Report of the Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Motion

I move: That Dáil Éireann: (1) notes the agreed Report of the Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach under Standing Order 142 on the following proposal: Proposal for a COUNCIL DIRECTIVE amending Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU) 2017/1852, (EU) 2025/50 as regards the simplification of the Union framework on direct taxation and supporting growth and competitiveness of the EU, COM(2026) 560; which was laid before Dáil Éireann on 16th October, 2026 in accordance with Standing Order 142(3)(b); (2) having regard to the aforementioned Report, and in exercise of its functions under section 7(3) of the European Union Act 2009, is of the opinion that the proposal does not comply with the principle of subsidiarity for the reasons set out in paragraph 4 of the Report; and (3) notes that, pursuant to Standing Order 142(4), a copy of this Resolution together with the Reasoned Opinion and the aforementioned Report shall be sent to the Presidents of the European Parliament, the Council and the Commission.