Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

No. It is saying that states have competence on tax matters under the treaties and that this adjudication is not on tax but on state aid where it regards a tax issue as state aid. The Commission will not say it has the competence on tax issues. It is saying it has competence on state aid and that is its space.

Is it being used as a Trojan horse? Certainly, the decision will be used as a Trojan horse by some people. There are countries which have been very opposed to Ireland's 12.5% rate for a long time. Deputy Micheál Martin knows from his experience in government and the Taoiseach knows the pressure that has been put on Ireland over the years to change the 12.5% rate. That continues. There is, of course, a document that has been put forward for a common corporation tax rate. It got very little traction when first distributed by the Commission but it is being revised now by Commissioner Moscovici. One can see where that might go. There is this attempt. The Deputy had a last question.

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