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
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
Podcast
Behind The Scenes Of Ireland’s EU Presidency: Insights From Rory Montgomery (Podcast)
Ireland's EU Presidency brings unique insights into European legislative processes, while recent tribunal decisions and regulatory changes reshape the landscape for tax enquiries, transfer pricing adjustments, and foreign investment screening. These developments signal important shifts in how tax authorities exercise their powers and how cross-border transactions are scrutinized across EU member states.
Ireland Tax
M
Matheson
Article
Supreme Court Confirms “no Foal, No Fee” Arrangements Are Not Champertous
The Supreme Court of Ireland has issued a landmark ruling on litigation funding arrangements, examining whether conditional fee uplift agreements and "no foal, no fee" structures violate champerty laws. This decision arose from a tax debt recovery case where taxpayers challenged the Revenue Commissioners' fee arrangements with their legal panel, arguing these agreements were unenforceable under Irish law.
Ireland Litigation
M
Matheson
Article
Dutch Supreme Court: No Legal Redress For Box 3 For Non-Objecting Taxpayers
The Dutch Supreme Court has issued a decisive ruling on the contentious Box 3 tax assessments, determining the fate of taxpayers who failed to timely object to their assessments between 2017 and 2020. This judgment resolves a critical question left open by the landmark Christmas judgment of 2021, establishing whether non-objecting taxpayers can still claim relief. The decision carries significant implications for thousands of Dutch taxpayers who may have missed objection deadlines during this period.
Netherlands Tax
LL
Loyens & Loeff
Article
Agenzia Delle Entrate: Nuovi Chiarimenti Sulla Detassazione Prevista Dalla Legge Di Bilancio 2026
L'Agenzia delle Entrate ha emesso la circolare n. 3 del 24 giugno 2026, fornendo importanti chiarimenti sull'applicazione della tassazione agevolata introdotta dalla Legge di Bilancio 2026. La circolare specifica quali incrementi retributivi e indennità beneficiano dell'imposta sostitutiva del 5% e del 15%, delineando i criteri di applicazione per diverse tipologie di compensi e situazioni lavorative.
Italy Tax
DL-Law Avvocati Giuslavoristi
Article
Tax Authority: New Clarifications On Tax Benefits Provided By 2026 Budget Law
The Italian Tax Authority has issued new guidance on tax benefits introduced by the 2026 Budget Law, addressing the treatment of salary increases from contract renewals and various work-related allowances. The circular clarifies which types of compensation qualify for preferential substitute tax rates and establishes important distinctions for different categories of workers and payment structures.
Italy Tax
DL-Law Avvocati Giuslavoristi
Article
Permanent Establishments Series #1: Remote & Hybrid Working – New York Office Snippet
As remote work becomes standard practice for US multinational enterprises with European employees, the question of whether home offices can trigger permanent establishment obligations has evolved from a theoretical concern to a pressing compliance issue. The OECD's November 2025 guidance introduces a 50% working-time threshold and commercial reason test that fundamentally reshapes how companies must evaluate cross-border tax exposure. Understanding these new parameters is essential for US businesses operati
Netherlands Tax
LL
Loyens & Loeff
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