Europe

Finland: Tax Admin Increases Alcohol & Labor Sector Oversight in 2027

The Finnish Tax Administration announced on 22 October 2026 a strategic intensification of tax control activities targeting alcohol production and labor-intensive industries for the year 2027. This decision stems from risk analyses indicating higher probabilities of tax evasion, undeclared employment, and excise duty fraud in these sectors. The alcohol production focus includes breweries, distilleries, and

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Estonia: Estonia Tax Board Flags 6 Common Investment Account Declaration Errors

On 22 October 2026, the Tax and Customs Board (Maksu‑ ja Tolliamet, MTA) published a detailed overview of the six most frequent errors taxpayers make when declaring investment account (investeerimiskonto) transactions. The investment account regime, introduced in 2011, allows deferral of capital gains tax until funds are withdrawn. However, strict reporting obligations apply: all deposits,

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Spain: Spain Publishes Average Payment Period Data for Local Entities August 2026

The Ministry of Finance published on 22 October 2026 the Average Payment Period (Periodo Medio de Pago – PMP) indicators for local entities corresponding to August 2026, as required by Article 9 of Law 3/2004 on Late Payment Measures (transposed from Directive 2011/7/EU). The PMP measures the average calendar days between the receipt of a

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United Kingdom: UK Benefit Verification Appeals Move to FTT Tax Chamber

Effective 22 October 2026, the First-tier Tribunal (FTT) Tax Chamber will assume jurisdiction over appeals related to benefit verification decisions previously handled by the Social Entitlement Chamber. This transfer follows a Ministry of Justice review aimed at consolidating tax-related appeals within a single specialist chamber. The move affects disputes over tax credits, child benefit, and

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Slovenia: Govt Sets Daily Sick Pay for Self-Employed Cultural Workers

On 22 October 2026, the Government of the Republic of Slovenia adopted a decree (Uredba o določitvi dnevnega bolniškega nadomestila za samostojne delavce v kulturi) specifying the daily amount of sickness benefit for self-employed individuals in the cultural sector. This measure implements the provisions of the Labour Market Regulation Act (Zakon o urejanju trga dela)

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Ukraine:Ukraine STS & EU4PFM Boost Cooperation for EU Tax Alignment

The State Tax Service and the EU4PFM (European Union for Public Financial Management) program signed a new cooperation memorandum to accelerate convergence of Ukraine’s tax administration with EU acquis. The partnership focuses on three pillars: (1) enhancing digital tax services and interoperability with the EU’s VIES and Eurofisc networks; (2) strengthening audit capacity through risk-based

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Andorra: Andorra Enacts Fuel Tax Cuts: 20c Petrol, 15c Diesel Relief

On 22 October 2026, the General Council of Andorra approved a law enshrining temporary fuel price reductions of 20 cents per litre for petrol and 15 cents per litre for diesel. The measure, enacted via a hydrocarbon tax refund mechanism, aims to alleviate household and business energy costs amid rising oil prices. Disclaimer: This article

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Bosnia and Herzegovina: BiH FZO Maintains Pension Contributions for Foreign Pensioners

As of 22 October 2026, the Fund for Pension and Disability Insurance of Republika Srpska (FZO) has confirmed the continuation of mandatory pension contribution collections from foreign pensioners residing in the entity. This decision comes despite previous statements by FZO Director Zora Vidović indicating that the contested practice would be discontinued. The contributions concern foreign

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Spain: Spain TEAC Opens Appeal Path for Seized Tax Refunds

On 22 October 2026, the Central Economic-Administrative Tribunal (TEAC) issued a ruling allowing self-employed taxpayers to challenge Tax Agency notifications that withhold tax refunds due to judicial embargo orders. The TEAC clarified that the Tax Agency must notify the taxpayer of the retention, and the taxpayer has one month to file an appeal (reclamación económico-administrativa)

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United Kingdom: Estimating CBAM Liability: New HMRC Guidance on Rates and Defaults

On 22 October 2026, HMRC published detailed guidance setting out the rates and default values for the UK Carbon Border Adjustment Mechanism (CBAM), which takes effect on 1 January 2027. The mechanism applies to imports of certain carbon‑intensive goods (cement, iron and steel, aluminium, fertiliser, electricity, and hydrogen) and aims to level the playing field

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