Editorial EC Tax Review

Professor Joachim Englisch authored the editorial for the current issue of the EC Tax Review. The nine-page article examines the European Commission’s recent trend of including tax provisions in non-tax legislative proposals and, in this regard, seeking to waive the requirement for unanimity in the Council. Professor Englisch subjects this approach to a critical assessment under primary EU law, taking into account the relevant case law of the Court of Justice of the European Union. He advocates for a qualitative rather than a quantitative assessment of the relevance of tax regulations and, on this basis, arrives at a nuanced evaluation of the Commission’s latest proposals.