Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Commission proposes move to qualified majority voting on EU tax matters

22 January 2019
Issue: 4680 / Categories: News

Decision making on EU Tax Policy.

The European Commission has published a roadmap for moving away from unanimity and towards qualified majority voting (QMV) by member states for making policy in some areas of EU taxation.

Under QMV a proposal is passed if 55% of member states vote in favour of it and the proposal is supported by member states representing at least 65% of the EU’s population. A decision can still be stopped by a ‘blocking minority’ but this must be formed by at least four member states representing more than 35% of the EU population. It is the method used for most EU proposals; taxation is the last policy area in which decision-making exclusively relies on unanimity.

The commission has proposed a four-step progression towards decision-making based on QMV.

...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon