Europe

Bosnia and Herzegovina: Bosnia Reopens Rača Border Crossing for International Traffic

On 6 October 2026, the Indirect Taxation Authority (UIO) announced the reopening of the Rača–Sremska Rača international border crossing for traffic. The crossing had been temporarily closed due to infrastructure works and security upgrades. The reopening restores a vital land link between Bosnia and Herzegovina and Serbia, facilitating passenger and freight movement. Customs and border

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Poland: Poland KIS: Mandatory E-Receipt Acceptance Not Required by Law

On 6 October 2026, the Director of the National Tax Information (KIS) issued an interpretation stating that a retailer informing customers that only electronic receipts (e-paragony) are issued, and making the visual e-receipt available only after scanning a QR code with a smartphone, does not comply with legal requirements for documenting sales. The tax authority

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Sweden: Sweden Weekly Tax Monitor: Week 40 Updates on Accounting, Payroll, Tax

In Week 40 of 2026 (October 5–11), FAR’s environmental scanning publication “Utblick” summarizes critical regulatory developments affecting Swedish accounting, payroll, and tax professionals. The Swedish Companies Registration Office (Bolagsverket) has initiated a campaign contacting limited liability companies that may require an approved auditor, signaling increased enforcement of audit mandate thresholds. Simultaneously, a government inquiry proposes

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Netherlands: Excessive Interest on DGA Loan Not Correctable via Error Correction

On 5 October 2026, the District Court of North Holland ruled that a Dutch private company (BV) charging excessive interest on a loan to its director-major shareholder (DGA) cannot correct the resulting overstatement of profit via the “foutenleer” (error correction doctrine) in the oldest open tax year. The court determined that the excessive interest does

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Russia: Russian TV Segment Covers Installment Options for Tax Payments

On 5 October 2026, the Channel One morning program “Good Morning” aired a segment titled “Time to Pay Taxes. Can Be in Parts…” focusing on the interest-free installment plan for 2026 property, land, and transport taxes. The segment featured an interview with an FNS spokesperson who detailed the eligibility criteria: total tax debt exceeding RUB

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Slovenia: EU Commission Nears Decision on Slovenian Excise Duty Rules

On 5 October 2026, the European Commission announced an impending decision regarding Slovenia’s excise duty framework, marking a critical milestone in the alignment of national indirect taxation with EU directives. The announcement follows prolonged scrutiny of Slovenian excise rates on energy products, alcohol, and tobacco under the Energy Taxation Directive (2003/96/EC) and Council Directive 2008/118/EC.

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Netherlands: CFE Tax Top 5 European Tax Developments Early October 2026

On 5 October 2026, CFE Tax Advisers Europe published its weekly Tax Top 5 bulletin, summarising the most pressing European tax developments for the first week of October. As the representative body for over 200,000 tax advisers across 33 European countries, CFE’s weekly digest tracks legislative proposals, CJEU judgments, OECD guidance, and national implementation measures.

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Poland: Poland Tax Savings: New Financial Service in OKI Eliminates PIT Burden

As of 5 October 2026, the Polish Tax Administration (Krajowa Administracja Skarbowa) announced a novel financial service within the OKI (Obywatelskie Konto Informacyjne) platform that allows taxpayers to access specific savings and investment products without triggering Personal Income Tax (PIT) obligations. This initiative aligns with the government’s broader strategy to encourage domestic capital formation while

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Netherlands: Supreme Court Referral on Concept of New Jurisprudence

On 5 October 2026, the Court of Appeal Arnhem-Leeuwarden submitted prejudicial questions to the Dutch Supreme Court (Hoge Raad) seeking clarity on when a judicial decision qualifies as “new jurisprudence” for purposes of a request for discretionary reduction (ambtshalve vermindering) under the General Tax Act. The referral centers on whether the 2022 “Firefighter ruling” (Brandweermanarrest)

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Poland: Poland: E-Tax Office Data Sharing Complies with GDPR, Says Ministry

On 5 October 2026, the Polish Ministry of Finance stated that the sharing of personal data (name, surname, PESEL) of individuals authorized to sign electronic tax declarations (via UPL-1 power of attorney) with all users of an organization’s account in the e-Tax Office (e-Urząd Skarbowy) complies with the General Data Protection Regulation (GDPR). The Ministry

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