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The Commission proposal to replace unanimity with a qualified majority in the case of tax matters Ana Paula Dourado

By: Dourado, Ana Paula .

Material type: Article

ArticlePublisher: 2019Subject(s): IMPUESTOS

| POLITICA FISCAL

| ARMONIZACION FISCAL

| UNION EUROPEA

In: Intertax v. 47, n. 4, April 2019, p. 341-348Summary: 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.

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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.

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The Commission proposal to replace unanimity with a qualified majority in the case of tax matters Ana Paula Dourado

By: Dourado, Ana Paula.

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By: Dourado, Ana Paula .