Currently, the general rule in the European treaties is that EU Member States must agree tax proposals unanimously before they can be adopted.
Mr Hayes argued that because the Irish Republic will be a standalone member state without the support of England, Northern Ireland, Scotland and Wales the country could ind itself out on a limb in the event of majority voting.
He said: “President Juncker has clear views on the future direction of the European Union.
“Today he set them out as a challenge to MEPs. While I don’t agree with everything he said, particularly on tax issues, he wants to set the European Union on an ambitious path to become a leader on global affairs.”