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However, the process of reaching a consensus on the content of a proposed law can be difficult and may lead to some of these criteria not being met.
The EU tax legislative process, which requires unanimity among member states, can be especially protracted. However, this process also ensures that there are no surprises for taxpayers in the final legislation.
The EU's Better Regulation agenda has improved the consultation process and transparency, but stakeholders still have to decide which proposals are worth their time and resources to respond to. The clarity of the final legislation is important, and although the EU has a good track record in this regard, the need for unanimity can lead to inconsistency in implementation among member states.
Overall, the EU is making progress in embedding good practices into its law-making process, but there are still challenges to achieving consensus and clarity in the taxation system across Europe.
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