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This activity report summarises the expertise support provided in 2025 by the Directorate for Impact Assessment and Evaluation to the European Parliament’s committees in the field of impact assessment and evaluation, specifically (i) ex-ante impact assessment; (ii) European added value assessments; and (iii) ex-post evaluation.

The study examines the feasibility of an optional 28th EU tax regime to support competitiveness. It proposes a framework parallel to those of the 27 EU Member States to reduce cross-border tax complexity and legal uncertainty while preserving subsidiarity, fiscal sovereignty, and safeguards against abuse. This document was provided by the Policy Department for Economy and Growth at the request of the Subcommittee on Tax Matters (FISC).

This study explores how patient-centredness is understood and applied in research and innovation (R&I) across the European Union. Drawing on case studies from Germany, the Netherlands, and Belgium, and insights from a range of stakeholders, it aims to inform future policy and practice. While patient-centredness is gaining prominence at the EU level, its implementation remains variable across Member States and funding instruments. Overall, the findings highlight both the recognised value of patient ...

This study provides information on farm businesses of young farmers in Finland, Spain, Luxembourg and Poland. It examines EU and national measures supporting generational renewal under the CAP 2023-2027, alongside structural trends in the farming sector in the four Member States. The analysis highlights the role of integrated policy mixes and complementary national policies targeting financial liquidity, access to land and retirement.

This study assesses the adequacy of the post-2027 MFF proposals in providing support for dealing with natural disasters. It examines measures related to prevention and preparedness before disasters occur, as well as immediate responses and recovery support afterwards. Based on this analysis, it formulates policy recommendations on how the proposals could be improved.

This study provides an in-depth analysis of the role of EU Cohesion Policy in supporting SMEs operating in critical technology areas, with a particular focus on biotechnology, artificial intelligence, advanced connectivity, and energy technologies. It examines both performance effects and implementation challenges using econometric analysis and qualitative case studies. Policy recommendations are provided to strengthen support under a post-2027 Cohesion Policy framework, focusing also on inputs for ...

This final report presents a comprehensive analysis of digital tools, particularly those leveraging artificial intelligence (AI), that support regulatory simplification and consistency across the EU legislative cycle. Building on extensive desk research and expert consultation, the study surveys current practices and innovative applications of eTools at the EU, Member State, and relevant third-country levels. The report maps the use of digital solutions throughout all stages of the policy cycle, ...

This workshop assessed recent developments in human rights and accountability across Latin America and the Caribbean (LAC) in the context of the 4th EU–CELAC summit (Santa Marta, 9 November 2025). Bringing together EU policymakers, regional human rights representatives, academics and civil society actors, the discussion examined the structural challenges affecting democratic governance and the institutional mechanisms available to address them. Participants highlighted the coexistence of democratic ...

Overcapacities, particularly from China, are perceived as a threat to European manufacturers, distorting competition and straining bilateral trade. On the basis of a dynamic definition of ‘industrial overcapacity’, this study identifies overcapacities for most industrial sectors in China. Absorption occurs primarily through inventory accumulation, while six sectors with rising export-to-revenue ratios account for the large increase in China’s exports to the EU. At the same time, case studies of semiconductors ...

This study provides country-specific data and analysis on the potential impacts of the proposed revision of the EU Tobacco Taxation Directive (TTD). Using the Tobacco Excise Tax Simulation Model, it focuses on nine Member States. Simulations of higher minimum excise rates for cigarettes, roll-your-own tobacco, heated tobacco products and e-cigarettes indicate higher prices, narrower price gaps between countries, reduced consumption, higher revenues and declines in premature mortality. These findings ...