Europe

Ireland: Ireland Archives Revenue Guidance on Member-Owned Clubs Taxation

On 28 September 2026, Irish Revenue officially archived its long-standing guidance on the tax treatment of member-owned clubs, a move that signals an impending regulatory overhaul for the sector. The archived document previously provided clarity on VAT exemption thresholds, mutual trading principles, and the treatment of joining fees and subscriptions. Revenue has indicated that replacement

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Finland: Finland Updates Soft Drink Excise Duty Guidance

On 28 September 2026, the Finnish Tax Administration (Verohallinto) published updated guidance on the excise duty applicable to soft drinks (virvoitusjuomavero). This guidance consolidates the current legislative framework, including the Act on Excise Duty on Soft Drinks (1471/1994) and subsequent amendments, and provides detailed instructions for taxpayers on calculation, reporting, and payment obligations. The guidance

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Austria: Austria BFG: EU VAT Interest Applies Before National Law

On 28 September 2026, the Austrian Federal Finance Court (BFG) delivered a pivotal ruling (case reference: 66bfa256-ec0b-4f61-9738-672f780a64c0) on the entitlement to interest on VAT refunds for periods preceding the national transposition of the EU interest obligation. The case involved a multinational group that had filed VAT refund claims for the years 2018‑2020. The tax authority

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Ireland: Ireland Publishes New VAT Guidance for Waste Disposal Services

Effective 28 September 2026, Irish Revenue has released comprehensive VAT guidance specifically targeting waste disposal and recycling services. The new directive clarifies the place of supply rules for cross-border waste movements, establishes liability for landfill levy interactions, and defines the VAT treatment of recycling credits and extended producer responsibility (EPR) scheme contributions. This guidance implements

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Faroe Islands: Faroe Islands Presents 2027 Fiscal Law Proposal at Press Conference

On 28 September 2026, the Faroese Ministry of Finance announced a press conference scheduled for 30 September 2026 at 10:00, where Finance Minister Aksel V. Johannesen will formally present the government’s fiscal law proposal for 2027 (fíggjarlógaruppskotið fyri 2027) to the media and public. This annual fiscal legislation sets the legal framework for state revenues,

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Greenland: Greenland UTV Tax Rates Change Oct 1: 1,000 DKK Annual Fee for Vehicles

On 28 September 2026, the Greenland Tax Agency announced a significant revision to the UTV (vehicle excise duty) rates effective 1 October 2026. The new regulation introduces a uniform annual fee of 1,000 DKK for all registered motor vehicles, replacing the previous graduated structure based on vehicle weight, engine size, and fuel type. The change

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Greece:Greece-UK Customs Cooperation Memorandum Signed with HMRC

On 28 September 2026, AADE and the UK’s HM Revenue & Customs (HMRC), Home Office, and National Crime Agency (NCA) signed a Memorandum of Understanding (MoU) to deepen customs cooperation post-Brexit. The agreement establishes a framework for automated exchange of customs declaration data, joint risk analysis operations, and mutual administrative assistance in investigations of customs

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Ireland: Irish Parliamentary Budget Office Publishes Labour Income Taxation Paper

On 28 September 2026, the Irish Parliamentary Budget Office (PBO) published a comprehensive analytical paper examining the taxation of labour income in Ireland. The report evaluates the current progressivity of the PAYE/USC/PRSI system, models the distributional impact of potential reforms (including bandwidth adjustments, rate changes, and credit restructuring), and benchmarks Ireland’s labour tax wedge against

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Cyprus:Cyprus Unveils Tax Relief Measures Amid Geopolitical Crisis

On 28 September 2026, the Ministry of Finance published a detailed press release outlining a comprehensive package of measures taken by the Government to address the impact of geopolitical developments on the Cypriot economy. The announcement comes against the backdrop of sustained regional instability, energy supply disruptions, and inflationary pressures affecting key sectors such as

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United Kingdom: UK Making Tax Digital Income Tax Service Issues Guidance Published

On 28 September 2026, HM Revenue & Customs (HMRC) published updated guidance on service availability and known issues for the Making Tax Digital (MTD) for Income Tax platform. This guidance is critical for the 436,000 sole traders and landlords already mandated under MTD for Income Tax, as well as agents and software developers supporting quarterly

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