Phil Hogan (Carlow-Kilkenny, Fine Gael)
Link to this: Individually | In context

Question 152: To ask the Minister for Finance the number of EU directives and regulations for which his Department has responsibility and which have yet to be implemented; the matters covered by these measures; the number in respect of which the deadline of implementation has passed; if he is satisfied with the rate of compliance by his Department; the number of cases in which legal actions have been notified or commenced by the EU Commission arising from a failure to implement a directive; and if he will make a statement on the matter. [7281/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

There are currently nine EU directives for which my Department has responsibility which have yet to be implemented. The deadline has passed in the case of five of these. However, one of the five directives was transposed through a number of sections in Part 3 of the Finance Act 2004 ahead of the transposition deadline of 1 January 2005 but the European Commission is still treating it as being overdue. Attempts are being made to resolve the issue. Two of the five listed as being overdue will be transposed in the Finance Bill 2005 while in the case of a third, a statutory instrument is in the process of being finalised and will be transposed speedily. An infringement notice, No. 2004/0921, has been received in respect of the remaining directive where the transposition deadline has passed. This will be transposed shortly. The details of each of the directives are as follows:

1. Directive 2003/98/EC: Re-use of Public Sector Information. This directive lays down ground rules for the re-use of public sector information for commercial purposes. The deadline for implementation is 1 July 2005.

2. Directive 2004/18/EC: Revised Public Sector Procurement Directive. This directive co-ordinates the procurement procedures for the award of public works contracts, public supply contracts and public service contracts. The deadline for implementation is 30 January 2006.

3. Directive 2004/17/EC: Revised Utilities Sector Procurement Directive. This directive co-ordinates the procurement procedures of entities operating in the water, energy, transport and postal services sector. The deadline for implementation is 30 January 2006.

4. Directive 2004/39/EC: Markets in Financial Instruments Directive, MIFID. This directive allows investment firms to provide their services across the EU on the basis of their home country authorisation, that is, it will give them an effective "single passport". The deadline for implementation is 30 April 2006.

5. Directive 2004/069 Commission Directive of 27 April 2004. This directive amends the definition of "multilateral development banks" in the codified banking directive to include the Multilateral Investment Guarantee Agency, MIGA. The deadline for implementation was 30 June 2004. An infringement notice, No. 2004/0921, has been received. This directive will be transposed shortly.

6. Council Directive 2003/92/EC of 7 October 2003 amending Directive 77/388/EEC as regards the rules for VAT on the place of supply of gas and electricity. This directive was transposed through a number of sections in Part 3 of the Finance Act 2004 ahead of the transposition deadline of 1 January 2005.

7. Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. The deadline was 31 December 2003. Ireland was already in compliance with all significant requirements of the directive prior to 1 January 2004. In relation to the outstanding elements of this directive, we have already informed the Commission that they will be transposed through the Finance Bill 2005.

8. Council Directive 2004/56/EC of 21 April 2004 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the member states in the field of direct taxation and taxation of insurance premiums. The deadline was 1 January 2005. A statutory instrument is in the process of being finalised and will be transposed speedily.

9. Council Directive 2004/66/EC of 26 April 2004 adapting a number directives, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation by reason of the accession of the ten new member states. The deadline was 1 May 2004. The remaining taxation aspects of this directive, namely the taxation of savings aspects, will be transposed through the Finance Bill 2005.

There are two cases where directives have already been transposed but where a legal action has been notified or commenced by the EU Commission.

The first relates to infringement notice, No. 2004/0924, for Commission Directive 2004/79/EC of 4 March 2004. That directive adapting Directive 2002/94/EC in the field of taxation, by reason of the accession of the ten new member states was transposed into Irish law on 15 December 2004 by way of a Statutory Instrument No. 851 of 2004. In response to the infringement notice of 13 December 2004, the Irish permanent representation notified the Commission of our previous correspondence alerting them to the directive's transposition and subsequently sought the withdrawal of the infringement notice. As a result of further follow up contact, we now understand that it will be proposed that the infringement procedure be suspended in the coming weeks.

The second relates to infringement notice, No 2004/4084, which has been received from the European Commission concerning the general treatment for VAT purposes of services provided by public bodies and local authorities and the transposition in this regard of certain provisions of the sixth VAT directive. The sixth VAT directive has been transposed into Irish law but the Commission is now querying the completeness of the transposition in the area of the general treatment for VAT purposes of services provided by public bodies and local authorities.

Every effort is being made in my Department, in conjunction with the Office of the Attorney General and Parliamentary Counsel to the Government, to ensure that outstanding directives will be transposed as a matter of urgency and that remaining directives will be transposed on time and that the other issues raised by the Commission will be resolved as soon as possible.