Jaunākie dokumenti

Kopsavilkums : On 21 October 2025, the European Commission under Ursula von der Leyen's second mandate adopted its work programme for 2026 (2026 CWP). In line with the Commission President's political guidelines and letter of intent and highlighting the need for full implementation of Mario Draghi's competitiveness report, the 2026 CWP places a strong emphasis on competitiveness, innovation and collective security. In parallel, the Commission commits to advancing simplification, implementation, and this year, also to strengthening enforcement. These three areas will remain key horizontal priorities for the entire Commission mandate. Just like last year's CWP, the 2026 CWP adheres to the seven headline ambitions put forward in the political guidelines. It is accompanied by a report on implementation, simplification and enforcement, the first of its kind. This new annual report is set to replace the annual burden survey. Annex I of the 2026 CWP puts forward 70 major new legislative and non-legislative initiatives, 44 % of which fall under the competitiveness headline ambition. (Up to) 48 of the new initiatives are legislative, including three sector-specific omnibus packages (on energy product legislation, taxation and citizens). Of the forthcoming legislative initiatives, 67 % are likely revisions of existing legislation, while more than half have a strong simplification dimension. Unlike previous CWPs, the 2026 CWP does not indicate whether a legislative initiative will be accompanied by an impact assessment; this lack of transparency runs counter to the spirit of the Interinstitutional Agreement on Better Law-Making. Information on the Commission's 'Have your say' portal shows that, at the time of writing, two thirds of the up to 48 legislative initiatives were expected to be accompanied by an impact assessment (though the final number may be higher). The annual evaluation plan presented in Annex II of the CWP, comprising 20 evaluations, does not appear exhaustive. Finally, the communication on Better Regulation, expected in Q2 2026, may entail a revision of the Better Regulation Guidelines, the first since 2021.

Autori : ANGLMAYER Irmgard, DALLI HUBERT, IOANNIDES Isabelle

Kopsavilkums : Council Directive 2011/64/EU, known as the Tobacco Taxation Directive (TTD), entered into force in 2011 with two main objectives: to ensure the proper functioning of the internal market and provide a high level of public health protection. More than ten years after its adoption, the directive is no longer fit for purpose. The European Commission's 2020 evaluation highlights several key issues regarding the TTD's effectiveness, and recommends updating it to address emerging tobacco products, such as e cigarettes. As part of the EU's Beating Cancer Plan, the Commission suggested revising the TTD to achieve the target of a tobacco-free generation by 2040. In July 2025, the Commission presented its proposal for a revision of the TTD, focusing on three main aspects: i) increasing the EU's minimum tax rate to address disparities between Member States; ii) extending the directive's scope to new products, such as e cigarettes, heated tobacco and nicotine pouches, which would make them subject to new minimum taxes; and iii) strengthening controls on raw tobacco to prevent diversion to illicit markets. This implementation appraisal (IA) analyses the existing legal framework and outlines its core components. It also examines the key findings of the 2020 evaluation and the main features of the Commission proposal for revision of the TTD. Finally, it considers the European Parliament's position, the written questions submitted by its Members and the views of a sample of relevant stakeholders, including institutional bodies.

Autori : BINDER ECKHARD, MONDA Mafalda

Autori : SANDERSKI ANDRZEJ, SERPIERI Margherita

Kopsavilkums : The European Parliament is vested with powers of democratic oversight and political scrutiny vis-à-vis the European Commission. These powers of Parliament enhance the democratic legitimacy of the EU as a whole, and help increase the transparency and accountability of the Commission as the EU's executive body. This study examines Parliament's oversight and scrutiny powers over the Commission. It focuses mainly, but not exclusively, on the powers that are enshrined in specific provisions of the EU Treaties. This includes Parliament's role in the Commission's investiture, in motions of censure, parliamentary questions, committees of inquiry and special committees, and in the Commission's obligations to report, consult and inform. It also looks into Parliament's scrutiny over budgetary issues, of delegated acts, in the context of the EU legislative procedure and agenda-setting, of legal proceedings before the Court of Justice of the European Union, and of the EU's external relations. The study builds on a previous EPRS study on parliamentary scrutiny of the Commission, originally requested by the European Parliament's Committee on Constitutional Affairs (AFCO) in 2018. The data presented in this edition focus on the ninth term parliamentary term (2019 to 2024).

Autori : TENHUNEN Susanna, EISELE Katharina, AHAMAD MADATALI HANNAH NAFIZE, JANSEN Talander Hugo

Kopsavilkums : This interdisciplinary report focuses on tax barriers to cross-border mobility of workers in the EU. Tax fragmentation creates multiple negative impacts on the EU Internal Market, and compliance costs vary considerably across size, industries and countries. Further, employees’ choice of host country may be distorted by the tax differential. The report concludes with specific policy recommendations for more tax harmonisation and coordination, and for simplified compliance requirements.

Kopsavilkums : This study provides a mapping of the existing financial sector taxes applied in EU Member States and summarises the empirical evidence on the various effects associated with individual financial sector taxes. It focuses on the taxation of financial transactions, bank taxes, and the taxation of financial services. Financial sector taxes are assessed in terms of their effect on fragmentation and the coherence of the EU financial sector. The study also sketches some directions for reform to improve coherence of financial sector taxation.

Kopsavilkums : This study evaluates the effectiveness of tax incentives, with a particular focus on incentives for research and development (R&D). It analyses different design options for tax incentives and shows that input-based R&D tax incentives appear to be the most effective in stimulating additional R&D investment. Taking into account the lessons learnt from empirical evaluations and the restrictions imposed by Pillar Two, refundable, volume-based tax credits with a broad scope remain a convincing way forward for R&D tax incentives.

Kopsavilkums : Commitments made by Wopke Hoekstra, Commissioner-designate for Climate, Net Zero and Clean Growth, 2024-2029

Autori : MAKAY Monika, CIUCCI MATTEO, DEBYSER Ariane, ANGERER Jost, POLLUVEER KRISTI, THOMAS ALIZÉE HELEN, GULIČ NOSAN ENIJA