Europe

Hungary: NAV Seizes Thousands of Cigarette Packs in Residential Raid

On 22 October 2026, the National Tax and Customs Administration (NAV) reported a significant excise tax enforcement action in Bács-Kiskun County. Police responded to a noise complaint at a family residence and discovered thousands of cigarette boxes stored illegally. The NAV Revenue Directorate’s financial officers seized the contraband, which represents a substantial evasion of excise

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Spain: Spain Tax Agency Renews Electronic Office Certificate

On 22 October 2026, the Spanish Tax Agency (Agencia Tributaria) announced the successful renewal of the electronic certificate underpinning its Electronic Office (Sede Electrónica). This routine cryptographic renewal ensures the continued security and trustworthiness of the digital platform used by millions of taxpayers and tax professionals for filing returns, making payments, and accessing personalized tax

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Italy:Italy Tax Audit: Inductive Assessment for Bars Requires Specific Evidence, Not Average Markups

The Italian Supreme Court (Cassazione) has reinforced the evidentiary standards for analytical-inductive assessments (accertamento analitico-induttivo) targeting bars and public establishments. In a ruling dated 20 October 2026, the Court held that revenue reconstruction cannot rely solely on applying average markup percentages (ricarico medio) across heterogeneous product categories. Instead, the tax office must account for product-specific

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Serbia: Serbia Tax Police Seize Illegal Cigarettes in Enforcement Action

On 22 October 2026, the Tax Administration’s Tax Police Sector announced the detention of two individuals in connection with the unauthorized trade of cigarettes and cut tobacco lacking valid excise stamps. The operation, conducted under the Law on Excise Duties and the Criminal Code provisions on tax evasion and smuggling, resulted in the seizure of

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Hungary: Fake Customs Documents Used in Online Scams Warns NAV

On 22 October 2026, NAV issued a public warning about a new online scam involving counterfeit customs documents. Fraudsters created fictitious customs declarations to deceive a customer into paying nearly half a million forints for goods that never existed. The victim became suspicious and avoided the loss. NAV emphasized the importance of verifying customs documentation

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Spain: Spain Releases Consolidated Corporate Tax Accounts for 2024

On 22 October 2026, the Spanish Tax Agency (Agencia Tributaria) published the Consolidated Annual Accounts for Corporate Income Tax corresponding to the 2024 fiscal year. This statistical release aggregates data from corporate taxpayers filing under Form 200 (standalone entities) and Form 220 (consolidated tax groups), providing a comprehensive view of the corporate tax landscape in

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Moldova: Moldova Consults Public on EU Tax Chapter Negotiating Positions

On 22 October 2026, the Ministry of Finance launched a public consultation on the negotiating positions for Chapter 16: Taxation, alongside Chapters 4, 9, and 17, as part of Moldova’s EU accession negotiations. The consultation package includes detailed position papers on the approximation of Moldovan legislation to the EU’s Direct Tax Acquis (Parent-Subsidiary Directive, Merger

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Netherlands: Dutch Tax Authority Expands Payment Overview with Corporate Tax

On 22 October 2026, the Dutch Tax and Customs Administration (Belastingdienst) announced a significant expansion of its “Overzicht betalen en ontvangen” (Overview of Payments and Receipts) digital portal to include corporate income tax (vennootschapsbelasting) payment information. This development marks a further step in the creation of a centralized digital environment where citizens, entrepreneurs, and tax

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Hungary: License Plate Tampering Uncovered in Nighttime NAV Check

During a nighttime inspection on 22 October 2026, NAV Revenue Directorate officers discovered a trailer with a license plate that had been cosmetically altered using putty to obscure its true identity. The vehicle was stopped on a highway, and the tampering was detected through careful physical examination. The driver and the vehicle were subjected to

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