The chances of getting a protocol like this into the treaties are between zero and none, I would think.
I notice that the guarantees promised on neutrality, the right to life, family and education around the time of Lisbon 2 have still not been ratified.
The Irish government has asked the European Union to amend its treaties in order to provide specific legal assurances that the country can continue to control its own corporate tax rate
The request, which comes against a backdrop of growing calls for greater fiscal union in the EU, reflects Ireland’s concern that it could be forced to raise its ultra-low 12.5 per cent corporate tax rate – a move the government says would undermine its competitiveness and ability to attract inward investment.
In a letter to the EU presidency on September 2, seen by the Financial Times, the Irish ambassador to the EU requested that a protocol be attached to Europe’s upcoming Croatian accession treaty, ensuring that Ireland’s jurisdiction over taxation would not be compromised.http://www.ft.com/intl/cms/s/0/3bd53...#axzz1Y4DGkEAkHowever, Ireland’s request for treaty change on the issue has already prompted debate among other member states. Earlier this month the UK blocked discussion of the Irish request at a meeting of EU ambassadors, saying it needed more time to study the proposal. There are also concerns in Brussels that the Irish protocol could lead other member states to demand their own changes to the EU treaties.
The requested protocol would also provide legal guarantees on Irish authority over sensitive social and ethical issues such as neutrality, the right to life, family and education. EU leaders previously agreed to provide guarantees to Ireland on these issues, and on its right to retain control over its corporate tax rate, in June 2009.
But due to the lengthy timeframe involved in ratifying a treaty change, EU leaders decided to postpone ratification of Ireland’s guarantees until Croatia was due to join the EU. Following the conclusion of Croatia’s accession negotiations in July, Dublin wrote to the EU presidency to request the treaty change.