On paper, the Irish are the most enthusiastic supporters of the EU across all 27 member states, particularly when it comes to accepting any largesse from Brussels.

But as we climb steadily up the league of wealthy nations and become a net provider to the EU, we tend to adopt a more 'considered' approach to the many radical changes being proposed. As a small island on the periphery of Europe, stuck between the free-rolling, enterprise culture of the US and the bureaucratic, social approach of the main EU member states of Germany and France, Ireland has, to date, successfully played one off against another with an obvious leaning towards the US.

So what's our attitude to the EU treaty?

Our � la carte approach to the EU is nowhere more evident than in our response to the proposed 'new' EU constitution, which has been diplomatically renamed the EU treaty so as not to frighten EU citizens into believing they are giving up their independence. In his 'good European' mode last week, Taoiseach Bertie Ahern was strongly promoting the new treaty on the basis of the trojan work the Irish government had done during its presidency of the EU three years ago. But it later emerged that, secretly negotiating out of the other side of his mouth, Ahern had won the right for Ireland to secure an opt-out from the Charter of Fundamental Rights which is part of the new treaty. This charter guarantees basic human rights to EU citizens, including the right to life, the presumption of innocence and, most controversially of all, the right to take strike action.

Why did Ireland seek this opt-out?

Because the UK did. In his last act as Britain's prime minister, Tony Blair negotiated what has been called 'the British protocol', which means nothing in the charter can be applied to British law. Blair was particularly concerned at the right to strike and felt this would send the wrong signals to his free enterprise friends in the US. And if Blair thought so, Bertie thought so.

While Ireland has legislation which includes the right to take strike action, it is somewhat constrained by the need to take a secret ballot and give employers one week's notice. Ireland also believed adopting such red-tinged rights from the Brussels bureaucrats would frighten off the US multinationals, who don't need much convincing to up sticks and head for cheaper countries in the Far East.

The Irish unions have since, however, forced a concession from the Taoiseach that he will not pursue the opt-out. Another emerging competitor within the EU for US investment is Poland and the only other EU state to seek an opt-out from the charter was. . . Poland.

Have we opted out before?

Oh yes, and for much the same reasons - ie not to upset our US friends. Finance minister Brian Cowen is sternly resisting EU efforts to harmonise tax rates and is particularly adamant he won't reduce the 12.5% corporation tax rate - the main reason US multinationals head for Ireland.

Cowen's predecessor, Charlie McCreevy, often squared up to the Brussels bureaucrats when they tried to tell him what he could and couldn't spend in his budget.

What about our record on implementing EU directives?

It's not good. Normally when directives are passed by the EU, member states have the option of delaying their introduction for two or three years if such legislation cuts across national laws. Ireland always takes the maximum phase-in period and in several cases fails to even meet that extended deadline. This is particularly so on directives covering labour relations, such as the recent directive giving workers the right to be informed and consulted by their employer about basic changes to their working conditions.

Ireland also has a bad record on environmental directives and has been before the EU courts for contravening directives on water quality, protecting endangered species and protecting bogs from turf-cutting invaders. We have also been warned about our failure to protect animals used for experimental purposes. The new environment minister, the Green's John Gormley, has eight outstanding cases Ireland has to answer, including the directive on the control of the use of nitrates by farmers, which Ireland has ignored for 12 years.

Do the Irish people share the government's ambivalent approach to the EU?

They do and they don't. According to the most recent survey on European citizens' attitudes to the EU Irish people are the most positively disposed of all 27 member states to the EU. Some 76% of Irish people believe membership of the EU is a "good thing", putting us in second place behind the Netherlands (77%) and well ahead of the UK eurosceptics (39%). Ireland tops the poll when asked whether the EU has, on balance, benefited the country, with 86% of Irish people believing this to be the case.

This compares with an EU average of 59%, with the UK lagging behind on 43%. Again, more Irish felt the EU conjured up "a positive image" (68%), well above the EU average of 59% and almost twice the 35% who felt likewise in the UK.

So Irish people are more supportive of the EU than the government?

Not exactly. The 68% of Irish people who believe the EU conjures up a positive image actually represents a 5% drop on when the same question was asked just six months ago. Also, when asked whether people support further enlargement of the EU, Ireland plummets down the table with just 42% wanting more in the fold. This is below the EU average of 44% and akin to the UK where 41% back enlargement.

Similarly, while a majority (62%) in Ireland back an EU constitution, this is below the EU average of 66%. And when it comes to taking hard and costly policy decisions, we display a lot less enthusiasm than we do for the EU flag, which 81% believe stands for "something good". For example, just over half (53%) believe the EU should "urgently put new policies in place to reduce greenhouse gas emissions by at least 20% by 2020". This is again below the EU average of 60% and, this time, below the UK (56%).

Meanwhile, with the Irish having previously rejected an EU treaty and later backed it, the Taoiseach last week said he will give us an opportunity to make it 'best out of three' when the newly reformed and repackaged EU treaty will be put to a referendum next year.