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The first annual work programme of the new European Commission was published in January. The COVID-19 crisis has led to a general reassessment of the program, but the Commission is not expected to delay its most important tax-related projects. Initiatives on ‘Fighting tax evasion’ and ‘Business taxation for the 21st century’ are strategic priorities.

The Commission’s work programme for 2020 looked to address a long list of issues that included many with potential tax implications. The COVID-19 pandemic has resulted in revised expectations, but the Commission still aims to be ambitious in its attempt to include a number that are regarded as strategic priorities as well as some additional measures. The ongoing level of direct and indirect tax work over which the Commission has oversight and input will make this particularly challenging.