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
What The High Court’s New AI Guidance Means For Irish Tax Appeals
Ireland's High Court has issued formal guidance on using generative AI in legal proceedings, requiring human oversight, verification, and disclosure when AI tools are employed in court documents and expert reports. While the directive specifically applies to High Court proceedings, its implications extend to Tax Appeals Commission cases, where expert evidence must remain independent and any substantial use of AI must be declared to ensure reliability and evidential weight.
Ireland Tax
M
Matheson
Article
How Real Estate Sales Are Completed In Practice In The Absence Of A Tax Clearance Certificate
Navigating property transfers when debts to the Greek State prevent obtaining a tax clearance certificate presents significant challenges. This article examines the court-authorised private sale mechanism under Article 998(6) of the Greek Code of Civil Procedure, which enables property transfers while limiting the State's recovery to 25% of the purchase price, and explores how this procedure is reshaping real estate transactions in Greece.
Greece Tax
PK
Psarakis & Kefalas Law Firm
Article
2025 MTCA Annual Report – A Focus On Collection And Compliance And The Impact On Property Transactions
The Malta Tax and Customs Administration's 2025 Annual Report reveals a strategic shift toward digital transformation and enhanced compliance enforcement, with particular implications for property transactions. As the MTCA intensifies its use of data analytics and artificial intelligence to identify potential tax risks, taxpayers are facing increased scrutiny, especially regarding property valuations and stamp duty assessments on immovable property transfers.
Malta Tax
CP
Camilleri Preziosi Advocates
Article
Belastingpakket 2027 - Tax Alert
The Dutch government has submitted its Tax Plan 2027 package to the House of Representatives, featuring proposals largely aligned with the Coalition Agreement and Strategic Agenda. With the minority coalition presenting a cautious approach and four options still under consideration for box 3 taxation, significant changes may emerge during parliamentary debate. BUREN provides a comprehensive overview of the key proposed measures and invites stakeholders to join their webinar on fiscal developments.
Netherlands Tax
B
Buren
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
New Rules On Property Tax And Property Valuation: What Investors Need To Know
Denmark has introduced significant changes to its property valuation and taxation regime through Act No. 615, extending indexed property valuations through 2027 and creating a unified category for agricultural, forest and nature properties. The legislation includes new binding ruling procedures, land tax relief for roof apartment projects, and extended deadlines for reassessments, fundamentally reshaping how property owners and investors navigate Danish real estate taxation.
Denmark Tax
GF
Gorrissen Federspiel
Article
The DAC Recast – Delivering Meaningful Tax Simplification
The European Commission has proposed consolidating nine separate Directives on Administrative Cooperation into a single recast directive, aiming to simplify the EU's tax information exchange framework while maintaining transparency. However, the proposal faces significant challenges including the incorporation of previously rejected "Unshell" provisions, the requirement for unanimous approval from all 27 Member States, and questions about whether the consolidation will deliver meaningful simplification for
European Union Tax
M
Matheson
Article
Traitement fiscal des sommes versées en application d’une clause de retour à meilleure fortune
Le Conseil d'État clarifie le traitement fiscal des sommes versées en application d'une clause de retour à meilleure fortune attachée à un abandon de créance. La décision établit un principe de neutralité fiscale lorsque l'abandon initial n'a pas été déduit du résultat imposable, créant ainsi une symétrie de traitement entre l'abandon et le retour à meilleure fortune.
France Tax
MB
Mayer Brown
Article
Régime De Faveur Des Fusions : Application De La Clause Anti-abus Aux Opérations Impliquant Des Etats Tiers
Le tribunal administratif de Montreuil examine l'application de la clause anti-abus du régime de faveur des fusions dans le cadre d'une opération transfrontalière impliquant un État tiers. Cette décision clarifie la portée de l'article 210-0 A, III du CGI et son applicabilité au-delà des seules opérations intracommunautaires couvertes par la directive « fusions ».
France Tax
MB
Mayer Brown
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