§ Lord Pearson of Rannochasked Her Majesty's Government:
Further to the Answers by Baroness Jay of Paddington on 27 March (HL Deb, cols. 525–26), whether it is possible for the European Commission to propose tax harmonisation under single market provisions; and, if so, whether the United Kingdom could be outvoted on any such measure. [HL1784]
§ Lord McIntosh of HaringeyArticle 93 of the EC treaty allows the Council, acting by unanimity, to adopt provisions for harmonisation of indirect taxes "to the extent that such harmonisation is necessary to ensure the establishment and functioning of the internal market". Given this unanimity requirement, the UK has a veto.