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A comment on Ireland joins OECD International Tax agreement. Parent comment

Re:Ireland joins OECD International Tax agreement by krastanov on Friday October 08, 2021 @10:46PM (#28806576)
You are confusing EU regulations and EU directives. One is automatically binding.

Read these two pages. They are fairly clear, contain references to primary sources, and disagree with your claims:

https://ec.europa.eu/info/law/law-making-process/types-eu-la...

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM...

Article 288 Treaty on Functioning of the EU

(ex Article 249 TEC)

To exercise the Union's competences, the institutions shall adopt regulations, directives, decisions, recommendations and opinions.

A regulation shall have general application. It shall be binding in its entirety and directly applicable in all Member States. [...]

[ Parent | on HN ]
Re:Ireland joins OECD International Tax agreement by mattmanser on Saturday October 09, 2021 @04:55AM (#28808172)
"Shall adopt" means they have to make local laws. All you're doing is highlighting the grandparent's point.

The grandparent is right and you're wrong.

Also, be very wary about quoting sources that end in a domain .EU, they're obviously biased.

[ Parent | on HN ]
Re:Ireland joins OECD International Tax agreement by pgeorgi on Saturday October 09, 2021 @06:19AM (#28808522)
If with "biased" you mean that they (europa.eu) are the official online resource which publishes the treaties in question, verbatim, you are correct. It's an unusual use of terminology, though.
[ Parent | on HN ]
Re:Ireland joins OECD International Tax agreement by krastanov on Saturday October 09, 2021 @06:33AM (#28808595)
This is some pretty silly linguistic gymnastics.
[ Parent | on HN ]