Europe

TaxNewsFlash-Europe — KPMG reports of tax developments in Europe

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TaxNewsFlash

The latest tax developments being reported by KPMG firms from around the globe

EU Tax Center

Working together with our network of EU tax law specialists throughout the European Union.

Cross-border distributions of collective investment undertakings

Transposition of EU Directive 2019/1160

Recent Articles

2023 Articles

December 2023

26 Dec - Luxembourg: Director’s fees not subject to VAT (CJEU judgment)

22 Dec - Cyprus: VAT return deadline extension

22 Dec - EU: 2023 year-end overview of direct tax initiatives

21 Dec - Netherlands: Waiver of default penalties for non-compliance with OSS mechanisms of VAT e-commerce package

21 Dec - Poland: Mandatory e-delivery postponed; reduced VAT rates on basic food products; real estate and transportation tax exemptions

21 Dec - Poland: Suspension of statute of limitations constitutional; maximum tax rate for residential buildings; deduction of input VAT on employee accommodations (court decisions)

21 Dec - Belgium: Proposed amendments to anti-abuse rules

20 Dec - Belgium: Compatibility of “fairness tax” with EU law (CJEU referral)

20 Dec - Belgium: Year-end VAT review

20 Dec - Cyprus: Submission of data on ultimate beneficial owners due 29 February 2024

20 Dec - Czech Republic: Law incorporating corporate sustainability reporting directive (CSRD) enacted

20 Dec - EU: European Parliament resolution on further reform of corporate tax rules, including BEFIT proposal

20 Dec - France: Claims for foreign tax credits on dividends rejected (court decision)

20 Dec - Luxembourg: Overview of certain tax developments for 2024

20 Dec - Netherlands: 2024 Tax Plan package and law implementing Pillar Two global minimum tax enacted

20 Dec - Spain: Notifications for excise taxes required during first few months of 2024

19 Dec - Estonia: Board member liable for taxes; Finnish tax liability collectible (Circuit Court decisions)

19 Dec - Spain: Requirements for billing systems as of 1 July 2025

15 Dec - Spain: VAT applications required by 31 December 2023

14 Dec - Luxembourg: European Commission erred in finding grant of State aid based on OECD Transfer Pricing Guidelines (CJEU judgment)

14 Dec - Poland: Draft law increasing limits on tax-deductible costs

14 Dec - Poland: Surcharge on alcoholic beverages applicable; loan management services not VAT-exempt (Supreme Administrative Court decisions)

14 Dec - Sweden: Corrections related to new information from Pandora leak due by 29 February 2024 to avoid penalties

13 Dec - Austria: Summary of recent direct and indirect tax developments

13 Dec - Czech Republic: Draft law introducing long-term investment product for retirement savings approved by Chamber of Deputies

13 Dec - Czech Republic: VAT deduction on anti-radar equipment; VAT treatment of transfer of technical improvements at lease end (Supreme Administrative Court decisions)

12 Dec - Belgium: Draft law proposes new stricter CFC rules

12 Dec - Belgium: Requirements for mixed VAT taxpayers calculating VAT deductions using general pro rata method

11 Dec - Netherlands: Agreement with Belgium on permanent establishment implications of remote working

11 Dec - Romania: E-invoicing updates for established persons and nonresident VAT payers

8 Dec - Belgium: Beneficial ownership concept under Netherlands treaty (Lower Court decision)

8 Dec - Cyprus: Extended “central equal weight sharing tax” payment deadline for real estate and share transfers

8 Dec - EU: ECOFIN report addressing “Unshell” and FASTER directives

8 Dec - EU: European Parliament subcommittee on tax matters discussion with code of conduct group on business taxation

8 Dec - Germany: Circumstances of group of companies may be considered in applying new German anti-treaty shopping rule (Lower Court decision)

8 Dec - Hungary: Local rules applicable to domestic reorganizations inconsistent with EU merger directive (CJEU judgment)

8 Dec - UK: Consultation on full expensing for leased plant and machinery

8 Dec - UK: Consultation on simplification of capital allowances for plant and machinery

8 Dec - UK: Finance Bill 2024, including amendments to Pillar Two minimum tax rules

8 Dec - UK: HMRC guidance on employer tax compliance obligations with respect to umbrella companies

8 Dec - UK: HMRC guidance on off-payroll working compliance

8 Dec - UK: Notice requiring taxpayer to disclose emails containing specified terms upheld (First-Tier Tribunal decision)

7 Dec - Denmark: Deadline for reporting information about employee share plans and share repurchases is 20 January 2024

7 Dec - Italy: Guidance on new reporting obligations for digital platform operators (DAC7)

6 Dec - Poland: Draft regulations related to mandatory use of national e-invoicing system (KSeF)

6 Dec - Poland: Recent corporate income tax guidance

6 Dec - Poland: R&D activities; individual depreciation rate for certain non-residential premises (Supreme Administrative Court decisions)

5 Dec - Belgium: Access to VAT e-services “Isabel” and “GlobalSign” to end beginning 31 January 2024

5 Dec - Belgium: Draft law proposes changes to Cayman tax

5 Dec - Greece: Guidance on VAT treatment of over the counter derivatives

5 Dec - Luxembourg: European Commission erred in finding grant of State aid (CJEU judgment)

5 Dec - Malta: Draft legislation implementing certain VAT measures in 2024 budget

1 Dec - Albania: Source of income and permanent establishment rules for 2024

1 Dec - Portugal: Tax treaty with Australia signed

1 Dec - Spain: Forms for new reporting obligations for digital platform operators (DAC7)

November 2023

30 Nov - Germany: Tax reform bill and draft law on future financing passed by Parliament, other tax developments

30 Nov - Germany: VAT changes in tax reform bill and draft law on future financing, other VAT developments

30 Nov - Ireland: Changes for share options (2024)

30 Nov - KPMG report: Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker)

30 Nov - Luxembourg: Flat minimum net wealth tax partly declared unconstitutional (Constitutional Court decision)

29 Nov - EU: VAT Committee considers that individuals regularly selling in-game assets are subject to VAT

29 Nov - Spain: Constitutionality of temporary solidarity tax on large fortunes upheld, Madrid proposes repeal for its residents

28 Nov - Spain: Update on new reporting obligations for digital platform operators (DAC7)

28 Nov - Italy: Legislative decrees implementing tax reform

28 Nov - Poland: Extension of zero percent VAT rate on foods, waiver of tax on certain financial institutions

28 Nov - Poland: Taxation of employee share grants; tax depreciation of real estate (court decisions)

27 Nov - Belgium: Joint VAT liability for electronic interfaces

27 Nov - Cyprus: Temporary zero VAT rate on meat and vegetables

27 Nov - Luxembourg: Temporary VAT rate reductions set to expire 1 January 2024

27 Nov - Spain: Compatibility with EU law of application of nonresident income tax on dividend distributions (CJEU referral)

27 Nov - UK: Guidance on reclaiming national insurance contributions on car allowances

27 Nov - UK: Shares in closely held company treated as employment-related securities for income tax purposes (Supreme Court decision)

27 Nov - UK: Update on consultation on proposed changes to transfer pricing and permanent establishment rules

22 Nov - Serbia: Amendments to VAT rulebook

22 Nov - UK: Tax proposals in Autumn statement

21 Nov - Poland: Cash register receipts alone are valid evidence of overstated VAT (CJEU Advocate General opinion)

21 Nov - Poland: Proposed extension of list of taxes payable to tax micro-accounts

17 Nov - Czech Republic: Proposed direct and indirect tax changes, including public country-by-country reporting

17 Nov - Switzerland: Consultation on draft amendments to anti-money laundering law

16 Nov - Poland: Supplies of electricity to foreign partners not subject to VAT; costs deductible against capital gains (court decisions)

13 Nov - Czech Republic: Proposed amendments to proving R&D allowances, taxation of employee stock option plans

13 Nov - Italy: New reporting obligations for payment service providers

10 Nov - Cyprus: Tax liability for transfer of real property following a sale

10 Nov - Czech Republic: Pharmaceutical marketing services are separate supply of services not subject to VAT (Supreme Administrative Court decision)

10 Nov - Greece: Guidelines on tax residency of individuals

10 Nov - Serbia: Amendments to electronic invoicing law

10 Nov - UK: Autumn statement expected 22 November 2023

10 Nov - UK: Capital allowances for surveys and studies (Upper Tribunal decision)

10 Nov - UK: Share exchange on sale of company not tax avoidance (Court of Appeal decision)

10 Nov - UK: Share options granted by employer deemed part of employee compensation (Supreme Court decision)

9 Nov - EU: List of national portals for reporting to central electronic system of payment information

9 Nov - EU: Member states approve statements of EU Council and European Commission reconfirming support for Pillar One and Pillar Two

9 Nov - Belgium: Referral to CJEU for failing to correctly transpose ATAD CFC rules

9 Nov - EU: European Parliament adopts resolutions on tax policy in times of crisis and further reform of corporate tax rules

9 Nov - Finland: Reservations on proposed EU BEFIT, transfer pricing, and head office tax system directives

9 Nov - Iceland: New income tax treaty with Australia now in force

9 Nov - Ireland: Judgment of General Court regarding tax rulings issued to multinational group must be set aside (CJEU Advocate General opinion)

9 Nov - Ireland: Purchase and resale of second-hand cars does not meet conditions under VAT margin scheme

9 Nov - Portugal: Tax measures in draft 2024 budget law submitted to Parliament

8 Nov - Albania: Changes to interest deductibility rules for corporate income tax purposes

8 Nov - Ireland: Proposed changes in Finance Bill 2023 impacting funds and the asset management industry

7 Nov - Germany: No input VAT deductions for import VAT on goods never received (Federal Tax Court decision), other VAT developments

7 Nov - Poland: Real estate tax on cableways; enforcement fees as public levies; basis of fixed assets for minimum tax purposes (Supreme Administrative Court decisions)

6 Nov - Bulgaria: Recovery of VAT on uncollectible receivables using new electronic service

6 Nov - Serbia: Amendments to various tax laws, including property tax and lump sum tax on entrepreneurs

6 Nov - Spain: VAT actions required by 30 November 2023 deadline

6 Nov - Switzerland: Blockchain services partially taxable and partially non-taxable for VAT purposes (Federal Administrative Court decision)

3 Nov - Cyprus: Excise tax on certain fuels reduced

3 Nov - Cyprus: New income tax treaty with Croatia signed

3 Nov - Netherlands: Place of risk and transport exemption for insurance premium tax purposes (court decision)

2 Nov - Estonia: Income tax assessment based on incorrect valuation of non-monetary contribution to share capital struck down (Supreme Court decision)

2 Nov - Romania: New law modifying the tax code

2 Nov - Sweden: VAT recovery on the disposal of shares in a subsidiary undertaking (Supreme Administrative Court decision)

1 Nov - France: VAT digital economy enforcement included in 2024 Finance Bill

October 2023

31 Oct - Malta: Tax measures in budget 2024, including deferral of implementation of Pillar Two global minimum tax

31 Oct - Netherlands: 2024 Tax Plan package adopted by Lower House of Parliament

31 Oct - Luxembourg: Constitutional Court to decide constitutionality of different treatment under minimum net wealth tax for holding companies

31 Oct - Luxembourg: U.S. branch denied permanent establishment status, previous ruling nullified (administrative court decision)

31 Oct - Poland: Striking taxable person from VAT register; exit law compatible with EU law; construction management services subject to VAT (court decisions)

30 Oct - Austria: Draft guidance on non-carbon infrastructure provision under interest limitation rule; other recent direct and indirect tax developments

27 Oct - UK: New guidance on corporate tax deductibility of cash cancelled or net-settled employee share options

26 Oct - Albania: Changes to tax depreciation and inventory valuation methods

26 Oct - Germany: Draft of updated guidance on reorganization tax law

26 Oct - Germany: Loss limitation rule inapplicable because no change in control (lower tax court decision)

25 Oct - Cyprus: VAT exemption for specific training services

24 Oct - Belgium: FAQ on new obligations of digital platform operators (DAC7)

24 Oct - EU: VAT gap statistics for 2021

24 Oct - Poland: Real estate tax on parking space; re-registering sole proprietorship as private limited company; revenue under employment contract (court decisions)

24 Oct - Sweden: VAT apportionment rules violate of EU law (Supreme Administrative Court decision)

23 Oct - France: Withholding tax on dividends to nonresident loss-making companies upheld (Constitutional Court decision)

23 Oct - Portugal: Individual income tax on interest paid by foreign banks incompatible with EU law (CJEU judgment)

23 Oct - Ukraine: Reduced withholding tax under Cyprus treaty denied because recipient not considered beneficial owner (court decision)

20 Oct - Belgium: Tax proposals in budget 2024 include real estate VAT changes, mandatory e-invoicing, stricter CFC rules

20 Oct - Cyprus: Deadline for filing appeal for individual income taxes extended

20 Oct - Cyprus: Direct and indirect tax measures approved by Cabinet of Ministers

20 Oct - Ireland: Tax proposals in Finance bill 2023 include implementation of Pillar Two global minimum tax

20 Oct - Sweden: Proposed increase in excise tax on gambling

20 Oct - Switzerland: Refund claim for withholding tax on government bond interest denied due to cross-currency swap (Federal Administrative Court decision)

19 Oct - France: New deadlines for implementation of e-invoicing

18 Oct - France: Tax measures in 2024 draft finance law include Pillar Two implementation and transfer pricing documentation changes

17 Oct - EU: New directive on tax transparency rules for service providers facilitating cryptoasset transactions (DAC8)

17 Oct - EU: Updates to list of non-cooperative jurisdictions

17 Oct - Ireland: Public consultation on VAT modernization

17 Oct - Poland: Individual ruling denied; tax-deductible costs; qualified R&D income; qualified employment income; taxable permanent establishment (court decisions)

16 Oct - Cyprus: Deadline for filing date of individual’s tax return, self-assessment extended to 31 October 2023

13 Oct - Portugal: Introductory gift does not constitute separate VAT-taxed (deemed) supply of goods (CJEU judgment)

12 Oct - Albania: Changes to expenses considered non-deductible for corporate income tax purposes

12 Oct - Italy: Registry of ultimate beneficial owners now operational, reporting deadline of 11 December 2023

12 Oct - Malta: Reduced VAT rate on certain services effective 1 January 2024

11 Oct - Ireland: Tax proposals in budget 2024

11 Oct - Poland: Foodstuffs containing same main ingredient may be subject to different reduced VAT rates (CJEU judgment)

10 Oct - Czech Republic: Deadline for filing additional tax return for lower tax (Supreme Administrative Court decision)

6 Oct - Germany: New guidance on entrepreneurial status and input VAT deductions for research institutions

5 Oct - Austria: Updated DAC6 guidance

5 Oct - Cyprus: Extension of deadline for VAT returns

5 Oct - Ireland: Public consultation on introduction of participation exemption

5 Oct - Romania: Proposed minimum turnover tax for large companies and supplementary tax for banks

4 Oct - Croatia: Direct and indirect tax law amendments effective 1 January 2024

4 Oct - Poland: Insurance services not subject to lump-sum income tax; power equipment taxable as structures; recordkeeping requirements for preferential tax rate (Supreme Administrative Court decisions)

4 Oct - Poland: Public consultations on beneficial owner for withholding tax purposes, expansion relief measures

3 Oct - Belgium: B2B e-invoicing mandatory effective 1 January 2026

3 Oct - Switzerland: Partial revision of cantonal tax law (Zug)

3 Oct - KPMG report: Comments in response to EC public consultation on proposal to improve withholding procedures (FASTER)

3 Oct - KPMG report: Effect of EU small business VAT reform on nonresidents and large businesses

2 Oct - Germany: Tax measures in draft tax reform bill, other tax developments

2 Oct - North Macedonia: Amendments to corporate income tax and VAT, windfall profits tax adopted

2 Oct - Sweden: Response to notice by European Commission that withholding rules targeting foreign contractors violate EU law

September 2023

29 Sep - Poland: New draft explanation on withholding tax

29 Sep - Slovakia: Guidance on proving identity of beneficial owner of income

29 Sep - Spain: EC decision of unlawful State aid annulled to protect legitimate expectations (CJEU General Court judgment)

29 Sep - UK: Updated Finance Bill 2023 draft legislation, including Pillar Two global minimum tax rules

26 Sep - Austria: Summary of recent direct and indirect tax developments

26 Sep - Poland: Look-through approach for dividend exemption; tax treatment of losses incurred by Romanian branch; no VAT on stolen goods (court decisions)

26 Sep - Poland: Tax consequences of issuing fake invoice by employee without knowledge of employer (CJEU Advocate General opinion)

25 Sep - Albania: Changes to corporate income tax

22 Sep - Netherlands: 2024 Tax Plan includes changes to payroll taxes and social security contributions

20 Sep - Netherlands: Direct and indirect tax measures in 2024 Tax Plan

20 Sep - Belgium: Tax exemptions granted on certain “excess” profits constitute unlawful State aid (CJEU judgment)

20 Sep - Switzerland: Elimination of tariffs on industrial goods effective 1 January 2024

20 Sep - UK: Taxpayer acting as principal and not agent for VAT purposes (First-tier Tribunal decision)

19 Sep - Poland: Real estate tax imposed on fuel and gas dispensers (Supreme Administrative Court decision)

18 Sep - France: Tax officials announce e-invoicing mandate would become effective in 2026

18 Sep - Belgium: Requirement under DAC6 for intermediaries to notify other intermediaries of their reporting obligation is invalid (Constitutional Court decision)

18 Sep - Germany: Updated draft tax reform bill

18 Sep - Ireland: Amendments to patent box regime in response to Pillar Two implementation

18 Sep - Italy: Law directing the government to reform the tax system now effective

18 Sep - Italy: Nonresident company eligible for domestic participation regime for capital gains when selling Italian company (Supreme Court decision)

18 Sep - Ukraine: Proposed “windfall profits tax” on banks

15 Sep - Cyprus: Temporary reduction in interest levy

15 Sep - Cyprus: Zero VAT rate extended for another six months

15 Sep - Netherlands: Changes for domestic and cross-border mergers, divisions and conversions

15 Sep - Netherlands: Memorandum to parliament in response to report regarding bill implementing Pillar Two

15 Sep - UK: Consultation on repeal of stamp duty on issuances of new shares

15 Sep - UK: Employers may reclaim national insurance contributions on car allowances (Upper Tribunal decisions)

15 Sep - UK: Increased scrutiny of R&D tax incentive claims

14 Sep - Albania: Changes to taxation of individuals’ business income

14 Sep - Greece: New reporting obligations for digital platform operators (DAC7)

14 Sep - Netherlands: Consultation on new “Box 3” (wealth tax) regime

14 Sep - EU: European Commission proposal for directive on head office tax system for micro, small, and medium sized enterprises

13 Sep - EU: European Commission proposals for directives on business income taxation framework (BEFIT) and transfer pricing

13 Sep - Poland: Draft decree exempting certain supplies of goods and services from obligation to issue structured invoices

13 Sep - Poland: Proposed amendments to tax code abandoned

12 Sep - Czech Republic: Accommodation service versus lease of real estate for VAT purposes, and abuse of rights concept (municipal court decision)

