On 9 September 2026, the Dutch Minister of Finance sent parliament the second quarterly report of 2026 on EU legislative proposals. It offers a quick view of what is moving in EU tax.
The state of play
In negotiation:
- the revision of the Energy Taxation Directive;
- the BEFIT directive on a common corporate tax base;
- the recast directive on the structure and rates of excise duty on tobacco.
Agreed or adopted:
- a Council agreement and political agreement on the new Union Customs Code regulation;
- adoption of the regulation on tariff treatment and the end of the customs relief.
Stalled:
- taxation of the digital economy, including digital services taxes that would be replaced if agreement is reached on the Pillar One directive;
- the proposal on comitology in VAT;
- the Head Office Tax directive for small and medium-sized businesses.
Withdrawn: the amendment of the Interest and Royalties Directive.
The proposal to amend the VAT Directive on the Import One Stop Shop, of 17 May 2023, is listed as still under negotiation.
What is missing from the list
The Commission presented a package on simpler tax rules on 24 June 2026, and it does not appear in the report. It contains a change to the directive on administrative cooperation, including a regime for conduit companies, and an omnibus directive that would simplify six existing directives: Interest and Royalties, Merger, Parent-Subsidiary, the Anti-Tax Avoidance Directive, Dispute Resolution and FASTER on withholding tax. The earlier Unshell proposal was withdrawn, but the subject has not gone away.
What to check
- BEFIT is still being negotiated and Head Office Tax is stalled, so do not plan around either yet.
- Follow the omnibus if you rely on the Parent-Subsidiary or Interest and Royalties Directives.
- For customs, the new rules on parcels are already in force.
mr. J. el Khalfioui LL.M.