Europe

Russia: Russia Prepares Timber Sales Law Amendments Affecting Export Duties

On 15 October 2026, Deputy Finance Minister Andrey Vorontsov confirmed that the Ministry is drafting amendments to the Federal Law “On Timber Sales” (No. 22-FZ) and related tax codes to tighten control over roundwood exports and combat under-invoicing schemes. The proposed changes, developed jointly with the Ministry of Natural Resources and the Federal Customs Service,

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Slovenia: Slovenia Imposes €2 Customs Fee on Non-EU Online Parcels

In alignment with the EU’s Customs Reform Package and the new Union Customs Code (UCC) amendments, Slovenia will introduce a €2 customs processing fee per item (parcel) for goods purchased from online retailers outside the European Union, effective 1 November 2026. This fee applies regardless of the parcel’s value, supplementing existing VAT and customs duty

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Austria:Austria Suspends Double Tax Treaty with Belarus

Austria has suspended the Double Taxation Agreement (DBA) with Belarus effective 1 January 2026, following the EU Council’s decision to restrict cooperation with Belarus due to human rights violations and the country’s involvement in the Russian aggression against Ukraine. The suspension means that treaty benefits—reduced withholding taxes on dividends, interest, and royalties, as well as

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Spain: Spain: Updated Tax Address Doesn’t Prevent Bank Account Seizure

On 15 October 2026, the Tax Agency clarified that updating the tax domicile (domicilio fiscal) does not automatically update the address for notifications (domicilio de notificaciones). If the notification address is outdated, the Agency may publish notifications on the electronic notice board (TEU), and after failed attempts, proceed to embargo bank accounts without the taxpayer’s

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United Kingdom: Tax Barrister Emma Chamberlain Receives CIOT Council Award

On 15 October 2026, the Chartered Institute of Taxation (CIOT) announced that renowned tax barrister Emma Chamberlain will be awarded the Institute’s prestigious Council Award in recognition of her exceptional contributions to the tax profession over three decades. The Council Award is CIOT’s highest honour, conferred on individuals who have made a sustained and significant

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Luxembourg: Luxembourg Releases CDC Electronic Filing Manual and XSD Schema

On 14 October 2026, the ACD released the official user manual and the XML Schema Definition (XSD) for the electronic filing of Country-by-Country Reporting (CbCR) declarations, known locally as the “Déclaration d’Information Pays par Pays” (CDC). This publication follows the transposition of EU Directive 2016/881 and OECD BEPS Action 13 requirements into Luxembourg law. The

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Slovenia: Slovenia-Croatia Customs Twinning Project Launches in Bosnia

On 13 October 2026, a European Union Twinning project officially commenced in Banja Luka, Bosnia and Herzegovina, jointly implemented by the Financial Administration of the Republic of Slovenia (FURS) and the Croatian Customs Administration (CURH). The 24-month project, funded under the Instrument for Pre-accession Assistance (IPA), aims to strengthen the operational capacities of Bosnia’s Indirect

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Ukraine:Poltava Entities Pay UAH 883M in Environmental and Resource Taxes

The State Tax Service disclosed on 14 October 2026 that legal entities in the Poltava region have paid more than UAH 883 million in payments for natural resource utilization and environmental tax during the current year. These levies apply to water extraction, mineral mining, emissions, and waste disposal. Key Takeaways Polluter Pays Principle: The substantial

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Spain: Spain Supreme Court Requires Judge to Justify Payment During Appeal with Guarantee

In a ruling dated 14 October 2026, the Spanish Supreme Court established that when a self-employed taxpayer provides a bank guarantee (aval) to suspend tax debt collection during an appeal, the judge must expressly justify why that guarantee is insufficient to order payment pending judgment. The decision reinforces the principle that guarantees should generally suffice

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Ukraine:Odesa Region Taxpayers Contribute UAH 22.6B to Local Budgets in 2026

On 14 October 2026, the State Tax Service announced that taxpayers in the Odesa region have contributed UAH 22.6 billion to local budgets from the beginning of the year. This aggregate includes personal income tax, land tax, real estate tax, and other local levies. Key Takeaways Leading Regional Contributor: Odesa’s large population and economic activity

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