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Poland: Ryanair Challenges Wizz Air on Polish Tax Payments in Corporate Dispute

Poland /

On 22 October 2026, Ryanair’s CEO Michael O’Leary publicly challenged Wizz Air’s Hungarian parent group regarding its Polish corporate tax footprint, alleging that Wizz Air’s Polish operations generate minimal CIT revenue due to intra-group cost allocations to Hungary. The dispute highlights the ongoing tension over profit allocation in the low-cost carrier sector under Poland’s transfer

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Ukraine：Ukraine Fuel Expense Reimbursement: Tax Treatment for Employees

Ukraine /

On 22 October 2026, the State Tax Service clarified the tax treatment of fuel expense reimbursements paid to employees using personal vehicles for business purposes. The guidance distinguishes between reimbursements within statutory limits (non-taxable) and excess amounts (subject to personal income tax (PIT) at 18% and military levy at 1.5%). It specifies that employers must

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United Kingdom: Pillar Two Year Two: Lessons from First Compliance Cycle

United Kingdom /

As multinational enterprises complete their first annual compliance cycle under the OECD/G20 BEPS Pillar Two Global Anti-Base Erosion (GloBE) Rules, KPMG tax experts have released a video analysis distilling critical lessons learned and practical strategies for a more efficient, scalable second year. The first cycle, covering fiscal years starting on or after 31 December 2023,

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Italy: Italy: Environmental Recovery Provisions Ruled Non-Deductible

Italy /

On 22 October 2026, the Italian Supreme Court (Corte di Cassazione) issued ordinance no. 26382/2026, ruling that provisions for environmental recovery costs associated with the future decommissioning of an incineration plant are not deductible for corporate income tax (IRES) purposes. The plant operated under an integrated environmental authorization (AIA) issued by the Region. The Court

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Italy: Italy Biennial Concordat: Substitute Tax Cap at €85,000 Alters 2026-2027 Tax Planning

Italy /

The Biennial Preventive Concordat (CPB) 2026-2027 introduces a critical limitation: the differential income eligible for the favorable substitute tax rates (10%, 12%, or 15% depending on reliability score) is capped at €85,000. Any positive differential exceeding this threshold is taxed at ordinary rates—43% for IRPEF taxpayers and 24% for IRES subjects. This cap significantly reduces

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Spain: Cruise Industry Opposes Barcelona Port Call Tax Increase

Spain /

On 22 October 2026, the Cruise Lines International Association (CLIA) Europe filed a formal complaint with the European Commission challenging Barcelona’s 40% increase in the passenger disembarkation tax (from €7 to €9.80 per passenger) approved by the City Council on 21 October. The industry argues the levy constitutes illegal state aid by discriminating against maritime

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Greece：Greece Debuts myDiesel App for Instant Agricultural Fuel Tax Relief

Greece /

On 22 October 2026, the Ministry of Rural Development and Food, the Ministry of Agricultural Development and Food, and AADE jointly launched the myDiesel mobile application, a digital tool that allows farmers and agricultural contractors to obtain immediate exemption from the Special Consumption Tax (Excise Duty) and corresponding VAT on agricultural diesel purchases. The app

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Italy: Italy Flat-Rate Scheme: MEF Consultation Launched on €85,000 Revenue Threshold

Italy /

The Ministry of Economy and Finance (MEF) has opened a public consultation on 22 October 2026 regarding the potential revision of the €85,000 revenue threshold for the flat-rate regime (regime forfettario). The consultation seeks input from professional associations, businesses, and academics on whether the current cap—unchanged since 2023—should be increased to account for inflation and

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Poland: Q4 2026 Tax Compliance Calendar: Key Deadlines & 2027 Changes

Poland /

On 22 October 2026, EY Poland releases its quarterly compliance calendar webcast, providing a detailed roadmap of the most critical tax filing deadlines and legislative changes for the fourth quarter of 2026 and the upcoming 2027 fiscal year. With the Polish tax administration accelerating the digitalisation agenda — mandating KSeF e-invoicing for all B2B transactions,

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