Written by Clare Ferguson with Sara Raja.
Members gather on 15 December for the final plenary session of 2025. The agenda reflects ongoing geopolitical tensions, and addresses issues of defence, human rights, trade, energy and the environment. Parliament will also debate the preparation of the European Council meeting of 18‑19 December 2025.
The Sakharov Prize is the EU’s highest tribute to human rights work, recognising those that have made an outstanding contribution to protecting freedom of thought. On Tuesday, President Roberta Metsola is to award the prize to Andrzej Poczobut of Belarus and Mzia Amaglobeli of Georgia, journalists fighting for democracy in their home countries. Both journalists were jailed for defending freedom of expression and democracy.
Amid rising geopolitical pressures, the EU aims to redirect budget resources to defending the EU through the ReArm Europe plan/Readiness 2030 initiative. On Monday, Members are due to consider formal adoption of a provisional agreement amending five regulations on defence funding programmes. The amendments would expand the scope of the Digital Europe Programme (DEP), European Defence Fund (EDF), Connecting Europe Facility (CEF), Strategic Technologies for Europe Platform (STEP) and Horizon Europe. The amendments increase funding for dual-use defence technologies and infrastructure across these programmes, and aim at supporting defence research and development and strengthening European value chains. The agreement extends the EDF to Ukraine, allowing Ukrainian entities to participate in EU collaborative defence research and development.
Military mobility – the ability to quickly and efficiently move troops, weapons and equipment across the EU – is essential for European security and defence and for EU support to Ukraine. On Tuesday, Parliament is scheduled to consider a joint report from the Committee on Security and Defence (SEDE) and Committee on Transport and Tourism (TRAN) calling for a significantly increased budget for military mobility. The report recognises the urgent need to improve military mobility in the EU, including for fast deployment of troops and military equipment to the EU’s eastern flank.
The rule of law conditionality regulation allows the EU to suspend or reduce funds to Member States that violate the rule of law in a way that directly threatens the Union’s financial interests. Members are concerned that the mechanism has only been triggered once to date, against Hungary in December 2022. On Wednesday, Parliament is due to debate a report assessing the regulation’s implementation. The joint report from the Committees on Budget (BUDG) and Budgetary Control (CONT) calls for improvements to increase transparency through a public portal tracking breaches, a simpler complaint procedure, and a stronger role for parliamentary scrutiny.
Innovation is a top EU priority, and Members are expected to consider a provisional agreement on a compulsory patent licensing scheme on Tuesday. The scheme aims at facilitating rapid use of patents during crises while preserving innovation incentives through patent protection. Parliament’s negotiators have succeeded in excluding crises relating to semiconductors, gas supply security and defence-related products from the scope, as well as maintaining confidentiality of protected knowledge and lowering maximum fines and penalties.
On Monday, Parliament is scheduled to consider a provisional agreement on amendments to the common agricultural policy (CAP). The agreement aims to simplify CAP requirements for farmers, including good agricultural and environmental conditions of land (GAECs), by exempting farms partially certified as organic from certain GAECs and providing farmers with additional support for compliance with some GAECs. It would increase the maximum payment amount for small farmers and include new support for small farm business development. Under the agreement, Member States are advised to avoid conducting more than one on-the-spot check per year on the same farm.
Parliament is due to debate a motion for a resolution from the Committee on Women’s Rights and Gender Equality (FEMM) on Tuesday, regarding how the EU intends to follow up on the European Citizens’ Initiative ‘My voice, my choice: for safe and accessible abortion’. The initiative proposes creating an EU-funded, voluntary opt-in system to support EU countries that offer safe and legal abortion services to people from EU countries where access is limited. The FEMM motion for a resolution urges Member States to align their laws with international human rights standards, and highlights the EU’s responsibility to promote sexual and reproductive health and rights more broadly.
Quick links to all our publications for this plenary session:Die im DIW Berlin angesiedelte forschungsbasierte Infrastruktureinrichtung Sozio-oekonomisches Panel (SOEP) ist eine der größten und am längsten laufenden multidisziplinären Panelstudien weltweit, für die derzeit jährlich etwa 30.000 Menschen in knapp 15.000 Haushalten befragt werden. Das SOEP hat den Anspruch den gesellschaftlichen Wandel zu erfassen und steht immer neuen vielfältigen Themen- und Aufgabenfeldern gegenüber. Zum nächstmöglichen Zeitpunkt suchen wir eine studentische Hilfskraft (w/m/div) für 12 Wochenstunden.
Sie wirken am Projekt "RDCnet" mit, das den Zugang zu sensiblen Forschungsdaten, wie den Daten des SOEP, für Forschende erleichtern soll. Dafür sollen Datenzugangspunkte direkt an Universitäten und bei anderen Kooperationspartnern bereitgestellt werden. Zur Umsetzung soll eine groß angelegte Bedarfsumfrage durchgeführt werden, die den Fokus Ihrer Tätigkeit darstellt.
À Bruxelles, l’anniversaire des dix ans de l’Accord de Paris avait des allures de constat d’échec. Réunis dans une atmosphère morose, les architectes du texte de 2015 ont reconnu que l’élan politique qui avait porté la diplomatie climatique mondiale s’est éteint, entre une Europe isolée et une Chine désormais aux commandes.
