Article 116 TFEU – The Nuclear Option for Qualified Majority Tax Harmonization?

Taxation is one of the few policy areas left after the Lisbon Treaty where in principle, decision-making still requires unanimity in Council, and where the EU Parliament is little more than a spectator. In a Union of twenty-seven Member States -Brexit won't make much of a difference in this regardthis status quo frequently results in an impasse over tax reform proposals, and it tends to petrify existing EU tax legislation. 1 Moreover, the special legislative procedure which sidelines Parliament diminishes the democratic legitimacy of legislation in an area where democratic accountability should be paramount.

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