About this initiative


This proposal will explore how EU decision-making on certain tax issues could be streamlined by removing the need for unanimous agreement by all countries.

These matters would instead be decided by a weighted system ("qualified majority voting") where measures can be carried if supported by a minimum number of EU countries, representing a minimum share of the EU population.
This is one of a series of major new initiatives to give renewed momentum to the EU.

Type of act
Commission Work Programme


Feedback: closed
Feedback period
20 December 2018 - 21 January 2019 (midnight Brussels time)
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Download (251.2 KB - PDF - 2 pages)

Feedback (43)

  • Transfer Pricing Services (Romania)
    21 January 2019 Company/business organisation
    Transfer Pricing Services (Romania)

    We were aware about the imminence of QMV, based on the messages sent in the last years by the Commission, and even by the European Parliament representatives, in relation with the revolutionary CCCTB process, and lately the digital taxation. As tax professionals acting in the field of cross border transactions, we regard these tax issues as an aggressive way of removing the old and valuable market-based (arm’s length) principles, to be...

  • The Pew Charitable Trusts (Belgium)
    21 January 2019 Non-governmental organisation (NGO)
    The Pew Charitable Trusts (Belgium)

    Removing the requirement for unanimity in decision-making in the field of taxation would go a long way to facilitating the European Union’s ability to show leadership in reaching the EU’s commitments towards achieving the SDGs while proactively engaging in multilateral discussions on global trade. The United Nations Sustainable Development Goal on the oceans, seas and marine resources (SDG 14) explicitly calls for the prohibition of harmful...

  • EPICENTER (Belgium)
    21 January 2019 Academic/research institution
    EPICENTER (Belgium)

    There are various arguments against this harmonisation per se, and the use of QMV to achieve it, many of which have been raised by organisations in different Member States through the Commission feedback process. This includes national sovereignty itself, and the importance of tax competition for smaller countries especially: there has recently been growing scholarly interest in the role of tax competition in boosting consumption and...

All feedback (43) >

Commission adoption


More about adopted acts

Planned for
First quarter 2018

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