Skip to main content

Taxation

Volume 717: debated on Monday 8 February 2010

Question

Asked by

To ask Her Majesty's Government whether they will seek the consent of Parliament before voting in favour of a common tax base for business in the Council of the European Union. [HL1550]

The European Commission has not, as yet, published a new proposal for a common base for business tax. If the Commission does publish such a proposal it will be subject to the normal parliamentary scrutiny process in which the European Union Committee and the European Scrutiny Committee will have the opportunity to examine the proposal in detail.

The Government are committed to the principle of effective scrutiny of European legislation and have given Parliament an undertaking that Ministers will not agree to proposals in the Council of Ministers without due parliamentary scrutiny, except in circumstances where the national interest would be damaged by delaying agreement until scrutiny by the committees has been completed.