Written question – Criteria for harmonised legislation in the announced ‘28th legal regime’ – E-001614/2025

Source: European Parliament

Question for written answer  E-001614/2025
to the Commission
Rule 144
João Oliveira (The Left)

The Draghi Report introduced the idea of a ‘28th legal regime’ for ‘innovative companies’, which aims to provide them with ‘access to harmonised legislation concerning corporate law and insolvency, as well as a few key aspects of labour law and taxation’, including in the Commission’s Competitiveness Compass. On 20 March 2025, the Council called on the Commission to present a proposal ‘in time to allow the co-legislators to take decisive steps by 2026’.

This proposal uses ‘innovation’ as a pretext for making it easier to establish a lowest common denominator for labour protection and taxation as the new standard in all Member States.

What is needed is the very opposite: the removal of exemption schemes and an end to the use of countries, territories and regions that have favourable tax systems – profits should instead be taxed in the countries where they are made – while workers’ rights and pay should be improved.

In view of the above:

  • 1.What criteria will guide the harmonisation of legislation on labour protection, tax evasion and avoidance and the fight against fraud and the concentration of companies into monopolies?
  • 2.How will the Commission ensure that the proposal is not used by companies to bypass stricter national legislation?

Submitted: 23.4.2025

Last updated: 5 May 2025