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What is said in the sittings, update by update, the latest first. Each update opens the video at the second it was said.
Subcommittee on Tax Matters Ordinary meeting
Niedermayer reports on meetings with IMF, White House, US Treasury and CBO, outlining concerns about US fiscal sustainability, positions on digital taxation and transparency, and recommending closer engagement with CBO as a key counterpart for EU parliamentary work on tax and fiscal matters.
Subcommittee on Tax Matters Ordinary meeting
After the break, Chair Tridico formally resumes the FISC meeting and hands over to Niedermayer to present the delegation’s findings from its mission to Washington and Delaware on US fiscal and tax policy developments.
Subcommittee on Tax Matters Ordinary meeting
MEPs Niedermayer, Gonçalves, Nordqvist and Droese question the experts on differentiated VAT, double taxation, recycling incentives, links to ecodesign, resource taxation, administrative burden and competitiveness, eliciting concrete proposals on reforming the margin scheme, designing circular tax incentives and balancing environmental goals with revenue and SME constraints, before the Chair concludes and closes the hearing.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
Experts Geringer, Willeman and Musso present complementary views on shortcomings of the current VAT margin scheme, SME needs for simple and harmonised VAT incentives, and broader fiscal reforms to correct linear-economy price signals in favour of reuse, repair and recycling within the Circular Economy Act framework.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
Chair Tridico opens the FISC meeting, adopts the agenda and sets out the objectives, institutional context and format of the public hearing on how tax policy, in particular VAT, can support the circular economy and the forthcoming Circular Economy Act.
Subcommittee on Tax Matters Ordinary meeting FISC Interparliamentary Committee Meeting (ICM)
National parliamentarians and MEPs react to EU Inc, weighing simplification and the once‑only principle against concerns over tax‑sovereignty, unanimity in direct taxation, shell‑company risks and possible budgetary losses, while some suggest alternative EU‑level financial tools. In the final exchanges, panellists address fiscal impact, scope, substance and anti‑abuse tests, and cross‑border stock‑option design, after which Chair Tridico summarises the persisting political divisions on both UHNW taxation and the 28th regime, and closes the interparliamentary meeting.
In this chapter
Subcommittee on Tax Matters Ordinary meeting FISC Interparliamentary Committee Meeting (ICM)
Rapporteur Ódor, academic experts, trade unions, the startup community and the Commission outline the EU Inc (28th regime) concept to ease cross‑border activity for innovative SMEs and startups through an optional, modular framework with once‑only reporting, simplified tax‑base elements and stock‑option deferral. They debate key design choices, including separation from company law, narrow opt‑in scope, safeguards against shell entities, effects on social contributions, and links to BEFIT and broader EU competitiveness and capital‑market objectives.
In this chapter
Subcommittee on Tax Matters Ordinary meeting FISC Interparliamentary Committee Meeting (ICM)
MEPs and national MPs set out diverging political positions on whether to prioritise net‑wealth taxes or stronger enforcement within existing systems, addressing risks of capital flight, family‑business treatment, constitutional proportionality and the Pigouvian rationale for taxing extreme wealth. They question experts on exit and trailing taxes, mobility models and speculative income, receive replies stressing minimum EU rules and coordination, and the Chair then manages timing issues and formally closes the first panel before the break and group photo.
In this chapter
Subcommittee on Tax Matters Ordinary meeting FISC Interparliamentary Committee Meeting (ICM)
Academic, national and Commission experts present evidence on wealth concentration, why UHNWIs are relatively undertaxed, and the technical design of possible wealth, exit and related taxes, including a 2% minimum on centi‑millionaires, system‑wide interactions with inheritance and capital‑gains taxes, national practices in Finland and Luxembourg, and new transparency tools via the DAC recast. They highlight legal, behavioural and coordination challenges, exit‑risk management and the role of EU and international fora in enabling effective UHNW taxation and enforcement.
In this chapter
Subcommittee on Tax Matters Ordinary meeting FISC Interparliamentary Committee Meeting (ICM)
Chair Tridico opens the FISC interparliamentary meeting, sets out the agenda and procedure, and frames the two core themes: taxation of ultra‑high‑net‑worth individuals and a possible 28th EU‑level tax regime. He introduces the economic and institutional context, referring to inequality, existing EU tax work and upcoming discussions on instruments, coordination level and exit issues.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
Rapporteur Pampie outlines his draft report on the future of Articles 199a and 199b VAT Directive, advocating a time‑limited, targeted extension of the reverse charge and operationalising the quick reaction mechanism in coordination with ViDA to combat VAT fraud and limit burdens on honest operators. Political groups then state their positions on the extension, harmonisation and decision‑making rules, after which the rapporteur responds and the Chair announces the timetable for shadows’ negotiations before closing the public session.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
MEPs question the Commission and experts on Spain’s bracket creep, the balance between labour, capital and consumption taxation, and the potential fiscal and anti‑fraud impact of the Tax Omnibus, prompting exchanges on tax morale and investment effects. Further questions address digitalisation of tax administration, taxing large digital platforms, the experience with national digital services taxes, and concrete ways to reduce compliance burdens and VAT fraud affecting SMEs while preserving national tax prerogatives.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
Commission, Taxpayers Association of Europe and Bruegel experts present the 2026 Taxation Trends findings, recent national tax reforms, EU tax initiatives and compliance drivers, contrasting views on labour and capital taxation, and the shift from a purely anti‑avoidance agenda towards competitiveness. They debate legal certainty, simplicity, data protection, and the risks that an EU Tax Omnibus could weaken key anti‑avoidance tools while the EU seeks a growth‑friendly yet fair tax framework.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
The Chair opens the FISC meeting, adopts the agenda and practical arrangements, then details recent coordinators’ decisions on past and future missions, new own‑initiative tax files, analytical studies and the upcoming interparliamentary meeting, before introducing the public hearing speakers. This sets the institutional and work‑programme context for subsequent debates on EU tax trends and VAT policy files.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
MEPs question the Commission and stakeholders on Pillar Two’s interaction with ATAD, expected revenue effects, remaining avoidance risks and national impacts, eliciting divergent stakeholder assessments of simplification versus deregulation, the robustness of the impact assessment and which elements of the package pose the greatest revenue and anti‑avoidance concerns.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
Tax Justice Network expert analyses how proposed changes to ATAD on hybrids, CFCs, interest limitation and withholding tax could weaken EU anti‑avoidance and member states’ taxing rights, drawing on OECD CbCR evidence and multinational case examples.
