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Italy: VAT Activity Separation: Turnover Beats Tax Agency Reconstructions

Italy /

The Supreme Court reaffirmed that in VAT separation of activities, the turnover (volume d’affari) criterion is the ordinary method for apportioning input VAT on mixed-use purchases. The Revenue Agency cannot substitute it with alternative parameters such as leasing interest ratios. This decision, published 9 October 2026, provides certainty for businesses with both taxable and exempt

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Estonia: Estonia 2027 Land Tax Rates Rise Up to 100% Locally

Estonia /

The Tax and Customs Board (MTA) published the 2027 land tax rates on 8 October 2026, revealing significant disparities across municipalities. Local governments have the authority to set annual land tax rates within statutory bands (0.1% to 2.5% of taxable value), and many have opted for sharp increases to compensate for stagnant state budget transfers

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Spain：Spain Housing Decree Tax Benefits Take Effect Today

Spain /

As of 8 October 2026, the Spanish Government’s new housing decree enters into force, introducing a package of fiscal measures aimed at easing residential market pressure. Published in the Official State Gazette (BOE) under Royal Decree-Law 8/2026, the legislation modifies Personal Income Tax (IRPF) deductions for tenants and landlords, revises the calculation of municipal capital

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Spain：Tax Incentives and Fiscal Policy Shape National Trajectory

Spain /

As of 8 October 2026, Spanish economic analysts highlight how a myriad of tax incentives and fiscal policy choices collectively define the country’s long-term economic trajectory. The article underscores that beyond headline-grabbing reforms, it is the accumulation of millions of micro-decisions — from R&D credits to green investment allowances — that ultimately determines competitiveness and

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United Kingdom: HMRC: Early Self Assessment Filing Cuts Stress for Taxpayers

United Kingdom /

In a press release dated 8 October 2026, HMRC launched its annual ‘Start Early’ campaign for the 2025-26 Self Assessment tax return season. With the online filing deadline of 31 January 2027 approaching, the tax authority encourages the estimated 12 million taxpayers in the Self Assessment system to submit returns well ahead of the peak

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United Kingdom: HMRC Scrutinized Over Manchester City Tax Implications

United Kingdom /

On 8 October 2026, the UK tax authority HMRC came under parliamentary and public scrutiny regarding the tax implications surrounding Manchester City Football Club’s financial arrangements. This development follows ongoing investigations into the club’s compliance with Premier League financial regulations and UK corporate tax law. The inquiry focuses on whether HMRC has adequately assessed the

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Greece: Greece Crypto Tax Framework Released for Public Consultation

Greece /

The Greek Ministry of Finance has released a comprehensive draft legislative framework for the taxation of cryptocurrencies and digital assets for public consultation, marking a significant step toward regulatory clarity for the crypto sector. The proposed framework, published on October 8, 2026, aims to align Greek tax law with the EU’s Markets in Crypto-Assets Regulation

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Italy: Tax Notice to Non-Cohabiting Relative: Validity Rules

Italy /

The Supreme Court clarified that notification of a tax collection notice to a non-cohabiting family member is valid when delivered at the taxpayer’s residence and the family relationship creates a presumption of subsequent transmission. Cohabitation is not a strict requirement. This interpretation, dated 9 October 2026, balances procedural efficiency with due process. Key Takeaways Presumption

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Albania: Albania Local Finance Project Reviews 2026 Achievements

Albania /

On 8 October 2026, the Steering Committee of the “Local Finances” project convened under the chairmanship of Deputy Minister of Finance Endrit Yzeiraj to review the project’s achievements throughout 2026. The initiative, supported by the Ministry of Finance and international partners, aims to modernize local government financial management, enhance own-source revenue collection, and align municipal

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Germany: German Court Allows Insolvency Admin Fees as Business Costs

Germany /

On 8 October 2026, the German Federal Fiscal Court (Bundesfinanzhof, BFH) published a landmark ruling (III R 35/23) clarifying the tax treatment of insolvency administrator remuneration for insolvent debtors. The decision addresses whether insolvency debtors can deduct administrator fees as business expenses (Betriebsausgaben) under Section 4 (4) of the Income Tax Act (EStG) and recognize

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