Europe

Russia: State Duma Advances Bill Refining Property Tax Calculation for Individuals

On 30 October 2026, the State Duma passed in the first reading a government bill (No. 123456-8) that introduces technical improvements to the procedure for calculating property taxes for individuals. The bill addresses inconsistencies identified during the 2025 tax period, including the treatment of shared ownership shares, the application of the “tax on imputed income”

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Bosnia and Herzegovina: Bosnia Customs Auction 596: Seized Assets Offered for Sale

As of 30 October 2026, the Indirect Taxation Authority (UIO) has published the notice for Auction 596, offering a new batch of seized assets for public sale. This auction is part of the Authority’s ongoing enforcement strategy to dispose of goods confiscated due to customs violations, including smuggling, false declaration, or unpaid duties. The auction

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Spain: Spain Publishes Local Public Sector Data as of September 30, 2026

On 30 October 2026, the Spanish Ministry of Finance (Ministerio de Hacienda) published the latest inventory of the local public sector as of 30 September 2026 through the Office of Financial Coordination with Local Entities (OVEELL). This release fulfills the statutory obligation under Article 142 of the General Budgetary Stability Law (Ley Orgánica 2/2012) to

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United Kingdom: Irish Finance Bill Proposes Pillar Two and Interest Relief Reforms

The Irish Government published the Finance Bill 2026 on 30 October 2026, introducing primary legislation to implement the OECD Pillar Two Global Anti-Base Erosion (GloBE) rules into Irish law, effective for fiscal years beginning on or after 31 December 2026. The Bill also proposes significant modifications to interest deduction limitations under Section 247 TCA 1997,

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Greece: Greece Sets Nov 10 Deadline for 2026 EAE Filing with Simplifications

The AADE has set 10 November 2026 as the final deadline for submitting the Unified Real Estate Declaration (ΕΑΕ) for the 2026 tax year. Alongside the deadline announcement, the authority introduced simplifications for declaring properties using the Tax Identification Number (ΑΤΑΚ) and the Uniform Property Code (ΚΑΕΚ). These changes aim to reduce errors and streamline

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Italy: EU Court Clarifies Parent-Subsidiary Directive Anti-Abuse Clause

On 30 October 2026, the European Court of Justice (ECJ) issued a preliminary ruling clarifying the application of the EU Parent‑Subsidiary Directive (Directive 2011/96/EU) and the concept of “beneficial owner” in the context of anti‑abuse clauses. The case originated from a national court referral under Article 267 TFEU, addressing whether dividends received through a chain

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Moldova: State Unveils Tax Incentives for Residential Energy Storage

On 30 October 2026, the Ministry of Energy and the Ministry of Finance jointly presented a package of fiscal facilities for residential energy storage systems and heat pumps, developed during the TAIEX expert mission (27-29 October). The measures, to be enacted via amendments to the Tax Code and the Law on Renewable Energy, include a

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Poland: Poland EU Customs Handling Fee Distance Sales 2026

On 30 October 2026, Poland’s National Revenue Administration (KAS) published guidance on a new EU-wide handling fee applicable to customs declarations for distance sales shipments. This measure implements the EU’s revised customs framework for e-commerce, aiming to streamline the processing of low-value consignments imported from third countries. The fee covers the administrative costs of customs

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Bosnia and Herzegovina: Bosnia Opens Gradiška Border Crossing for International Traffic

Effective 30 October 2026, the Gradiška–Stara Gradiška border crossing has officially opened for international passenger traffic. The Indirect Taxation Authority (UIO) confirmed that the crossing will operate under standard customs and border control procedures, facilitating movement between Bosnia and Herzegovina and Croatia. The opening marks a significant infrastructure upgrade, reducing congestion at nearby crossings and

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United Kingdom: EU CBAM Issues Technical Guidance on Emissions Reporting

On 30 October 2026, the European Commission published detailed technical guidance for the reporting of embedded emissions under the Carbon Border Adjustment Mechanism (CBAM) during its transitional phase (1 October 2023 – 31 December 2025). The guidance, issued as Commission Implementing Regulation (EU) 2026/XX, specifies calculation methodologies for direct and indirect emissions for CBAM goods

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