Ms Cora O'Brien:

I would be careful to say that because I am not a lawyer. At the moment, the European Court of Justice in Luxembourg deals with tax issues, so my guess is that it would continue to do so. Some very technical matters go through the court on double taxation and cross-border issues, but it is very small. It hears many VAT cases because VAT is more of a European tax. Therefore, I imagine that would have to be expanded because an awful lot more cases would go through the court if we had a CCCTB as it would be the only place to resolve technical issues.