Eamon Ryan (Dublin South, Green Party)
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Question 125: To ask the Minister for Finance the European directives in his Department that are awaiting full implementation. [14648/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There are currently eight EU directives for which my Department has responsibility which are awaiting full implementation. The details of each of the Directives are as follows.

Council 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. A draft statutory instrument has been received from Parliamentary Counsel's office. The deadline is expected to be met.

Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the member states in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products. This directive requires transposition by 1 July 2005.

Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchange of shares concerning companies of different member states. This directive has only recently been agreed and published in the Official Journal on 4 March 2005 with a deadline for transposition of 1 January 2006.

Council Directive 2004/18/EC: Revised Public Sector Procurement Directive. This directive coordinates 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.

Council 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.

Council 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.

Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. The deadline for transposition was 31 December 2003. As was already outlined in response to Parliamentary Question No. 152 of 2 March 2005, Ireland was already in compliance with all significant requirements of the directive prior to 1 January 2004. The outstanding elements of the directive have been provided for in Finance Act 2005, subject to a Commencement Order in one instance. A letter notifying the Commission will issue shortly.

Council Directive 2004/56/EC of 21 April 2004 amending Directive 77/799/EEC concerns mutual assistance in the field of direct taxation, certain excise duties and taxation of insurance premiums. The deadline for transposition was 1 January 2005. A statutory instrument is being prepared and the directive will be transposed shortly.