Communication ‘Towards a more efficient and democratic decision making in EU tax policy’

Summary:

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.

Further information:

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.

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News

Politico, 13.01.19: Brussels’ bid to kill tax veto faces uphill battle https://www.politico.eu/article/brussels-bid-to-kill-tax-veto-faces-uphill-battle/

Bloomberg, 14.01.19: The EU Faces Its Make-or-Break Moment on Taxes https://www.bloomberg.com/opinion/articles/2019-01-14/eu-to-decide-whether-to-rein-in-member-states-autonomy-on-taxes

Euronews, 15.01.19: EU plans to end individual states' veto power on taxes https://www.euronews.com/2019/01/15/eu-plans-to-end-individual-states-veto-power-on-taxes

The Independent, 15.01.19: EU announces plan to scrap member state veto on tax policy https://www.independent.co.uk/news/world/europe/eu-tax-policy-veto-scrap-european-commission-brexit-ireland-a8729396.html

France24, 15.01.19: EU wants end to member state veto on tax https://www.france24.com/en/20190115-eu-wants-end-member-state-veto-tax-0

Reuters, 15.01.19: EU Commission pushes back plan to end veto on digital tax to 2025 https://uk.reuters.com/article/idUKKCN1P91QZ

EurActiv, 16.01.19: EU wants end to member state veto on tax https://www.euractiv.com/section/economy-jobs/news/eu-wants-end-to-member-state-veto-on-tax/

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Official

European Commission: Taxation and Customs Union: Decision making on EU Tax Policy https://ec.europa.eu/taxation_customs/taxation/decision-making-eu-tax-policy_en

European Commission: Press Release, 15.01.19: Commission launches debate on a gradual transition to more efficient and democratic decision-making in EU tax policy http://europa.eu/rapid/press-release_IP-19-225_en.htm

European Commission: Fact Sheet, 15.01.19: A gradual transition to more efficient and democratic decision-making in EU tax policy - Questions and Answers http://europa.eu/rapid/press-release_MEMO-19-224_en.htm

European Commission: Remarques par le commissaire Moscovici sur une prise de décision plus efficace et démocratique en matière de politique fiscale de l'UE http://europa.eu/rapid/press-release_SPEECH-19-430_fr.htm

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