The post Dix ans après l’Accord de Paris, Pékin impose le rythme appeared first on Euractiv FR.
The 2023 Tax Expenditures Report, published by the Ministry of Finance and National Planning, estimates that Zambia forfeited revenue equivalent to 1.5 percent of GDP, representing 7.5 percent of total taxes and levies collected in the year. It is important to note that this figure excludes Value Added Tax (VAT)-related tax expenditures, which, according to the Global Tax Expenditures Database (GTED), are a substantial source of revenue forgone. Tax expenditures in Zambia are delivered through a variety of mechanisms, including reduced rates, exemptions, and suspensions, applied across both domestic and trade-based taxes.
Transparency: Zambia published its first tax expenditure report, covering fiscal years 2022 and 2023, in December 2024, a milestone toward improving fiscal transparency. To build on this progress, while reinforcing the legal requirement for timely disclosure under the Public Finance Management Act of 2018, Zambia should institutionalise mandatory annual reporting on the cost and effectiveness of tax expenditures, thereby strengthening continuity and public accountability and ensuring this is not a once-off effort.
Complex landscape: Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment to using the tax system as a lever for achieving inclusive and sustainable development. However, while these measures serve noble goals, they also add complexity by introducing different rates, exemptions, and rules that make the system harder for taxpayers to navigate.
Evaluation challenges: The absence of a comprehensive evaluation framework requiring regular assessments limits systematic review of TEs. With only one tax expenditure report produced to date, limited historical data also restricts possible evaluations of the economic and fiscal impact of tax incentives. This undermines the ability to determine whether current tax expenditures are achieving their intended policy objectives.
Fiscal sustainability: The fiscal cost of tax expenditures, coupled with Zambia’s mounting debt obligations, pose risks to fiscal sustainability. Without careful monitoring and rationalisation, tax expenditures could erode the domestic revenue base, compromising the country’s ability to meet its development goals.
Policy recommendations:
• Mandate and institutionalise the annual publication of a comprehensive Tax Expenditure Report as part of the National Budget process to support evidence-based policy and fiscal accountability.
• Publish comprehensive reports by December 31 each year, in time to inform the national budget.
• Include detailed disclosures on the scope, legal basis, objectives, and outcomes of each tax expenditure to enable performance evaluation and policy refinement.
• Establish an inter-agency working group (including Zambia Revenue Authority (ZRA), MoFNP, and Zambia Development Agency (ZDA)) to coordinate the identification, recording, and review of TEs.
• Subject major tax expenditure provisions to periodic cost-benefit analysis to assess their effectiveness and fiscal trade-offs.
The 2023 Tax Expenditures Report, published by the Ministry of Finance and National Planning, estimates that Zambia forfeited revenue equivalent to 1.5 percent of GDP, representing 7.5 percent of total taxes and levies collected in the year. It is important to note that this figure excludes Value Added Tax (VAT)-related tax expenditures, which, according to the Global Tax Expenditures Database (GTED), are a substantial source of revenue forgone. Tax expenditures in Zambia are delivered through a variety of mechanisms, including reduced rates, exemptions, and suspensions, applied across both domestic and trade-based taxes.
Transparency: Zambia published its first tax expenditure report, covering fiscal years 2022 and 2023, in December 2024, a milestone toward improving fiscal transparency. To build on this progress, while reinforcing the legal requirement for timely disclosure under the Public Finance Management Act of 2018, Zambia should institutionalise mandatory annual reporting on the cost and effectiveness of tax expenditures, thereby strengthening continuity and public accountability and ensuring this is not a once-off effort.
Complex landscape: Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment to using the tax system as a lever for achieving inclusive and sustainable development. However, while these measures serve noble goals, they also add complexity by introducing different rates, exemptions, and rules that make the system harder for taxpayers to navigate.
Evaluation challenges: The absence of a comprehensive evaluation framework requiring regular assessments limits systematic review of TEs. With only one tax expenditure report produced to date, limited historical data also restricts possible evaluations of the economic and fiscal impact of tax incentives. This undermines the ability to determine whether current tax expenditures are achieving their intended policy objectives.
Fiscal sustainability: The fiscal cost of tax expenditures, coupled with Zambia’s mounting debt obligations, pose risks to fiscal sustainability. Without careful monitoring and rationalisation, tax expenditures could erode the domestic revenue base, compromising the country’s ability to meet its development goals.
Policy recommendations:
• Mandate and institutionalise the annual publication of a comprehensive Tax Expenditure Report as part of the National Budget process to support evidence-based policy and fiscal accountability.
• Publish comprehensive reports by December 31 each year, in time to inform the national budget.
• Include detailed disclosures on the scope, legal basis, objectives, and outcomes of each tax expenditure to enable performance evaluation and policy refinement.
• Establish an inter-agency working group (including Zambia Revenue Authority (ZRA), MoFNP, and Zambia Development Agency (ZDA)) to coordinate the identification, recording, and review of TEs.
• Subject major tax expenditure provisions to periodic cost-benefit analysis to assess their effectiveness and fiscal trade-offs.