The
<jsp:include page="/jsp/common_head.jsp"/>
... tag is a dynamic include meaning that it dynamically calls the common_head.jsp page, which is compiled independently of the including page. Thus the taglib directive should be needed.
If, on the other hand you were to do a static include using the include directive
<%@ include file="/jsp/common_head.jsp" %>
... the file would have been copy-pasted and and compiled with the page from which it is included. Then the taglib directive should not be needed.
In any case you may want to have the taglib included just to get editor support of the tags you use during development.
Note that static files are statically included, even with the jsp:include tag
include directive: http://java.sun.com/products/jsp/syntax/1.2/syntaxref129.html#997991
jsp include: http://java.sun.com/products/jsp/syntax/1.2/syntaxref1214.html