Europe

Spain:Supreme Court Limits Cadastral Value Calculation Without Inspection

On 21 October 2026, the Spanish Supreme Court (Sentencia 1428/2026) established that the General Directorate of Cadastre cannot modify property cadastral values (valor catastral) using exclusively algorithmic or mass valuation methods without a physical inspection by a qualified technician. The ruling interprets Article 9 of the Consolidated Real Estate Cadastre Law (TRLCI) and Article 121

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Poland: Poland KAS Updates Internet Client Account IKK Service Address

Effective 21 October 2026, the National Revenue Administration (KAS) has migrated the Internetowe Konto Klienta (IKK) – the primary digital gateway for taxpayers to manage tax obligations, submit returns, and communicate with authorities – to a new dedicated web address. This infrastructure upgrade is designed to enhance cybersecurity resilience, improve system performance during peak filing

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Andorra: Andorra Government Approves Fuel Tax Cut Bill for Oct-Dec Period

The Andorran Government approved a bill on 21 October 2026 establishing a phased fuel price reduction schedule from October through December 2026. Under the bill, diesel prices will drop by 15 cents per litre in October and November, and 8 cents in December, while petrol reductions are 20 cents then 13 cents, retroactive to 1

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Estonia: Estonia Gambling Tax Failure Threatens Culture Fund Deficit

On 21 October 2026, the Ministry of Finance acknowledged that the reformed gambling tax (hasartmängumaks), effective since January 2024, has underperformed revenue projections by several million euros. The shortfall directly threatens the Cultural Endowment (Kultuurkapital), which relies on gambling tax allocations for grants. The 2024 amendment increased tax rates on online gambling and introduced a

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Ireland:Ireland Adjusts Carbon Tax Rates on Mineral Oil and Gas

On 21 October 2026, the Irish Revenue Commissioners published eBrief No. 157/26 detailing changes to the carbon tax trajectory for Mineral Oil Tax, Natural Gas Carbon Tax, and Solid Fuel Carbon Tax. The adjustments align with the government’s Climate Action Plan and the Finance Act 2026, increasing rates progressively to meet emissions targets. Key Takeaways

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Romania: Romania ANAF Amends Tax Debt Recovery Rules for State Property Transfer

On 21 October 2026, ANAF released a draft order amending multiple regulatory acts governing the extinguishment of tax debts through the transfer of immovable property to state ownership and the forced execution of claims against public institutions. The proposal modifies Annex 1 to Order No. 6942/2024, Order No. 63/2017 on tax collection forms, and Order

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Slovenia: Slovenia Implements Autonomous Preferential Tariff Regime for Armenia

On 21 October 2026, the Financial Administration of the Republic of Slovenia (FURS) announced the entry into force of a new autonomous preferential regime for the Republic of Armenia, based on EU Regulation 2026/2269, effective from 10 October 2026. The regime grants reduced or zero customs duties on qualifying goods originating in Armenia, subject to

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Ukraine:Ukraine Excise Stamp Sales: Anti-Forestalling Restrictions Clarified

The STS clarified the application of anti-forestalling provisions (Article 214 of the Tax Code) regarding the purchase of excise stamps ahead of scheduled excise duty rate increases. The rules prevent taxpayers from stockpiling stamps at old rates to avoid higher duties. The guidance specifies that the restriction applies to the last 30 days before a

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Estonia: Estonia Online Casino Tax Cut Fails to Stem Operator Exodus

On 21 October 2026, industry analysts reported that the 2024 reduction of the gambling tax rate for online casinos from 18% to 14% of gross gaming revenue has not halted the decline in licensed operators. Despite the rate cut, three major platforms exited the Estonian market in 2025‑2026, citing regulatory uncertainty, high compliance costs, and

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Russia: Russia Special Zones Attract 500B Ruble Investment in 2026

On 21 October 2026, the Ministry of Finance reported that residents of Russia’s Territories of Advanced Development (TOR), Special Economic Zones (SPV), and the Arctic Zone (AZRF) have collectively invested over 500 billion rubles in new projects during the first nine months of 2026. The announcement, made by Deputy Finance Minister Ivan Chebeskov, highlights the

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