On 26 October 2026, the Slovenian accounting portal Računovodja.com published an e-material addressing the accounting and tax treatment of state funds, donations, and sponsorships received by institutes. The guidance clarifies VAT exemptions, corporate income tax recognition, and proper ledger recording for non-profit entities under the Value Added Tax Act (ZDDV-1) and Corporate Income Tax Act
As of 26 October 2026, the Financial Times reports that the OECD/G20 Inclusive Framework’s Pillar Two global minimum tax (15% effective rate) has paradoxically increased tax revenues for traditional low-tax jurisdictions including Bermuda, Cayman Islands, and Jersey. Multinational enterprises (MNEs) are restructuring to consolidate taxable presence in these jurisdictions rather than eliminating them, leveraging substance
Spain: Global Minimum Tax Boosts Tax Haven Revenues, FT Reports Read More »
On 26 October 2026, a new amendment decree (Wijzigingsbesluit) entered into force regulating access to the Ultimate Beneficial Owner (UBO) registers for administrative bodies and legal entities with a government mandate. The decree specifies which entities may request UBO information to fulfill statutory or EU-law obligations. Notably, the Dutch Customs authority (Douane) has been added
Netherlands: Amendment Decree Expands UBO Register Access for Public Bodies Read More »
On 26 October 2026, the Polish National Revenue Administration (KAS) announced the launch of a new online contact channel enabling taxpayers and businesses to submit tax and customs inquiries directly to the administration via a digital platform. This initiative forms part of KAS’s ongoing digital transformation strategy to improve taxpayer services, reduce response times, and
Poland: Poland KAS Launches Online Tax and Customs Helpdesk Service Read More »
On 26 October 2026, Romania’s Ministry of Finance published a draft legislative proposal to maintain fuel price containment measures through January 2027. The measures, originally introduced via Government Emergency Ordinance (GEO) No. 27/2022 in response to the energy price shock following Russia’s invasion of Ukraine, include a temporary reduction of excise duties on gasoline and
Romania: Romania Extends Fuel Price Cap, Estimates Excise Cut Impact on Diesel Read More »
Released on 26 October 2026, this e-material explains the tax consequences of selling or disposing of fixed assets under the Corporate Income Tax Act (ZDDPO-2) and VAT Act (ZDDV-1). The guide covers the calculation of taxable gains, recapture of previously claimed depreciation, and VAT liability on asset transfers. It applies to all Slovenian taxpayers disposing
Slovenia: Slovenia Corporate Tax: Sale and Disposal of Fixed Assets Rules Read More »
As of 26 October 2026, the Indirect Taxation Authority (UIO) published the notice for Auction 594, continuing the regular cycle of public auctions for goods seized during customs enforcement. The auction includes a variety of items confiscated due to violations such as undeclared imports, counterfeit products, or unpaid excise duties. Detailed catalogs, viewing schedules, and
Bosnia and Herzegovina: Bosnia Customs Auction 594: Confiscated Goods Public Sale Read More »
On 26 October 2026, the Dutch Supreme Court (Hoge Raad) published a preliminary list of judgments scheduled for delivery on 30 October 2026. The docket includes several tax-related cases, covering issues such as corporate tax deductions, VAT exemptions, and procedural matters under Articles 80a and 81 of the Rules of Procedure for the Judiciary (RO).
Netherlands: Supreme Court Previews Upcoming Rulings for 30 October 2026 Read More »
In an opinion piece published on 26 October 2026, Deloitte tax experts Adrian Teampău and Anca Andrei-Cimbru warn that Romania faces a payment of nearly €1 billion to the EU budget for non-recycled plastic packaging waste under the EU’s plastic own resource mechanism. The levy, established by Council Decision (EU, Euratom) 2020/2053 on the system
Romania: Deloitte: Romania Faces €1B EU Plastic Levy Bill for Non-Recycled Waste Read More »
Published on 26 October 2026, this sector-specific e-material outlines the accounting and VAT obligations for road transport companies operating in Slovenia and across EU borders. It references the VAT Act (ZDDV-1), the Intrastat Regulation, and the EU VAT Directive 2006/112/EC. The guidance is effective for financial years starting on or after 1 January 2026. Key
Slovenia: Slovenia Transport Sector VAT: Accounting for Road Haulage Companies Read More »
