Tax
Mexico: Tax authorities intensify payroll tax enforcement efforts
Mexican tax authorities are strengthening their enforcement actions related to payroll tax compliance through the use of cross-checking tax information obtained from other governmental authorities. Companies, particularly those operating across multiple states, should review their compliance posture and operating model to anticipate potential exposures and avoid penalties.Supreme Court: The cost of new construction is not updated for the purposes of Stamp Duty Tax, even if the deed is granted years later
According to the court, the tax regulations are clear in establishing that the taxable base of the Stamp Duty Tax is the real cost value of the new construction that is declared, without mentioning the market value and without providing for update coefficients.Portugal Indirect Taxes Newsletter – N.º 5
This edition highlights the tax relief measures approved under the Housing Package aimed at addressing housing prices in Portugal, as well as the entry into force of the "Volta" System regarding the deposit and refund of beverage packaging. In addition, we also highlight the Court of Justice of the European Union (CJEU)’s most recent rulings on the exercise of the right to deduct VAT, as well as the VAT treatment applicable to loyalty programs and intra-group transfer pricing adjustments.Domicile entries and tax inspection: the keys to the most recent case law of the Supreme Court
The Supreme Court stresses that the prior information that must be given to the taxpayer on his rights and the terms and scope of the action is not satisfied with the delivery of the informative annex that usually accompanies the communication of initiation of the inspection procedure itself.Courts emphasize the importance of providing reasons and of respecting the principle of legitimate expectations
The CJEU has reiterated that courts must provide adequate reasons for deciding not to refer a question for a preliminary ruling, even where the parties have not requested this; and the Supreme Court has strengthened the principle of legitimate expectations, by recalling that the application of benefits to customs clearance cannot be denied where the certificates of origin supporting the importation have expired, provided that the customs authorities were able to verify them within the prescribed period.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.