Simplifying and harmonising EU tax implementation of directives to reduce complexity, duplication, and legal uncertainty.
Conducting impact and competitiveness assessments—especially for SMEs—for all new tax proposals.
Establishing an EU court system of Advance tax rulings for interpreting complex tax directives. The ECJ would be the appellate body if a taxpayer or a tax administration challenge the ruling.
Recognises key successes from 2021–2025 but also notes remaining gaps. In this opinion, it outlines priority actions and flagship initiatives for the 2025–2030 period;
Urges the Commission to quickly develop its next action plan with meaningful consultation of persons with disabilities and their organisations;
Calls for stronger, more binding measures than those from 2021–2025, with direct impact and dedicated funding in the next Multiannual Financial Framework to ensure effective implementation and support.
considers that investment in people and the economy, fair taxation, quality and affordable public services, and targeted support for the most vulnerable—alongside both short- and long-term industrial policy and efforts to boost competitiveness—are essential to mitigating the cost-of-living crisis and protecting against future shocks;
recommends a stronger use of social dialogue, collective bargaining, and civil dialogue to address labour market challenges and improve wages and social protection for workers, in alignment with productivity developments;
acknowledges the importance of wage and minimum wage increases, and highlights the positive impact of the Adequate Minimum Wage Directive in driving wage growth
emphasises the necessity for the EU to reduce import dependencies, especially for critical goods like pharmaceuticals and semiconductors, and to diversify supply chains by fostering multiple international partnerships;
highlights the urgent need for targeted investments in strategic industries and infrastructure to strengthen economic resilience and bridge productivity gaps among European producers. Such investments should be part of a well-coordinated, comprehensive and adequately financed industrial policy;
recommends expanding trade agreements, particularly with reliable partners in the Global South, and advocates for regulatory efficiency improvements to streamline complex EU frameworks while maintaining high standards;
calls for enhanced financial and technical support mechanisms for Micro, Small, and Medium Enterprises (MSMEs) to diversify their suppliers, adopt sustainable business models, and effectively navigate regulatory complexities.
To improve urban mobility and reduce its environmental impact, we must develop Sustainable Urban Mobility Plans (SUMPs). The EESC calls on Member States to develop national programmes to assist local and regional authorities with development and implementation of SUMPs through guidance, capacity building and funding, and on the Commission to support the continuation and expansion of CIVINETs
considers energy affordability, carbon neutrality and energy security to be the core objectives of a balanced energy system.
emphasises the need to maintain baseload generation and a diverse clean energy mix to balance supply and demand, including intermittent and constant production, controllable and non-controllable sources and regional energy differences.
Remarks that a meaningful EU-ASEAN partnership, grounded in principled cooperation and respect for each other’s policy approaches, serves as a stabilising force in an increasingly volatile global environment;
Explains that EU-ASEAN relations follow an established rhythm of annual meetings and working groups, including a joint committee that feeds into higher-level ministerial dialogues and industrial cooperation via specialised forums;
Believes that Civil society plays a pivotal role in fostering interregional cooperation, particularly in advancing participatory political processes and supporting region-to-region consolidation efforts.
agrees with the need to align cohesion policy with pressing EU priorities such as competitiveness, defence, energy transition and water resilience. It welcomes the introduction of financial incentives and more flexible funding conditions to support these goals.
stresses that the overarching goal of cohesion policy—to reduce regional disparities—must remain central. It warns against disproportionately benefiting Member States with lower absorption rates and calls for equal access to incentives like 100% EU financing and extended eligibility.
sees the review as a preview of the next MFF and calls for greater use of financial instruments, long-term revenue reform, and a stronger territorial dimension to ensure strategic investments also contribute to regional convergence and EU unity.
