Europe

Netherlands: Supreme Court Refers Rhine Boatmen Social Security Questions to ECJ

On 23 October 2026, the Dutch Supreme Court referred prejudicial questions to the Court of Justice of the European Union (CJEU) concerning the social security coverage of a Rhine boatman employed by two different employers on the same vessel. The central issue is the interpretation of the Rhine Boatmen Convention (Rijnvarendenovereenkomst) and its interaction with

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Ukraine: Ukraine War Risk Insurance: Tax Treatment of Property Compensation

On 23 October 2026, the Liga:Zakon platform announced a free webinar addressing the tax implications of receiving compensation for property damaged due to military actions and insurance payouts under war risk policies. The session covers Corporate Income Tax (CIT) treatment, VAT consequences, and proper documentation for tax audit defense. Recent amendments to the Tax Code

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Ukraine:Ukraine Digital Platform Tax Law Published: Effective Dates

The Verkhovna Rada has published the Law on Taxation of Income from Digital Platforms, implementing OECD/G20 BEPS recommendations for the digital economy. The legislation defines “digital platform operators” and establishes withholding obligations for income earned by non-resident sellers. Key provisions enter into force on 1 January 2027, with registration and reporting requirements starting 1 October

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Albania: Albania Fiscal Report: Preliminary Revenue & Expenditure Jan-Sep 2026

On 23 October 2026, the Albanian Ministry of Finance published the preliminary consolidated fiscal performance report covering the first nine months of 2026 (January–September). The release fulfills the statutory reporting requirements under Article 22 of the Organic Budget Law (Law No. 9936/2008) and the Law on Financial Management and Control, which mandate quarterly updates on

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Cyprus:EU Budget Talks Stall: New Taxes on Big Firms, Polluters

As of 23 October 2026, negotiations on the European Union’s 2028-2034 Multiannual Financial Framework (MFF) have reached a deadlock, prompting the European Commission to advance a legislative package introducing new EU-level own resources. The proposal, detailed in COM(2026) 450, includes three pillars: a revised Corporate Tax Base (CTB) directive imposing a minimum 15% effective tax

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Netherlands: Court Upholds Dutch Taxation of Pension Benefits Absent Proof of Foreign Facility

On 23 October 2026, the District Court of Zeeland-West-Brabant ruled that the Netherlands retains the right to tax pension benefits paid by Nationale-Nederlanden to a resident taxpayer. The taxpayer argued that the pension accrual was not fiscally facilitated in the Netherlands, implying exemption under the relevant tax treaty. The Court found the taxpayer’s evidence insufficient

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Poland: Poland Coalition Split on CIT Hike and PIT Threshold Indexation Vote Details

On 23 October 2026, the Sejm voted on minority amendments to the CIT, PIT, and Lump-Sum Tax Acts (Sejm Paper No. 3147). The vote revealed a split within the ruling coalition, with several government-backbench MPs supporting opposition proposals to keep the 19% CIT rate and introduce PIT threshold indexation from 2028. The article provides a

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Poland:Poland e-Documents System Undergoes Maintenance

On 23 October 2026, the Central IT Center (Centralny Ośrodek Informatyki – COI) notified users of scheduled maintenance for the e‑Dokumenty platform, a critical component of the Polish tax administration’s digital document exchange infrastructure. The outage window is scheduled from 22:00 on 23 October to 06:00 on 24 October 2026 (CEST), affecting the submission of

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Portugal: Portugal Updates Fuel Tax Rates for Late October 2026

On 23 October 2026, Portaria No. 467-A/2026/1 revised and fixed the unit tax rates for the Tax on Petroleum and Energy Products (ISP) applicable from 23 October 2026. This monthly adjustment mechanism, governed by Law No. 12-B/2026, tracks international crude oil price movements and EUR/USD exchange rates to maintain fiscal neutrality while ensuring revenue stability.

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