Paschal Donohoe (Dublin Central, Fine Gael)

I move amendment No. 83:

In page 127, between lines 25 and 26, to insert the following: “Amendment of section 851A of Principal Act (confidentiality of taxpayer information)

94. Section 851A(8) of the Principal Act is amended—

(a) in paragraph (n)—

(i) in subparagraph (i)(II), by the substitution of “Article 108 or 109” for “Article 109”, and

(ii) in subparagraph (ii)(II), by the substitution of “Article 108 or 109” for “Article 109”,

(b) in paragraph (o), by the substitution of the following subparagraph for subparagraph (ii):

“(ii) regulations made pursuant to Article 108 or 109 of the Treaty on the functioning of the European Union,”,

and

(c) by the insertion of the following paragraph after paragraph (o):

“(oa) where the taxpayer information is required to be disclosed in accordance with regulations made pursuant to Article 108 or 109 of the Treaty on the functioning of the European Union and is disclosed solely for the purposes of or in connection with the compliance by the State with its obligations under such regulations,

and”.”.

Section 851A of the Taxes Consolidation Act 1997 contains provisions relating to Revenue’s treatment of confidential taxpayer information and protection against unauthorised disclosure of such information. This section is being amended to facilitate Ireland’s compliance with its obligations under the de minimis regulation and the agricultural de minimis regulation which require disclosure of taxpayer information to the European Commission on request, and publication of certain taxpayer information on a publicly accessible central register.