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Europe

Netherlands: Six-Week Appeal Term Complies with EU Law, Supreme Court Rules

Netherlands /

On 26 October 2026, the Dutch Supreme Court (Hoge Raad) ruled that the statutory six-week appeal period for tax decisions does not violate European Union law. The case examined whether the fixed deadline, combined with the possibility of equitable extension (verschoon), provides sufficient access to justice under EU principles. The Court concluded that the combination

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Serbia: Invoicing Rules for Fixed and Success Fees in Serbia

Serbia /

On 26 October 2026, the Tax Administration published guidelines on invoicing requirements for periodic invoices covering services remunerated by a fixed monthly fee combined with a success-based component. The guidance mandates that each periodic invoice must separately disclose the scope and type of services rendered, the fixed fee portion, and the success fee portion. This

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Ukraine: Gas Export with Deferred Rent Payment: STS Recommendations for Producers

Ukraine /

On 26 October 2026, the State Tax Service issued methodological recommendations for natural gas producers regarding the application of the deferred rent payment mechanism for exported gas. Under the Law on Amendments to Certain Legislative Acts on Ensuring Energy Security, producers exporting gas under certain conditions may defer the payment of rent (royalty) for the

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Spain: Spain Mandates Verifactu for All Clients Once Adopted for Any

Spain /

On 25 October 2026, the Spanish Tax Agency clarified that self-employed taxpayers who voluntarily adopt the Verifactu system for issuing invoices to certain clients must apply it to all clients within the same economic activity. Mixing Verifactu with other invoicing methods (e.g., traditional e-invoicing or paper) for different clients of the same business is prohibited.

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Poland: Poland Sejm Rejects CIT Hike, Approves PIT Threshold Indexation from 2028

Poland /

On 25 October 2026, the Polish Sejm (lower house) adopted amendments to the Corporate Income Tax (CIT), Personal Income Tax (PIT), and Lump-Sum Tax Acts (Sejm Paper No. 3147) that diverge from the government’s original proposal. In a surprise move, a faction of the ruling coalition voted with the opposition to maintain the 19% CIT

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Poland: Poland VAT Refund: Tax Office Cannot Deny Overpaid VAT Refund Solely Because Customer Bore Cost

Poland /

On 25 October 2026, the Supreme Administrative Court (NSA) ruled that a taxpayer who overpaid VAT due to an incorrect rate applied on a fiscal receipt is entitled to a refund, even if the economic burden of the tax was passed on to the final consumer. The tax authority had argued that refunding the seller

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Poland: Poland PIT: Limited Partner Cannot Deduct Partnership Tax Paid Before Conversion to Limited Partnership

Poland /

On 25 October 2026, the Supreme Administrative Court (NSA) issued a judgment clarifying the deduction of lump-sum tax paid by a partnership under the so-called “Estonia CIT” regime. The court held that a limited partner (komplementariusz) in a limited partnership (spółka komandytowa) converted from a general partnership (spółka jawna) may only deduct the lump-sum tax

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Ireland: Ireland Personal Investment Accounts: New Limits & Tax Rules

Ireland /

In a significant move to deepen Ireland’s retail savings market, the Government has launched the Personal Investment Account (PIA) under the Finance Act 2026, effective from 1 October 2026. The new regime, detailed in the Revenue Commissioners’ Tax and Duty Manual Part 45-01-01, provides a tax-advantaged wrapper for individuals to invest up to €5,000 annually

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Spain: Tax Agency Mandates Verifactu for All Clients Once Adopted for Any

Spain /

On 25 October 2026, the Spanish Tax Agency (AEAT) clarified a critical aspect of the Verifactu invoicing regime: once a self-employed individual (autónomo) opts to use Verifactu for any client within a given economic activity, they must apply it to all clients for that activity. The ruling eliminates the possibility of running parallel invoicing systems—such

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Moldova: Moldova to Increase Dividend and Royalty Tax Rates in 2027

Moldova /

On 25 October 2026, Moldova’s Parliament adopted Law No. 189/2026 amending the Tax Code to increase withholding tax rates on dividends and royalty payments to non-residents, effective 1 January 2027. The measure raises the standard dividend withholding tax from 6% to 10% and the royalty withholding tax from 12% to 15%, while preserving reduced rates

Moldova: Moldova to Increase Dividend and Royalty Tax Rates in 2027 Read More »

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