11.11.11, Koepel van Internationale Solidariteit

What the Commission proposes

The proposal introduces a Council Directive, known as the Omnibus on Taxation, which amends six existing directives in the field of direct taxation to simplify the EU corporate tax framework and support business growth and competitiveness. It aims to reduce administrative and compliance burdens for cross-border activities while maintaining high standards of protection against tax avoidance and abusive practices. The initiative aligns existing rules with international tax developments, such as the Pillar Two global minimum tax, and addresses procedural and legal obstacles in areas like withholding taxes and corporate reorganisations. Overall, the measures seek to improve legal certainty and ensure the coherent functioning of the internal market without lowering tax standards.

• Amends Directives 2003/49/EC, 2009/133/EC, 2011/96/EU, (EU) 2016/1164, (EU) 2017/1852, and (EU) 2025/50.
• Simplifies the Union framework on direct taxation to reduce compliance costs for businesses.
• Eliminates overlapping provisions and addresses practical issues arising from the interaction with the Pillar Two Directive.
• Removes procedural barriers and legal uncertainty linked to withholding tax relief.
• Maintains existing safeguards and high levels of protection against tax avoidance and evasion.

What is asked: Respondents expressed their views on simplifying existing EU tax rules to improve the functioning of the internal market and enhance Europe's attractiveness for investment and business.

Summary written by AI from the Commission's document.

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1. ****Regulation (EU) 2020/1503 of the European Parliament and of the Council of 7 October 2020 on European crowdfunding service providers for business, and amending Regulation (EU) 2017/1129 and Directive (EU) 2019/1937 (OJ L 347, 20.10.2020, p. 1, ELI: http://data.europa.eu/eli/reg/2020/1503/oj). *****Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40, ELI: http://data.europa.eu/eli/reg/2023/1114/oj). ’; (3) Article 3 is replaced by the following: ‘Article 3 Minimum level of harmonisation and minimum level of protection 1.

   Proposal for a COUNCIL DIRECTIVE amending Directives 2003/49/EC,..., page 44 (EN)

2. 3 These initiatives are therefore in line with the principle of subsidiarity, as laid down in Article 5(3) TEU, considering that their objectives cannot be achieved by each Member State alone, and a common approach for all Member States would have the highest chances for a successful outcome. (a) Are there significant/appreciable transnational/cross-border aspects to the problems being tackled? Have these been quantified? All Member States have their own domestic tax systems which are determined by different economic approaches, financial needs and policy choices. However, today’s business models increasingly involve economically integrated groups that operate globally, including across more than one Member State within the EU.

   COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying..., page 4 (EN)

3. 9 The Draghi report on EU competitiveness 10 European Commission, ‘A competitiveness Compass for the EU’, COM (2025) 30 Final 11 Among the key objectives of the Savings and Investment Union is the breaking down of barriers to integrated financial markets and supporting investments, as explained here: https://finance.ec.europa.eu/regulation-and-supervision/savings-and-investments-union_en#what 12 ‘Commission Recommandation of 2 July 2025 on tax incentives to support the Clean Industrial Deal and in light of the Clean Industrial Dearl State aid Framework’, C(2025) 4319 final. 13 Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (OJ L 169, 30.6.2017, p. 46, ELI: http://data.europa.eu/eli/dir/2017/1132/oj).

   Proposal for a COUNCIL DIRECTIVE amending Directives 2003/49/EC,..., page 4 (EN)

Who has already answered

What the Commission proposes

The European Commission has published an impact assessment and legislative review concerning Directive 2003/87/EC and Decision (EU) 2015/1814 on the EU Emissions Trading System (EU ETS) and the Market Stability Reserve. This initiative serves as the first part of a broad post-2030 framework package aimed at driving competitiveness and cost-effective decarbonisation. It evaluates how stationary installations, aviation, and maritime sectors can deliver necessary emission reductions while ensuring carbon leakage protection and orderly market functioning. The review addresses the shrinking supply of allowances and adapts the system to align with intermediate 2040 targets and 2050 climate neutrality goals.

• Reviews the EU ETS and the Market Stability Reserve to prepare for post-2030 climate targets.
• Assesses pathways toward the 2050 climate neutrality goal and the intermediate 2040 target.
• Focuses on industrial sectors, maritime transport, and aviation to ensure cost-effective decarbonisation.
• Examines carbon leakage protection, free allocation benchmarks, and the funding transition through EU revenues.
• Analyzes market functioning and allowance supply adjustments to prevent trading frictions and price volatility.
• Accompanies related proposals simplifying monitoring, reporting, and verification regulations.