Subcommittee on Tax Matters Ordinary meeting
The Chair sets the institutional context and procedure, followed by BusinessEurope, an academic expert and the Commission outlining contrasting views on the omnibus tax package regarding competitiveness, anti‑avoidance safeguards, and the design of withholding tax, CFC, hybrid and interest limitation rules within the EU and global frameworks.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
Chair opens the second hearing on the tax omnibus proposal, sets out procedure and Q&A rules, and introduces Commission and business/NGO stakeholders before moving to their initial statements.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
MEPs, the Commission and experts examine the proposed DAC6 carve-out for Pillar Two groups, DAC7 reporting thresholds, centralised EU tax data architecture and the balance between enforcement, bureaucracy and simplification, before concluding the DAC hearing.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
The Commission outlines the legal and technical elements of the DAC recast, then responds to MEP questions on evidence of fiscal benefits, data use and complexity compared to compliance costs, alongside expert input on deterrence and evaluation needs.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
Chair opens the FISC hearing on the DAC recast, followed by OECD and academic analysis of DAC’s evolution and effectiveness and a civil society critique focusing on the proposed DAC6 carve‑out for Pillar Two groups.
In this chapter
A German MEP asks for concrete proof of EPPO’s added value and the effectiveness of Eurofisc’s cooperation with Germany, leading to case examples of EPPO’s cross‑border impact and explanations of Eurofisc liaison structures and handling of German alerts.
In this chapter
Debate focuses on identifying the main vulnerabilities in the current VAT regime, EPPO’s call for stronger repression of organised crime, OLAF’s support for a definitive VAT system, and Eurofisc’s emphasis on best practices and political awareness.
In this chapter
MEPs question EPPO, OLAF and Eurofisc on practical obstacles, powers and resources, prompting detailed responses on operational needs, legal mandates, data gaps and IT tools for tackling cross‑border VAT and customs fraud.
In this chapter
Niedermayer questions whether ViDA, reverse charge and digital tools are sufficient to tackle VAT fraud, prompting EPPO, OLAF and Eurofisc to detail the potential and limits of e‑invoicing, AI and shared databases, and to stress the need for robust legal bases, resources and compulsory data use to make digitalisation effective.
In this chapter
Chairs and heads of EPPO, OLAF and Eurofisc set the scene on the scale and mechanisms of VAT and customs fraud, present their respective mandates, tools and cooperation, and outline structural gaps in data, resourcing and legal frameworks that hinder effective EU‑level enforcement.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
The hearing chair opens the joint FISC–CONT session and EPPO, OLAF and Eurofisc present their mandates, main VAT and customs‑related fraud schemes, enforcement gaps and cooperation needs, highlighting the limits of current administrative tools. MEPs then question the agencies on ViDA, reverse charge, digitalisation and the treatment of VAT fraud as systemic organised crime, eliciting calls for stronger criminal justice powers, data access and cross‑border coordination to protect EU own resources.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
Rapporteur and centrist shadows present and debate amendments on EU corporate taxation, balancing competitiveness, anti‑abuse rules, simplification, harmonisation and SME protection, followed by further MEP exchanges on harmful tax competition, digital taxation, OECD/UN coordination and the risks of unilateral EU measures such as windfall and digital levies.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
Introduction of the draft report on the VAT reverse charge mechanism by the rapporteur, setting out the scale of VAT fraud, fragmentation of national schemes, links with ViDA and proposed extensions, followed by political group responses on the scope, duration and harmonisation of the reverse charge, SME impacts and broader tax objectives, before the Chair closes the VAT file and moves to corporate tax.
In this chapter
Subcommittee on Tax Matters Ordinary meeting
Opening of the FISC meeting and presentation of the EPRS ex‑post study on the VAT reverse charge and Quick Reaction Mechanism, including key findings on implementation, anti‑fraud effectiveness, business impacts and options for redesign or discontinuation in light of ViDA and future VAT policy choices, followed by MEP Q&A and the Commission’s outline of its planned extension of Articles 199a/199b and their reassessment after 2030.
In this chapter
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Florence Blatrix Contat 2 sittings European Parliament broadcasts the sittings of the Committee on Tax Matters (FISC). Polyfact shows each one live, keeps it as a replay with its transcript and links its key moments to the second they were said.
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