Misunderstanding and lack of knowledge. The divergence at the Convention with regard to future EU decisions on taxation will certainly come to the fore at the Intergovernmental Conference (IGC) and will have to be clarified more thoroughly. The main question at first glance is very simple: should the unanimity rule be maintained for decisions at the Council in this domain? Due to the quest for consensus, the Convention has replied in the affirmative but the European Commission, the majority...