John Deasy (Waterford, Fine Gael)
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Question 33: To ask the Tánaiste and Minister for Finance if he foresees any threats to the Irish corporation tax regime; and his plans to mitigate the possible effects. [15673/08]

Joan Burton (Dublin West, Labour)
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Question 36: To ask the Tánaiste and Minister for Finance the progress of his Department's EU level discussions on the common consolidated corporate tax base; if he will reaffirm that this proposal has no substantive bearing on the Lisbon reform treaty referendum and that Ireland will veto this proposal or any Irish participation in it; the potential impact on Ireland or Ireland's bilateral double taxation agreements with any member states that may participate in the CCCTB on the basis of enhanced cooperation; and if he will make a statement on the matter. [15623/08]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 67: To ask the Tánaiste and Minister for Finance his views on the recent comments of France's Minister for Finance, Ms. Christine Lagarde, that France will push hard for a common consolidated corporation tax base across the EU during its presidency of the EU later in 2008; and the impact the implementation of such a proposal would have on this State. [15245/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to answer Questions Nos. 33, 36 and 67 together.

I want to assure the House that the Government's position on our corporate tax regime is unambiguous. Corporate taxation matters are and will remain within the competence of Member States. Our corporation tax system is protected, in an EU context, by the principle of unanimity in taxation matters. This principle is underpinned in the Reform Treaty, so that the Treaty will not undermine our national discretions in this regard in any way. Recently, Ms. Christine Lagarde, French Minister for Finance made the opening speech at the Brussels Tax Forum which had as its theme "Taxation Policy: Enhancing Competitiveness and Growth in a European Way". Ms. Lagarde spoke about the themes for the forthcoming French presidency which includes taxation matters. In relation to the CCCTB she acknowledged the difficulties with the proposition, reflecting the reality that there is no consensus among Member States.

It is important to remember that no political decisions or even discussions have taken place among EU Finance Ministers on this project. The Commission is carrying out technical work on various aspects of a CCCTB but has not yet made any formal proposal. While France supports the CCCTB concept I know that they are keenly aware that a significant number of Member States have serious reservations about the project, and I believe they will deal with any Commission proposal in a way that fully respects the views of all Member States. As there has not been a formal proposal, it is very difficult to assess the impact of a CCCTB on Ireland and the EU overall. The Irish position on the CCCTB is well known and I will continue to highlight the difficulties I believe such a proposal could cause for individual Member States and overall EU competitiveness. There is, I know, increasing scepticism among Member States as the Commission's technical work continues.