Netherlands amends tax penalty rules to support Pillar Two, DAC8, DAC9 rollout

Germany has unveiled an action plan to strengthen enforcement against tax and financial crime, including a new Joint Centre Against Tax and Financial Crime, AI-supported data analysis, higher penalties and the abolition of the current exemption from punishment for voluntary disclosure.

Oman will introduce mandatory electronic invoicing in two phases from April 2027, with the rollout based on taxpayers’ annual revenue and preceded by a voluntary pilot involving 100 selected companies.

Greece has published its 2024 list of 42 jurisdictions classified as having preferential tax regimes, with the list unchanged from 2023 except for Gibraltar’s partial-year inclusion.

The Italian Revenue Agency ruled in Response No. 158 that owners selling Superbonus-upgraded property cannot use co-owner construction costs to reduce their capital gain, confirming that tax relief under Articles 67–68 of the Income Tax Code applies only to the owner who actually financed the work. 

The Romanian tax authority has broadened the conditions triggering additional scrutiny of VAT returns showing negative amounts, moving beyond Article 169(4)(a)–(c) of Law No. 207/2015 (Fiscal Procedure Code) to capture additional high-risk reimbursement scenarios. The shift reflects growing concern over fraudulent claims consuming budget resources. 

The Nigeria Revenue Service published three guidelines on 29 June 2026 implementing the Nigeria Tax Act 2025: appointed agents must remit withheld VAT to the NRS by the 14th of the following month; chargeable gains are taxed at standard corporate rates (0% or 30%) instead of 10%, effective 1 January 2026; VAT refunds must be claimed within 12 months, non-VAT within six years, with false claims penalised at 100% and 50% respectively.