Catherine Byrne (Dublin South Central, Fine Gael)
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I move:

That Dáil Éireann: (1) notes the agreed Report of the Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach under Standing Order 114 on the Proposals for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence – COM(2018)147 and a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services – COM(2018)148 which was laid before Dáil Éireann on 11th May, 2018, in accordance with Standing Order 114(3)(b);

(2) having regard to the aforementioned Report, and in exercise of its functions under section 7(3) of the European Union Act 2009, is of the opinion that the Proposals for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence – COM(2018)147 and for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services – COM(2018)148 do not comply with the principle of subsidiarity for the reasons set out in paragraph 3 of the Report; and

(3) notes that, pursuant to Standing Order 114(4), a copy of this Resolution together with the reasoned opinion and the aforementioned Report shall be sent to the Presidents of the European Parliament, the Council and the Commission.