Agenda of ECOFIN Council meeting on 13 November
EU Finance Ministers will try to reach an agreement on the Energy Taxation Directive (ETD) when they meet in Brussels on 13 November 2025. However, major unresolved issues — including natural gas, indexation, aviation and hydrogen — continue to hinder progress, making an agreement at this month’s ECOFIN uncertain. These topics again dominated discussions at the 3 November High-Level Working Party on Tax Questions and were further examined by EU ambassadors on 5 November to assess prospects for ministerial agreement. Natural gas reportedly remains the most contentious issue, with roughly six Member States opposing the current proposal. Political sensitivities also persist around indexing tax rates to inflation and maintaining tax exemptions for aviation and maritime fuels. At the same meeting, the Council will seek political agreement on abolishing the 150€ customs duty-free threshold for goods entering the EU, a change proposed in May 2023 as part of the Customs Reform package. As Member States continue to raise concerns about transatlantic tensions, EU Finance Ministers are also reportedly scheduled to discuss ongoing negotiations on Pillar Two changes during an in-camera breakfast. Finally, Ministers are expected to exchange views on the Commission’s 2025 Overview Report on Simplification, Implementation and Enforcement.
Outcomes of the summit of EU tax administrations in Copenhagen
The heads of all EU Member States’ tax administrations gathered in Copenhagen from 3 to 5 November 2025 at the annual Summit of EU Tax Administrations (TADEUS). The plenary opened with welcoming remarks from Thomas Hjortenberg, the Director-General of the Danish Tax Agency, Ane Halsboe-Jørgensen, the Danish Minister of Taxation, Wopke Hoekstra, the Commissioner for Climate, Net Zero and Clean Growth, and Gerassimos Thomas, the Director-General of Taxation and Customs Union, European Commission. Key topics of discussion included strengthening of the Eurofisc Network, monitoring outcomes of administrative cooperation to better tackle tax fraud and optimise tax collection across the EU, exploring cooperation opportunities towards ensuring effectively implementing energy and tobacco tax rules and progressing the rollout of the global minimum corporate tax to level the playing field for businesses. Delegates reaffirmed their commitment to collective action to address emerging challenges and build resilient future-ready tax administrations. The meeting concluded with a renewed focus on modernising EU tax governance through digital resilience and cooperation between Member States. For the first time, representatives from candidate countries were also able to attend part of the summit.
MEPs hear experts on tax effects on menstrual poverty
During the European Parliament’s gender equality week, the FISC Subcommittee of the European Parliament held a hearing on 4 November 2025 to examine how VAT policy and data bias influence menstrual poverty. Experts from the European Commission and academia, including Ms Raluca Trasca, Head of VAT policy at DG TAXUD of the European Commission and tax professors Drs Rita De La Feria and Åsa Gunnarsson, presented research findings. MEPs sought insights from countries that have adopted broader policy approaches beyond VAT reductions, noting that lowering VAT alone may not sufficiently address menstrual poverty across demographic groups. They highlighted evidence that some retailers increase prices following VAT cuts, undermining the intended benefits. MEPs also emphasised the potential effectiveness of free distribution schemes and requested guidance on optimal programme design. Several MEPs raised concerns about the impact of menstrual poverty on school attendance, stressing the need for targeted interventions. Additionally, calls were made to better integrate gender equality considerations into the Commission’s tax policy assessments. Presentations from the invited experts are available online and a recording of the hearing can be accessed here.
OECD releases new statistics on tax disputes
On 31 October 2025, on the occasion of the Tax Certainty Day held, the OECD released new statistics on Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangement (APAs), providing a comprehensive view of how jurisdictions resolve cross-border tax disputes and prevent double taxation. The 2024 MAP Statistics cover 141 jurisdictions and practically all MAP cases worldwide for 2024. Resolution times remain broadly stable in 2024 at 27.4 months on average, with transfer pricing cases slightly improved at 30.9 months (down from 32 in 2023) and other cases at 24.5 months (up from 23.4 in 2023). The data also shows that 76% of MAP cases reached full resolution, up from 74% in 2023, while only 4% were closed without agreement. According to the 2024 APA Statistics , 80 jurisdictions reported allowing bilateral APAs, up from 73 in 2023, with 49 actively managing cases. In 2024, the number of bilateral APAs filed rose by 3%, and roughly a quarter of the inventory was closed, consistent with 2023. Notably, jurisdictions continue to prioritise dispute prevention, with several of them reporting that APAs account for more than half of their bilateral transfer pricing caseload. Eleven jurisdictions even achieve ratios of over 50%, while the overall average ratio is 37.8%.
Save-the-date: ETAF Professional law conference in cooperation with MEP Maria Grapini on 9 December 2025
The European Tax Adviser Federation (ETAF), in cooperation with MEP Maria Grapini, is pleased to invite you to join leading voices from the European Parliament, the European Commission, Member States, academia and the tax profession for an open and forward-looking exchange on what lies ahead for the Single Market for services and how the tax profession should prepare. On-site and online participation will be possible. Registration will open soon.
