EU Commission publishes the 2025 work programme

The Commission has published its 2025 Work Programme which sets out key strategies, action plans and legislative initiatives.

In the area of direct and indirect taxation, existing proposals including BEFIT, Transfer Pricing Directive, debt-equity bias reduction allowance (DEBRA), Head Office Taxation (HOT), DAC 9, “Unshell,” digital services tax proposal, significant digital presence proposal, and the financial transaction tax continue to be listed as pending files.

The finalisation of the evaluation of the Anti-Tax Avoidance Directive (ATAD) is expected in Q2025.

The following proposals will be withdrawn:

• Proposal for a council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different member states
• Proposal for a council directive amending Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between member states.
• Proposal for a Council Directive on administrative cooperation in the field of taxation (codification)