This is a quote from a HoC research briefing on VAT on sanitary products (dated 08/07/19). It appears quite clear as to whose court the Tampon Tax ball is in.
It's not clear at all - I think you have misunderstood the research briefing.
^In January 2018 the European Commission finally published proposals to overhaul the EU rules on VAT rates – in effect, to reverse the current approach
The EU Commission published proposals in January 2018 - they are yet to be agreed by the member states.
There is no firm timetable for these proposals to be agreed
The EU Commission haven't established a firm timetable.
"Under the new proposal, tampons could be exempted from VAT. But if the proposed rules are adopted, they probably won’t be applied before 2022, and Britain is set to leave the EU next year anyway."
"The transition period is expected to last until the end of 2021 and Brussels demands that Britain abides by EU law for as long as it lasts. This means the 5 per cent rate would survive for 18 months after Brexit."
“The Commission, in general, as an institution, has been criticised for many years from all quarters because it does not allow certain products to benefit from reduced rates,” admitted EU Tax Commissioner Pierre Moscovici at a Brussels press conference."
www.reuters.com/article/uk-eu-tax-vat/eu-expected-to-give-states-more-leeway-to-cut-sales-tax-rates-idUKKBN1F61A6
www.telegraph.co.uk/politics/2018/01/18/eu-rules-forcing-britain-keep-tampon-tax-will-apply-years-brexit/
A previous VAT dispute with the EU;
"European Union judges today (4 June 2015) told the United Kingdom its lower rate of value-added tax (VAT) for home energy efficiency renovation is illegal."
"Britain enjoys a reduced rate on the installation and supply of “energy-saving materials” for housing, but now faces mounting weekly fines unless it changes the rules."
"The European Court of Justice (ECJ), which rules on points of EU law, in Luxembourg agreed with the European Commission and ruled that the lower price broke the VAT Directive."
www.euractiv.com/section/uk-europe/news/uk-s-green-vat-ruled-illegal-by-eu-judges/
I'm not sure what the eventual outcome was though;
www.euractiv.com/section/uk-europe/news/commission-mulls-relaxing-vat-rules-for-energy-efficiency-in-buildings/
Sanitary towels, tampons and panty liners are zero-rated for VAT in Ireland, as the rate was in place prior to EU legislation imposing minimum rates (pre 1991?).