On 10 August 2026, the Revenue Administration of the Republic of North Macedonia published Debtor List No. 8/2026, a comprehensive registry of taxpayers identified as having outstanding tax liabilities that had become due and payable as of 30 April 2026 and remained unpaid as of 31 July 2026. The list, compiled in accordance with the
On 10 August 2026, the Finance Ministry reported that targeted Normverbrauchsabgabe (NoVA) audits in the first half of 2026 generated €1.02 million in additional tax assessments and penalties. The Financial Police and customs authorities focused on parallel imports, electric-vehicle conversions, and misclassified commercial vehicles. Key findings included 47 cases of understated CO₂ values, 12 illegal
Austria: NoVA Controls Yield €1 Million in Additional Consumption Tax Assessments Read More »
On 10 August 2026, the Lithuanian Tax Authority published amendments to provisions 4 and 39 of the Tax Code, accompanied by an explanatory commentary that clarifies the taxable income definition for corporate entities. These amendments aim to eliminate ambiguities in profit calculation and specify procedural steps for filing adjusted tax returns. Effective: 1 September 2026.
On 10 August 2026, VMI issued an amendment to provision 55 of the Tax Code, updating the commentary on targeted tax relief measures. The revision aligns Lithuanian tax incentives with European Union standards, modifies eligibility criteria for deductions, and clarifies the scope of allowable expenses for both corporate and individual taxpayers. Effective: 1 September 2026.
Lithuania: Amendment to Lithuania’s Tax Code provision 55 with updated commentary Read More »
AADE customs authorities seized 1,296 unauthorized freon cylinders in Kipos and Doryrani, with an estimated tax evasion value exceeding €338,000. The operation targeted illegal import and trade of regulated gases, reinforcing environmental tax enforcement. Offenders face both financial penalties and criminal referral. Key Takeaways 1,296 illegal freon cylinders seized with evasion value over €338,000. Operation
Greece: AADE Seizes 1,296 Illegal Freon Cylinders in Kipos and Doryrani Read More »
Revenue eBrief No 118 26 dated 7 August 2026 details the operational rollout of the Centralised Clearance at Export CCE scheme a transformative customs initiative designed to modernize export clearance procedures for Irish businesses engaged in international trade The CCE framework replaces fragmented manual processes with a unified digital interface enabling exporters to lodge single
Ireland: Revenue Launches Centralised Clearance at Export for Improved Customs Read More »
On 7 August 2026, the Finnish Tax Administration issued updated guidance on the corporate income tax treatment of expert fees (asiantuntijapalkkiot) incurred in connection with the acquisition and disposal of shares (osakkeiden hankinta ja luovutus). Under the Finnish Business Tax Act (Laki elinkeinonharjoittajan tuloverotuksesta) and the Income Tax Act, the deductibility of such costs depends
Finland: Deductibility of M&A Advisory Fees in Corporate Income Tax Read More »
Released on 7 August 2026, this comprehensive guidance from the Finnish Tax Administration addresses the taxation of individuals who have limited tax liability (rajoitettu verovelvollisuus) in Finland. Under the Finnish Income Tax Act, non-resident individuals are taxed only on Finnish-source income, such as employment income for work performed in Finland, directors’ fees from Finnish companies,
Finland: Taxation of Limited Tax Liability Income for Non-Resident Individuals Read More »
On 7 August 2026, the Spanish Tax Agency (Agencia Tributaria) and the National Police announced the dismantling of a criminal organization dedicated to Value Added Tax (VAT) fraud in the alcoholic beverage sector and associated money laundering. The joint operation targeted a network that allegedly used a complex web of shell companies and fraudulent invoicing
Spain: Spanish Tax Agency Dismantles VAT Fraud Ring in Alcoholic Beverage Sector Read More »
AADE reactivated the EAЕ 2025 correction system to allow taxpayers to submit amendments following the last scheduled payment deadline. The system addresses discrepancies in prior-year tax filings and enables voluntary regularization of underreported amounts before statutory limitation periods expire. Key Takeaways EAЕ 2025 correction system reopened for taxpayer amendments post-final payment. Facilitates voluntary regularization of
Greece: AADE Reopens EAЕ 2025 System for Corrections After Final Payment Read More »
