The European Commission has not abandoned the idea of exploring the possibilities of using âpasserelle clauseâ (Article 116 TFEU) to move to qualified majority voting in the EU Council and the ordinary legislative procedure for taxation.
This was stated by Benjamin Angel, Director of the European Commissionâs Directorate-General for Taxation, on Thursday 15 April, at an online conference organised by Accountancy Europe.
The Article 116 TFEU allows the Commission to present a...