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Europe

Poland: Poland KAS Seizes 420,000 Packs of Illegal Cigarettes in Excise Crackdown

Poland /

On 21 October 2026, the Polish Customs and Tax Service (KAS) announced the seizure of 420,000 packs of cigarettes lacking valid Polish excise stamps during a coordinated enforcement operation. The contraband, discovered in a shipment inspected at a logistics hub, represents an estimated excise tax loss of several million zlotys. The operation underscores KAS’s intensified

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Poland：Poland Solidarity Surcharge: NSA Denies Bad Debt Relief Deduction from Million-Zloty Income Base

Poland /

On 21 October 2026, the NSA published its reasoning for denying a taxpayer the deduction of bad debt relief (ulga na złe długi) from the tax base of the solidarity surcharge (danina solidarnościowa) on income exceeding PLN 1 million. The court followed its earlier precedent regarding the B+R relief, holding that the solidarity surcharge base

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Belgium: EU Reformed Union Customs Code: Business Impact Analysis

Belgium /

On 21 October 2026, the European Union officially published the reformed Union Customs Code (UCC), marking a significant overhaul of the customs legislative framework that governs the movement of goods into and out of the EU customs territory. The revised regulation, which will apply gradually over a transitional period, aims to modernize customs procedures, enhance

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United Kingdom: UK VAT Weekly: Post-Brexit Recovery & Legitimate Expectation

United Kingdom /

The 21 October 2026 edition of KPMG’s Indirect Tax Weekly Talking Points examines two recent UK First-tier Tribunal (FTT) decisions addressing the recovery of VAT wrongly charged in post-Brexit cross-border scenarios and the application of the legitimate expectation principle in VAT assessments. These cases highlight ongoing complexities in the UK’s retained EU VAT law following

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Greece：AADE Chief Outlines Digital Tax Administration Strategy at IMF Workshop

Greece /

On 21 October 2026, AADE Governor George Pitsilis addressed the International Monetary Fund (IMF) Digital Tax Administration Workshop in Washington, D.C., outlining Greece’s comprehensive digital transformation strategy for tax administration. The presentation highlighted the deployment of real-time data analytics, AI-driven risk engines, and the myAADE taxpayer portal as pillars of a modernized compliance framework. Pitsilis

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Italy：Italy Tax Procedure: Mandatory Preventive Contraddittorio Scope and Exclusions Defined

Italy /

Legislative Decree No. 219/2023, as amended, has made the preventive contraddittorio (pre-assessment adversarial proceeding) mandatory for most tax assessments. The administration must communicate the draft assessment act (schema di atto) and grant the taxpayer at least 60 days to submit observations, request a hearing, and access the investigation file. The measure, effective from 2024, applies

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Malta: Malta: New €2 EU Handling Fee for Non-EU Online Imports Nov 2026

Malta /

On 21 October 2026, the Malta Tax and Customs Administration (MTCA) formally announced the introduction of a new €2 Union Handling Fee applicable to online purchases of goods imported from outside the European Union, effective 1 November 2026. This measure implements the European Union’s regulatory framework for cross-border e-commerce under Regulation (EU) 2024/1152, which amends

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Slovakia: Slovakia Tax Authority Hosts e-Invoicing Conference for 600 Participants in Bratislava

Slovakia /

The Financial Administration announced on 21 October 2026 a large-scale conference scheduled for 10 November 2026 in Bratislava, targeting 600 participants, as part of its ongoing educational campaign for the mandatory electronic invoicing (eFaktúra) launch on 1 January 2027. Following a series of successful regional events, this national conference aims to provide comprehensive technical and

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Spain: US Probes Big Four Over Malta Tax Haven Advisory Services

Spain /

On 21 October 2026, the US Senate Permanent Subcommittee on Investigations launched a formal inquiry into Deloitte, EY, KPMG, and PwC regarding their advisory roles in promoting Malta’s Global Residence Programme and citizenship-by-investment schemes to US high-net-worth individuals. The probe focuses on whether the firms facilitated tax evasion by structuring Maltese residency to claim treaty

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Spain: Court Halts 2023-24 Payments as Govt Surcharge Faces Legal Battle

Spain /

On 21 October 2026, a Spanish court issued a precautionary measure halting the payment of a controversial government surcharge for fiscal years 2023 and 2024. The surcharge, designed by the executive branch, has been mired in a protracted legal and political battle since its inception. The ruling provides temporary relief to affected taxpayers while the

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