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Europe

Kosovo: Kosovo TAK Sets Oct 31 Deadline for EDI Employee Registration

Kosovo /

On 26 October 2026, the Tax Administration of Kosovo (TAK) issued a formal reminder to all employers regarding the mandatory registration of current employees within the Electronic Data Interchange (EDI) system. The deadline for completing and declaring employee data is set for 31 October 2026. This obligation stems from administrative instructions governing payroll reporting and

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Greece: Greece Recalls Unsafe Strawberry Distillate Alcohol Product

Greece /

Following laboratory analysis confirming the presence of harmful substances, AADE ordered the immediate recall of a specific strawberry distillate alcoholic beverage on 26 October 2026. The product, identified by batch number and producer details, was found to contain methanol levels exceeding EU safety limits. The recall is enforced under national food safety and excise legislation,

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Italy: Italy Tax Abuse: Burden of Proof and Contraddittorio Requirements Clarified

Italy /

A comprehensive analysis published on 26 October 2026 examines the evolving jurisprudence on abuse of law (abuso del diritto) under Article 10-bis of Law 212/2000 (Statuto del Contribuente). The article delineates the necessary conditions for tax authorities to invoke the abuse doctrine: (i) existence of one or more operations lacking economic substance, (ii) achievement of

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Portugal: Portugal Capital Gains Rules Change for Ruins and Home Offices

Portugal /

Effective 1 January 2026, amendments to the IRS Code modify the treatment of capital gains on property sales in two key areas. First, the reinvestment exemption for primary residence proceeds now explicitly includes the purchase of properties classified as “ruins” (ruínas), provided reconstruction is completed within 24 months. Second, the deduction for home office expenses

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Serbia: VAT Place of Supply for Business Events to Foreign Entities

Serbia /

The Serbian Tax Administration issued an official opinion on 26 October 2026 clarifying the place of supply for business event organization services provided by a domestic VAT taxpayer to a foreign legal entity. Under Article 28 of the VAT Law, such B2B services are taxed at the customer’s place of establishment. The opinion confirms that

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Kosovo: Kosovo Tax Authority: Employee EDI Registration Deadline Oct 31

Kosovo /

The Tax Administration of Kosovo (ATK) has issued a formal reminder to all employers that the deadline for completing and declaring employee data in the Electronic Data Interchange (EDI) system is 31 October 2026. This obligation applies to all employees currently in an employment relationship and is mandated under the Law on Tax Administration and

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Switzerland: Swiss Federal Tax Administration Updates Tax Policy Proposals Tracker

Switzerland /

On 26 October 2026, the Swiss Federal Tax Administration (ESTV) published an updated compilation of pending tax policy proposals and popular initiatives currently under consideration by the Federal Parliament. This periodic release serves as a key monitoring tool for multinational enterprises, tax advisors, and industry associations tracking legislative developments that could impact corporate and individual

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Spain: Supreme Court Allows Tax Debt Collection Despite Inspection Errors

Spain /

In a landmark ruling dated 26 October 2026, the Spanish Supreme Court (Sentencia 987/2026) upheld the Tax Agency’s right to collect a tax debt from a self-employed individual even though the inspection procedure contained errors. The Court determined that because the taxpayer had the opportunity to present allegations and evidence during the process, the procedural

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Greece: Greece Sets Nov 13 Deadline for Short-Stay Tax Declarations

Greece /

AADE announced on 26 October 2026 that the deadline for submitting Short-Stay Declarations (Δηλώσεις Βραχυχρόνιας Διαμονής) is extended to 13 November 2026. These declarations are required for individuals staying in Greece for short periods (typically under 183 days) who earn income from Greek sources or need to certify tax residency for treaty purposes. The extension

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Italy: Italy Social Security: SRL Working Partners Exempt from INPS on Retained Earnings

Italy /

The Italian Supreme Court (Cassazione) issued a landmark ruling on 24 October 2026 confirming that undistributed profits allocated to reserves in non-transparent SRLs (limited liability companies) are excluded from the INPS contribution base for working partners (soci lavoratori). The decision resolves a long-standing dispute between the National Social Security Institute (INPS) and taxpayers, who argued

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