Das Einstimmigkeitsprinzip in der Steuergesetzgebung der Europäischen Union

EU tax legislation is one of the last fields where the unanimity principle still applies. In 2019, the EU Commission issued a proposal for a transition to majority voting. Against this backdrop, the thesis first examines the reasons to the principle of unanimity and the associated problems, which primarily include the petrification of secondary law. It then analyzes the legal feasibility and appropriateness of abolishing the principle of unanimity and shows ways of mitigating the problems identified apart from such an abolition, on the one hand by means existing under current primary law and on the other hand by amending primary law.