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

This measure does not affect our neutrality. If we are looking to send signals about our neutrality we will find far better opportunities, and there might be a far greater need in the future, than with regard to the implementation of an excise directive. This does not influence our neutrality. I am bringing it in because to use a derogation on an issue I do not believe will arise inside our jurisdiction is not a good use of a derogation on behalf of our country. A liability only arises if an activity takes place in our jurisdiction. This will not present a charge to us in the future. The commitment we have to our neutrality is clear and unaffected by this.