Kieran O'Donnell (Fine Gael) | Oireachtas source

Mr. Moscovici stated that no customs borders discussions can take place with the EU until two years have elapsed and the UK is no longer part of the EU. Is it not putting the cart before the horse with the CCCTB? Should any such discussions, in themselves, not be effectively parked until the make-up and fall-out of the Brexit arrangements with the EU and the UK have taken place?