European Parliament

How to watch the Committee on Tax Matters (FISC)

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Latest updates

What is said in the sittings, update by update, the latest first. Each update opens the video at the second it was said.

  1. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    EU corporate tax policy report and next steps

    The rapporteur presents a draft report on EU corporate tax in the context of the OECD pillars and global competition, shadows set out their priorities on anti‑avoidance, minimum taxation and digital taxes, and the chair announces deadlines and upcoming votes before closing the public session.

    In this chapter

    1. EU corporate tax policy report: Kollar: OECD pillars and EU competitivenessPasquale Tridico
    2. Shadows’ positions: Regner, Pampy, Kulmuni, Rasmus, SaramoEvelyn Regner
    3. Next steps on corporate tax report and committee schedulePasquale Tridico

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  2. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    28th tax regime: objectives, safeguards and political divergences

    Rapporteur and shadows outline the proposed optional 28th tax regime focused on scale‑ups, debating simplification, scope, social and anti‑abuse safeguards, tax‑base design and risks of harmful competition, while acknowledging both areas of agreement and persistent political differences.

    In this chapter

    1. 28th tax regime: Ódor: philosophy and scope of reportPasquale Tridico
    2. 28th tax regime: Niedermayer: need for single rules, optional scopePasquale Tridico
    3. 28th tax regime: Regner (S&D): safeguards, harmonisation and shell risksEvelyn Regner
    4. 28th tax regime: divergent political views and closingJussi Saramo

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  3. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    VAT fraud hearing: SME burden, EU competences and closing

    Members raise concerns about the complexity of EU anti‑fraud instruments, their impact on compliant SMEs and the balance of competences, and the chair closes the VAT hearing by highlighting Italian e‑invoicing and other tools before transitioning to the next agenda item on the 28th tax regime.

    In this chapter

    1. Q&A: Droese: SME compliance burden and EU competencesSiegbert Frank Droese
    2. Chair’s wrap‑up and transition to next agenda itemPasquale Tridico

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  4. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    VAT fraud hearing: Q&A on reverse charge, ViDA and SME impact

    MEPs question the experts on linking ViDA rollout to phasing out reverse charge, SME compliance burdens, internal‑market fragmentation, behavioural measures and differentiated strategies for SME evasion versus organised crime, with replies stressing harmonisation, proportionate enforcement and cross‑border cooperation.

    In this chapter

    1. Q&A: Dorfmann: ViDA transition, SME burden, internal market impactHerbert Dorfmann
    2. Q&A: Assis/Gonçalves (PT): reverse charge effects and structural fixesFrancisco Assis
    3. Q&A: Pampy: measuring reverse charge effectiveness and timing digital toolsPasquale Tridico

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  5. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    VAT fraud hearing: expert presentations on reverse charge and digital tools

    Three experts detail the limits of the reverse charge as a systemic anti‑fraud tool, present sectoral experiences like Article 199a and Spanish fuel fraud, and explain how harmonised legal design and digital reporting (ViDA, SII) can address large‑scale VAT evasion.

    In this chapter

    1. Expert 1: De la Feria: limits of reverse charge and VAT fraud driversPasquale Tridico
    2. Expert 2: Weinzierl: sectoral use of reverse charge and ViDA/DRRPasquale Tridico
    3. Expert 3: Vall‑Jiménez: Spanish fuel VAT fraud and digital responsePasquale Tridico

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  6. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    Meeting opening and launch of VAT fraud hearing

    The chair opens the FISC meeting, adopts the agenda and confirms coordinators’ decisions before formally launching the public hearing on combating VAT fraud and setting out its scope, experts and speaking rules.

    In this chapter

    1. Opening of meeting and coordinators’ decisionsPasquale Tridico
    2. Hearing opened: scope and format on VAT fraudPasquale Tridico

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  7. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    Tax framework for financial sector: draft INI debate

    The Chair opens the final agenda point on a coherent tax framework for the EU financial sector, with the rapporteur highlighting VAT‑driven fragmentation and report goals, shadows setting out conflicting views on VAT reform, FTT and tax sovereignty, and the Chair closing the public session and announcing follow‑up in coordinators’ meeting.

    In this chapter

    1. Introduction: draft report on tax framework for financial sectorPasquale Tridico
    2. Rapporteur: fragmentation, VAT exemption and report goalMatthias Ecke
    3. Shadows’ positions: VAT, FTT and tax sovereigntyLuděk Niedermayer
    4. Closure: next steps on financial sector tax INIPasquale Tridico

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  8. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    Tobacco excise Q&A: rates, behaviour and enforcement

    MEPs question experts on indexation, adequacy of minimum rates, cross‑border shopping, dual use, fiscal and inflation effects, illicit trade and enforcement, with experts defending higher, indexed excises, addressing behavioural responses, and calling for stronger EU‑wide measurement and controls.

    In this chapter

    1. Tobacco Q&A: indexation, ambition, cross‑border shoppingLuděk Niedermayer
    2. Tobacco Q&A: dual use, fiscal shock, illicit tradeTomáš Kubín
    3. Tobacco Q&A: enforcement, objectives and behavioural effectsPasquale Tridico

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  9. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    Tobacco excise study: TTD design and impacts

    The new Chair introduces the tobacco excise agenda point and external experts, who explain the proposed Tobacco Tax Directive minima, modelling approach, and projected country‑level impacts on prices, consumption, revenues and health, advocating swift adoption with indexation.

    In this chapter

    1. Introduction to tobacco excise study and speakersPasquale Tridico
    2. Tobacco excise study: design of TTD and modelling approach
    3. Country impacts: prices, consumption, revenue and healthPasquale Tridico

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  10. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    INI report on 28th regime: rapporteur and shadows

    The committee moves from the study to the draft INI report on the 28th tax regime, with the rapporteur outlining objectives and structure, political groups expressing differing positions on ambition, scope and instruments, and the Chair setting deadlines and next procedural steps.

    In this chapter

    1. Transition: from study to INI draft report on 28th regimeKira Marie Peter-Hansen
    2. Rapporteur: objectives and structure of 28th regime report
    3. Shadows’ positions: ambition vs. limits of 28th tax regimeKira Marie Peter-Hansen
    4. Conclusion of 28th regime file: next steps and deadlinesKira Marie Peter-Hansen

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  11. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    Feasibility study: legal options and tax design

    External experts present their feasibility study on the 28th tax regime, detailing its non‑harmonising legal base, coordination tools, and substantive tax recommendations, followed by MEPs’ questions on scope, safeguards, tax competition, and links with BFIT and DEBRA.

    In this chapter

    1. Study presentation: legal base and tax design options
    2. Study recommendations: coordination tools and key tax areas
    3. Q&A with experts: scope, tax competition and safeguardsKira Marie Peter-Hansen
    4. Q&A with experts: coordination gaps and ambition levelKira Marie Peter-Hansen

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  12. GMT+2

    Subcommittee on Tax Matters Ordinary meeting

    Opening and mandate: 28th tax regime item

    The Chair opens the FISC meeting, adopts the agenda and minutes, reports on coordinators’ decisions, and introduces the policy context and study mandate for an optional 28th tax regime to support EU competitiveness under unanimity constraints.

    In this chapter

    1. Opening of FISC meeting and agenda adoptionKira Marie Peter-Hansen
    2. Introduction: 28th tax regime and study mandateKira Marie Peter-Hansen

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  13. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Parliamentary closing: inequality, global tax and next steps

    Subcommittee Chair Tridico distils key takeaways on digital taxation, the global minimum tax, UN tax talks, ultra‑high‑net‑worth taxation, inequality and growth, and signals future symposium themes such as housing and the Savings and Investment Union, before Director‑General Thomas and the host situate the symposium in the EU policy pipeline and conclude with thanks, networking and closing logistics.

    In this chapter

    1. Pasquale Tridico: thanks and key substantive takeaways
    2. Tridico: inequality, growth and future symposium agenda
    3. Gerasimos Thomas: role of the tax symposium and policy pipeline
    4. Host: networking cocktail, logistics and group photo

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  14. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Commissioner Hoekstra: EU tax agenda and future priorities

    The Commissioner reviews the past year’s tax actions (CBAM simplification, VAT in the digital age, Pillar Two, new own resources and green tax incentives) and outlines future priorities including modernising tobacco taxation, a direct‑tax simplification omnibus, CBAM extension with anti‑circumvention rules and support mechanisms, and new levies to promote a circular economy before closing on competitiveness, fairness and cooperation.

    In this chapter

    1. Commissioner Hoekstra: opening, context and tax vision
    2. Commissioner: CBAM simplification and VAT in the digital age
    3. Commissioner: Pillar Two, own resources and green tax incentives

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  15. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Panel Q&A: Fairness, withholding tax, VAT fraud

    Audience questions focus on fairness for ordinary savers, justification of tax subsidies for private pensions, intra‑EU withholding tax barriers beyond FASTER, ETS revenues and decarbonisation, and VAT carousel fraud, with panelists calling for targeted incentives, reduced bureaucracy and market frictions, and tax simplification aligned with transformative investment.

