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EU Directives.

Dáil Éireann Debate, Wednesday - 27 April 2005

Wednesday, 27 April 2005

Ceisteanna (100)

Joe Sherlock

Ceist:

127 Mr. Sherlock asked the Minister for Finance the number of EU directives for which his Department has responsibility that are yet to be implemented; the number in respect of which the deadline has passed; and if he will make a statement on the matter. [13366/05]

Amharc ar fhreagra

Freagraí scríofa

There are currently nine EU directives for which my Department has responsibility which have yet to be implemented. The deadline has passed in the case of three of these directives. One of the three was transposed through a number of sections in Part 3 of the Finance Act 2004 ahead of the transposition deadline of 1 January 2005 but the Commission was not notified in advance of the deadline. The Commission has now been notified of this fact. A further one will be transposed shortly by statutory instrument while the third one listed as overdue was transposed through the Finance Act 2005 and a letter notifying the Commission of transposition will issue shortly. The details of each of the directives are as follows.

Council Directive 2003/98/EC relates to re-use of public sector information. This directive lays down ground rules for the re-use of public sector information for commercial purposes. The deadline for implementation is 1 July 2005. A draft S.I. has been received from the Office of the Parliamentary Counsel. The deadline is expected to be met.

Council Directive 2004/106/EC of 16 November 2004 amends directives 77/799/EEC, concerning mutual assistance by the competent authorities of the member states in the field of direct taxation, certain excise duties and taxation of insurance premiums, and 92/12/EEC, on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products. This directive requires transposition by 1 July 2005. Reference to this directive was inadvertently left off the list of directives which have yet to be implemented when I replied to a similar question on 2 March 2005.

Council Directive 2005/19/EC of 17 February 2005 amends Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchange of shares concerning companies of different member states. This directive has only recently been agreed and published in the EU Journal on 4 March 2005 with a deadline for transposition of 1 January 2006.

Council Directive 2004/18/EC is the revised public sector procurement directive. This directive co-ordinates the procurement procedures for the award of public works contracts, public supply contracts and public service contracts. The deadline for implementation is 30 January 2006.

Council Directive 2004/17/EC is the revised utilities sector procurement directive. This directive co-ordinates the procurement procedures of entities operating in the water, energy, transport and postal services sector. The deadline for implementation is 30 January 2006.

Council Directive 2004/39/EC is the markets in financial instruments directive, M.I.F.I.D. This directive allows investment firms to provide their services across the EU on the basis of their home country authorisation, that is, it will give them an effective "single passport". The deadline for implementation is 30 April 2006.

Council Directive 2003/92/EC of 7 October 2003 amends Directive 77/388/EEC as regards the rules for VAT on the place of supply of gas and electricity. This directive was transposed through a number of sections in Part 3 of the Finance Act 2004 ahead of the transposition deadline of 1 January 2005. The Commission has now been notified of this fact.

Council Directive 2003/96/EC of 27 October 2003 restructures the Community framework for the taxation of energy products and electricity. The deadline for transposition was 31 December 2003. As was already outlined in response to the Parliamentary Question No. 7281/05 of 2 March 2005, Ireland was already in compliance with all significant requirements of the directive prior to 1 January 2004. However, the outstanding elements of the directive were transposed through the Finance Act 2005. A letter notifying the Commission of transposition will issue shortly.

Council Directive 2004/56/EC of 21 April 2004, amending Directive 77/799/EEC, concerns mutual assistance in the field of direct taxation, certain excise duties and taxation of insurance premiums. The deadline for transposition was 1 January 2005. A statutory instrument is being prepared and the directive will be transposed shortly.

Every effort is being made in my Department, in conjunction with the Office of the Attorney General and the Office of the Parliamentary Counsel to the Government, to ensure that any outstanding directives will be transposed as a matter of urgency and that remaining directives will be transposed on time.

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