On Tuesday, 15 September, the European Commission presented its famous communication on the gradual transition from unanimity to qualified majority voting in the EU Council on tax matters (see EUROPE 12168). Announced several times by President Jean-Claude Juncker and long promised by the European Commissioner for Taxation, Pierre Moscovici, the initiative has little chance of success, but at least has the merit of relaunching the debate.
“Times have changed! Holding tight to...