12 Sep - Czech Republic: Tax deductibility of management services (Supreme Administrative Court decision)

11 Sep - Czech Republic: Guidance on application of VAT to gratuitous supplies of goods

11 Sep - Bulgaria: New reporting obligation for VAT-registered persons

8 Sep - Albania: Special provisions and rules on taxation of investment income realized by individuals

8 Sep - Cyprus: Registry of beneficial owners; payment of central equal weight sharing agency fee

8 Sep - Sweden: Extension in scope and time of government study of “3:12 rules”

7 Sep - Spain: Changes to corporate income tax deductibility of financial expenses

6 Sep - Belgium: Application of VAT to company cars

5 Sep - Poland: Insurance services not guarantee services subject to lump-sum tax (Supreme Administrative Court decision)

5 Sep - Poland: Updated version of national e-invoicing system

5 Sep - UK: Interest deductions on intra-group debt disallowed on grounds of unallowable purpose (Upper Tribunal decision)

1 Sep - Cyprus: Submission of company income statements and self-employed with accounts due 31 March 2024

1 Sep - EU: Enhanced enforcement of VAT rules on non-resident digital economy businesses

1 Sep - Ireland: VAT rate to increase for tourism and hospitality sector effective 1 September 2023

August 2023

29 Aug - Poland: Application of general anti-abuse rule; taxation of restricted stock; taxation of company conversion (Supreme Administrative Court decisions)

29 Aug - Poland: Extended deadline for tax on unrealized gains; guidance on capital duty

29 Aug - Czech Republic: Amendments to bill containing proposed direct and indirect tax changes

29 Aug - EU: Certain carbon border adjustment mechanism rules challenged before CJEU

29 Aug - Italy: Temporary solidarity contribution (“windfall profits tax”) on banking sector

29 Aug - Latvia: Proposed solidarity contribution (“windfall profits tax”) on banking sector

29 Aug - Luxembourg: Beneficial ownership of trademark (court decision)

29 Aug - Spain: Burden of proving abuse of withholding tax exemption under EU Parent-Subsidiary Directive (Supreme Court decision)

29 Aug - United Kingdom: Policy paper on reporting obligations for digital platform operators (DAC7)

28 Aug - Germany: Tax measures in draft bill for law on future financing, other tax developments

22 Aug - Poland: Reduced depreciation period for buildings and non-building structures

22 Aug - Poland: Tax-deductible costs; income from IP and credit default swaps (court decisions)

18 Aug - Germany: Draft tax reform bill includes mandatory e-invoicing, other VAT developments

18 Aug - KPMG report: Rules for transitional phase of EU carbon border adjustment mechanism adopted

17 Aug - EU: Implementing rules for transitional phase of carbon border adjustment mechanism adopted

16 Aug - Denmark: Increase in VAT audits of nonresident digital services providers

16 Aug - Denmark: Interest on corrections of VAT and excise duties for past periods effective 1 July 2023

16 Aug - Poland: Mandatory e-invoicing legislation enacted

16 Aug - Poland: Tax on revenue from buildings; VAT treatment of preliminary land sale contract; social media barter contract (court decisions)

16 Aug - Switzerland: Tax exemptions for electric vehicles expected to be repealed, but customs duties also abolished

14 Aug - Hungary: Amendments to extra profit surtaxes

11 Aug - Albania: Changes to real estate tax base

10 Aug - Albania: Guidance on law providing direct and indirect tax incentives for technological and scientific parks

9 Aug - Czech Republic: VAT developments

9 Aug - Hungary: Corporate income tax credit for “net zero” investments

8 Aug - Poland: Costs of foreign posting; withholding on foreign payments; increased real estate tax (court decisions)

8 Aug - Poland: New maximum 2024 rates for real estate and transportation tax and other local fees

7 Aug - UK: Consultation on proposed changes to taxation of employee trusts

7 Aug - UK: Guidance on corporation tax relief for cost of net-settled and cash cancelled employee share awards

4 Aug - EU: Reasoned opinion to six member states on failure to fully transpose DAC7

4 Aug - Hungary: Formal notice of failure to align corporate income tax rules with ATAD

4 Aug - Italy: Taxpayer not respected as beneficial owner of interest payments (Supreme Court decision)

4 Aug - Luxembourg: Referral to CJEU by European Commission for failure to correctly transpose ATAD interest limitation rules

3 Aug - Poland: Response to Parliamentary inquiry regarding inclusion of prior year losses in calculating wealth solidarity tax

2 Aug - Germany: Draft guidance on CFC rules

2 Aug - Germany: Draft guidance on hybrid mismatch rules

2 Aug - Germany: Draft tax reform bill

1 Aug - Bulgaria: Amendments to beneficial owners registry law

1 Aug - Poland: Amendments to capital duty and perpetual usufruct provisions; proposed tax changes related to e-administration

1 Aug - Poland: Recordkeeping for IP Box relief; cash as tax-deductible cost; residential property used in business; taxation of agricultural prizes (Supreme Administrative Court decisions)

July 2023

28 Jul - France: Delay in e-invoicing and e-reporting implementation

27 Jul - Ireland: Updated R&D tax credit; cloud computing costs

27 Jul - Luxembourg: New bill to modernize investment tax credit

27 Jul - Luxembourg: Payment service providers VAT legal package

27 Jul - Luxembourg: VAT treatment of activities carried out by board member (CJEU Advocate General opinion)

25 Jul - Cyprus: Reduced VAT rates for certain goods and services

25 Jul - North Macedonia: Revised amendments to corporate income tax, VAT, and windfall profits tax

25 Jul - Poland: Recent tax-related developments

24 Jul - Slovakia: Major changes in draft amendment to VAT Act

24 Jul - UK: Draft legislation for Finance Bill 2024 and several consultation responses published on “L Day”

19 Jul - Luxembourg: U.S. branch denied permanent establishment status (administrative court decision)

19 Jul - Poland: Mandatory e-invoicing legislation rejected; proposed solidary contribution for coal sector

19 Jul - Poland: Preferential corporate rate; residential depreciation repeal; deductibility of certain expenses (Supreme Administrative Court decisions)

14 Jul - Gibraltar: 2023 budget includes consultation on implementation of Pillar Two global minimum tax, stamp duty changes

12 Jul - EU: European Parliament’s Committee on Economic and Monetary Affair public exchange with Commissioner for Economy

12 Jul - Ireland: Bill to introduce solidarity contribution on windfall gains of companies in the fossil fuel sector

12 Jul - Italy: Withholding tax on dividends paid to investment fund breaches EU law, refund granted (court decision)

12 Jul - Latvia: Updated list of non-cooperative jurisdictions

12 Jul - Malta: Guidance on DAC7

12 Jul - Netherlands: Proposed amendments to tax ruling policy

11 Jul - Poland: Legislative developments include reduced VAT on children’s clothing, increase in revenue cap for lump-sum income tax scheme

11 Jul - Poland: Mobile application for e-invoicing; consultation on schemas for digital platform operators (DAC7)

10 Jul - Estonia: Direct and indirect tax amendments

10 Jul - Hungary: Draft direct and indirect tax amendments

10 Jul - UK: No UK taxing rights under UK-Canada treaty on UK oil field production profits paid to non-resident (Court of Appeal judgment)

10 Jul - UK: Updates to energy profits levy and electricity generator levy in Spring Finance Bill 2023

7 Jul - KPMG report: Shipping and offshore tax update (July 2023)

7 Jul - Luxembourg: Updated FAQ on mandatory disclosure rules (DAC6)

7 Jul - Poland: Definition of structure for real estate tax purposes held unconstitutional (Constitutional Tribunal decision)

7 Jul - Spain: Deadline to claim VAT refunds for 2022 is 30 September 2023

6 Jul - Albania: New tax incentives for “digital nomads”

June 2023

29 Jun - Belgium: Toll manufacturer does not constitute VAT fixed establishment (CJEU judgment)

29 Jun - Cyprus: Changes to application of reduced VAT rate on supply or construction of permanent residence

28 Jun - Austria: Summary of recent direct and indirect tax developments

28 Jun - EU: European Commission guidance on foreign subsidies regulation

28 Jun - Greece: Guidance on exemption from special real estate tax

28 Jun - Lithuania: Amendments to excise duty law

28 Jun - Luxembourg: Guidance on reverse hybrid rules

28 Jun - Netherlands: Amendments to draft bill to abolish property transfer tax concurrence exemption for share transactions

28 Jun - OECD: Updated guidelines for multinational enterprises, final cryptoasset reporting framework rules

28 Jun - Poland: Consultations on clarifications to shifted profit tax, amendments to tax procedures

28 Jun - Poland: Reducing depreciation during period of State aid not tax evasion; invoices issued prematurely not fictitious

26 Jun - Belgium: Income tax treaty with Netherlands signed

26 Jun - Switzerland: Increase to VAT rates effective 1 January 2024

26 Jun - UK: Consultation on transfer pricing, permanent establishment, and DPT rules

26 Jun - UK: Deduction denied for payments on related-party indebtedness (First-tier Tribunal decision)

26 Jun - UK: Draft guidance on Pillar Two global minimum tax rules published, comments requested

26 Jun - UK: New guidance on appointing reporting companies for corporate interest restriction rules

26 Jun - UK: Spring Finance Bill 2023, including Pillar Two global minimum tax rules, substantively enacted

26 Jun - UK: Updated guidance on anti-avoidance rules for creative sector tax reliefs

22 Jun - EU: European Parliament adopts resolution on lessons learned from Pandora Papers

21 Jun - EU: EC proposal for second basket of “own resources”

21 Jun - Poland: Invoices issued prematurely not fictitious; documentation of business in special economic zone (Supreme Administrative Court decisions)

