Europe

Romania: Romania Launches ATOM Action Targeting Used Car Tax Fraud

On 1 October 2026, Romania’s National Agency for Fiscal Administration (ANAF) announced the launch of Operation ATOM (Analysis and Traceability of Operations with Cars), a nationwide enforcement action targeting economic operators engaged in the commercialization and intermediation of second-hand vehicles. The General Directorate for Anti-Fraud (DGAF) is focusing on 35 entities holding used car inventories

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Italy: Italy MIMIT Unveils New Tax Incentives for Automotive Supply Chain

The Italian Ministry of Enterprises and Made in Italy (MIMIT) has announced a new package of subsidized finance measures (agevolazioni) targeted specifically at companies operating in the automotive supply chain. Published on 1 October 2026, the initiative aims to support the sector’s ecological and digital transition, in line with the National Recovery and Resilience Plan

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

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

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Belarus: Belarus Sets 2027 Socio-Economic Parameters Including Tax Policy

On 1 October 2026, the Belarusian Government officially published Decree No. 342 establishing the key socio-economic development parameters for the Republic of Belarus for 2027. This foundational decree sets the macroeconomic framework that directly shapes tax policy, revenue projections, and fiscal incentives for the coming year. The decree encompasses GDP growth targets, inflation forecasts, budget

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Austria: Austria Tax Amnesty: Anonymous Voluntary Disclosure Procedure Explained

The Austrian Ministry of Finance has reaffirmed and refined the “Steuerliche Anonymverfügung” (Anonymous Tax Ruling) procedure under Section 210 of the Fiscal Penal Code (FinStrG), effective for voluntary disclosures submitted after 15 March 2026. This mechanism allows taxpayers who have inadvertently or intentionally underreported income, assets, or VAT liabilities to rectify their position without facing

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Austria: First Late Payment Surcharge on VAT and Capital Gains Tax Liability

The Federal Fiscal Court decided on 18 September 2026 (RV/7103402/2026) on the imposition of a first late payment surcharge (Säumniszuschlag) concerning both VAT (Umsatzsteuer) and capital gains tax (Kapitalertragsteuer) liability. The court confirmed the surcharge’s applicability where the taxpayer failed to remit the combined liability by the due date, rejecting arguments that the different legal

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

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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North Macedonia: North Macedonia Tax Authority at German-Macedonian Controlling Forum

On 1 October 2026, a delegation from the Public Revenue Office (PRO) attended the 7th German-Macedonian Controlling Conference held at the Heidelberg Faculty in Skopje. The conference focused on contemporary challenges in controlling, including artificial intelligence, digitalization, and the requalification of professionals. The PRO’s participation underscores its commitment to modernizing internal control functions and adopting

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Romania: Romania Targets Luxury Asset Purchases Without Economic Justification

On 1 October 2026, ANAF announced targeted spot-checks on companies that have acquired luxury goods and developed amenity facilities without demonstrable economic justification. The initiative addresses a persistent compliance risk where corporate assets are diverted for personal benefit of shareholders or executives, constituting hidden profit distributions subject to dividend tax and social contributions. The verification

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Lithuania: Lithuania Proposes Excise Relief Limited to Food Chain Participants

On 1 October 2026, Lithuania’s Minister of Agriculture presented a legislative proposal to grant excise duty exemptions exclusively to enterprises that operate within the integrated food supply chain – from primary agricultural production through processing to wholesale distribution. The measure aims to mitigate the impact of rising energy and input costs on food affordability while

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