Oireachtas Joint and Select Committees

Tuesday, 6 December 2016

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach

Scrutiny of EU Legislative Proposals

2:00 pm

Photo of John McGuinnessJohn McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

We are dealing with No. 5, scrutiny of EU legislative proposals for the corporate tax reform package, including the common consolidated corporate tax base, CCCTB; COM (2016) 683; COM (2016) 685; COM (2016) 686; and COM (2016) 687. With us are Mr. Rónán Hession and Mr. Brendan Crowley from the Department of Finance and Ms Kate Levey and Ms Yvonne Quirke from the Office of the Revenue Commissioners. The committee will be briefed on the package of EU proposals for the proposed common consolidated tax base. They are significant proposal for Ireland and all other EU member states. Therefore, it is incumbent on the joint committee to engage on the proposals and come to a considered position. To assist us, the officials from the Department of Finance and the Revenue Commissioners will outline the proposals and their implications for Ireland, as they see them. This will be followed by a briefing by Mr. Bert Zuijdendorp from the European Commission who will explain the technical aspects of the proposals.

By virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of their evidence to the committee. However, if they are directed by it to cease giving evidence on a particular matter and continue to so do, they are entitled thereafter only to qualified privilege in respect of their evidence. They are directed that only evidence connected with the subject matter of these proceedings is to be given and asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against any person or an entity by name or in such a way as to make him, her or it identifiable.

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