The BAK welcomes the proposal of the European Commission to turn away from the principle of unanimity in decision-making in EU tax policy and instead to introduce a qualified majority and involvement of the European Parliament.
The current system of unanimity in EU tax policy has led to competition between Member States for the lowest tax rates, the cost of which is ultimately borne by employees and consumers. Tax deficits due to a lack of reform of EU tax policy are enormous and pose a threat to welfare systems in Europe.
The BAK has long called for reforms in tax policy matters such as the introduction of a financial transaction tax, a digital services tax and a common consolidated corporate tax base, which should also result in setting a minimum corporate tax rate.
The BAK therefore welcomes the application of the general “passerelle” clause of Article 48, para. 7 TEU on the introduction of decision-making based on a qualified majority with the inclusion of the European Parliament as part of the ordinary legislative procedure. We also support the implementation of the reform in four stages. However, the BAK considers the proposal to implement the project by the end of 2025 as lacking in commitment and calls on the heads of state and government responsible to complete the implementation of qualified majority voting in EU tax policy by the end of 2022 at the latest.