Dara Calleary (Mayo, Fianna Fail)
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To ask the Minister for Finance if he will exempt from VAT service companies that export more than 90% of their output; and if he will make a statement on the matter. [37392/12]

Michael Noonan (Limerick City, Fine Gael)
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Legal advice has indicated that proposals to exempt from VAT service companies that export more than 90% of their output are not in accordance with EU VAT law, with which Irish VAT law must comply.