|Author (Corporate)||European Commission|
|Series Details||COM (2019) 8|
The European Commission adopted on 15 January 2019 a Communication on how to move gradually from unanimity voting to the ordinary legislative procedure in matters relating to taxation in the European Union.
The Communication aims to launch the debate on reforming decision-making for areas of EU taxation policy. It suggests a roadmap for a transition to qualified majority voting (QMV) under the ordinary legislative procedure in certain areas of shared EU taxation policy, as is already the case with most other EU policy areas.
The Commission argues that the need for a special legislative procedure - by which the European Parliament is consulted only and the Council of the European Union is the sole legislator adopting proposals and by unanimity - makes it particularly difficult to achieve progress and limits the potential of EU taxation policy to support a well-functioning EU internal market. The Communication suggests the use of the ordinary legislative procedure in some matters relating to taxation, which features the need for a qualified majority only in the Council.
|Keywords||Decision-Making | Policy-Making
|International Organisations||European Union [EU]|