Alan Shatter (Dublin South, Fine Gael) | Oireachtas source

One of the issues for some of the member states is that VAT is a matter for their internal laws and that prosecutions should take place according to those laws. The states in question were concerned that the European Commission and the EU in general should not interfere in this regard, particularly as such interference is not necessary. That is one of the issues which had to be moderated upon and agreed between member states in order that progress could be made on the instrument.