21 Jun - Poland: Reduced VAT on food extended; mandatory e-invoicing; revocation of state of health emergency (COVID-19)

20 Jun - Spain: Draft e-invoicing regulations published

20 Jun - EU: European Commission proposal to improve withholding tax procedures

16 Jun - EU: ECOFIN report addressing “Unshell” Directive, DAC8, automatic exchange of information

16 Jun - Poland: Interest required to be paid on unduly withheld taxes (CJEU judgment)

15 Jun - Poland: Amendments to simplify and accelerate VAT settlements, including “Slim 3 VAT package”

15 Jun - Poland: Revenue from business in special economic zone; deduction of VAT in cross-border transactions and residential leases (Supreme Administrative Court decisions)

15 Jun - Denmark: Expanded territory for tax liability for taxpayers within continental shelf/exclusive economic zone

15 Jun - Netherlands: Denial of dividend withholding tax exemption under anti-abuse provision upheld (CJEU Advocate General opinions)

14 Jun - Cyprus: Deadline for filing date of individual’s tax return, self-assessment extended to 2 October 2023

14 Jun - EU: Comments requested on draft implementing regulation of carbon border adjustment mechanism

14 Jun - Czech Republic: VAT treatment of electricity supplies from charging stations (CJEU judgment)

13 Jun - Czech Republic: Changes to application of VAT to real property

12 Jun - UK: Importance of commercial reality in assessing withholding tax obligations (Upper Tribunal decision)

12 Jun - UK: New accruals framework for carried interest

12 Jun - UK: New measures to regulate umbrella companies and improve labour supply chain tax compliance

12 Jun - UK: Treasury “call for evidence” on employee save-as-you-earn and share incentive plans

9 Jun - Hungary: Rates for the extended producer responsibility scheme published

9 Jun - Netherlands: Increased interest on tax due for individual income tax, dividend tax, VAT, other taxes

8 Jun - Luxembourg: European Commission erred in finding grant of State aid based on OECD Transfer Pricing Guidelines (CJEU Advocate General opinion)

7 Jun - Hungary: Changes to “extra profit” surtaxes on financial services and other sector-specific taxes

6 Jun - EU: European Commission recommendations for member states in 2023 European Semester Spring Package

6 Jun - France: New proposals to counter international tax fraud, including lower turnover threshold for transfer pricing documents

6 Jun - Germany: Interim findings and outcomes from mandatory disclosure rules (DAC6) reporting

6 Jun - Greece: Guidance on temporary solidarity contribution (“windfall profits tax”) for fossil sector

6 Jun - Luxembourg: Draft law implementing DAC7

6 Jun - Spain: Foreign alternative investment fund entitled to refund of dividend withholding tax (Supreme Court decision)

6 Jun - Switzerland: Consultation on draft law implementing Pillar Two global minimum tax

5 Jun - Netherlands: Bill implementing Pillar Two presented to Lower House of Parliament

1 Jun - Germany: Lease of operating equipment ancillary to VAT-exempt lease of property, other VAT developments

May 2023

31 May - Poland: New reporting requirements for cross-border payment service providers beginning 2024

30 May - UK: Definition of “structure” for capital allowance purposes (Supreme Court decision)

30 May - UK: No time limit for seeking judicial review of adverse income tax credit determination (Court of Appeal decision)

30 May - UK: Update on mandatory disclosure rules (DAC6), now effective

25 May - Germany: Expenses for rental of moveable and immoveable assets may be subject to trade tax (Federal Tax Court decision)

25 May - Germany: Losses of permanent establishments in other EU countries not deductible (Federal Tax Court decision)

24 May - EU: VAT implications of proposed EU Customs Union Reform

24 May - EU: Update on DAC7 implementation (May 2023)

24 May - Poland: E-invoicing legislation submitted to lower house of Parliament

24 May - Poland: Excise duty on exported passenger cars not contrary to EU principles (CJEU judgment)

24 May - Poland: Insurance not subject to lump-sum income tax; scope of economic zone exemption (Supreme Administrative Court decisions)

24 May - Spain: Bill implementing DAC7; VAT, income tax, and FATCA implications for finance and insurance industries

22 May - Czech Republic: Proposed direct and indirect tax changes

19 May - Denmark: Beneficial ownership for purposes of withholding tax exemption for cross-border interest payments (court decision)

19 May - EU: Agreement on DAC8 compromise text (EU Council)

19 May - EU: Resolution proposing new taxes as own resources adopted by European Parliament

19 May - France: Tax integration scheme held incompatible with EU freedom of establishment (CJEU judgment)

18 May - Spain: Differential treatment runs contrary to free movement of capital for foreign, domestic non-UCITS funds (Supreme Court decision)

17 May - Lithuania: Temporary solidarity contribution (“windfall tax”) for credit institutions signed into law

17 May - Switzerland: Proposal to eliminate municipal business tax, increase cantonal income tax rate (Geneva)

17 May - EU: Rules for carbon border adjustment mechanism (CBAM) are effective

16 May - EU: New tax transparency rules for service providers facilitating cryptoasset transactions

16 May - Greece: Guidance on business income of individuals

16 May - Poland: Deduction limitation applies to company’s car rental payments (Supreme Administrative Court decision)

16 May - Poland: Fees for single-use plastic products

15 May - UK: Guidance on interest deduction limitation rule for loans with “unallowable purpose”

15 May - UK: Proposed changes to construction industry scheme gross payment status for subcontractors

15 May - UK: Proposed changes to payroll reporting following public consultation on data collection

15 May - UK: Proposed changes to rules on compliance errors relating to “off-payroll working”

15 May - UK: Public consultation on modernization of stamp taxes on share transfers

15 May - UK: Public consultation on new reserved investor fund regime

15 May - UK: Public consultation on simplification of construction industry scheme for contractors and deemed contractors

15 May - UK: Public consultation on taxation of lending or staking of cryptoassets

12 May - Bulgaria: No adjustment of input VAT deductions for scrapped or destroyed goods (CJEU judgment)

12 May - Cyprus: New format of tax identification number

11 May - Belgium: Changes to investment deduction under proposal for first phase of tax reform

11 May - Czech Republic: Sale of land treated as sale of goods for VAT purposes; no reverse charge for supplies of moveable items (Supreme Administrative Court decisions)

11 May - Lithuania: Temporary windfall tax for credit institutions

10 May - Denmark: Proposed interest charge on VAT, tax corrections from 1 July 2023

10 May - Malta: One-time concession on administrative penalties for failure to file recapitulative statements for VAT

10 May - Switzerland: Prior tax year losses allowed against real estate gains (Federal Supreme Court decision)

10 May - Poland: Council of Ministers adopt mandatory e-invoicing draft law

9 May - Poland: Compatibility with EU law of tax exemption for real estate forming part of railway infrastructure (CJEU referral)

9 May - Poland: Loan between VAT payers subject to capital duty; VAT on gas and energy supplies; EU directive on single-use plastics implemented

9 May - Poland: Proposed revocation of state of health emergency (COVID-19)

9 May - Italy: UK VAT groups not recognized beginning 2021

9 May - Netherlands: New guidance on mandatory disclosure rules (DAC6)

5 May - Romania: Tax rules for purely domestic mergers not required to be interpreted consistently with EU law (CJEU judgment)

4 May - Belgium: Referral by European Commission to CJEU for failure to properly transpose CFC rules under ATAD

4 May - France: Foreign tax credit on foreign-source dividends cannot exceed corporate income tax paid on such dividends (Supreme Court decision)

4 May - Germany: Guidance on use of OECD commentary in interpreting German income tax treaties

4 May - Luxembourg: European Commission erred in finding grant of State aid (CJEU Advocate General opinion)

4 May - Malta: Updated FAQs with further clarifications on DAC6 notice requirements for intermediaries

4 May - Netherlands: 2023 Spring Memorandum proposed direct and indirect tax measures

4 May - Spain: Requirement under DAC6 for intermediaries to notify other intermediaries of their reporting obligation suspended (Supreme Court decision)

3 May - Italy: Withholding tax on dividends paid to U.S. collective investment funds breaches EU law (court decision)

1 May - UK: Business premises renovation allowances not allowed (Court of Appeal decision)

1 May - UK: Final draft legislation on electricity generator levy

1 May - UK: New tax subsidy control regime

1 May - UK: Tax policy and consultation documents on modernizing, simplifying and improving the tax system

April 2023

28 Apr - Germany: Corporate income tax applicable to nonresident closed-end real estate funds held incompatible with EU law (CJEU judgment)

28 Apr - Malta: Tax measures in 2023 budget implementation law

28 Apr - Spain: New reporting requirements for cross-border payment service providers beginning 2024

27 Apr - Cyprus: Update on income tax treaty with the Netherlands

27 Apr - Estonia: Date on which taxable payment from equity determined in cross-border merger of companies (Supreme Court decision)

27 Apr - EU: VAT Committee working paper on deduction of import VAT by lessee of imported goods

27 Apr - Germany: Discussion draft of proposed changes to taxation of partnerships to conform to partnership modernization law

27 Apr - Germany: Expenses for rental of trade fair stand not subject to trade tax (federal tax court decision)

27 Apr - Germany: Proposed change to taxation of employee share ownership effective 2024

27 Apr - Slovakia: Exemption for income on corporate bonds paid to nonresidents restored

25 Apr - France: E-invoicing and digital reporting pilot program beginning January 2024

25 Apr - Germany: Consultation on implementation of B2B e-invoicing requirement effective 2025

24 Apr - Cyprus: Extension of deadline for VAT returns

24 Apr - EU: European Parliament adopts rules for carbon border adjustment mechanism (CBAM)

21 Apr - Sweden: Proposed tax law changes related to new rules for cross-border divisions, conversions and mergers between EU member states

