Department of Finance

Access to any Department of Finance records including, but not limited to, the review carried out by the Government of Ireland on s811C*, correspondence with the Revenue Commissioners, advisers and EU authorities (including relevant information provided by the Government of Ireland to the European Commission for the purposes of its evaluation of the implementation of Council Directive (EU) 2016/1164**), internal reports, meeting minutes, notes or other relevant documentation containing views and / or conclusions on why Ireland's General Anti-Avoidance Rule (GAAR) contained in Section 811C TCA 1997 is considered to, at least, meet the minimum standard required under Article 6, General anti-abuse rule, of Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (i.e. Anti-Tax Avoidance Directive I, "ATAD I") and thus did not require any amendments to ensure compliance with Article 6 of ATAD I. The relevant time period is the time leading up to and after the transposition deadline (31 December 2018) i.e. 01 July 2018 – 30 June 2019. *Ireland’s Corporation Tax Roadmap (dated September 2018) notes that "following review of [section 811C of the Taxes Consolidation Act, 1997] it is considered that no amendments will be required for compliance with the ATAD provision". **Article 10.1 of Council Directive (EU) 2016/1164 refers to a European Commission evaluation of the implementation of the Directive and a report thereon to the European Council. Article 10.2 stipulates that "Member States shall communicate to the Commission all information necessary for evaluating the implementation of this Directive".