Europe

Sweden: Waste Tax Review Referral Launched by Government

On 4 September 2026, the Government launched a referral (remiss) on the report from its assignment to review and analyze the waste tax (skatt på avfall). The referral invites comments from relevant authorities, industry organizations, and other stakeholders on the proposed changes to the waste taxation framework. The review aims to ensure the tax effectively

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Spain: Spain Fiscal Council Convenes to Review Regional Tax Coordination

On 4 September 2026, Spain’s Ministry of Finance announced the convening of the Fiscal and Financial Policy Council (Consejo de Política Fiscal y Financiera – CPFF), the supreme intergovernmental body responsible for coordinating fiscal policy between the Central Government and the Autonomous Communities. This meeting addresses the ongoing reform of the regional financing model, a

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North Macedonia: Macedonia Tax Office Expands Fair Tourism Compliance Campaign

On 4 September 2026, the Public Revenue Office continued its nationwide “Fair Tourism Starts with Reported Income” campaign with a working meeting in Struga, engaging stakeholders from the tourism sector. The initiative, launched to combat the shadow economy and improve voluntary tax compliance, focuses on educating hospitality businesses about their obligation to report all income,

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Italy: Italy Supreme Court: Tax Fraud Crime Applies Beyond Collection Phase

On 4 September 2026, the Italian Supreme Court (Corte di Cassazione) issued ruling No. 26731/2026, clarifying that the crime of fraudulent subtraction of assets to avoid tax payment (Article 11 of Legislative Decree 74/2000) is a “crime of danger” rather than a “crime of damage.” This landmark decision establishes that the offense is consummated when

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Denmark: Denmark Tax Authority Exposes Social Dumping in Copenhagen Businesses

On 4 September 2026, Skattestyrelsen announced the results of a coordinated control action across Greater Copenhagen, uncovering social dumping indicators in 15 companies. The operation targeted sectors with high concentrations of posted workers, including construction, facility management, and transport. Inspectors verified compliance with the Posted Workers Act, VAT registration thresholds, and payroll tax obligations. The

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Poland: Poland Extends Robotization Tax Relief 10 Years, Revises Rules

Poland’s Ministry of Finance has proposed extending the robotization tax relief by an additional 10 years, alongside modifications to its settlement rules. The relief, originally introduced to encourage automation investments, allows companies to deduct eligible costs from their corporate income tax base. The proposed extension aims to provide long-term certainty for manufacturers investing in Industry

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Portugal: Portugal Clarifies IMT Scope for Individuals Based on Marital Status

On 4 September 2026, the AT issued Ofício-circulado n.º 40131/2026 clarifying the scope of Article 17(10)(a) and (b) of the Municipal Property Transfer Tax Code (CIMT) when the taxpayer is an individual. The circular interprets how marital status affects the application of exemptions and reduced rates for property transfers. Key Takeaways Marital Status Determines Tax

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Russia: Russia FTS Explains Tax Benefit Procedures for Large Families

On 4 September 2026, the Federal Tax Service of Russia (FTS) published detailed guidance clarifying the procedural requirements for large families to claim personal income tax (PIT) benefits. The announcement addresses recent amendments to the Tax Code governing social tax deductions for families with three or more children, specifying documentation standards, application timelines, and verification

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Denmark: Denmark Tax Authority Detects Social Dumping in Southern Jutland Firms

On 4 September 2026, the Danish Tax Authority reported findings from a control action in Southern Jutland, where 9 foreign companies showed signs of social dumping. The inspections concentrated on cross-border service providers in agriculture, food processing, and construction. Common violations included missing VAT registrations, incorrect posting notifications, and wages below collective agreement minimums. Skattestyrelsen

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Russia: Russia FTS Explains Tax Benefit Procedures for Large Families

On 4 September 2026, the Federal Tax Service of Russia (FTS) published detailed guidance clarifying the procedural requirements for large families to claim personal income tax (PIT) benefits. The announcement addresses recent amendments to the Tax Code governing social tax deductions for families with three or more children, specifying documentation standards, application timelines, and verification

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