20 Apr - Estonia: Proposed increase in corporate income tax rate

20 Apr - EU: European Commission adopts DAC7 for exchange of information with non-EU countries

20 Apr - EU: European Economic and Social Committee adopts supportive opinion on DAC8 proposal

20 Apr - Italy: Draft legislation for implementation of DAC7

20 Apr - Spain: Withholding tax on royalties must be on net basis (court decision)

18 Apr - Spain: Constitutional challenge to temporary solidarity tax on large fortunes

17 Apr - Poland: Dividends paid to foreign related entity subject to withholding tax (court decision)

17 Apr - UK: Pension tax changes in Spring Finance Bill 2023

14 Apr - Czech Republic: Compensation paid to electricity and gas suppliers subject to VAT

14 Apr - Czech Republic: Deductibility of advertising costs (Supreme Administrative Court decisions)

14 Apr - Czech Republic: Guidance on “windfall profits tax”

14 Apr - Czech Republic: Updated information on tax assessment obligations of accommodation service providers

14 Apr - Luxembourg: Draft legislation on APAs and MAP procedures, transfer pricing documentation requirements, and general tax procedures

12 Apr - Poland: Limit on deductibility for costs of intangible services; deductibility of expenses relating to opening event (Supreme Administrative Court decisions)

12 Apr - Poland: New binding rate information template

11 Apr - Ireland: EU medical devices regulations and R&D tax credits

10 Apr - Greece: Tax treatment of dividends of ship brokering and other shipping entities

6 Apr - Switzerland: Reminder of 30 June 2023 deadline to claim VAT refunds

6 Apr - Ireland: Changes to R&D tax credit, knowledge development box and digital games tax credit in Finance Act 2022

6 Apr - UK: Additional flexibility in tonnage tax regime

6 Apr - KPMG report: Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker)

5 Apr - Estonia: Guidance on tax defensive measures relating to non-cooperative jurisdictions

5 Apr - Finland: Temporary “windfall profit tax” on electricity and fossil fuels sector enacted for 2023

5 Apr - EU: European Parliament committees adopt positions on anti-money laundering measures

4 Apr - EU: Updated State aid guiding templates

4 Apr - Poland: Deductibility of interest on late payments; depreciation by real estate companies (court decisions)

4 Apr - Poland: Municipality installing renewable energy systems and removing asbestos not subject to VAT (CJEU judgment)

4 Apr - Poland: Withholding tax collection mechanism; implications of Brexit for withholding tax exemption

3 Apr - Denmark: Draft legislation proposing additional reporting for VAT-exempt taxpayers

3 Apr - Italy: Draft legislation directing the government to reform the tax system

3 Apr - UK: Employee share plan changes under Spring Finance Bill 2023

3 Apr - UK: Full expensing for plant and machinery expenditures under Spring Finance Bill 2023

3 Apr - UK: Mandatory disclosure rules (DAC6) effective

3 Apr - UK: Overview of Spring Finance Bill 2023

3 Apr - UK: Tax measures relating to individuals and employers under Spring Finance Bill 2023

March 2023

30 Mar - Estonia: Amendments to taxation of income received in a pension investment account

30 Mar - Estonia: Exemption for sale of surplus electricity by small “green” producers

30 Mar - EU: Provisional agreement to reinforce EU renewable energy directive

30 Mar - Spain: Services performed by Spanish branch for foreign head office not subject to VAT (National High Court decision)

30 Mar - Sweden: Foreign tax credit carryforward allowed on income not subject to foreign tax

29 Mar - Poland: Deadline for corporate income tax filings extended to 30 June 2023

29 Mar - Poland: Limitation period for tax liabilities (COVID-19); R&D costs; real estate tax (Supreme Administrative Court decisions)

29 Mar - Poland: Public Finance Committee passes amendments to tax law, including VAT

29 Mar - Germany: Expansion of list of non-cooperative jurisdictions, implications for measures against tax havens

29 Mar - Germany: Shareholder not entitled to challenge assessment against corporation (federal tax court decision)

28 Mar - Germany: Taxation of profits from cryptocurrencies (federal tax court decision)

28 Mar - EU: New regulation to deploy sufficient alternative fuels infrastructure

28 Mar - Poland: New bill on mandatory use of national e-invoicing system

24 Mar - Belgium: “Windfall profits tax” on electricity producers enacted

24 Mar - Latvia: Tax card for 2023

23 Mar - Bulgaria: Proposal for temporary solidarity contribution (windfall profits tax) on all sectors

23 Mar - EU: VAT Committee working paper on treatment of NFTs

23 Mar - EU: European Parliament adopts recommendations from report on lessons learned from Pandora Papers

23 Mar - Germany: Public consultation on implementation of Pillar Two global minimum tax

23 Mar - Greece: Updated lists of non-cooperative jurisdictions and preferential tax regime countries

23 Mar - Lithuania: Proposal for temporary solidarity contribution (windfall profits tax) on banking sector

23 Mar - Malta: Clarifications on DAC6 notification requirements for intermediaries

23 Mar - Sweden: Proposed additions to interim report on implementation of EU global minimum tax directive

22 Mar - Belgium: Draft legislation modernizing “VAT chain” passed by Chamber of Representatives

21 Mar - Ireland: R&D tax credit changes in Finance Act 2022

21 Mar - Montenegro: Amendments to tax law, including real estate sales tax and corporate income tax

20 Mar - UK: Group relief provision compatible with EU law (Court of Appeal judgment)

17 Mar - Cyprus: Mandatory use of single tax portal for VAT payments

17 Mar - Ireland: R&D tax credit in detail

16 Mar - UK: “Spring Budget” 2023

15 Mar - EU: Temporary State aid rules adopted to support green transition

15 Mar - Netherlands: Draft bill changes to fiscal and exempt investment institution, definition of taxable mutual fund

15 Mar - Poland: Extended deadline for submitting ORD-U reports

15 Mar - Poland: Scope of debt financing expenses; taxation of cross-border employee (Supreme Administrative Court decisions)

15 Mar - Poland: Tax consultations regarding introduction of concept of VAT warehouses

13 Mar - Czech Republic: Amendment to VAT treatment of compensation paid to electricity and gas suppliers

13 Mar - Czech Republic: Ownership of goods for VAT purposes (Supreme Administrative Court decision)

13 Mar - Czech Republic: VAT, individual income tax, and road tax obligations of digital transport service providers

10 Mar - Czech Republic: Updated list of non-cooperative jurisdictions

10 Mar - Croatia: Guidance on windfall profits tax

10 Mar - EU: European Parliament study on tax compliance costs borne by European companies

10 Mar - France: Ruling on withholding tax on dividend equivalent payments

10 Mar - Greece: Determination of shipping income eligible for tonnage tax regime

10 Mar - Netherlands: Ruling on permanent establishment issues when employees work from home

9 Mar - Serbia: Tax card for 2023

8 Mar - Moldova: Tax card for 2023

8 Mar - Belgium: Proposal for first phase of tax reform

8 Mar - Netherlands: Deduction of interest not limited in active group financing companies (Supreme Court decision)

8 Mar - Spain: New tax incentive for foreign investors (Madrid)

8 Mar - Spain: Temporary solidarity tax on large fortunes

7 Mar - Poland: Potential new windfall profits tax for mining and fuel companies

7 Mar - Poland: Tax-deductible costs in revenue and expense ledgers; mutual trademark transactions

6 Mar - Cyprus: Extension of time for objecting to tax assessment notices

3 Mar - Poland: Obligation to disclose interests in real estate companies applies to non-residents

3 Mar - Romania: Tax guide for 2023

3 Mar - Serbia: Amendments to VAT rulebook

3 Mar - UK: Details of “Windsor Framework” for Northern Ireland trade and VAT issues

3 Mar - UK: Employment tax reporting for 2022/2023

3 Mar - UK: “Spring Budget” expected 15 March 2023

3 Mar - UK: Tax treatment of employee benefits-in-kind and reimbursements

2 Mar - Montenegro: Draft law on temporary solidarity contribution (windfall profits tax)

2 Mar - Netherlands: Consultation on draft bill to abolish property transfer tax concurrence exemption for share transactions

1 Mar - Germany: Reduction of the basis for assessment of VAT due to irrecoverable debts, other VAT developments

1 Mar - Hungary: Update on e-VAT system

1 Mar - Serbia: VAT refund for 2022 to foreign taxpayers

February 2023

28 Feb - KPMG report: Domestic tax rules governing family business transfers

28 Feb - Serbia: Changes to taxation of individual (personal) income

28 Feb - UK: Regulation providing online platform is liable to pay VAT is valid (CJEU judgment)

27 Feb - Austria: Summary of recent direct and indirect tax developments

27 Feb - Germany: Summary of recent federal tax court decisions

27 Feb - Italy: Withholding tax on dividends paid to investment fund breaches EU law (court decision)

27 Feb - Poland: Scope of tax rulings; due diligence obligation of tax remitters (Supreme Administrative Court decisions)

27 Feb - Poland: VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)

24 Feb - Belgium: Qualitative evaluation of whether renovations constitute new construction for VAT purposes required (court decision)

24 Feb - Malta: Electronic filing of VAT returns and payments due 22 February 2023 extended to 28 February 2023

24 Feb - Malta: One-year extension of allowance to transfer unabsorbed capital allowances intra-group

23 Feb - EU: Public consultation on implementation of regulation on foreign subsidies distorting the internal market

23 Feb - Lithuania: Indirect tax updates

23 Feb - UK: Group transfer rules not contrary to EU law (CJEU judgment)

22 Feb - Isle of Man: No major tax changes in 2023 budget

21 Feb - Denmark: New automatic check of reported VAT figures

21 Feb - Lithuania: Tax card for 2023

21 Feb - Poland: Definition of “joint venture”; deductibility of employment contract termination costs (court decisions)

21 Feb - Poland: Draft decree would extend deadline for 2022 corporate income tax returns to 30 June 2023

21 Feb - Spain: Publication of list of non-cooperative jurisdictions

20 Feb - UK: Employee share plan reporting for 2022/2023

20 Feb - UK: Guidance under new mandatory disclosure rules

20 Feb - UK: Overview of employer-financed retirement benefit schemes and related compliance obligations

14 Feb - Czech Republic: Abuse of law concept, documentation of expenses for related-party services (regional court decisions)

