European Union

The European Parliament will elect the new ombudsman in Strasbourg on 17 December.

At the final Health Council of the Hungarian Presidency, EU ministers will agree on two key plans, but discussions on smoke-free environment rules may take a sour turn.

It’s clear that business travellers are ready to make the shift. But to truly embrace this change, the EU and governments must act quickly

“We're experiencing high political instability – no question about that. But I don't think we're in financial instability territory at this point."

In this episode, host Giada Santana and politics reporter Thèo Bourgery-Gonse chat about the controversies around the French budget package.

According to a TechniAtome internal email seen by Euractiv, on 5 July the teams working on the Nuward project were asked to demobilise - just four days after EDF announced its intention to "evolve the design" of its SMR.

The Council has approved conclusions on fostering the social inclusion of persons with disabilities through employment, reasonable accommodation and rehabilitation.

The Council has approved conclusions on labour and skills shortages in the EU with a focus on mobilising untapped labour potential.

The Council decided to prolong sanctions against 116 individuals and 33 entities responsible for serious human rights violations and abuses in various countries worldwide, until 8 December 2025.

The Council adopted two new laws part of the cyber security legislative ‘package’, namely the so-called ‘cyber solidarity act’, and a targeted amendment to the cybersecurity act (CSA).

The Council of the EU has endorsed 46 Global Gateway flagship projects for 2025.

For the EU to meet its commitment to reducing carbon emissions and achieving climate neutrality by 2050, innovation and transformation in the mobility sector is crucial.

Bulgaria and Romania not having a government at a time when the outcome of the Ukraine war could discussed is reckless, to say the least.

All eyes are now on Wednesday's vote of no-confidence.

Countries pushing for an early revision of EU CO2 car rules include Italy, Austria, Bulgaria, Czech Republic, Romania, Slovakia and France.

The EU's Digital Service Act requires 19 large online platforms to get independent audits to ensure transparency and protection of users' rights. Euractiv has compiled the results.

Written by Pieter Baert.

Around 100 million people in the EU– or 1 in 4 adults – have some form of disability. Addressing both fiscal support and public service accessibility for people with disabilities is crucial for a more inclusive and equitable tax system across the EU. On 3 December 2024, the European Parliament’s Subcommittee on Tax Matters (FISC) will host a public hearing on this topic as part of the European Parliament’s Disability Rights Week.

Examples of social benefits and tax programmes

Effective tax policies and tax collection are essential for supporting the financial wellbeing of people with disabilities. Robust tax revenue enables the funding of vital services, such as healthcare, accessibility infrastructure, and social benefits that foster inclusivity and financial security. In 2021, EU Member States allocated €300 billion in social benefits to people with disabilities. Figure 1 shows the amount of social benefits dedicated to disability support per inhabitant across various EU countries, measured in purchasing power standard (PPS).

Figure 1 – Social protection expenditure on disability by benefits, PPS per inhabitant, 2022

As people with disabilities can face (un)employment or poverty gaps (28 % are at risk of poverty or social exclusion), certain tax measures can help offset the additional costs associated with accessibility and healthcare needs, for instance. In terms of tax incentives, the EU VAT Directive allows Member States to apply VAT rates as low as 0 % to the supply of (medical and assistive) equipment for people with disabilities, as well as the adaptation, repair, rental and leasing of such goods. Domestic care services for people with disabilities, such as home help, can also benefit from reduced VAT rates as low as 5 %.

Nevertheless, taxation remains largely a Member State competence; tax programmes for people with disabilities, such as dedicated tax credits, exemptions or deductions, vary widely from one Member State to another, and can depend on the severity of the disability and the individual’s age, employment status or family situation, among other factors. As a result, comparing disability-related tax incentives across EU countries is complex, as each system is tailored both to the wider national tax (and benefits) system and to the disabled individuals’ specific conditions and needs.

When considering tax programmes for families taking care of a disabled child, approaches vary across the EU, dependent on national conditions. To name but a few examples: in Malta and Ireland, families receive a dedicated yearly tax credit (€500 and €245 respectively). Belgium increases the personal income tax exemption threshold to reduce the families’ taxable income. In Czechia, the regular family tax credit is doubled, while in Italy, it is increased by a fixed amount (€400). In France, depending on certain conditions, the family quotient system lowers the taxable income of families with a disabled child.

Access to disability benefits across borders

Because of differing criteria and assessor judgment, disability status assessments vary widely across the EU. This complicates the lives of people who move between Member States and rely on disability benefits or tax support. Several citizens have petitioned the European Parliament, expressing concern about the complex, non-transferable nature of the disability status and, by extension, access to (and the level of) disability benefits and/or tax treatment across borders. The European Disability Card, adopted by the co-legislators (the European Parliament and the Council) in October 2024, should promote mutual recognition of disability status across the EU. However, it applies only to those travelling between Member States for short periods (3 months) and excludes social benefits and other cash contributions explicitly from its scope (recital 38).

Another common issue is that many people with disabilities would like to join the labour market, but may feel discouraged or unsure if taking up employment could lead to steep benefit reductions. A 2020 study by the Organisation for Economic Co-operation and Development (OECD) covering 11 EU Member States plus the United Kingdom shows how earnings are affected by a reduction in disability benefits and increased taxes on entering employment. Some countries (Czechia, Lithuania) tend to allow recipients to earn additional income without losing benefits, providing strong incentives to enter the labour force as full-time workers. Hungary and Sweden, by contrast, discontinue benefits on taking up employment (or at low levels of earnings or working hours). A third group of countries (Belgium, Denmark, Estonia, Ireland, the Netherlands and Poland) occupy a middle ground, phasing out benefits more gradually as earnings rise, thus encouraging part-time work. Furthermore, social economy entities, such as organisations employing people with disabilities, may benefit from favourable tax treatment, as well.

Access to tax administrations

Ease of contact between people with disabilities and tax administrations is yet another perspective that warrants consideration. Tax compliance has shifted increasingly towards online processes, thereby reducing opportunities for in-person interactions that might otherwise accommodate specific accessibility needs. This transition places greater responsibility on tax administrations to ensure that digital compliance tools are fully accessible to all. Fulfilling tax obligations is a civic duty, and accessible services empower people with disabilities to participate fully in their communities and contribute actively to the economy. Moreover, as seen above, countries have specific tax programmes to support those with disabilities, and information on those incentives – for instance relating to entry requirements, and filing deadlines and required documentation – has to be communicated clearly and pro-actively to those who need it.

A 2022 OECD survey of tax authorities across 24 EU Member States found that there is room for progress in this respect: two thirds of tax authorities surveyed reported having online assistive tools designed for taxpayers with visual, auditory, motor, or cognitive disabilities. Among these, only half evaluate users’ feedback in order to assess the quality of these tools. Such assistive tools can be text-to-speech and speech recognition software, alternative keyboards, and screen readers that convert text into braille.

Read this ‘at a glance’ note on ‘Taxation measures to support people with disabilities in the EU‘ in the Think Tank pages of the European Parliament.

Make green steel mandatory for cars produced for sale in Europe, argues a coalition of steelmakers, hydrogen producers and the think-tank T&E.

Ukrainian President Volodymyr Zelensky has indicated that he would be willing to negotiate a ceasefire under certain conditions. The aim would be to pursue the 'diplomatic' liberation of the territories occupied by Russia and to place the rest of Ukraine under Nato protection, Zelensky explained in an interview. Commentators debate the significance of this statement.