On 2 October 2026, AADE convened a virtual meeting with representatives of the Regional Tax Offices (ΚΥΔ) to review the progress of the 2026 OSDE (Special Declaration of Real Estate) submission cycle. As of the meeting date, over 2.3 million declarations had been submitted, representing a 12% increase compared to the same period last year.
Greece：AADE Meets Tax Office Reps on 2026 OSDE Declaration Progress Read More »
As of 2 October 2026, the National Revenue Information Director (KIS) issued guidance on whether taxpayers must create inventory write-downs at quarter-end when goods remain unsold but are known to be unmarketable at book value. The interpretation hinges on the recoverable amount from sale less costs to sell, per Article 28(1)(9) of the CIT Act.
Poland: Poland Quarterly Inventory Write-Down Rules Clarified Read More »
In a decision dated 22 September 2026 (RV/7104025/2025), the Federal Fiscal Court exercised its discretion to reduce a coercive fine (Zwangsstrafe) on equity grounds (Billigkeitsgründen). The court considered the taxpayer’s personal and economic circumstances, the proportionality of the penalty, and the effectiveness of the enforcement measure. This ruling highlights the court’s willingness to mitigate harsh
Austria: Coercive Fine Reduced on Equity Grounds by Federal Fiscal Court Read More »
On 2 October 2026, the Council of State (ΣτΕ) ruled that the 20‑year limitation period for the State’s right to impose tax assessments in cases of tax evasion (Article 36, paragraph 2 of Law 4174/2013) is unconstitutional. The Court held that the extended period violates the principles of legal certainty and proportionality under Articles 2
Greece: Greece: Supreme Court Rules 20‑Year Tax Evasion Statute Unconstitutional Read More »
On 2 October 2026, Portaria n.º 448-A/2026/1 was published, revising and fixing the unit tax rates for the Tax on Petroleum and Energy Products (ISP). This monthly adjustment mechanism reflects fluctuations in international energy markets and ensures alignment with EU minimum taxation directives. The revised rates apply to gasoline, diesel, LPG, natural gas, and electricity,
Portugal: Portugal Energy Tax: Petroleum Unit Rates Revised October 2026 Read More »
The State Tax Service published its weekly digest on 2 October 2026, summarizing official interpretations of tax legislation issued during the preceding week. The digest covers clarifications on VAT refund procedures, corporate income tax deductions for war-related losses, personal income tax treatment of humanitarian aid, and updates to the Unified Social Contribution (USC) reporting. It
Ukraine：Ukraine Weekly Tax Digest: Legislative Clarifications Released Read More »
On 2 October 2026, AADE issued Circular 1123/2026 establishing a streamlined procedure for obtaining Binding Tax Rulings (Φορολογικές Δεσμευτικές Απαντήσεις – ΦΔΑ) under Article 38 of Law 4174/2013. The new process introduces a fully digital application via the myAADE portal, standardized response templates, and a strict 90-day statutory deadline for issuance. Applicants must now submit
Greece：New Procedure for Tax Binding Rulings Announced Read More »
The October 2026 edition of DStV-News provides a comprehensive briefing on the most consequential legislative and regulatory developments facing the German tax profession. Lead items include the federal government’s draft for Kassengesetz 2 (Cash Register Law 2), which expands mandatory electronic recording systems to previously exempt service sectors and introduces real-time transaction reporting interfaces for
Germany: DStV News October 2026: Cash Register Law 2, Income Tax Reform 2027 Read More »
As of 2 October 2026, President Andrzej Nawrocki has reversed his earlier opposition to tax increases, aligning with the government’s narrative that higher revenues are unavoidable to meet EU fiscal rules and defense spending commitments. The opinion piece argues the President fell into a “fiscal trap” where campaign promises of tax cuts clashed with the
Poland: President Nawrocki Caught in Fiscal Trap, Changes Stance Read More »
Starting 1 November 2026, the Czech Financial Administration (Finanční správa) launches the registration of ‘reporting units’ (hlásicí jednotky) under the new Electronic Sales Reporting system (EET 2.0). This concept, absent in the original EET regime, defines the granularity at which sales data must be transmitted to the tax authority in real time. Each reporting unit
Czech Republic: Czech EET 2.0: Reporting Unit Requirements Effective 1 November 2026 Read More »