14 Feb - Czech Republic: Tax card for 2023

14 Feb - North Macedonia: Draft law on temporary solidarity (windfall profits) tax on fossil sector

14 Feb - Poland: Draft legislation implementing new reporting obligations for digital platform operators (DAC7)

14 Feb - Poland: Extended deadline for 2022 corporate income tax returns

14 Feb - Poland: Family foundations law signed by president

14 Feb - EU: Updates to list of non-cooperative jurisdictions (four added to “black list”, revisions to “grey list”)

13 Feb - EU: New excise duty rules in updated directive effective 13 February 2023

10 Feb - France: Tax-related provisions in finance law for 2023

10 Feb - KPMG report: Green Deal Industrial Plan

9 Feb - Switzerland: New obligation for streaming services to invest in Swiss filmmaking determined by VAT return

8 Feb - Bulgaria: Withholding tax on deemed interest on interest free loans (Supreme Administrative Court decision)

8 Feb - Denmark: Public consultation on new tax transparency rules for service providers facilitating cryptoasset transactions (DAC8)

8 Feb - EU: Notice by EC to 14 member states of noncompliance with transposition of DAC7

8 Feb - Italy: Public consultation on draft clarifications on amended patent box regime

8 Feb - Spain: Law on packaging and packaging waste

8 Feb - Sweden: Interim report on implementation of EU global minimum tax directive

8 Feb - Sweden: Referral to CJEU on withholding tax treatment of foreign public sector pension institutions

7 Feb - Romania: New reporting obligations for digital platform operators (DAC7)

6 Feb - Poland: Guidance for real estate companies, deductibility of intangible services costs incurred by acquired subsidiary (court decisions)

6 Feb - Poland: VAT rate ambiguities interpreted in taxpayers’ favor; “Slim VAT 4 package” announced

6 Feb - Sweden: Government study of potential exit taxation of natural persons suspended

6 Feb - Switzerland: Overview and case study of administrative assistance procedure under income tax treaties

6 Feb - UK: Upcoming changes to company share option plans

6 Feb - UK: Upcoming reductions in capital gains tax annual exemption for save as you earn share plans

3 Feb - Sweden: Government study of “3:12 rules” relating to taxation of dividends from closely-held companies

3 Feb - Netherlands: Interest on corporate income tax and withholding tax to increase to 10.5%

2 Feb - Netherlands: Draft bill on temporary windfall profits tax on electricity producers

2 Feb - Poland: Mandatory e-invoicing postponed until 1 July 2024

2 Feb - Spain: State aid determination annulled because aid recipients were erroneously identified (CJEU judgment)

1 Feb - Serbia: Update on income tax treaties

1 Feb - Sweden: Proposal for modernized VAT law

January 2023

31 Jan - Estonia: Company board member not liable for company’s VAT and income tax liabilities (Supreme Court decision)

31 Jan - Germany: VAT grouping, other VAT developments

31 Jan - Serbia: New practice regarding collection of tax

31 Jan - Slovakia: Tax developments (January 2023); analytical evidence of employees’ data; change in wage allowances

30 Jan - Denmark: Beneficial ownership for purposes of withholding on dividends (Supreme Court decisions)

30 Jan - EU: European Commission public consultation on DAC7 implementing regulation

30 Jan - EU: European Commission work program for first half of 2023

30 Jan - EU: Report on “Unshell” Directive proposal adopted by EU Parliament

30 Jan - Germany: 2022 Annual Tax Act

30 Jan - Germany: Dividends received by partnership not eligible for exemption under EU Parent-Subsidiary Directive (tax court decision)

30 Jan - Germany: Status of income tax treaties

30 Jan - Germany: Taxpayer satisfied “motive test“ under CFC rules (lower tax court decision)

30 Jan - Lithuania: Temporary windfall profits tax on fossil sector enacted

30 Jan - Poland: Timing of income recognition with respect to overpaid taxes, income recognition from social security contributions (Supreme Administrative Court decisions)

30 Jan - Poland: Updates on tax legislation concerning family foundations, the “legal shield,” and “Slim VAT 3 package”

30 Jan - Romania: Withholding tax on renumeration paid to non-resident service provider (CJEU Advocate General opinion)

30 Jan - Spain: Public consultation on changes to criteria for non-cooperative jurisdictions

27 Jan - Sweden: Penalties for omission of Form N9 relating to negative net interest income (Court of Appeal decisions)

27 Jan - KPMG report: Comments on public consultation on new common corporate tax system in the EU (BEFIT)

26 Jan - Montenegro: Amendments to individual and corporate income tax laws

25 Jan - Italy: 2023 budget law tax measures, including DAC7 and windfall profits tax on energy

25 Jan - KPMG report: Shipping and offshore tax update (January 2023)

25 Jan - Poland: Guidance on partnership merger, transformation (Supreme Administrative Court decisions)

25 Jan - Poland: Tax on “additional” apartments

24 Jan - EU countries: Transposition of EU directive, cross-border distributions of collective investment undertakings

24 Jan - Poland: Deadline for follow-up withholding tax statement is 31 January 2023

23 Jan - UK: Consultation on R&D tax relief reform

23 Jan - UK: Elements of nuclear decommissioning facility qualifying for plant and machinery allowances (Court of Appeal decision)

23 Jan - UK: Final mandatory disclosure rules (DAC6) regulations published

20 Jan - Albania: Changes to tax legislation effective 2023 include temporary windfall profits tax on energy producers

19 Jan - Poland: Amendments to legislation on family foundations

19 Jan - Poland: Guidance on tax rulings (Supreme Administrative Court decisions)

19 Jan - Poland: Proposed 0% VAT rate for goods and provisions to support Ukraine

19 Jan - Cyprus: New single tax administration portal

18 Jan - Cyprus: New register for self-service establishments

18 Jan - Channel Islands: Annual tax reporting for partnerships (Jersey)

17 Jan - Czech Republic: Application of thin capitalization test to interest paid on bonds (court decision)

17 Jan - Czech Republic: Guidance provided in Q&As on new reporting obligation under DAC7

17 Jan - Czech Republic: Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state when recipient is unknown

17 Jan - Greece: Instructions on procedure for adjustment of taxable profits following tax audit

17 Jan - Spain: Tax measures in 2023 budget law

13 Jan - Cyprus: Social insurance contributions for 2023

12 Jan - Italy: 2023 budget law VAT measures

12 Jan - Switzerland: Tonnage tax regime approved by National Council

11 Jan - EU: Update on DAC7 implementation

11 Jan - Hungary: Windfall profits tax on pharmaceutical companies for 2022 and 2023

11 Jan - Poland: Changes to enforcement proceedings include recovery of VAT

11 Jan - Poland: Recent tax-related developments (court decisions)

11 Jan - Sweden: License fees paid to companies not performing DEMPE functions are not deductible (court decision)

10 Jan - Bulgaria: Changes in VAT law, including reporting of data regarding cross-border payments

10 Jan - Kosovo: Introduction of tax procedures for application of income tax treaties

10 Jan - North Macedonia: Amendments to direct and indirect tax legislation

9 Jan - UK: Draft guidance on R&D tax relief reform

9 Jan - UK: Energy generator levy draft legislation

9 Jan - UK: Making tax digital for income tax self-assessment, introduction delayed and threshold increased

9 Jan - UK: New guidance on “associated companies” test for determining applicable corporation tax rate and payment deadlines

9 Jan - UK: “Time to pay” arrangements to help mitigate liquidity challenges

6 Jan - Austria: Amendments to non-cash benefits ordinance relating to electric vehicles

3 Jan - Bulgaria: Amendments to corporate income tax law, including “windfall profits tax” on fossil sector

3 Jan - EU: Overview of “plastics taxes”

3 Jan - Netherlands: VAT deduction exclusion decree on promotional gifts and staff benefits

3 Jan - Poland: Corporate income tax exemption applied to total revenue from activities performed in special economic zones (court decision)

3 Jan - Poland: Recent indirect tax-related developments

2022 Articles

December 2022

30 Dec - Serbia: Amended decree on obligation to record sales via electronic fiscal device

23 Dec - EU: Summary of tax-related initiatives in 2022

23 Dec - Norway: Changes to VAT law effective 1 January 2023

22 Dec - KPMG report: Provisional agreements in EU on emissions trading, carbon border adjustments, and climate funding

22 Dec - Italy: Obligation to report information and withhold tax on short-term rentals upheld (CJEU judgment)

22 Dec - Latvia: New reporting obligations for digital platform operators (DAC7)

22 Dec - Latvia: Amendments to law on excise tax, application of excise tax to distance sales

22 Dec - Latvia: Updates to list of low-tax or tax-free countries and territories

22 Dec - Netherlands: 2023 Tax Plan adopted by upper house of Parliament, including DAC7, windfall profits tax on fossil sector

