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Romania: EU Launches Infringement Against Romania Over Discriminatory Capital Gains Tax

Romania /

The European Commission announced on 2 October 2026 the opening of a formal infringement procedure (INFR(2026)2034) against Romania concerning the discriminatory taxation of capital gains derived from the sale of shares through foreign brokers. Under current Romanian tax legislation (Law 227/2015, Article 91), capital gains realized by resident individuals via domestic intermediaries are taxed at

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Austria: Austrian Tax Liability Ruling: No Equal Treatment Proof Under § 9 BAO

Austria /

On 23 September 2026, the Austrian Federal Fiscal Court (BFG) issued a landmark ruling (RV/7100096/2026) clarifying the application of § 9 of the Federal Fiscal Code (BAO) regarding liability for tax debts. The decision addresses whether a liable party must provide proof of equal treatment when challenging a liability assessment. The court held that no

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Italy: Italy VAT Non-Filing: New F24 Tax Codes for Agency Communications Payments

Italy /

On 2 October 2026, the Italian Revenue Agency (Agenzia delle Entrate) released Resolution n. 35/2026, establishing the specific F24 tax codes (codici tributo) for the payment of penalties arising from automated communications (comunicazioni di irregolarità) related to omitted VAT returns (omessa dichiarazione IVA). These communications are sent under art. 54-bis of DPR 633/72 when the

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Netherlands: CFE Tax Advisers Europe Autumn Meetings Held in Bucharest

Netherlands /

From 16 to 19 September 2026, the autumn meetings of CFE Tax Advisers Europe took place in Bucharest, Romania. Representatives from professional tax bodies across Europe gathered to discuss current fiscal developments, professional challenges, and the future of the tax advisory profession. The meeting commenced with the CFE Executive Board session, setting the strategic agenda

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Bosnia and Herzegovina: BiH Indirect Tax Authority Reports Record Monthly Revenue

Bosnia and Herzegovina /

The Indirect Taxation Authority of Bosnia and Herzegovina announced on 2 October 2026 that indirect tax collections for September 2026 reached an all-time monthly high of 1.42 billion BAM, representing a 12.4% year-on-year increase. The surge is attributed to robust VAT compliance following the January 2026 e-invoicing mandate, higher excise yields from revised fuel and

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Ukraine: Ukraine Budget Coding: Fuel Purchase Classification for Generators

Ukraine /

Released 2 October 2026, this guidance clarifies the Classification of Economic Categories of Expenditures (KEKV) for budgetary institutions purchasing fuel for backup generators during martial law. The State Treasury Service confirms that fuel for generators falls under KEKV 2422 “Fuel and lubricants” (subcategory 2422-01 “Motor fuels”), not under capital expenditure codes. Misclassification risks treasury payment

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North Macedonia: North Macedonia Large Taxpayers Directorate Marks 20 Years

North Macedonia /

On 2 October 2026, the Public Revenue Office of North Macedonia announced the 20th anniversary of the Directorate for Large Taxpayers (DLT), commemorating two decades of operation under the motto “Partnership, Trust and Results.” The DLT was established to enhance tax compliance and administration for the country’s largest taxpayers, ensuring effective revenue collection and fostering

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Romania: Romania Fiscal Adjustment 2026 Exceeds Targets, Political Uncertainty Risks 2027 Budget

Romania /

Following the conclusion of the annual Article IV consultation and rating review with Moody’s on 2 October 2026, Finance Minister Alexandru Nazare stated that Romania’s 2026 fiscal adjustment has surpassed the targets agreed under the multi-annual budgetary framework. The structural deficit is projected to narrow to 5.8% of GDP, compared to the 6.2% target, driven

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Austria: Family Allowance Denied: Insufficient Vocational Training Intensity

Austria /

In a decision dated 30 September 2026 (RV/7102946/2025), the Austrian Federal Fiscal Court ruled on the eligibility for family allowance (Familienbeihilfe) where a child’s vocational training lacked sufficient quantitative intensity. The court examined the statutory requirement that vocational training must meet a minimum threshold of weekly hours and structured curriculum. The ruling clarifies that part-time

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Greece: Greece: AADE Issues Detailed Guidance on Binding Tax Rulings (FDA)

Greece /

On 2 October 2026, the Independent Authority for Public Revenue (AADE) published a comprehensive circular detailing the procedure for obtaining Binding Tax Rulings (Φορολογικές Δεσμευτικές Απαντήσεις – ΦΔΑ). The guidance covers application content, required supporting documents, processing timelines, and the legal force of issued rulings under the Tax Procedure Code (Law 4174/2013). It aims to

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