David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Let me put to Mr. Cody what the European Commission is stating? I accept what he is saying, but the Commission is stating that in making the additional checks, there will be a need for some compliance checks with EU standards consistent with the level of risk to protect consumers, economic traders and businesses in the Single Market. The Commission is talking about additional checks and stating we can try to mitigate them but there will be additional compliance checks. Have the Revenue Commissioners looked at what the additional compliance checks will be in practice?