If one looks at the contribution from the National Platform –quelle surprise– dated 10 September 2002 it states Germany and France, with their high zones, want to level the playing field. It goes on to state states cannot be compelled to take part in enhanced co-operation, which is correct. It then states that, in some bizarre way, the very states which want to keep their tax rates high can somehow have enhanced co-operation and force Ireland to do likewise. This is pure fantasy and deliberately misleading the people. That is unforgivable.