The EC has invited public feedback concerning a roadmap that proposes decision making on tax matters that could take place by way of qualified majority voting, rather than by unanimous agreement. The Commission’s roadmap states “progress in EU tax policy is severely hampered by the unanimity requirement and important projects for the Single Market, EU growth and competitiveness, as well as fiscal fairness, have been blocked as a result. To keep pace with rapid economic, societal and technological developments, the EU needs to be equipped with efficient decision-making tools that enable them to act in a timely and effective manner”.
The roadmap sets out that the communication will explore the possibility contained in Article 48(7) of the TEU, which allows the Council to change decision making from unanimity to qualified majority voting, whereby legislative proposals can become EU law if supported by a minimum number of EU countries, representing a minimum share of the EU population. The consultation will run until 17 January 2019.