    In this chapter

    1. Audience Q1: fairness for the ‘little guy’
    2. Audience Q2–Q4: withholding tax, ETS fairness, VAT gap fraud
    3. Panel reactions: bureaucracy costs, FASTER timing, limits of tax
    4. Panel wrap‑up and transition to conclusions

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  16. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Panel: Taxation and the Savings & Investment Union

    Audience polling, chair’s framing and expert interventions examine Europe’s savings–investment gap, roles of EIB and insurers, design of pension products and tax incentives, and the need for strategic industrial and credit policy rather than relying solely on retail investors.

    In this chapter

    1. Audience poll and panel introduction
    2. Panel chair: framing SIU challenges and panelists
    3. Daniella Gabor: savings and investment ‘fallacies’

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  17. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    EU housing affordability, taxation and fiscal rules

    Keynotes and panel map the EU housing affordability crisis, financialisation and tax interactions, then assess how housing, wealth and inheritance taxation, EU fiscal rules and building regulations affect social and affordable housing supply and youth access, concluding with preferred tax reforms and procedural closing of the housing panel.

    In this chapter

    1. Housing affordability keynote and EU‑level framingIrene Tinagli
    2. Taxation, fiscal rules and housing policyMichalis Hadjipantela
    3. Conclusion of housing and taxation panelMichalis Hadjipantela

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  18. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Opening and Nobel laureates’ tax policy framing

    Session opens with Metsola’s message and an indicative vote on taxing high‑net‑worth individuals, followed by Nobel laureates Stiglitz and Aghion setting the analytical frame on inequality, climate and innovation, and a debate on global tax coordination, AI‑driven rents, and wealth taxation leading into national‑level Q&A and reflections on EU tax powers.

    In this chapter

    1. Opening, Metsola message and Nobel panel setup
    2. Nobel inputs: inequality, wealth tax and innovation gap
    3. Global tax coordination, AI and wealth taxation debateFlorence Blatrix Contat

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  19. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Panel 2: US–EU Pillar Two side‑by‑side deal

    The moderator frames the second panel around the BEPS Pillar Two implementation and the new US–G7 side‑by‑side safe harbour, with government, civil society and business representatives outlining the political rationale, legal structure and safeguards of the arrangement, civil society criticisms about double standards and opaque negotiations, business concerns about legal certainty and EU competitiveness versus US and Asian groups, and technical adjustments on the treatment of tax incentives and non‑refundable tax credits under Pillar Two.

    In this chapter

    1. Panel 2 opening: Pillar Two and US side‑by‑side
    2. Tim Power: rationale and structure of side‑by‑side deal
    3. FACT Coalition: double standards, pressure and future review

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  20. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Side‑by‑side agreement: design, impacts and Q&A

    Panellists explain the structure of the side‑by‑side agreement, assess its implications for tax incentives, competitiveness and EU versus US and Asian firms, discuss the need for simplification and future stocktakes, explore transatlantic tax cooperation and EU response options, and answer audience questions on competitiveness, tax sovereignty, Pillar 1 and blending rules.

    In this chapter

    1. Tim Power: structure and rationale of side‑by‑side agreement
    2. Civil society and business views: double standards and competitiveness
    3. Tax incentives and need for deeper simplification of Pillar 2

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  21. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Opening vote and session context

    The chair opens the session with a live vote on whether the Commission should assess Pillar 2’s competitiveness effects, then the moderator sets the geopolitical and technical context for Pillar 2 and the US–EU side‑by‑side agreement and introduces the panellists and guiding questions.

    In this chapter

    1. Audience vote: Commission to assess Pillar 2 competitiveness
    2. Moderator: context, US withdrawal and side‑by‑side deal

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  22. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Panel 1 closure, break logistics and Pillar Two review vote

    The chair formally closes the first panel, gives detailed instructions for the coffee break and practical arrangements for participants, then reconvenes the session to introduce Panel 2 and organise a hemicycle vote mandating the Commission to assess the future competitiveness effects of Pillar Two, which passes with a large majority.

    In this chapter

    1. Closing Panel 1 and coffee break instructions
    2. Reopening session and vote on assessing Pillar Two

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  23. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Panel 1: EU digital taxation, Pillar One deadlock and policy options

    Panel 1 is launched with a vote on the priority of digital taxation, then experts and officials debate the nature of the digital economy, the stalled Pillar One convention, multilateral versus unilateral digital services taxes, EU strategic autonomy, scope and value‑creation concepts, compatibility with Pillar Two, and respond to parliamentarians’ questions on EU‑only action, UN talks, own resources and trade retaliation risks.

