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EU Taxation Issues

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EU Taxation Issues

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Minister for Finance (Deputy Michael Noonan)

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Minister for Finance (Deputy Michael Noonan)

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Snippet Contents:

The Competition Directorate of the European Commission is currently conducting a review of corporate tax ruling procedures in various EU Member States in order to assess such practice under EU State Aid rules. What is involved at this stage is a preliminary gathering and examination of information on the part of the Commission for the purposes of getting an overview of the different tax ruling procedures in various Member States. I should add that this is not a formal EU State Aid investigation nor is it an enquiry that is specific to any one Member State.
Ireland is fully co-operating with the Commission in this exercise. The Commission has requested information on Revenue’s administrative practice in relation to the provision of advance opinions, as well as details of the type of opinions provided to companies. Revenue has provided the information sought by the Commission as required under EU law. Advance opinions are provided by Revenue to clarify the tax treatment of a proposed transaction or business activity under existing legislation so that companies can file a correct tax return and comply fully with their tax obligations. Revenue opinions are non-binding and seek to provide a considered and consistent interpretation of the applicable tax rules as set down in the legislation.