Committees · Tax Matters

FISC

1 ESN seat

Tax Matters.

The Subcommittee on Tax Matters focuses on EU tax policy, tax transparency, corporate taxation and the fight against tax fraud and tax evasion.

ESN seats

Members total

Subcommittees

2024–29

10th term

Mandate & Tasks

What This Committee Handles.

It examines legislative and non-legislative initiatives, assesses international tax developments and provides a platform for dialogue with the Commission, the OECD, businesses, academics and national authorities on the future direction of European tax policy.

Key facts · FISC

Full name

Subcommittee on Tax Matters

Size

30 members

ESN seats

1 of 30

Subcommittees

Meeting cycle

Legal basis

ESN in FISC

The FISC agenda will increasingly shape the future of European tax policy.

— ESN Committee Booklet · Subcommittee on Tax Matters

Remit

Four Policy Areas of the Committee.

ESN Position

Our Line in the Committee.

The Group’s priorities in this committee, as set out in the ESN Committee Booklet.

Preserving Member States' Fiscal Sovereignty

ESN is committed to preserving the fiscal sovereignty of the Member States while supporting effective cross-border cooperation against tax fraud.

Preventing Transfer of Fiscal Powers

It seeks to prevent the gradual transfer of fiscal powers to the European Union through tax harmonisation, new EU own resources and expanding EU competences.

Simple and Proportionate Tax Rules

ESN promotes simple and proportionate tax rules that strengthen European competitiveness rather than creating additional bureaucracy.

ESN Members in FISC

One Seat in This Committee.

The ESN seat in FISC is held by the Members listed below. The named assignment is updated at the start of each session period.

Full Member

Siegbert DROESE

Substitute Member

René AUST

As of 2026 · Full list with named assignments available on request from the secretariat

Track record

Key Achievements.

Under the leadership of Siegbert Droese, ESN has become a recognised voice for fiscal sovereignty and subsidiarity in FISC. As shadow rapporteur and through amendments and committee interventions, ESN contributed to debates on VAT fraud, access by the European Public Prosecutor’s Office and the European Anti-Fraud Office to VAT data, the VAT reverse-charge mechanism and corporate taxation. During hearings with tax-enforcement bodies and experts, ESN questioned the added value of further centralisation compared with existing national cooperation and advocated greater flexibility for the Member States.

ESN in action

Defended the fiscal sovereignty of the Member States.

Challenged further centralisation of VAT and tax enforcement.

Promoted simple and proportionate rules for businesses and taxpayers.

Outlook

Looking Ahead.

The FISC agenda will increasingly shape the future of European tax policy. ESN will scrutinise proposals such as BEFIT, the 28th regime, tobacco taxation and new EU own resources to prevent further transfers of fiscal sovereignty. It will oppose unnecessary tax harmonisation, defend national decision-making and ensure that measures against tax fraud remain proportionate, targeted and respectful of subsidiarity.

Documents

From the Parliament.

Studies, briefings and meeting documents of this committee, published by the European Parliament.

Draft Report · 2026 · ECON

Proposal for a Council directive on administrative cooperation in the field of taxation (recast)

Draft Report · 2026 · ECON

Competitiveness of the banking sector in the European Union

Draft Report · 2026 · ECON

Proposal for the appointment of the Chairperson of the European Securities and Markets Authority

Draft Report · 2026 · ECON

Proposal for the appointment of the Executive Director of the European Banking Authority

Draft Report · 2026 · ECON

Proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2019/1238 on a pan-European Personal Pension Product (PEPP)

Draft Report · 2026 · ECON

Draft Council regulation amending Council Regulation (EC) No 332/2002 as regards funding arrangements and the use of a diversified funding strategy

Draft Report · 2026 · ECON

Proposal for a regulation of the European Parliament and of the Council on settlement finality and repealing Directive 98/26/EC and amending Directive 2002/47/EC on financial collateral arrangements

Draft Report · 2026 · ECON

Proposal for a directive of the European Parliament and of the Council amending Directives 2009/65/EC, 2011/61/EU and 2014/65/EU as regards the further development of capital market integration and supervision within the Union

Related committees

Also of Interest.

Three closely related committees in which the ESN Group is represented.

HOUS

Housing Crisis in the European Union

The Special Committee on the Housing Crisis in the European Union examines the causes of housing shortages and declining affordability and proposes solutions for decent, sustainable and affordable housing.

EMPL

Employment and Social Affairs

The Committee on Employment and Social Affairs is responsible for employment and social policy.

BUDG

Budgets

The Committee on Budgets is responsible for establishing the European Union's annual budget and shaping the Multiannual Financial Framework.