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Spain: Spain VAT Carousel Fraud: €70M Stolen from Tax Authority

Spain /

On 9 October 2026, the Spanish Tax Agency (Agencia Tributaria) and the National Police announced the dismantling of a sophisticated criminal network that defrauded the Spanish Treasury of €70 million through a classic VAT carousel fraud scheme, also known as missing trader intra-community (MTIC) fraud. The operation, coordinated by the European Public Prosecutor’s Office (EPPO),

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Italy: TARI Waste Tax: Illegal Penalty Stacking for Non-Filing and Surface

Italy /

The First-Instance Tax Court of Messina, in judgment No. 5963/2026 dated 9 October 2026, annulled a multi-year TARI (waste tax) assessment. The court found that stacking penalties for failure to declare and applying 100% of the cadastral surface as taxable base constituted illegal cumulation of sanctions. The decision provides a precedent for challenging similar assessments.

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Poland: Poland CIT: Partner Contributions to Limited Liability Companies Explained

Poland /

As of 9 October 2026, tax advisors highlight the increasing scrutiny on recurring non-monetary contributions (“świadczenia niepieniężne”) made by partners to Polish limited liability companies (sp. z o.o.) under Article 176 of the Commercial Companies Code (KSH). While these contributions are a common method to leverage partner expertise and extract market-rate compensation, the National Revenue

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Poland: Poland Tax Payment: New PLN 5,000 Limit for Third-Party Tax Payments

Poland /

On 9 October 2026, new regulations took effect allowing any third party to pay a taxpayer’s tax liability up to PLN 5,000 per payment. The measure aims to facilitate tax payments for individuals and businesses facing temporary liquidity issues. However, strict rules apply: the payment must come from the third party’s own account, the tax

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Italy: Italy SIISL Hiring Incentives: Mandatory Vacancy Posting from December 2026

Vatican City /

Effective 1 December 2026, Italian employers seeking to access hiring incentives and tax reliefs must publish job vacancies on the SIISL (Sistema Informativo per l’Inclusione Sociale e Lavorativa) platform as a mandatory prerequisite. This requirement, detailed by PwC Italy experts Marzio Scaglioni and Silvia Capobianco, stems from recent legislative amendments aimed at improving labor market

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Estonia: Estonia 2026 Payroll Taxes: Employer Costs & Deadlines

Estonia /

As of 1 January 2026, Estonia’s payroll tax framework remains a critical compliance pillar for e-resident entrepreneurs and local employers. The Tax and Customs Board (Maksu- ja Tolliamet) requires monthly declaration of social tax (33%), unemployment insurance contributions (1.6% employer, 0.8% employee), and funded pension contributions (2% for eligible employees) via Form TSD by the

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Spain: Spain Dismantles 70 Million Euro VAT Carousel Fraud Network

Spain /

On 9 October 2026, the Spanish Tax Agency, in coordination with the European Public Prosecutor’s Office (EPPO), announced the dismantling of a criminal organization that defrauded the Spanish Public Treasury of over 70 million euros through a sophisticated VAT carousel fraud scheme. The operation, grounded in the EU VAT Directive 2006/112/EC and Spanish VAT Law

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Italy: Home Tax Inspections: Judge Must Verify Serious Evidence

Italy /

In judgment No. 9241/2026 dated 9 October 2026, the Supreme Court strengthened judicial oversight of tax inspections in private dwellings. The prosecutor’s authorization must specify concrete and legally relevant serious indications; generic suspicions are insufficient. This ruling enhances protection of taxpayer privacy during home visits. Key Takeaways Strict Authorization Standard: The prosecutor must detail specific

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Poland: Poland Estonian CIT Transition: Loss Carryforward Utilization Rules

Poland /

As of 9 October 2026, the transition to the Estonian CIT regime (lump-sum taxation on distributed profits) triggers a critical restriction: taxpayers lose the ability to traditionally settle tax losses from previous years during the lump-sum period. However, Article 7 Section 7 of the CIT Act provides a one-time window to offset accumulated losses against

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Poland: Poland VAT: Zeroing Corrective Invoice Reporting in JPK_VAT Timing

Poland /

On 9 October 2026, the Director of the National Tax Information (KIS) clarified the reporting period for a corrective invoice that zeros out a previously issued advance or non-advance invoice in the JPK_VAT file. The guidance states that the correction must be reported in the period in which the corrective invoice is issued, regardless of

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