The European Commission is exploring the possibilities of using the ‘passerelle’ clause (Article 116 TFEU) to move to qualified majority voting in the EU Council and the ordinary legislative procedure in the field of taxation.
This is what Benjamin Angel, Director of the European Commission's Taxation Department, said on Wednesday 19 February at an event organised by Accountancy Europe in Brussels.
Article 116 TFEU allows the Commission to present a legislative proposal by qualified...