European Union: Sales Taxes: VAT, GST

Subscribe
Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
VAT And Gaming In Malta: Is Your Business Ready For The 1st October Changes?
Malta's Tax and Customs Administration has issued new guidance on the VAT treatment transition for gambling and betting services, effective October 1, 2026. The guidance addresses critical compliance considerations for gaming operators as previously exempt activities become taxable, including revenue stream mapping, contract management, input VAT recovery opportunities, and cross-border cost implications.
Malta Tax
WP
WH Partners
Article
Dutch Tax Plan 2027
The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the
Netherlands Tax
AO
A&O Shearman
Article
The Most Common Flag Registration Jurisdictions: Key Advantages, Disadvantages, And Tax Implications
The choice of flag for yacht registration has evolved from a simple administrative decision into a complex strategic consideration affecting tax efficiency, operational flexibility, and regulatory compliance. With Italy's recent Ddl Mare reform introducing new scrutiny for foreign-flagged vessels and jurisdictions like Malta, the Cayman Islands, and the UK each offering distinct advantages...
Italy Transport
WL
Withers LLP
Article
The Reform Of Italian Football: Initial Remarks On The Latest Draft Bill
Italy's football system faces a critical juncture following three consecutive World Cup qualification failures, prompting a comprehensive draft bill that targets structural reforms across agent fees, transfer guarantees, and youth development. With the sector generating over one billion euros annually yet burdened by €5.5 billion in debt, the proposed legislation seeks to transform Italian football from a cost center into a competitive asset for future national teams.
Italy Media & IT
WL
Withers LLP
Article
Tax Alert: New Draft Bill Proposing Changes To Tax Legislation
A draft bill of the Ministry of National Economy and Finance has been submitted to public consultation, entitled ‘Measures to address the energy crisis and to strengthen citizens’ disposable income, wage-related and tax provisions, regulations concerning the out of court debt settlement mechanism, public sector pension arrangements, provisions regarding the Hellenic Gaming Commission and the improvement of the regulatory framework for gaming activities, regulations concerning the Public Real Estate Company SA and other provisions’.
Greece Tax
BL
Bernitsas
Article
CJEU Delivers Further Ruling On VAT Treatment Of Transfer Pricing Adjustments
The Court of Justice of the European Union has ruled on whether intra-group transfer pricing adjustments constitute consideration for separate supplies of services subject to VAT. While the judgment provides clarity on routine profit margin adjustments, it raises questions about the broader treatment of year-end transfer pricing adjustments and their VAT implications for multinational enterprises.
European Union Tax
M
Matheson
Article
The CP Legislative Updates Series – May 2026
Malta experienced significant legislative developments in May 2026 spanning corporate governance, taxation, employment safety, transport regulation, and financial services compliance. From the launch of the Malta Business Wallet implementing the "once-only" principle to new VAT digital age reforms and stricter workplace chemical exposure limits, these changes reflect Malta's commitment to regulatory modernization and EU alignment.
Malta Commercial
CP
Camilleri Preziosi Advocates
Article
VAT On Residential Letting In Austria: New Rules For Luxury Real Estate
Austria has introduced new VAT rules for luxury residential properties exceeding EUR 2 million in total costs, fundamentally changing the tax treatment that has long distinguished the country's approach from standard EU frameworks. Starting January 2026, these high-value properties will face mandatory VAT exemption, eliminating the input VAT deduction rights that previously provided significant liquidity advantages to developers and landlords. The threshold calculation encompasses acquisition, construction,
Austria Tax
GGI Global Alliance
Article
Conveyancing In Cyprus: Property Purchase Process, Title Deeds And Legal Checks
Purchasing property in Cyprus requires navigating complex legal procedures, regulatory requirements, and due diligence checks that protect both buyers and sellers. Understanding the conveyancing process, from initial contract preparation through title deed transfer, helps international investors and property buyers avoid common pitfalls including undisclosed mortgages, planning irregularities, and delayed title deeds.
Cyprus Real Estate
MC
Michael Chambers & Co. LLC
See more

Latest Videos

See more