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
BFH Updates On Business Facilities (Extended Trade Tax Deduction)
Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.
Germany Tax
P
POELLATH
Article
Company Formation In Cyprus: Complete Legal Guide To Costs, Process And Compliance
Cyprus offers a structured legal framework for company formation under the Companies Law, Cap. 113, providing access to EU markets and a competitive tax environment. However, success depends on proper corporate structuring, regulatory compliance, and understanding the full scope of ongoing obligations. This comprehensive guide examines the incorporation process, cost considerations, and compliance requirements that determine whether a Cyprus company can operate effectively within the jurisdiction.
Cyprus Commercial
MC
Michael Chambers & Co. LLC
Article
Règle Du Taux De Marché Et Rachat D'obligations Auprès De Tiers
Selon la Cour administrative d'appel de Paris, la circonstance que des obligations aient été initialement souscrites par des sociétés tierces et indépendantes, avant d’être rachetées par la société mère de l’émettrice, ne suffit pas à établir que le taux appliqué à ces emprunts, une fois ceux-ci détenus par une entreprise liée, est conforme au taux de marché au sens de l’article 212, I, a) du CGI.
France Tax
MB
Mayer Brown
Article
Rental Income from Properties Overseas and How to Declare It in Italy
Italian tax residents must declare rental income from overseas properties in their annual tax returns, with the net profit taxed at applicable IRPEF rates plus IVIE on foreign real estate. Strategic expense documentation in the country of origin can significantly reduce Italian tax liability, sometimes to zero, making it crucial to understand how foreign property income is treated under Italian tax law.
Italy Tax
SI
Spectrum IFA Group
Article
VAT Registration In Poland – Practical Tips And Pitfalls
Entities conducting business in Poland face complex VAT registration requirements that extend beyond simple sales thresholds. While the standard registration trigger is PLN 240,000 in annual sales, certain activities mandate immediate registration regardless of turnover, and tax authorities conduct rigorous verification procedures that examine business premises, financing sources, and operational infrastructure before approving applications.
Poland Tax
GGI Global Alliance
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