The European Commission is to respond to opinions from certain Member States that the Draft Directive would be in breach of the EU's Subsidiarity Principle.

The Treaty on the Functioning of the European Union (TFEU) provides that national parliaments are to ensure that certain Commission proposals and legislative initiatives be scrutinised, so that subsidiarity is not breached. In general, the EU can only act if, and in so far as, the objectives of a proposed action cannot be sufficiently achieved by the Member States themselves.

Ireland, along with a number of other Member States, formally conveyed to the European Union a negative opinion in this regard. While the volume of negative opinions was insufficient to force a review of the CCCTB Draft Directive under the TFEU, Chartered Accountants Ireland understands that the Commission proposes to reply individually to the national parliaments concerned. This will happen sometime in the Autumn, and the responses will be made public.