Rose Conway Walsh (Sinn Fein) | Oireachtas source

Strictly speaking, the role of the committee is to look at the EU proposals to decide whether they are in line with the principles of subsidiarity and proportionality. In 2011, the Dáil decided that the proposal then from the EU and the CCCTB was not in line with those principles and adopted a reasoned opinion. It stated five detailed reasons why this was the case. Does the Department or the revenue Commissioners have a view now as to whether the new proposals make any of those arguments less valid?