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Spain: Supreme Court Limits Tax Authority on Holding Contributions

Spain /

On 14 October 2026, the Spanish Supreme Court (Sala de lo Contencioso-Administrativo) issued a landmark ruling (Sentencia 1245/2026) that significantly curtails the tax administration’s ability to challenge non-cash contributions to holding companies under the anti-avoidance provision of Article 89 of the Corporate Tax Law (LIS). The Court held that the mere absence of an explicit

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Portugal: Portugal Adjusts Mainland IRS Withholding for November 2026

Portugal /

On 14 October 2026, Despacho n.º 12523-A/2026 approved the adjustments to the IRS withholding tables for November 2026 for residents in mainland Portugal. The tables incorporate the annual bracket indexation and any legislative changes, ensuring accurate monthly withholding on employment and pension income. Key Takeaways Bracket Indexation: The 2026 coefficients update the income brackets, reducing

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Ukraine：Odesa Personal Income Tax Receipts Rise 17.6% Year-to-Date

Ukraine /

The State Tax Service reported on 14 October 2026 that personal income tax (PIT) revenues in the Odesa region have grown by 17.6% compared to the same period last year. This increase reflects higher wages, expanded formal employment, and improved tax compliance. Key Takeaways Wage Dynamics: The double-digit growth signals nominal wage increases across sectors,

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Norway: Norway Proposes Three-Year VAT Compensation Claim Deadline from 2027

Norway /

On 14 October 2026, the Norwegian Ministry of Finance released a consultation paper proposing a statutory three-year limitation period for businesses to claim VAT compensation (merverdiavgiftskompensasjon) for overpaid VAT, effective from 1 January 2027. Currently, the limitation period is based on general civil law principles, creating uncertainty. The proposal also introduces a formal right for

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Finland: Finland Publishes Advance Tax Ruling KVL 2026/29 on VAT Matters

Finland /

On 14 October 2026, the Finnish Tax Administration published advance ruling KVL 2026/29 concerning value-added tax (VAT) treatment of a particular transaction or business model. Advance rulings on VAT are crucial for businesses operating in Finland or cross-border within the EU, as they provide certainty on taxability, place of supply, exemption applicability, and recovery of

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Bosnia and Herzegovina: Bosnia Customs Launches New Gradiška Terminal for Freight Forwarders

Bosnia and Herzegovina /

On 14 October 2026, the Indirect Taxation Authority (UIO) informed freight forwarders that the new Customs Referat Gradiška Novi Most (code BA094162) commenced operations at 07:00 hours. This dedicated freight terminal aims to streamline customs clearance for commercial goods, separating heavy goods traffic from passenger flows at the main Gradiška crossing. The notice outlines procedural

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United Kingdom: UK VAT Weekly: Bolt, Align Appeals & EU Triangulation

United Kingdom /

The 14 October 2026 edition of KPMG’s Indirect Tax Weekly Talking Points analyses significant developments in UK and EU VAT jurisprudence and policy. Key highlights include updates on the long-running Bolt and Align VAT appeal cases concerning the classification of driver and courier services for VAT purposes, a landmark European Court of Justice (ECJ) ruling

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Norway: Norway Finalizes E-Invoicing and Digital Bookkeeping Regulations

Norway /

On 29 September 2026, the Norwegian Tax Directorate (Skattedirektoratet) formally adopted the final regulations governing electronic invoicing (e-fakturering) and digital bookkeeping (digital bokføring). These regulations implement the legislative framework passed by Parliament in 2025, aligning Norway with the EU’s VAT in the Digital Age (ViDA) initiative and the Peppol e-delivery network standards. The rules mandate

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Spain: Supreme Court Requires Judges to Justify Rejecting Bank Guarantees in Tax Disputes

Spain /

On 14 October 2026, the Supreme Court ruled that when a self-employed taxpayer provides a bank guarantee (aval) to suspend the collection of a disputed tax debt during judicial proceedings, the judge must explicitly explain why that guarantee is insufficient if they decide to allow Hacienda to continue collection. The judgment reinforces the principle that

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France: France Updates Income Declaration Rules for Disability Benefit

France /

Effective 14 October 2026, the Caisse Nationale de Solidarité pour l’Autonomie (CNSA) has revised the income declaration procedures for beneficiaries of the Allocation aux Adultes Handicapés (AAH). Under the new rules, published in the Official Journal (Order of 10 October 2026), certain recipients must now declare their income quarterly instead of annually, specifically those whose

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