Catherine Murphy (Kildare North, Social Democrats)
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788. To ask the Minister for Jobs, Enterprise and Innovation if Directives 51/2003 and Directive 34/2013 cannot be used to interpret Article 3(2) of Regulation 2002/1606 in view of the fact that this is contrary to the EU view laid out in a European Parliament reply (details supplied); and if she will make a statement on the matter. [10248/17]

Mary Mitchell O'Connor (Dún Laoghaire, Fine Gael)
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Directive 2003/51/EC of 18 June 2003 served only to amend other Directives, namely Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC.  Directive 2013/34 EU of 26 June 2013 repealed Directives 78/660/EEC and 83/349/EEC.  Article 52 of Directive 2013/34/EU provides that references to the repealed Directives are to be construed as references to Directive 2013/34/EU and are to be read in accordance with the correlation table in Annex VII to that Directive.  The correlation table shows Article 4(3) of Directive 2013/34/EU as corresponding to Article 2(3) and (4) of Directive 78/660/EEC; it also shows Article 4 as corresponding to Article 16 of Directive 83/349/EEC.  Article 3(2) of Regulation (EC) No 1606/2002 of 19 July 2002 contains a reference to the principle set out in Article 2(3) of Directive 78/660/EEC and in Article 16(3) of Directive 83/349/EEC.  The interpretation of Directive 2013/34/EU and Regulation (EC) No 1606/2002 is ultimately a matter for the European Court of Justice.