Agentic Global Tax
AGENTIC GLOBAL TAX Tax Intelligence Powered by AI
FREE SUBSCRIBE

Europe

Italy: Italy Shareholder Loans vs Hidden Revenues: Bank Transfer Insufficient Proof

Italy /

On 2 October 2026, the Italian Supreme Court (Corte di Cassazione) reaffirmed that mere bank traceability (bonifico) of funds from a shareholder to the company is insufficient to prove that a shareholder loan (finanziamento soci) is genuine and not a disguised distribution of hidden revenues (ricavi occulti). The Court requires a holistic assessment of: (1)

Italy: Italy Shareholder Loans vs Hidden Revenues: Bank Transfer Insufficient Proof Read More »

Russia: Russia State Duma Receives Bill Raising Tax Penalties, Targeting Platform Operators

Russia /

The State Duma received a draft federal law on 2 October 2026 introducing significant amendments to the Tax Code of the Russian Federation (NK RF) concerning administrative liability for tax violations. The bill proposes substantial increases in existing fines for non-compliance with tax registration, reporting, and payment obligations, and introduces entirely new penalty categories specifically

Russia: Russia State Duma Receives Bill Raising Tax Penalties, Targeting Platform Operators Read More »

Poland: Poland e-Deklaracje Service Maintenance Causes Filing Delays

Poland /

On 1 October 2026, the Polish National Revenue Administration (KAS) announced scheduled maintenance works on the e-Deklaracje electronic filing platform, warning taxpayers and tax advisors of possible delays in submitting tax declarations and related documents. The maintenance window is part of routine system upgrades aimed at improving platform stability and security. The announcement, classified as

Poland: Poland e-Deklaracje Service Maintenance Causes Filing Delays Read More »

United Kingdom: UK Vaping Products Duty Takes Effect October 2026

United Kingdom /

As of 1 October 2026, the United Kingdom has implemented the new Vaping Products Duty (VPD), a significant excise tax measure announced in the Spring Budget 2024. This duty applies to all vaping liquids and pre-filled pods containing nicotine, regardless of nicotine strength, and is charged at a flat rate per 10 millilitres of liquid.

United Kingdom: UK Vaping Products Duty Takes Effect October 2026 Read More »

Austria: VAT Liability Under § 11 Abs 14 UStG 1994 Clarified by Court

Austria /

The Federal Fiscal Court issued a ruling on 21 September 2026 (RV/2100659/2020) concerning VAT liability under § 11 Abs 14 UStG 1994, which governs the reverse charge mechanism for certain domestic supplies and intra-community acquisitions. The court clarified the conditions under which the recipient of a supply becomes liable for VAT, particularly in cases involving

Austria: VAT Liability Under § 11 Abs 14 UStG 1994 Clarified by Court Read More »

Czech Republic: Coordination Committee Minutes 09/2026 Published by Czech Tax Advisors

Czech Republic /

The Chamber of Tax Advisors of the Czech Republic (KDP ČR) has published the official minutes from the Coordination Committee (Koordinační výbor) meeting held on 23 September 2026. The Coordination Committee serves as a key advisory body where senior tax advisors, Ministry of Finance representatives, and Financial Administration officials discuss pressing interpretative issues, upcoming legislative

Czech Republic: Coordination Committee Minutes 09/2026 Published by Czech Tax Advisors Read More »

Greece: Greece: Parliament to Vote 120‑Installment Debt Settlement Bill in October

Greece /

On 1 October 2026, the Ministry of Finance announced that a legislative proposal allowing taxpayers to settle outstanding tax and social security debts in up to 120 monthly installments will be voted in Parliament within October. The bill, which applies retroactively to debts existing as of 30 September 2026, includes a 50% down‑payment requirement for

Greece: Greece: Parliament to Vote 120‑Installment Debt Settlement Bill in October Read More »

Ireland: EU Challenges Ireland Tax Exemption on State-Owned Entity Bonds

Ireland /

On 1 October 2026, the European Commission opened a formal investigation into Ireland’s capital gains tax (CGT) exemption for bonds issued by State-owned enterprises including ESB, Bord Gáis Energy, and DAA. The exemption, introduced under Section 604A of the Taxes Consolidation Act 1997, allows investors to dispose of such bonds without CGT liability. The Commission

Ireland: EU Challenges Ireland Tax Exemption on State-Owned Entity Bonds Read More »

Poland: Poland Twój e-PIT Service Window Announced for Maintenance

Poland /

On 1 October 2026, the Polish Ministry of Finance and the National Revenue Administration (KAS) published a technical notice informing users of the Twój e-PIT service about a planned maintenance window. Twój e-PIT is the official online platform for individual taxpayers to file their annual personal income tax (PIT) returns, review pre-filled data, and submit

Poland: Poland Twój e-PIT Service Window Announced for Maintenance Read More »

Russia: Taxpayers Briefed on Property Taxes and PIT Calculation Rules

Russia /

On 1 October 2026, the Federal Tax Service of Russia for Moscow held a series of informational sessions for individual taxpayers covering property tax (land, transport, and individual property tax) and personal income tax (PIT) calculation rules for the 2025 tax year. The sessions, conducted both in-person at tax offices and via webinar, explained the

Russia: Taxpayers Briefed on Property Taxes and PIT Calculation Rules Read More »

Subscribe
Subscribe