Leo Varadkar (Dublin West, Fine Gael)
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Question 146: To ask the Minister for Foreign Affairs the proposals for a common consolidated tax base being proposed by the European Commission; the position of the Irish Government; and if any proposal could be approved by the European Council, if the Lisbon Treaty is ratified. [10346/08]

Dermot Ahern (Louth, Fianna Fail)
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The European Commission has not brought forward any draft legislative proposals in respect of a Common Consolidated Corporate Tax Base (CCCTB). Ireland's position on any initiative in this area is very well-known. We do not see how it would advance European competitiveness or, indeed, how it would assist the general development of European economies. Any move in this direction would be divisive among Member States and could make the EU as a whole less attractive as a location for foreign direct investment.

Under the current EU Treaties, taxation is a matter for unanimous decision in the Council of Ministers. The Reform Treaty does not alter this situation. Ireland, and indeed any other Member State, will continue to be able to block any move to establish an EU-wide Common Consolidated Corporate Tax Base. From discussions with EU Partners, we are aware that our opposition to tax harmonisation is shared by a significant number of other Member States.