On 15 January 2019, the European Commission announced the publication of a communication on a roadmap for a progressive and targeted transition to qualified majority voting (QMV) under the ordinary legislative procedure in certain areas of shared EU taxation policy. This includes a gradual, four-step progression towards decision-making based on QMV as set out below:
- In the first step, QMV should be employed for measures that have no direct impact on Member States’ taxing rights, bases, or r…