Gerry Horkan (Fianna Fail) | Oireachtas source

There is obviously a future after Leinster House.

I am sorry I had to step out for a little while but I was listening to the debate. I have a couple of points.

Have the Revenue Commissioners examined the relationship that other EU countries have with third parties, particularly on the eastern European side, for example, Hungary or Poland? I refer to the countries that have borders with non-EU countries. There are plenty of EU countries that are surrounded by countries in the Union or at least in the EEA. Have they looked at what arrangements exist and how they might be adapted or adaptable for Ireland?