Local view for "http://purl.org/linkedpolitics/eu/plenary/2012-04-19-Speech-4-204-000"
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"en.20120419.15.4-204-000"2
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"Mr President, I wish to give an explanation on my own behalf and on behalf of Mr Higgins and Miss McGuinness. I would like to thank Mrs Thyssen for this report, but we have concerns about its contents.
While Ireland has constructively engaged in the CCCTB process, the Treaty requires unanimity in matters of taxation policy, and the principle of subsidiarity allows Member States to keep taxation under national legislation.
My main concern is that this is transgressing on national competence. While the report does not specifically call for the harmonisation of tax rates – although Amendment 10 comes close – the introduction of common rules across all Member States for the calculation of the tax of companies is nonetheless a matter for Member States.
I would also like to point out that Rule 38a (1) of this Parliament’s Rules of Procedure states that ‘during the examination of a proposal for a legislative act, Parliament shall pay particular attention to respect for the principles of subsidiarity and proportionality.’ I do not believe in this case that this report meets that."@en1
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