22 Dec - Spain: “Start-ups law” adopted

22 Dec - Serbia: Changes to property taxes law

22 Dec - Serbia: Changes to the law on e-invoicing

21 Dec - Serbia: Changes to tax procedure and administration law

21 Dec - Serbia: Changes to VAT law

21 Dec - Serbia: Changes to customs law

21 Dec - Belgium: Proposed changes to taxation of copyright income earned by individuals

20 Dec - Poland: Legislation on family foundations passed by lower house of Parliament

20 Dec - Netherlands: Tax developments concerning financial institutions (December 2022)

19 Dec - Netherlands: Elimination of real estate fiscal investment institution

19 Dec - Belgium: Limitation of corporate tax deductions in assessment year 2024

16 Dec - Belgium: New obligations of digital platform operators (DAC7)

16 Dec - EU: Council adopts EU minimum tax directive

16 Dec - Switzerland: Parliament approves constitutional amendment to implement Pillar Two global minimum tax

16 Dec - Greece: Tax provisions in new laws, shipping taxation developments

16 Dec - Luxembourg: 2023 budget law passed by Parliament

16 Dec - Serbia: Changes to individual income tax and social security contributions

15 Dec - Serbia: Amendments to “fiscal law”

14 Dec - Netherlands: Referral to CJEU of issue relating to taxation of dividend income received by non-resident insurance company

14 Dec - EU: Provisional agreement reached on carbon border adjustment mechanism

14 Dec - EU: Proposal to extend tax transparency rules to cryptoassets

13 Dec - EU: VAT gap statistics for 2020

13 Dec - Austria: Summary of recent direct and indirect tax developments

13 Dec - Czech Republic: Application of VAT to fuel cards

13 Dec - Czech Republic: Taxpayer entitled to deduct VAT on supply within fraudulent transactions chain (Supreme Administrative Court decision)

13 Dec - Czech Republic: Windfall profits tax on surplus market revenues of electricity producers

13 Dec - Poland: Application of general anti-avoidance clause (GAAR)

13 Dec - Poland: 50% restriction on the right to deduct input VAT on certain vehicles extended

9 Dec - Slovakia: Changes to transfer pricing rules and limitations on deductibility of interest

9 Dec - Slovakia: New meal allowance amounts effective 1 January 2023

9 Dec - UK: HMRC response to consultation on basis period reform issues

9 Dec - UK: Income tax treaty with Brazil signed

9 Dec - UK: Report of national audit office on operation and implementation of digital services tax

9 Dec - EU: Requirement under DAC6 for intermediaries to notify other intermediaries of their reporting obligation is invalid under EU law (CJEU judgment)

8 Dec - EU: European Commission proposals to modernize and digitalize VAT system

8 Dec - EU: European Commission proposes new tax transparency rules for service providers facilitating cryptoasset transactions

8 Dec - Germany: Ownership of majority voting rights as requirement to form VAT fiscal unity (CJEU judgment)

8 Dec - Poland: Draft legislation making e-invoicing mandatory effective 1 January 2024

8 Dec - Slovakia: Amendment to VAT law approved

7 Dec - Croatia: Income tax treaty with United States signed

7 Dec - Estonia: Recent tax-related developments, including reporting obligations for digital platform operators (DAC7)

6 Dec - Italy: Proposed PE exemption for investment manager activities

5 Dec - Italy: Update on withholding tax on dividends paid to investment funds and related refund opportunities

5 Dec - Belgium: Reform of periodic VAT returns, debts

2 Dec - Belgium: Election to determine VAT deduction on basis of actual use

1 Dec - Belgium: Assessment periods for income tax and VAT extended

1 Dec - Austria: Proposal for temporary windfall profits tax on fossil sector

1 Dec - Finland: Clarifications on DAC7 reporting obligations

1 Dec - Ireland: Proposal for temporary windfall profits tax on fossil sector

1 Dec - Spain: Reverse hybrid mismatch rules introduced

November 2022

30 Nov - EU: Regulation on foreign subsidiaries distorting the internal market approved by EU Council

30 Nov - Germany: Guidance on stock exchange exception under real estate transfer tax

30 Nov - Germany: Law on DAC7, submitting transfer pricing documentation in tax audits, adopted by lower house of Parliament

30 Nov - Germany: No exit tax resulting from amendment of income tax treaty (fiscal court decision)

30 Nov - Italy: New rules on import VAT recovery

30 Nov - Poland: Legislation on family foundations passed by government

30 Nov - Poland: Royalty payments to beneficial owner outside EEA not eligible for withholding tax exemption (court decision)

30 Nov - Poland: Updated “SLIM VAT 3 package”; suspension of duty on imported alcohol intended for production of medicines upheld

29 Nov - Netherlands: Floating solar park not considered immovable property subject to property tax (court decision)

29 Nov - Belgium: Interest on foreign regulated savings deposits exempt from individual income tax (court decision)

28 Nov - Belgium: Changes to the reverse-charge mechanism for immovable property

28 Nov - Croatia: Proposal for windfall profits tax

28 Nov - Cyprus: Amendment regarding imposition of VAT on supply of buildings

28 Nov - Cyprus: Amendments regarding tax payable on sales of immovable property

28 Nov - EU: Anti-money laundering measure allowing access to beneficial ownership information held invalid (CJEU judgment)

28 Nov - UK: Advisor fees related to potential disposal of subsidiary treated as non-deductible capital expenses (Court of Appeal decision)

28 Nov - UK: Proposed changes to taxation of income from residential property

23 Nov - Sweden: Proposed legislation on cross-border divisions, conversions and mergers between EU member states

22 Nov - Poland: Proposed amendment to tax on certain financial institutions

22 Nov - Poland: Ratification of treaty with Georgia; MCAA for automatic information exchange under digital platform reporting rules signed

22 Nov - Poland: Recent VAT-related developments (court decisions)

18 Nov - Finland: Changes to taxation of non-residents’ capital gains derived from Finnish real estate

18 Nov - Spain: Wealth tax-related legislative proposals

18 Nov - Sweden: Proposed legislation on cross-border divisions, conversions and mergers between EU member states

17 Nov - UK: Tax proposals in Autumn statement

17 Nov - Lithuania: New legislation for VAT deduction on purchased electric cars

16 Nov - Austria: Changes to reclaim procedure for withholding taxes on dividend distributions

16 Nov - Belgium: Amendments to VAT statute of limitations, retention period and applicable interest rates

16 Nov - Denmark: DAC7 guidance

16 Nov - EU: Public consultation on new common corporate tax system in the EU (BEFIT) extended to 26 January 2023

16 Nov - Poland: Proposed amendment to tax on financial institutions; guidance on tax micro-accounts

15 Nov - Hungary: Draft legislation introducing tax-related amendments

15 Nov - Netherlands: VAT recovery based on bank’s “actual use method” (Supreme Court decision)

14 Nov - Italy: Intermediate holding companies in private equity structures served genuine, non-tax purpose (court decisions)

14 Nov - Spain: Amendments to proposed windfall profits tax on banks

11 Nov - UK: Autumn statement expected 17 November 2022

11 Nov - UK: Tax considerations for cross-border hybrid and remote working

11 Nov - UK: Tax considerations for hybrid and remote working within the UK

10 Nov - Czech Republic: Penalty for filing VAT ledger statement for incorrect taxable period struck down (Supreme Administrative Court decision)

10 Nov - EU: ECOFIN Council agrees on revised Code of Conduct for Business Taxation

10 Nov - Netherlands: Concept of “essentially a new building” for VAT purposes (Supreme Court decision)

10 Nov - OECD: Jurisdictions sign MCAA for automatic information exchange under digital platform reporting rules, CRS disclosure rules

10 Nov - Poland: New draft legislation on family foundations

9 Nov - Poland: Cashback discounts do not reduce output tax; correcting invoice does not reduce taxable base (administrative court decisions)

9 Nov - Poland: Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)

9 Nov - Poland: Proposed amendments to sugar fee; extension for declarations relating to special purpose cash registers

8 Nov - Belgium: Retroactive application to 2016 of annual tax on credit institutions struck down (Constitutional Court decision)

8 Nov - Czech Republic: “Windfall profits tax” on fossil sector and banks approved by Parliament

8 Nov - Germany: Loss recognized on settling option can be carried back to offset related income earned in earlier year

8 Nov - Luxembourg: Finding of illegal State aid involving application of arm’s length principle set aside (CJEU judgment)

8 Nov - Sweden: Tax proposals in 2023 budget include cross-border payment reporting, extension of diesel excise tax reduction

7 Nov - Netherlands: Class-action-plus procedure for ex-officio reduction in “Box 3” (wealth tax) liability

4 Nov - Netherlands: Updated policy statement on hybrid mismatches, deduction allowed in cost-plus situations

3 Nov - Netherlands: Dynamic interpretation of tax treaties (Supreme Court decision)

3 Nov - Netherlands: Draft legislation for temporary solidarity contribution or “windfall profits tax” on fossil sector for 2022

3 Nov - Austria: Inflation relief-related tax measures, DAC7 implementation, guidance on crypto taxation, updated VAT guidelines, other tax developments

3 Nov - Czech Republic: Revised list of non-cooperative jurisdictions for CFC rules

3 Nov - Finland: Draft legislation to implement DAC7

3 Nov - Ireland: Finance Bill 2022 amendments to residential zoned land tax

3 Nov - Portugal: Tax measures in 2023 budget, including new crypto tax regime

3 Nov - Spain: Dynamic interpretation of tax treaties (Supreme Court decision)

1 Nov - Germany: Deduction of input VAT on “outplacement consultation” services, other VAT developments

1 Nov - Poland: Government approves extension of excise tax exemption for plug-in electric vehicles

1 Nov - Poland: New draft bill to implement EU single-use plastics directive

1 Nov - Poland: Recent tax developments related to debt for equity swaps, deductibility of team-building event costs (Supreme Administrative Court decisions)

October 2022

31 Oct - Belgium: Tax on securities accounts upheld, but certain anti-abuse measures struck down (Constitutional Court decision)

