Denis Naughten (Roscommon-South Leitrim, Independent) | Oireachtas source

I am confused as to what the EU issue is in regard to these particular building. Why does it have a problem with them? It could be an impediment to whole farm replacement, for which provision is being made, and to out farms, in particular where there are buildings on those farms and where there are very fragmented holdings, as we have in my part of the country. I accept the argument that there may not be a gain in it because the building is a depreciating asset.

If that is the case, why is it an issue under EU rules?