Europe

San Marino: Italy Tax Probes: Chat Messages Admissible with Prosecutor Decree

An article dated 30 September 2026 in Il Sole 24 Ore reports on the evolving use of instant messaging content (SMS, WhatsApp, Telegram) in tax criminal investigations. The Court of Cassation has clarified that chat logs are admissible as evidence only if acquired through a motivated decree by the public prosecutor (PM), respecting the constitutional

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Belarus: Belarus Customs Warns of Scheduled OAIS Maintenance on Oct 9

On 9 October 2026, the State Customs Committee issued an urgent notice regarding scheduled maintenance works on the Automated Information System of Customs Authorities (OAIS) planned for 9 October 2026. The maintenance window may temporarily affect the submission of electronic customs declarations (DT), transit declarations, and the issuance of electronic signatures for customs representatives. The

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Finland: Finland Publishes Advance Tax Ruling KVL 2026/31

The Finnish Tax Administration released advance ruling KVL 2026/31 on 9 October 2026. This ruling provides interpretative guidance on a tax question submitted by a taxpayer seeking certainty on the tax treatment of a specific transaction. Advance rulings are a key tool for taxpayers to mitigate disputes and ensure compliance. The ruling may concern value-added

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Italy: Labor: New October 4 Holiday Reinstated

Starting 2026, October 4 (Feast of St. Francis, Patron of Italy) is reinstated as a national public holiday. This affects payroll calculations, overtime rules, and business closures. Employers must adjust 2026 work calendars and compensate employees accordingly. Announced 9 October 2026. Key Takeaways Holiday Pay: Employees not working receive normal pay; those working receive premium

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San Marino: EU Small Parcel Tax Starts Nov 1: Customs Duty on Low-Value Imports

Starting 1 November 2026, the European Union will implement a new customs duty on low-value consignments (the “mini pacchi” tax) as part of the revised VAT e-commerce package. The measure eliminates the €22 VAT exemption threshold for imports, imposing VAT and, where applicable, customs duties on all goods entering the EU regardless of value. Italy

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Belarus: Gomel Customs Sets Direct Hotline for Traders on Oct 14

On 9 October 2026, the Gomel Customs (Gomelskaya tamozhnya) announced a direct telephone hotline for 14 October 2026, from 10:00 to 11:00. The session targets importers and exporters in the southeastern region, covering customs clearance at the Novgorodok and Gomel railway border crossings with Ukraine, as well as the application of the “Green Corridor” mechanism

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Finland: Finland Releases Advance Ruling KVL 2026/30 on Taxation

On 9 October 2026, the Finnish Tax Administration issued advance ruling KVL 2026/30. This ruling addresses a taxpayer’s request for a binding interpretation of tax legislation as applied to a planned arrangement. The ruling covers aspects of Finnish tax law, potentially including corporate taxation, VAT, or transfer pricing. Advance rulings are published to enhance transparency

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Spain: Spain Labor Inspectorate Shares More Data with Tax Agency on Self-Employed

On 9 October 2026, the Spanish Labor Inspectorate (ITSS) and the Tax Agency (AEAT) signed an expanded collaboration agreement to exchange detailed data on self-employed workers and companies. The shared information includes registration dates, contribution bases, sanctions, and employment contracts. This enhanced cross-referencing aims to detect discrepancies between declared income, social security contributions, and labor

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Greece: EU Updates Non-Cooperative Tax Jurisdictions List for Tax Purposes

On 9 October 2026, the Council of the European Union adopted the latest update to the EU list of non-cooperative tax jurisdictions (Annex I to Council Conclusions), effective for the 2027 fiscal year. The revised list adds three jurisdictions—Anguilla, Bahamas, and Turks and Caicos Islands—due to insufficient progress on harmful tax regime abolition and transparency

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Italy: MEF: Flat-Rate Regime Reduces Tax Evasion

The Ministry of Economy and Finance (MEF) 2026 report on the unobserved economy and tax evasion highlights that the flat-rate regime (regime forfettario) has led to a measurable reduction in evasion among small businesses and professionals. Simplified accounting and fixed taxation increase compliance. Report released 9 October 2026. Key Takeaways Evasion Drop: The regime’s simplicity

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