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Austria: Waiver Request for Reclaimed Family Allowance and Child Tax Credit

Austria /

On 22 September 2026, the Federal Fiscal Court considered an application for waiver (Nachsicht) of reclaimed family allowance (Familienbeihilfe) and child tax credit (Kinderabsetzbetrag) under case RV/7101998/2025. The court examined whether equity grounds justified relief from repayment where the overpayment resulted from administrative error or changed circumstances. The decision outlines the strict criteria for granting

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Italy: Italy Adhesion Request to Tax Settlement Deed Not Suspended in August

Italy /

On 1 October 2026, the Revenue Agency clarified through a principle of right that the 30-day deadline to file an adhesion request (istanza di adesione) to a tax settlement deed (schema di atto) is not suspended during the August ferial period (1-31 August) nor during the administrative suspension (1 August – 4 September). This means

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Greece: Greece E-Invoicing Phase 2: Detailed Schedule, Examples, Penalties Released

Greece /

The Independent Authority for Public Revenue (AADE) has published comprehensive guidance for Phase 2 of mandatory B2B electronic invoicing in Greece, effective January 1, 2027. The guidance, released October 1, 2026 via Circular A.1197/2026 and Decision 5338/2026, expands the e-invoicing obligation to all VAT-registered businesses regardless of turnover, following the Phase 1 rollout that covered

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Austria：Austria Tax Police Inspect Gastronomy at Knödelfest

Austria /

During the traditional Knödelfest in St. Johann (Tyrol) in early October 2026, the Austrian Financial Police (Finanzpolizei) carried out a coordinated inspection of gastronomy businesses. The operation, conducted on 3 October 2026, focused on compliance with cash register regulations (Registrierkassenpflicht), proper VAT invoicing, and employment of registered staff. Officers checked 42 establishments, identifying 18 violations

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France: France Fuel Tax Relief: Aid for High-Mileage Workers & Construction

France /

On 1 October 2026, the French Ministry of Economy and Finance published detailed guidelines for fuel price support measures aimed at mitigating the impact of rising energy costs on households and businesses. The measures, announced by the government in late September 2026, comprise three distinct aid schemes: the “Grand Rouleur” allowance for high-mileage commuters, a

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Ireland: Capital Gains Tax on Below-Market Property Sales to Family

Ireland /

As of 1 October 2026, Revenue Commissioners guidance confirms that disposing of a property to a connected person (including a parent, child, or sibling) at less than market value triggers a capital gains tax (CGT) charge based on the open market value at the date of disposal, not the actual consideration received. This anti-avoidance rule

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Russia: Russia FTS Presents Digital Tax Administration Model to Barbados

Russia /

On 1 October 2026, the Federal Tax Service (FTS) of Russia presented its advanced digital solutions and service-oriented tax administration model to a delegation from Barbados during an international forum hosted in Moscow. The presentation highlighted Russia’s progress in developing a fully digital tax ecosystem, including real-time data exchange, automated compliance monitoring, and taxpayer-centric service

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United Kingdom: UK Bank Taxation Code Annual Report 2026 Released

United Kingdom /

The Code of Practice on Taxation for Banks Annual Report 2026 was laid before Parliament on 1 October 2026, covering the reporting period April 2025 to March 2026. The Code, introduced in 2009 and updated in 2016, sets out principles for tax planning, governance, and transparency for UK banking groups and building societies. This year’s

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Austria: Suspension of Collection Expiry Order by Federal Fiscal Court

Austria /

The Federal Fiscal Court decided on 16 September 2026 (RV/2100980/2026) on an order regarding the expiry of the suspension of collection (Aussetzung der Einhebung). The case concerned the automatic termination of a deferral arrangement when the taxpayer failed to meet agreed conditions. The court clarified the procedural requirements for the tax authority to lift the

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Faroe Islands: Faroe Islands Merges Payroll Administration into Tax Authority

Faroe Islands /

On 1 October 2026, the Faroese Ministry of Finance (Fíggjarmálaráðið) announced a significant restructuring of public payroll administration. Finance Minister Aksel V. Johannesen has decided to merge the payroll division within the Ministry of Finance (lønardeildin í Fíggjarmálaráðnum) with the payroll division at the Customs and Tax Authority (Gjaldstovan) into a single unified division effective

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