The larger member-states of the European Union were making an "unprincipled grab" for power in the closing stages of the Convention on the Future of Europe, the Minister of State for European Affairs, Mr Dick Roche, claimed at the weekend.
The final draft text of the constitutional treaty discussed at the convention is expected to be circulated in the next 48 hours and the opening negotiations on this document will take place on Friday and Saturday.
Criticising the large member-states, the Minister told a conference on the convention organised by the Irish Centre for European Law at Trinity College Dublin: "They are making an effort to unpick arrangements agreed at Nice and this is particularly evident in their moves to overturn equality in the matter of the Commission, which was something that the small states bought and paid for at Nice. I and a number of other national representatives of smaller states are simply not prepared to take that.
"The effort to overturn the Nice arrangements before they have even been tested is an unprincipled grab for power within the new Union structure." This was "most evident in the Franco-German proposals".
He said that, apart from institutional matters, "the real 'red-line' issue for Ireland is in the area of taxation".
He added: "It is simply not acceptable that we are expected to negotiate on this matter yet again."
There should be provision for weighted majority voting in as many areas as possible but there would "always be areas of such particular national sensitivity and significance that unanimity must continue to apply".
One of these was taxation: "We can simply not accept a move to majority voting."
He told The Irish Times afterwards: "If they persist in asking us to renegotiate on tax harmonisation, the most courteous response they can expect is a sharp 'No'.
"We will also be paying very close attention to any proposals that are produced on justice and home affairs."
The Labour MEP for Dublin, Mr Proinsias De Rossa, said the political struggle would not end when the convention had concluded its work, because its report was due to go forward for consideration by the member-states in an intergovernmental conference.
"The next phase, the IGC, could well see us reverting to the old methods of late-night horse-trading, out of sight of the public, which would in my view be disastrous for the Union and would undermine the legitimacy of the process.
"It is of the utmost importance therefore, that in Ireland at least, the Forum on Europe continues its work. We must have regular reporting by the Government to the forum and of course the Dáil on the issues being discussed."
Dr Teija Tiilikainen, a Finnish government delegate to the convention, said everybody seemed to agree that the EU's role as an actor on the international stage should be strengthened.
But there were three schools of thought on how to enhance this role: a more efficient and coherent political machinery; more high-level leadership and representation; better political and military equipment.
"The outcome will most probably represent a compromise of all the most important proposals," said Dr Tiilikainen.