    In this chapter

    1. Transition to Panel 1 and vote on policy priority
    2. Panel 1 first round: defining the digital tax problem and Pillar One’s statusEvelyn Regner
    3. Panel 1 second round: multilateral vs unilateral solutions and EU autonomyEvelyn Regner
    4. Panel 1 final round: scope, value creation, Q&A and political trade‑offsEvelyn Regner

    Watch the moment

  24. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Commission, Council Presidency and OECD: strategic tax priorities

    The Commission recaps Day 1 and details EU work on tax gaps, VAT/excise gaps and Pillar implementation, the Cypriot Council Presidency sets out its vision for growth‑oriented and fair tax reform, and the OECD Secretary‑General presents current international tax cooperation, including BEPS, the global minimum tax and related capacity‑building.

    In this chapter

    1. Commission DG Thomas: recap of Day 1 and EU tax priorities
    2. Cyprus Finance Minister video: presidency vision for growth and fairness
    3. OECD SG Cormann: international tax cooperation and Pillar Two side‑by‑side

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  25. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    European institutional framing: inequality, AI and tax agenda

    European Parliament leaders outline taxation as part of the social contract, link inequality and technological change to new tax challenges, and present the FISC subcommittee’s mandate and priorities on BEPS, Pillar 1 and Pillar 2, digital services taxation and innovation incentives.

    In this chapter

    1. Vice-President Barley: taxation, inequality and global cooperationKatarina Barley
    2. FISC Chair Tridico: inequality, AI and EU tax agenda

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  26. GMT+1

    Subcommittee on Tax Matters Ordinary meeting EU Tax Symposium 2026

    Opening, procedures and interactive test vote

    Session opens with practical arrangements for participants in the hemicycle and tribunes, followed by a first anonymous test vote on participants’ identification with the “Brussels bubble” using the parliamentary voting system.

    In this chapter

    1. Opening of EU Tax Symposium and practical arrangements
    2. Test vote: "Brussels bubble" self‑identification

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  27. GMT+1

    Subcommittee on Tax Matters Ordinary meeting

    MEPs’ Q&A and hearing closure on 28th regime

    Final Q&A block between MEPs and experts on scope, harmonisation, tax design and SME impacts of an EU 28th regime, followed by the Chair’s formal closure outlining next procedural steps and coordinators’ meeting arrangements.

    In this chapter

    1. MEPs’ Q&A on scope, harmonisation and tax designKira Marie Peter-Hansen
    2. Chair: closing, follow‑up and coordinators’ meetingSiegbert Frank Droese

    Watch the moment

Schedule

  1. Replay

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  2. Replay

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  3. Replay

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  4. Replay

    Part 1Part 2

  5. Replay

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  6. Replay

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  7. Replay

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  8. Replay

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  9. Replay

    Part 1Part 2Part 3Part 4

  10. Replay

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  11. Replay

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  12. Replay

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  13. Upcoming
    Public hearing on affordability for first-time buyers and renters
  14. Upcoming
    Subcommittee on Tax Matters - Ordinary meeting
  15. Upcoming
    Subcommittee on Tax Matters - Ordinary meeting

Who spoke at the committee

  • Pasquale Tridico 10 sittings
  • Siegbert Frank Droese 7 sittings
  • Matthias Ecke 6 sittings
  • Jussi Saramo 5 sittings
  • Pierre Pimpie 5 sittings
  • Evelyn Regner 4 sittings
  • Kinga Kollár 4 sittings
  • Bruno Gonçalves 3 sittings
  • Fernando Navarrete Rojas 3 sittings
  • Kira Marie Peter-Hansen 3 sittings
  • Luděk Niedermayer 3 sittings
  • Regina Doherty 3 sittings
  • Andreas Schwab 2 sittings
  • Florence Blatrix Contat 2 sittings
  • Herbert Dorfmann 2 sittings
  • Julien Sanchez 2 sittings
  • Michalis Hadjipantela 2 sittings
  • Petr Klement 2 sittings
  • Alice-Mary Higgins 1 sitting
  • Andrzej Robaczewski 1 sitting
  • Apostolos Thomadakis 1 sitting
  • Danuše Nerudová 1 sitting
  • Evika SILIŅA 1 sitting
  • Fabio De Masi 1 sitting
  • Filip Debelva 1 sitting
  • Francisco Assis 1 sitting
  • Gilles Boyer 1 sitting
  • Hugo Costa 1 sitting
  • Irene Tinagli 1 sitting
  • Jana Murová 1 sitting

Where these transcripts come from

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30 sittings on Polyfact since 18 March 2025

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