The Law-making Procedure
This chapter is dedicated to the law-making process, which is predominantly procedural. The first part (subsections B and C) of this chapter reveals the involvement of the European institutions, namely the European Commission, the European Parliament, and the Council and their respective, distinct roles within the legislative process. The second part (subsection D) analyses the requirement protecting the uniformity of European law, namely the last resort nature of enhanced cooperation. The third part (subsection E) explores ways for non-participating Member States to enter into enhanced cooperation, and ways in which participating Member States may leave the group. The last part (subsections F and G) of this chapter is dedicated to a more general question, the question of legislative power. Since the constitutional framework of enhanced cooperation only sets out the authorisation process for a group of Member States to use both the European institutions and the power of the European Union, the question of which laws can be enacted under the enhanced cooperation procedure, in particular with respect to the scope and content, depends on the ordinary competence framework. This part of the study provides an analysis of both the European internal market competence and the subsidiarity principle, and subsequently reveals what the Member States can accomplish in European taxation.