France: Public Finances Authority clarifies VAT treatment of prepared food product deliveries between businesses
France’s public finances authority has clarified the applicable Value Added Tax (VAT) rate for successive deliveries of prepared food products made between VAT-registered businesses before being sold as takeaway to the final consumer. The
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Sweden: MoF proposes updates to tonnage tax system
Sweden’s Ministry of Finance (MoF) submitted a bill to the Council on Legislation on 20 November 2025 proposing updates to the country’s tonnage tax system to enhance the competitiveness of its shipping sector. The proposals expand the
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Denmark: Ministry of Taxation proposes draft tax and duty reforms targeting environment, transport
Denmark’s Ministry of Taxation has released a draft legislation (2025/1 LSF 79) on 19 November 2025, proposing multiple changes to various tax and duty laws, focusing primarily on environmental and transportation policy. The draft bill
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Italy: Revenue agency introduces updated communication form for investment tax credits in simplified logistics zone areas
The Italian Revenue Agency has updated the supplementary communication form, along with the related instructions, for businesses seeking the investment tax credit available under the simplified logistics zone (ZLS) areas on 20 November 2025. The
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Slovenia: National Assembly adopts budgets for 2026, 2027
Slovenia’s National Assembly has adopted amendments to the state budget for 2026 and 2027 on 19 November 2025. The budget proposes systemic reforms to strengthen science, expand access to affordable housing, promote investment, accelerate the
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Ireland: Revenue updates eTC requirements for liquor, corrects title of certain fuel licences
The Irish Revenue has updated its Tax & Duty Manual on Electronic Tax Clearance (eTC) under eBrief No. 215/25 on 17 November 2025. The amendments include the addition of Producer’s Retail On-Licence and Producer’s Retail Off-Licence to the
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France delays CVAE abolition, revises rates and CET cap
France announced on 19 November 2025, a postponement of the definitive abolition of the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE) and updated key rates under Law No. 2025-127 of 14 February 2025 on Finance for 2025. CVAE rate
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Poland: Parliament extends withholding tax exemption for foreign investors, aligns law with EU rules
Poland's lower house of parliament (Sejm) approved an amendment to the Corporate Income Tax (CIT) Act to align national tax rules with European Court of Justice rulings on the taxation of investment and pension funds on 6 November 2025. The
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Finland announces BEPS MLI implementation for tax treaty with Argentina
Finland issued Notice 51/2025 on 3 November 2025, announcing that the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) will enter into force for its 1994 income and capital tax treaty
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Estonia ratifies tax treaty with Liechtenstein
Estonia gazetted the law ratifying the income and capital tax treaty with Liechtenstein on 19 November 2025. Signed on 10 July 2025, the agreement seeks to eliminate double taxation and prevent tax evasion. The treaty covers Estonian income tax,
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Greece: AADE clarifies obligations under new digital transaction fee, ends stamp duty
Greece’s Independent Authority for Public Revenue (AADE) has issued Circular E. 2094/2025 on 6 November 2025, clarifying the application of the country’s new Digital Transaction Fee, which replaces the historical stamp duty system. The
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Greece: MoF consults tax treatment of charitable entities
Greece’s Ministry of Finance (MoF) has launched a public consultation on a bill proposing amendments to the income tax, inheritance tax, and gift tax treatment of charitable entities on 17 November 2025. Under the proposed amendments, domestic
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Malta: MTCA publishes second edition of AEOI newsletter
Malta’s Tax and Customs Administration (MTCA) has published issue 2 of its AEOI Newsletter. The second issue highlights that MTCA has launched a redesigned website, which centralises information on international tax cooperation. The site now
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European Commission publishes follow-up assessment of direction on administrative cooperation (DAC)Â
The European Commission has launched its second evaluation of Council Directive 2011/16/EU on administrative cooperation in taxation (the Directive on Administrative Cooperation, or DAC) on 19 November 2025. The DAC is a key legislative
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Belgium: Scholars assist CJEU in reviewing Pillar 2 UTPR’s compliance with EU legal standards
A group of law professors filed an amicus curiae brief on 19 November 2025 with the Court of Justice of the European Union (CJEU) concerning a question referred by the Belgian Constitutional Court on whether the Pillar 2 UTPR is compatible with EU
See MoreEU Commission sets import limits on ferro-alloys to protect market
The EU Commission announced on 18 November 2025 that it has imposed three-year import quotas on steel alloys containing manganese and silicon to protect domestic producers from a surge of low-cost imports. This decision brings to a close an
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Hungary: Parliament proposes tax measures to ease business taxesÂ
The Hungarian National Assembly is reviewing Bill T/13110, which aims to reduce the tax burden on businesses by introducing a range of changes to tax rules and thresholds. This legislative package, titled "Measures to Reduce the Tax Burden on
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EU Parliament endorses protocols to expand AEOI-CRS agreements with Andorra, Monaco, San Marino, Liechtenstein, Switzerland
The European Parliament approved Legislative Resolution Nos. P10_TA(2025)0269 (Andorra), P10_TA(2025)0270 (Monaco), P10_TA(2025)0271 (San Marino), P10_TA(2025)0272 (Liechtenstein) and P10_TA(2025)0273 (Switzerland), authorising the conclusion of
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