Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I will try to give some more context in terms of the legal advice I have received. The Revenue Commissioners have advised me that it is not legally permissible to narrow the focus and single out a category of land in relation to this relief. Section 604A applies to all property purchase within the European Economic Area, EEA. This provision was included in the legislation so as not to conflict with EU freedom of establishment rules. The freedom of establishment is considered to be one of the essential freedoms in establishing the European Internal Market. Articles 49 and 54 of the Treaty on the Functioning of the European Union grants persons and companies the right to set up establishment and pursue economic activity within the member states of the European Union. As the Deputy knows, I cannot share with him advice I have received from the Attorney General. The advice I have just read into the record is advice I have received from the Revenue Commissioners, which indicates to me that I cannot make the change the Deputy requests.