Pearse Doherty (Donegal, Sinn Fein)
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226. To ask the Minister for Finance if a move has been signalled by the EU Commission to use Article 48 of the Lisbon Treaty to move some taxation matters from unanimity to qualified majority voting at EU Council level; his plans to challenge such a move; and if he will make a statement on the matter. [46408/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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While I note the recent comments by Commission President Juncker, no formal proposal has been put forward for a change in the way tax policy decisions are taken at EU level.

Article 48(7) of the Lisbon Treaty provides a mechanism for the European Council to empower Council to act by Qualified Majority in certain areas, such as taxation, where unanimity is normally required. However the use of this mechanism requires a unanimous decision at European Council and the consent of the European Parliament. I have been quite clear that Ireland would not support any proposal that undermines the requirement that unanimity is needed for any tax legislation to be agreed at EU level.

In addition, Article 48(7) provides that any individual national Parliament can the block the use of this mechanism by the European Council.