Oireachtas Joint and Select Committees
Tuesday, 5 November 2013
Select Committee on Jobs, Enterprise and Innovation
Companies Bill 2012: Committee Stage
12:05 pm
Seán Sherlock (Cork East, Labour)
Link to this: Individually | In context | Oireachtas source
The 2006 directive is not a maximum harmonisation directive and therefore there is no obligation under European Union law not to gold plate its provisions. The suggestion is, therefore, inessential given that the Bill's provisions are drawn from existing law and that the proposed change would facilitate concealment of fees by falsely categorising them as expenses.