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1. 1 Subsidiarity Grid 1. Can the Union act? What is the legal basis and competence of the Unions’ intended action? 1.1 Which article(s) of the Treaty are used to support the legislative proposal or policy initiative? Articles 191, 192 and 193 of the Treaty on the Functioning of the European Union empower the EU to act to preserve, protect, and improve the quality of the environment; protect human health; and promote measures at the international level to deal with regional or worldwide environmental problems.

   COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying..., page 2 (EN)

2. (c) To what extent do Member States have the ability or possibility to enact appropriate measures? Member States are able to act to reduce greenhouse gas emissions that are under the scope of the EU ETS through other national policies and measures. However, they are not able to so to an extent that equally ensures a level playing field, environmental integrity and the integrity of the single market as an EU-level carbon market. 5 https://europa.eu/european-union/about-eu/eu-in-brief_en

   COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying..., page 4 (EN)

3. 7 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions: The Clean Industrial Deal: A Joint Roadmap for Competitiveness and Decarbonisation, COM(2025) 85 final, 26.2.2025, https://eur- lex.europa.eu/legal-content/EN/TXT/?uri=celex:52025DC0085. 8 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions: Action Plan for Affordable Energy: Unlocking the True Value of Our Energy Union to Secure Affordable, Efficient and Clean Energy for All Europeans, COM(2025) 79 final, 26.2.2025, https://eur-lex.europa.eu/legal- content/EN/TXT/?uri=celex:52025DC0079.

   COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT..., page 8 (EN)

Who has already answered

What the Commission proposes

The European Commission is conducting a review of the scope, functioning, and efficiency of Regulation (EU) 2022/1031 on the International Procurement Instrument (IPI). The review evaluates the implementation of the regulation, including investigation processes, consultations, thresholds, exceptions, and the first adopted IPI measure regarding medical devices from China. It aims to assess the instrument's effectiveness in tackling procurement barriers in non-EU countries and ensuring a level playing field for EU operators. The findings will be presented in a report to the European Parliament and the Council by August 2027.

• Review of the scope, functioning, and efficiency of the IPI Regulation pursuant to Article 14.
• Assessment of investigation procedures, third-country consultations, thresholds, and types of measures.
• Evaluation of the application and implementation of the first IPI measure concerning Chinese medical devices.
• Analysis of the efficiency of online complaint tools and rules for determining origin.
• Execution of a 12-week online public consultation through the Have your say portal.
• Publication of a factual summary of consultation results and an implementation report to the European Parliament and the Council.

What is asked: Respondents are asked to provide views and evidence on the implementation, scope, functioning, and efficiency of the IPI Regulation in tackling non-EU procurement barriers, achieving market openness, and ensuring a level playing field, as well as the application of specific measures adopted under the Regulation.

Summary written by AI from the Commission's document.

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1. 4 We are consulting stakeholders to assess the implementation of the IPI Regulation in terms of: - the scope, functioning and efficiency of the Regulation in tackling non-EU countries procurement barriers, achieving openness of non-EU countries public procurement markets and ensuring a level playing field for EU businesses, goods, services and works; - implementation of specific measures adopted under the IPI Regulation. Target audience The target audience is composed of, in particular, interested parties affected by measures or practices in non-EU counties (e.g. businesses, business associations and cross-industry organisations), EU contracting authorities and EU contracting entities.

   Report from the Commission to the European Parliament and to the..., page 4 (EN)

2. Basis for EU action (legal basis and subsidiarity check) The legal basis for this initiative is Article 14 of the IPI Regulation, which requires the Commission to review the scope, functioning and efficiency of the IPI no later than four years after the adoption of an implementing act or no later than 30 August 2027, whichever the earlier, and every five years after that. The initiative falls under a policy area where the EU has exclusive competence under Article 207 of the Treaty on the Functioning of the European Union. Therefore, the subsidiarity principle does not apply. Legal basis Article 14 of Regulation (EU) 2022/1031 of the European Parliament and of the Council of 23 June 2022 on the access of third-country economic operators, goods and services to the Union’s public procurement and concession markets and procedures supporting negotiations on access of Union

   Report from the Commission to the European Parliament and to the..., page 2 (EN)

3. CALL FOR EVIDENCE FOR AN INITIATIVE This document aims to inform the public and stakeholders about the Commission’s work, so they can provide feedback and participate effectively in consultation activities. We ask these groups to provide views on the Commission’s understanding of the problem and possible solutions, and to give us any relevant information they may have. TITLE OF THE INITIATIVE International Procurement Instrument review LEAD DG - RESPONSIBLE UNIT Directorate-General for Trade & Economic Security - Unit B.3, Digital Trade, Intellectual Property and Public Procurement

   Report from the Commission to the European Parliament and to the..., page 1 (EN)

Who has already answered