Mr. Pierre Moscovici:

It is not finished. I cannot accept that. We have made proposals that are with the Council. We have received the committee's reasoned opinion. This was the occasion to discuss that first and we, of course, will deliver a written response. The real response will arise in the negotiations. The only thing I would like to try to obtain here is that there would be a discussion. Ireland cannot say "c'est fini" and that this does not exist. I would like the occasion to demonstrate that this proposal is a good one for the EU and Ireland. In the negotiations, we can discuss even the apportionment formula. The Commission will not stand in the way of a compromise. We are ready to discuss any proposal from the Irish Government. The only thing that would not be reasonable would be to say that Ireland has an opinion and does not even consider negotiating and examining the rest of the discussion. That is the only thing I ask of the committee.

The single tax rate would be in one country but the level would be decided by each member state. We have had debates about three rates and one rate and we can include that in the discussion but let us not caricature our proposal. If you put forward too many arguments without even considering those which are positive, the discussion is not fair and it is very difficult to move forward.

I repeat that we are very conscious of the specific case of Northern Ireland but, again, we are not anticipating and jumping to conclusions about a negotiation that has not yet started but we will have to negotiate.

Our chief negotiator, Mr. Michel Barnier, will directly, under the supervision, responsibility and control of the President, negotiate in the interests of the 27 members, taking into account each of their specific situations. We are all very well aware of the specific situation of Northern Ireland. We will do everything in order to preserve it and the peace agreement, as I said in my opening remarks.