More than 10 years after the launch of Jean-Claude Juncker’s Investment Plan for Europe, it may be the private sector that finally delivers what political ambition has only promised and deferred.
This briefing examines the European Commission's Taxation Omnibus, a flagship simplification package that streamlines EU tax reporting obligations, withholding procedures, and cross-border compliance rules as part of the Commission's broader competitiveness agenda.
This briefing examines the European Commission's Industrial Accelerator Act, which responds to a widely shared diagnosis: EU industrial investment is too slow, permitting is fragmented, and strategic dependencies have become a security concern. While the Act includes genuine procedural improvements, the paper argues that its headline promise of acceleration masks a deeper logic of industrial direction – one that steers investment toward politically designated sectors rather than removing barriers to all of them.
The Alternative Multiannual Financial Framework examines whether the EU budget remains aligned with its original purpose of supporting the single market and addressing genuinely cross-border challenges.
This paper argues that the case for large-scale EU-funded transport projects is often overstated, with persistent cost overruns, delays, and questionable economic returns undermining their value to taxpayers.
This paper examines an often-overlooked dimension of tax policy: legal certainty. While European tax debates typically focus on rates, bases, and revenue levels, this study argues that the predictability and consistency of tax enforcement play an equally decisive role in shaping economic incentives.
A year after the release of the Draghi Report, little progress has been made in implementing the reforms that were mapped as urgent. The current political rhetoric of the Commission calling for Europe to wake up and calling for urgency in implementing reforms, is inconsistent with the pace of action.