Europe

Ukraine:Ukraine Tax Digest: Weekly Legislative Clarifications Released Oct 9

On 9 October 2026, the State Tax Service of Ukraine (STS) published its weekly digest of tax legislation clarifications, covering regulatory interpretations issued during the previous week. This recurring publication serves as an official compliance guide for taxpayers, tax advisors, and legal practitioners, consolidating the STS’s positions on ambiguous provisions of the Tax Code of

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Cyprus: Cyprus Finance Minister Addresses ECOFIN on Inflation and Tax Governance

On 9 October 2026, Finance Minister Makis Keravnos delivered a statement upon arrival at the Economic and Financial Affairs Council (ECOFIN) in Luxembourg, emphasizing that economic governance must account for inflationary pressures. ECOFIN meetings regularly address EU tax policy coordination, including the progress of the Unshell Directive (ATAD 3), the implementation of the global minimum

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Ireland:Ireland Issues VAT Guidance on Medical Services Treatment

On 9 October 2026, Irish Revenue released eBrief No. 148/26 detailing the VAT treatment of medical services. The guidance clarifies the application of VAT exemptions for medical care provided by qualified practitioners, hospitals, and similar institutions under the VAT Consolidation Act 2010. It outlines the conditions for exemption and the distinction between medical and non-medical

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Italy: TFR3 Model & UNIEMENS: INPS Guidance for Employers, Professionals

Effective 1 July 2026, new rules govern the allocation of TFR (severance pay) for private sector employees hired after 30 June 2026. INPS message No. 3021/2026 introduces the “T3” code in the UNIEMENS flow, allowing employers to indicate the chosen destination. The article provides detailed instructions for compliance. Key Takeaways Automatic Enrollment: New hires are

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Poland: Poland CIT: Marketability Statement Removed from TPR Documentation

On 9 October 2026, an amendment to the Polish Corporate Income Tax Act was enacted removing the requirement for taxpayers to include a statement on the marketability of transfer prices in their Transfer Pricing Documentation (TPR). The statement, which had been a source of significant compliance burden and litigation, is eliminated. However, the underlying obligation

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Ukraine:Ukraine Minimum Tax Liability: Calculation and Filing Rules Updated

On 9 October 2026, the State Tax Service issued detailed guidance on the calculation and declaration of the minimum tax liability (MTL) introduced under recent amendments to the Tax Code of Ukraine. The MTL applies to large enterprises meeting specific revenue thresholds, ensuring a baseline contribution regardless of deductions or losses. The clarification addresses computational

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Lithuania: Lithuania VAT Guidance: Specific Services Tax Treatment Clarified

On 9 October 2026, the Lithuanian State Tax Inspectorate (VMI) published updated guidance on the value-added tax (VAT) treatment of specific services, addressing long-standing ambiguities for service providers in sectors such as consulting, digital services, and cross-border transactions. The guidance, issued under Order No. 1R-1234, clarifies the place of supply rules, exemptions, and documentation requirements

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Estonia: Estonia Food VAT Cut Proposal to Boost Restaurant Sector

As of 9 October 2026, Valio Estonia CEO Maido Solovjov has publicly urged the government to reduce the VAT rate on food products to the European Union’s minimum permitted level. This intervention comes amid persistent food price inflation that has pushed Estonian grocery costs to the top of EU rankings, while household purchasing power lags

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Spain: Spain Tax Agency Busts Money Laundering Ring Linked to Drug Clan in Palma

On 9 October 2026, the Spanish Tax Agency (Agencia Tributaria – AEAT) announced a major macro-operation in Palma de Mallorca targeting a sophisticated money laundering network linked to a well-known drug trafficking clan. The operation, carried out in coordination with the National Police and the Civil Guard, forms part of the Agency’s ongoing strategy to

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Spain: Spain Court Blocks Tax Debt Collection After Second Chance Discharge

On 9 October 2026, the High Court of Justice of the Basque Country (TSJ País Vasco) annulled an enforcement order (apremio) issued by the Tax Agency against a self-employed individual for tax debts originating prior to their bankruptcy declaration, which were subsequently discharged under the “Second Chance” mechanism (Ley de Segunda Oportunidad). The Court held

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