Michael Healy-Rae (Kerry, Independent)
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178. To ask the Minister for Finance his views on a matter (details supplied) regarding VRT on imported cars; and if he will make a statement on the matter. [12848/17]

Michael Noonan (Limerick City, Fine Gael)
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I presume the Deputy is referring to the recent Advocate General Opinion in relation the Court of Justice of the European Union Case C-522/15 and some of the newspaper reports arising from that opinion.

Firstly, I would like to clarify the background.  The EU Commission have purported that Ireland has not fulfilled its obligations under Article 56 (freedom to provide services) of the Treaty on the Functioning of the European Union due to the Vehicle Registration Tax (VRT) treatment of vehicles that are brought into the State on a temporary basis.

The Case was heard in the Grand Chamber of the Court of Justice of the European Union on 22 November 2016.  The Court has not given its ruling yet.  However, the Advocate General delivered his opinion on the Case on 2 March 2017.  In his opinion the Advocate General proposed that the Court should find that the action brought by the Commission was well founded.

However, I must strongly emphasise that the Advocate General's Opinion is not binding on the Court of Justice. It is the role of the Advocates General to propose to the Court, in complete independence, a legal solution to the cases for which they are responsible. The Judges of the Court now begin their deliberations in this case and judgment will be given at a later date - normally in 2 to 3 months.  In cases such as this it is not exceptional that the Court take a different position to the Advocate General.

While some news outlets understood the status and implication of the Advocate General's Opinion, the newspaper the Deputy refers to made an error in both the headline and the article itself. I'm advised that the newspaper has now amended its online edition to reflect the true facts.