On 15 January, the European Commission published a communication which sets out a 4-step plan as to how decision making on tax matters could be modified to take place by way of qualified majority voting. The Commission proposes that the European Council could utilise the passerelle clauses contained in Article 48(7) and Article 192(2) of the Treaty on European Union to produce initiatives indicating the scope of change in the decision-making procedure, and notify National Parliaments. If not opp...
