CYIL vol. 10 (2019)

CYIL 10 ȍ2019Ȏ ENHANCED COOPERATION IN THE EUROPEAN UNION … 3. Council Decision 2013/52/EUof 22 January 2013 authorising enhanced cooperation in the area of financial transaction tax. 28 The decision was unsuccessfully contested by the United Kingdom by an action for annulment before the Court of Justice. 29 Initially 11 Member States participated, however, Estonia withdrew in 2016 30 and thus 10 Member States now participate (the Czech Republic is not involved). The aforesaid enhanced cooperation has not been implemented yet. The proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax, COM(2013)071 final, is still in the legislative process in the EU. 31 4. Council Decision (EU) 2016/954 of 9 June 2016 authorising enhanced cooperation in the area of jurisdiction, applicable law and the recognition and enforcement of decisions on the property regimes of international couples, covering both matters of matrimonial property regimes and the property consequences of registered partnerships. 32 18 Member States participated, including the Czech Republic. Council Regulation (EU) 2016/1103 of 24 June 2016 implementing enhanced cooperation in the area of jurisdiction, applicable law, and the recognition and enforcement of decisions in matters of matrimonial property regimes 33 and Council Regulation (EU) 2016/1104 of 24 June 2016 implementing enhanced cooperation in the area of jurisdiction, applicable law, and the recognition and enforcement of decisions in matters of the property consequences of registered partnerships 34 were adopted as a follow-up to the Council Decision. 5. Enhanced Cooperation on the establishment of the European Public Prosecutor’s Office (“EPPO”) – notification of 3 April 2017 under Art. 86(1) TFEU. 35 Initially, 16 Member States were participating (including the Czech Republic), 6 more joined later. Despite the so-called yellow card of the national parliaments, Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (hereinafter referred to as “the EPPO Regulation”) 36 was adopted. It should be noted first that, in all the aforementioned cases, the original proposal by the Commission concerned an area with special legislative procedure where the Council acts unanimously. In the course of the European integration, the principle of unanimous voting in the Council has been almost abandoned because it makes the adoption of binding acts difficult, especially in the context of the increasing number of Member States. Nowadays, it only remains in several areas which are politically sensitive for the Member States. These are, among others, family law with cross-border implications – Art. 81(3) TFEU (enhanced 28 OJ L 22, 25.1.2013, pp. 11-12. 29 C-209/13 United Kingdom v Council, ECLI:EU:C:2014:283. 30 See for details http://www.europarl.europa.eu/legislative-train/theme-deeper-and-fairer-internal-market-with-a- strengthened-industrial-base-taxation/file-financial-transaction-tax [Accessed: 27 May 2019]. 31 For details see https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?reference=2013/0045(CN S)&l=en [Accessed: 27 May 2019].

32 OJ L 159, 16.6.2016, pp. 16-18. 33 OJ L 183, 8.7.2016, pp. 1-29. 34 OJ L 183, 8.7.2016, pp. 30-56.

35 Art. 86(1) TFEU stipulates specific rules on the establishment of enhanced cooperation distinct from general rules. In this case, notification of at least nine Member States to the European Parliament, the Council and the Commission is sufficient to establish the enhanced cooperation, there is no authorisation procedure (authorisation shall be deemed to be granted). 36 OJ L 283, 31 October 2017, pp. 1-71.

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