31 Oct - Spain: Report on compulsory electronic invoicing for traders and professionals

28 Oct - Lithuania: Right to charge VAT on sale of immovable property to VAT payer (CJEU judgment)

28 Oct - Netherlands: Proposed legislation implementing cross-border payment reporting obligation beginning 2024

28 Oct - UK: Update on policy announcements in Chancellor’s “growth plan”; full autumn statement expected 17 November 2022

27 Oct - Cyprus: Reverse-charge mechanism applicable to acquisition of precious metals

27 Oct - Germany: Taxpayer may benefit from preferential treatment under any applicable income tax treaty (tax court decision)

27 Oct - Germany: Trade tax treatment of dividend from dual resident corporation (tax court decision)

27 Oct - Spain: VAT proposals in draft 2023 budget law

25 Oct - Malta: Tax measures in budget 2023

25 Oct - Belgium: Limitation on dividends received deduction surpluses carried over to absorbing company compatible with EU law (CJEU judgment)

25 Oct - Poland: Proposed amendments to sugar tax and fee on alcohol; other tax developments

24 Oct - Poland: Legislation amending corporate income tax measures in “Polish Deal” passed

21 Oct - Denmark: Recent changes to share-based investment companies investor tax reporting

21 Oct - Spain: Financial measures in “Creation and Growth Law”

21 Oct - Sweden: Availability of tax exemption for electricity and fuel consumed in industrial activities

20 Oct - Ireland: Tax measures in Finance Bill 2022

20 Oct - EU: Solidarity contribution on surplus profits in the fossil sector adopted by EU Council

20 Oct - Hungary: Availability of online cash register data via online invoice system

20 Oct - Hungary: Reconsideration of electronic VAT system to machine-to-machine concept

20 Oct - Spain: Proposal for new tax measures to combat inflation, including new wealth tax

20 Oct - Czech Republic: Details of proposed “windfall profits tax” announced

20 Oct - Poland: Draft legislation to introduce “windfall profits taxes” on large enterprises

20 Oct - Sweden: Proposal for “windfall profits tax”

19 Oct - Malta: Mandatory online filing of VAT returns for certain registered persons

19 Oct - Poland: Clarifications regarding VAT grouping; criteria for identifying a fixed establishment for VAT purposes

18 Oct - EU: Call for evidence and public consultation on new common corporate tax system in the EU (BEFIT)

17 Oct - KPMG report: Comments in response to EC public consultation on the SAFE initiative

17 Oct - Poland: Services provided by securitization fund to bank/investment fund qualified as “granting of credit” for VAT purposes (CJEU judgment)

17 Oct - UK: Proposed changes to additional rate of income tax and corporation tax rate will no longer proceed

17 Oct - UK: Repeal of “off-payroll working” rules from 6 April 2023

14 Oct - Luxembourg: Tax proposals in budget 2023, property tax reform

14 Oct - Greece: Tax measures in new law

14 Oct - Spain: Compulsory electronic invoicing between traders and professionals

13 Oct - Belgium: Tax proposals in budget 2023-2024 include “windfall profits tax” on energy producers

11 Oct - Czech Republic: Extension of excise movement and control system (EMCS)

11 Oct - Czech Republic: Proposed legislation on cross-border conversions, mergers and divisions between EU member states

11 Oct - Lithuania: Supply recipient may deduct VAT even though supplier did not pay output VAT (CJEU judgment)

6 Oct - EU: Report on EU Parliament meeting with European Commissioner; discussion of solidarity contribution on surplus profits in fossil sector, minimum tax directive

6 Oct - Lithuania: Draft law on implementation of DAC7 rules for digital platform operators

6 Oct - Netherlands: Memorandum of amendment to 2023 Tax Plan includes “windfall profits tax” on natural gas sales

6 Oct - Spain: Reductions in individual income tax rates and repeal of wealth tax for 2022 tax year (Andalusia)

5 Oct - Sweden: Proposed legislation on cross-border divisions, conversions and mergers between EU member states

4 Oct - EU: Updates to list of non-cooperative jurisdictions

4 Oct - Germany: Disallowance of final losses incurred by UK permanent establishment upheld (CJEU judgment)

4 Oct - Switzerland: New VAT rates, updates to e-filing portal

3 Oct - Poland: Recent tax developments relating to holding structure, deduction cap for intangible services (Supreme Administrative Court decision)

September 2022

30 Sep - UK: Overview and analysis of Chancellor’s “growth plan”

30 Sep - Belgium: Guidance on VAT refund procedures and remunerations in football

30 Sep - Portugal: EU General Court upholds EC’s determination that tax benefits in Madeira free zone not correctly applied

30 Sep - Slovakia: Proposed changes to transfer pricing rules and limitations on deductibility of interest

29 Sep - Ireland: Additional reports on tax proposals in budget 2023

29 Sep - Italy: Swiss social security institute entitled to withholding tax refund; possible refund opportunities (Supreme Court decision)

29 Sep - Spain: Challenge to Spanish tax leasing system (CJEU Advocate General opinion)

28 Sep - Germany: Draft legislation for 2022 Annual Tax Act

28 Sep - Germany: Draft legislation on implementation of DAC7 and modernization of tax procedures law

28 Sep - Germany: Withholding tax exemption denied (lower tax court decision)

27 Sep - Ireland: Tax proposals in budget 2023

27 Sep - Luxembourg: Temporary 1% decrease of VAT rates

23 Sep - UK: Tax relief measures and tax cuts in Chancellor’s “growth plan”

23 Sep - Netherlands: Payroll tax measures in 2023 Tax Plan

23 Sep - Austria: Proposed inflation relief-related tax measures, excise movement and control system, stamp tax exemption, other tax developments (COVID-19)

22 Sep - Finland: Withholding tax refunds for Luxembourg SICAV funds

21 Sep - Netherlands: Income and indirect tax measures in 2023 Tax Plan

19 Sep - Belgium: DAC6 legislation held invalid, questions raised to CJEU (Constitutional Court decision)

19 Sep - UK: Fiscal announcement expected 23 September 2022, potential tax implications

19 Sep - UK: Government report on tax implication of domestic and cross-border remote working arrangements

19 Sep - UK: Increased HMRC scrutiny of R&D claims

16 Sep - Finland: Plan to introduce “windfall profit tax” on energy announced

16 Sep - Greece: Guidance on “windfall profit tax” on energy companies, equal treatment of EU and UK dividends in FY 2021

16 Sep - Luxembourg: Updated time thresholds for cross-border workers under certain income tax treaties

16 Sep - Malta: Temporary reduced tax and duty rates on immovable property extended until June 2023 (COVID-19)

16 Sep - Romania: Expansion of “windfall profit tax” on energy companies, extension to March 2023

16 Sep - Spain: Tax-related provisions in revised insolvency law

16 Sep - UK: Anti-treaty shopping rule under Irish treaty did not apply to deny withholding tax relief on interest income (court decision)

15 Sep - EU: Proposed regulation would provide for solidarity contribution on surplus profits in EU fossil sector

15 Sep - Belgium: Notional interest deduction for assessment year 2024

15 Sep - Gibraltar: Rule preventing double taxation of amounts recovered as unlawful state aid may be applied (CJEU judgment)

15 Sep - Netherlands: Lower House of Parliament passes bill on excessive borrowing from a taxpayer's own companies

15 Sep - UK: Regulation providing online platform is liable to pay VAT is valid (CJEU Advocate General opinion)

14 Sep - UK: Taxation of cross-border intragroup asset transfer not contrary to EU law (CJEU Advocate General opinion)

14 Sep - EU: Proposal to ban products made with forced labor from the EU market

14 Sep - Germany: Holding company has no right to recover VAT on services contributed to subsidiary (CJEU judgment)

14 Sep - Poland: Initial schedules for funding under recovery plan for 2022-2023

13 Sep - Czech Republic: Proposed record keeping and reporting obligation for payment service providers beginning 2024

13 Sep - Czech Republic: Working paper on possible “windfall tax”

13 Sep - Ireland: Budget 2023 scheduled to be announced 27 September 2022

12 Sep - Spain: Deadline to claim VAT refunds for 2021 is 30 September 2022

8 Sep - Denmark: VAT corrections and errors subject to 30% interest surcharge

8 Sep - Italy: Legislation to accelerate tax dispute resolution and improve tax court efficiency

8 Sep - Italy: Withholding tax on dividends paid to U.S. pension funds; refund opportunities (Supreme Court decisions)

7 Sep - Netherlands: Tax developments concerning financial institutions (September 2022)

6 Sep - Sweden: Proposal to repeal energy tax relief for computer server facilities, tax on waste incineration

6 Sep - Poland: Draft decree proposes changes to national e-invoicing system

6 Sep - Poland: Proposed increase to thresholds for declarations on goods transported within EU

6 Sep - Poland: Recent tax developments relating to company reorganizations, lump-sum income tax, e-signing returns

6 Sep - UK: Updated HMRC guidance on making tax digital for income tax self-assessment

2 Sep - Cyprus: Non-deductible input VAT on acquisition of apartment under Cypriot Investment Program (tribunal decision)

1 Sep - Slovenia: Reduced VAT rate on energy effective 1 September 2022

1 Sep - Switzerland: Update on special arrangements for cross-border workers (COVID-19)

August 2022

30 Aug - Malta: Record keeping and reporting obligations for payment service providers beginning 2024

29 Aug - EU: Implications of carbon border adjustment mechanism

29 Aug - Poland: Draft bill includes amendments to “Polish Deal” corporate income tax measures

29 Aug - Poland: Extension of excise tax exemption for plug-in electric vehicles and anti-inflation measures

29 Aug - Poland: Recent tax developments relating to robotization (Supreme Administrative Court decision)

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