European Union: Tax Authorities

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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
El Tribunal Central extiende su criterio sobre la naturaleza jurídica del acuerdo de ejecución de las resoluciones administrativas y sus efectos sobre el plazo de prescripción
El Tribunal Económico-Administrativo Central establece un nuevo criterio sobre el plazo de prescripción aplicable para exigir devoluciones derivadas de resoluciones estimatorias firmes cuando ya se ha dictado acuerdo de ejecución. La resolución analiza si el plazo aplicable es el tributario de cuatro años o el civil de cinco años, diferenciando la naturaleza jurídica del acuerdo de ejecución frente al derecho reconocido en la resolución administrativa.
Spain Tax
Gómez-Acebo & Pombo
Article
L’Administration actualise son Bofip en matière de Dutreil
L'Administration fiscale a actualisé sa doctrine sur le dispositif Dutreil suite à la réforme de la loi de finances pour 2026, qui allonge l'engagement de conservation et exclut certains biens "somptuaires". Cette mise à jour clarifie plusieurs points d'application mais laisse subsister des zones d'ombre, notamment sur le critère d'exclusivité d'affectation des actifs et le traitement des dettes afférentes aux biens exclus.
France Tax
DA
Delsol Avocats
Article
July 2026 Monthly Tax Briefing
Decision A.1147/2026 issued by the Independent Authority for Public Revenues simplifies the procedure for inclusion in the alternative taxation regime for foreign-source income under Article 5A of Law 4172/2013. The regime applies to individuals residing outside Greece and contemplating to transfer their tax residence to Greece while making a qualifying investment in Greece. For the enhanced facilitation of taxpayers, the application and accompanying documentation may be submitted either digitally, by post or in person.
Greece Tax
BL
Bernitsas
Article
Question préjudicielle transmise à la CJUE sur la compatibilité de la taxe sur les salaires avec la directive « mère-fille »
Le Conseil d'État saisit la Cour de justice de l'Union européenne pour déterminer si l'objectif de neutralité fiscale des distributions intragroupes fait obstacle à ce qu'un État membre tienne compte des dividendes reçus de filiales européennes dans le calcul de la taxe sur les salaires. Cette question soulève un enjeu majeur concernant la compatibilité du mécanisme français de calcul de la taxe sur les salaires avec la directive mère-fille, e
France Tax
MB
Mayer Brown
Article
Recent Tax Developments For Dutch Pension Funds
The EU's Taxation Omnibus proposal aims to expand the Parent-Subsidiary Directive to include pension funds and eliminate minimum ownership thresholds, potentially removing significant tax obstacles for cross-border EU investments. Meanwhile, the Netherlands has introduced temporary relief measures for collective investment vehicles (FBIs) affected by recent tax classification reforms, providing a pragmatic solution for pension funds navigating new transparency requirements.
Netherlands Tax
LL
Loyens & Loeff
Video
Just 3% Tax On Your IP Income? Live From The F1 Grand Prix (Video)
Even at the F1 Grand Prix, smart founders talk tax. With the Cyprus IP Box regime, tech companies, app developers and IP owners pay an effective tax rate of just 3% on qualifying IP income — an 80% exemption that survived the 2026 tax reform (standard corporate tax is now 15%). Combine it with non-dom status and 0% tax on dividends, and Cyprus puts your business in pole position. Our team handles the structuring, IP Box application and all filings from A to Z.
Cyprus Tax
CA
CYAUSE Audit Services Ltd
Article
GG Thinks: The Tax Reform Fintechs Cannot Afford To Ignore
European financial sector tax reform is imminent, with the European Parliament and Commission acknowledging that current VAT exemption rules from the 1970s no longer reflect modern fintech business models. Leaders of digital banks, payment companies, and financial platforms face a critical window to influence policy outcomes that will fundamentally reshape their tax obligations and competitive positioning.
Portugal Tax
GG
Gama Glória
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