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Last week, the Taoiseach, Micheál Martin TD launched the Irish Presidency of the Council of the European Union together with a dedicated website for the Irish Presidency (Éire2026.eu or Ireland2026.eu). The central themes of the Irish Presidency include competitiveness, values and security, with the Taoiseach confirming that Ireland will advance the ‘One Europe, One Market’ roadmap, encompassing priorities such as simplification, fair and open trade, decarbonisation and digital transformation.
The key tax priorities during the Irish Presidency include the following:
Prioritise work on the tax simplification agenda and significantly progress and aim to conclude the recast of the Directive on Administrative Cooperation (DAC).
Progress work on the expected Tax Simplification Omnibus which seeks to simplify several corporate tax directives, including the two Anti-Tax Avoidance Directives.
Progress work of the Code of Conduct Group (Business Taxation), including updating the EU list of non-cooperative jurisdictions for tax purposes in October 2026.
Ensure ongoing monitoring of the OECD Global Minimum Tax (Pillar Two rules) and implementation of the Side-by-Side solution at EU level, including timely assessment of any impacts arising.
Encourage the swift implementation by Member States of further simplification measures agreed at the OECD.
Engage with global partners on international tax matters, including through OECD and UN fora.
Progress work on the proposed extension of the Carbon Border Adjustment Mechanism (CBAM) regulation and on the proposal for a Temporary Decarbonisation Fund (TDF).
Pursue agreement among Member States on the Tobacco Tax Directive.
Progress work amending the EU VAT Framework and progress any proposals made by the Commission during the Presidency.