Answer:
It is evident from the formula apparatus of EC 3‑1‑8 that the ultimate tensile forces of the beam end plate are introduced into the column flange, and from there directly into the column web.
Therefore, the upper end plate is not fully stressed by these forces.
For purely structural reasons, the column head plate is available for stiffening and the buckling panel limit, and in case of the required diagonal stiffener, it is used for the transmission of the proportional force that goes into the stiffener.