tag:blogger.com,1999:blog-802872038675042201.post4292612701394632708..comments2023-11-02T01:16:01.158-07:00Comments on Fiche Focal ...: Arguments of Lisbon No Camp built on SandTomaltachhttp://www.blogger.com/profile/06472288290882778889noreply@blogger.comBlogger7125tag:blogger.com,1999:blog-802872038675042201.post-84952436393695753372010-01-03T03:42:35.687-08:002010-01-03T03:42:35.687-08:00Emergency Medicine Jim Thompson Pei
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I would point out though that th e ECJ makes decisions based on the content of the treaties and existing case law. No existing case law allows it to force a decision on taxes. This is the case because the treaties have been clear about taxation (including Lisbon). Taxation is so sensitive that whereever it arose several member state insisted that it be ring-fenced with unanimity. So the jurisprudence if you like, regarding taxation is that all states must agree. The ECJ cannot overrule that core principle that appears throughout the treaties.<BR/><BR/>Of course, this does not take away the fact that some largers states and the commission view a consolidated tax base as a key future enhancement of competition. The one way they can move in that direction is using the 'enhanced co-operation' provision (whereby a subset of states might do their own tax consolidation). But that provision exists since Maastricht, was clarified in Nice, and retained in Lisbon. So Lisbon opens no doors there that didn't exist already.<BR/><BR/>With or without Lisbon the struggle over consolidated tax in part or all of the Union will remain. But Lisbon doesn't alter it one way or another. <BR/><BR/>You are right that there is much scaremongering in the Yes camp as well. The sky will not fall if Lisbon fails. But I think it is naive to think that there will be no consequences if a reform proposal fails which the Union has worked on for a decade. Many of the ideas in Lisbon date at least to the late 90s and have been fleshed out painfully over the last 10 years. If it is blocked, no Ireland will not face sanctions, but the general EU will appear to be unable to reform itself without paralysis. Let's face the reality, in the EU, as in the International system in general, the bigger states are the movers and shakers. And the bigger states have seen EU reform as important for their and for EU interests for a long time. To say the least they will not be happy if it fails. It is likely that if they feel a few protocols to deal with Irish concerns cannot get it passed, they will decide that some of the reforms must go ahead anyway, perhaps in a slimmed down version which could be put to Ireland in a more digestable manner, or else, more worryingly, as enhanced co-operation. On the face of it, the small states in the negotiations got most of what they wanted. Enhanced blocking power, and equal status at the commission (let's not forget the big states felt it ridiculous that say Malta would have the same input at the commission as say Germany. They wanted to give 'junior' commissioners to smaller states. But the smaller state prevailed and access to the commission will be equal.)<BR/><BR/>Let's not kid ourselves - we are 0.8% of Europe's population. Large forces are at play here. One way or another we are not going to be able to stop a train that is more than 100 times our size. The small states are getting the best deal possible. We should seize it.Tomaltachhttps://www.blogger.com/profile/06472288290882778889noreply@blogger.comtag:blogger.com,1999:blog-802872038675042201.post-85139126804213728612008-05-29T01:55:00.000-07:002008-05-29T01:55:00.000-07:00I may be open to correction on this and if so then...I may be open to correction on this and if so then please don't hold back in slamming me as I'd hate to become one of those who spreads the unfounded word. However, in relation to tax issues, perhaps I'm mistaken but from my reading of the treaty and surrounding documentation it is possible that this will happen as a de facto harmonisation. Tax hamonisation is perhaps a bad term, chosen by many purely because it gets the point across without making it sound too complex. My take however, is that this "harmonisation" can effectively be brought about by the EU being able to deem Ireland's low corporation tax rate as being unjustified in line with EU laws. It can do this by making the call that differences in taxation between countries in the EU are a barrier to free and unbiased competition within the EU. It doesn't explicitly introduce a new tax rate for all member states as would probably be more descriptive of harmonisation but it does provision for such a ruling to be made, especially considering that the ECJ would be a higher authority than our national parliament on this issue of competition within the EU. If I am wrong please set me straight, it is a big document and body of supportive text to fully understand in its entirety.<BR/><BR/>Also in addition to your debunking of many no arguments which I happen to agree in part with even though I will be a no voter, it would be nice to see you equally debunk some of the ridiculous yes arguments such as more jobs, better life, EU chaos if we vote no, etc, etc, etc. These arguments are even less tangible than some of the whacko no arguments and are seriously misleading to the public who need to make individual decisions on how they want to be governed and not what Irish party they want to side with.Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-802872038675042201.post-80323124205450668402008-05-20T13:54:00.000-07:002008-05-20T13:54:00.000-07:00Interesting points you raise, and I'd broadly conc...Interesting points you raise, and I'd broadly concur. Latest anti-Lisbon meme doing the rounds? That tax harmonisation will be introduced by the backdoor by an inner core of countries...who would then force repatriation of taxes on companies owned by them based in Ireland, or alternatively on companies owned outside of - say France with sites in Ireland and France. Now to me that doesn't make sense. For example, how would it affect a US based company which wanted a foothold in Europe? It wouldn't... it would simply stay in Ireland and continue to sell into the inner core.Anonymousnoreply@blogger.com