Bernard Durkan (Kildare North, Fine Gael)
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400. To ask the Minister for Finance if the EU and Eurozone countries in particular remain committed to ensuring that taxation remains within the responsibility of national governments; and if he will make a statement on the matter. [32082/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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As Minister for Finance for Ireland, I represent Ireland’s views at EU meetings where taxation is discussed. These meetings take place in a format where all EU Member States participate, known as ECOFIN, where the rotating Presidency of the Council of the European Union chairs the meetings. The Presidency is currently held by Portugal; from 1 July 2021 Slovenia will take over.

Tax files are subject to unanimity in voting which means every Member States agreement is required for proposals to be adopted. Ireland believes that the current unanimity based voting procedure is the most appropriate voting system in the area of taxation. Indeed, over the lifetime of the previous Commission, over twenty taxation initiatives were agreed by Member States using the unanimity voting process. This includes important Directives on VAT, administrative co-operation, Anti-Tax-Avoidance and also the EU list of non-cooperative tax jurisdictions. We do not see the need for, or merits of, any proposals to move away from the requirement for unanimity.

I cannot speak for other EU Member States in relation to their views on tax sovereignty.