Dourado, Ana Paula

The Commission proposal to replace unanimity with a qualified majority in the case of tax matters / Ana Paula Dourado .-- , 2019


Resumen.

In its Communication to the European Parliament, the European Council and the Council, 'Towards a more Efficient and Democratic Decision Making in EU Tax Policy', (COM(2019) 8 final (Strasbourg: 15 Jan. 2019). the Commission proposes to replace the unanimity vote on harmonization of taxes by a qualified majority. The author of this editorial analyses and comments the proposal.


IMPUESTOS
POLITICA FISCAL
ARMONIZACION FISCAL
UNION EUROPEA

Intertax 0165-2826 v. 47, n. 4, April 2019, p. 341-348

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