The European Commission has not abandoned the idea of exploring the possibilities of using ‘passerelle clause’ (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 Commission’s 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 legislative proposal on taxation by qualified majority, instead of unanimity, if it finds a distortion of competition in the Single Market.
A draft text was prepared last year, but the Commission needs more time to refine it and make sure it has found a strong enough case, since “ the burden of proof is on the Commission”, he pointed out.
“We are taking the time we need”, said Mr Angel, without giving, at this stage, an indicative date for the proposal’s release, but assuring that the initiative had not been shelved.
He also announced that the Commission’s Communication on Business Taxation for the 21st Century (see EUROPE 12672/22), due to be presented at the end of the month, will include measures to increase tax transparency. (Original version in French by Marion Fontana)