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Europe

Germany: EU Parliament Votes VAT Fraud Initiative Report Draws Criticism

Germany /

On 23 October 2026, the European Parliament voted on its own-initiative report (INI) concerning the fight against Value Added Tax (VAT) fraud, a persistent issue costing Member States billions annually in lost revenue through carousel fraud and missing trader schemes. The report, while politically symbolic, carries no binding legislative force. The German Association of Tax

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Spain: Tax Agency Fines Self-Employed for Amending Returns to Reclaim Overpaid Tax

Spain /

On 23 October 2026, tax advisors reported that the Spanish Tax Agency is imposing penalties on self-employed individuals who file rectifying declarations (declaraciones rectificativas) to recover income tax (IRPF) overpaid in previous years. The sanctions are based on the interpretation that such corrections constitute an infringement under the new rectification framework introduced by Royal Decree-Law

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Italy: Italy: Special Voluntary Disclosure Rules for 2020-2023

Italy /

On 23 October 2026, the Director of the Italian Revenue Agency signed a measure defining the modalities and terms for accessing the special voluntary disclosure (ravvedimento speciale) provided by Article 29 of Legislative Decree no. 148/2026. This regime allows taxpayers who have adhered to the biennial preventive concordato (concordato preventivo biennale) for the 2024-2025 period

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Netherlands: Dutch Tax Court Lacks Jurisdiction in Rent Subsidy Dispute

Netherlands /

On 23 October 2026, the Hague Court of Appeal issued a landmark ruling clarifying that the Dutch tax court (belastingrechter) lacks jurisdiction to adjudicate entitlement to rent subsidy (huurtoeslag) within a proceeding concerning an income tax assessment (IB/PVV). The case centered on a taxpayer challenging an income tax assessment while simultaneously seeking a determination on

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Ukraine：Ukraine Mobilization: Cabinet Updates Booking Mechanism for Key Employees

Ukraine /

On 23 October 2026, the Cabinet of Ministers adopted Resolution No. 1145 introducing significant changes to the booking mechanism for employees critical to enterprise operations during martial law. The resolution expands eligible categories, simplifies the application process, and links booking validity to tax compliance status. Enterprises with tax arrears exceeding UAH 100,000 lose booking rights

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Italy: Italy: 20 New Tax Codes for Legal Cumulation Penalty

Italy /

On 23 October 2026, the Italian Revenue Agency issued Resolution no. 38/2026, establishing 20 new tax codes (codici tributo) for the payment of the single penalty (sanzione unica) applicable in cases of legal cumulation (cumulo giuridico) during voluntary disclosure (ravvedimento operoso). The legal cumulation mechanism, introduced by Article 3 of Legislative Decree no. 87/2024, applies

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Poland: Poland Scraps Expansion Tax Relief, Extends Robotization Relief

Poland /

On 23 October 2026, the Polish Ministry of Finance unveiled a draft amendment to the Corporate Income Tax (CIT) and Personal Income Tax (PIT) acts (UD461) that fundamentally reshapes two key investment incentives. The expansion relief (ulga na ekspansję), which allowed taxpayers to deduct certain expansion-related expenses, is slated for complete removal from both tax

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Poland: Poland Transfer Pricing: Defending Intra-Group Financing Terms

Poland /

Published on 23 October 2026, this EY Poland insight analyzes the draft regulation proposing a new Chapter 4a “Financial Transactions” within the Corporate Income Tax (CIT) transfer pricing framework. The proposal signals a decisive shift by Polish legislators toward rigorous scrutiny of intra-group financing arrangements, including loans, cash-pooling, and guarantees. The analysis emphasizes that taxpayers

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Poland: Poland Sejm Adopts Petru Amendment; Economist Warns on Tax Policy Coherence

Poland /

On 23 October 2026, the Sejm formally adopted MP Ryszard Petru’s transitional relief amendment for the PIT second threshold. Prominent economist Professor Jerzy Osiatyński warned in a televised debate that piecemeal amendments without a comprehensive tax expenditure review undermine fiscal coherence. He cited the OECD’s 2025 Tax Policy Review of Poland, which identified 142 tax

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