Tax
Poland is modernizing the Investment Zone and strengthening long-term tax incentives in line with the new European state aid policy
Poland is preparing a key reform of tax reliefs for investors which, among other things, introduces the Electronic Platform of the Polish Investment Zone (ePSI), extends the validity of exemptions to 20 years and makes the rules on existing projects more flexible.Portugal: Deadline for filing the Modelo 22 CIT return extended to 19 June
The deadline for submitting the Corporate Income Tax return (Model 22) has been extended to 19 June 2026. This extension applies to entities whose tax year matches the calendar year and allows both filing and payment to be made without penalties.Portugal: CJEU clarifies the VAT regime for intra-group transfer pricing adjustments
The CJEU clarifies that intra-group transfer pricing adjustments are not subject to VAT when they constitute mere financial corrections without an identifiable service, bringing legal certainty and reducing fiscal risks for multinational groups.The Supreme Court reinforces the principle of legitimate expectations
The court argues that, although the CJEU has ruled that the customs authorities of the country of import are not obliged to accept certificates of origin beyond the period of validity provided for in customs regulations, they must accept such certificates if they have previously exercised their powers of control.Spain: A review of the main tax measures introduced by the royal decree-law in response to the crisis in the Middle East
Following the repeal of the two previous royal decree-laws, the government pushes forward with tax measures aimed at lowering energy costs and other personal income and corporate income tax measures relating, among others, to the use of energy from renewable sources.The CJEU strengthens control over the refusal of national judicial bodies to refer questions for a preliminary ruling
The court states that courts of last instance must give adequate reasons for their decision not to refer a question for a preliminary ruling, even in the absence of an express request from the parties.The granting of tax benefits based on tax residence violates the principle of equality
The Constitutional Court thus concludes in relation to the application of the reduced rate of the tax on documented legal acts that Galician legislation regulates for mutual guarantee companies with registered office in the territory of the autonomous community of Galicia, but its conclusions (supported by the jurisprudence of the CJEU) are undoubtedly projected on other tax benefits that are made dependent on tax residence.Pillar 2 in Poland- what is worth remembering in 2026?
The global minimum tax is now an integral part of the European Union's tax regulations. This article will briefly discuss the key steps that need to be taken in order to properly settle the global and domestic top-up tax, as well as the administrative obligations resulting from the implementation of the Pillar 2 Directive into the Polish legal system.