Brendan Howlin (Wexford, Labour) | Oireachtas source

The operator will be subject to corporation tax, unlike An Post which has been the operator to date. This new company will be subject to corporation tax. Section 29 of the Bill requires the licence holder to be formed as a company and, for the purposes of the Bill, a company means a company formed under the Companies Acts in this jurisdiction. The competition for this lottery is open to bids from outside the State, as was the previous licence. Limiting the bids to the domestic market is not possible under European law, as the Deputy fully understands.

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