The Commission communication proposing a gradual lifting of the unanimous vote on tax issues by 2025 in the Council of the EU (see EUROPE B12172A22) has generated little enthusiasm from Member States, but it does not appeal to everyone in the academic world either.
According to Friedrich Heinemann, a researcher at the European Network for Economic and Fiscal Policy Research (EconPol), majority voting in tax matters could even undermine European integration.
In an article published on...