Dáil Éireann Debate, Tuesday - 13 January 2026
841. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the EU laws his officials were referring to when they advised against targeted VAT changes in their pre-Budget 2026 submission as described in the media (details supplied). [75171/25]
View answerIn relation to Value Added Tax (VAT), the EU VAT Directive, formally known as Council Directive 2006/112/EC, serves as the primary legislation governing VAT across the EU, with fiscal neutrality being a fundamental principle underpinning EU VAT law and systems.
