On Thursday 19 October, the European Commissioner for Taxation, Pierre Moscovici, promised MEPs that he would take action on the question of unanimity in taxation matters.
“As things stand, we have made considerable progress” on taxation. This is due to “increased awareness and scandals”, he explained, during an exchange of views at the committee on economic and monetary affairs of the European Parliament. “However, our scope and ambition will be limited as long as the interests of one can block the interests of all”, he added. He went on to say that if we want tax harmonisation, then qualified majority voting should be considered in this area.
In his state of the union speech in mid-September, Commission President Jean-Claude Junker referred to the 'passerelle' clauses of the Treaty, which allow qualified majority to be used (see EUROPE 11861). This is true, for instance, of article 48.7 TEU, which allows the European Council to adopt a decision authorising the Council of the EU to rule by qualified majority. Moscovici told the MEPs that a unanimous decision of the member states would first be necessary to make progress down this road.
“This will not happen overnight”, he admitted.
There is, however, another article, article 116 TFEU, which allows the Commission to present a legislative proposal by qualified majority if it notes that there is a competition disturbance on the single market. However, Moscovici did not mention this option before the parliamentary committee on Thursday.
“There is a reflection that we need to carry out”, he explained, on a more general note. He also stressed that he is aware that the Commission does not have much time (until next summer) to present legislative proposals, as the European Parliament will be going into a period of election campaigning in early 2019. “We will do it, it is in the general interests of the EU”, he pledged.
When pressed by French MEP Emmanuel Maurel (S&D) as to a timeframe, Moscovici said that proposals would be forthcoming in “early 2018”. According to our information, the Commission is drafting a communication on the so-called 'passerelle' causes of the Treaty that allow the switch from unanimity to qualified majority. (Original version in French by Élodie Lamer)