GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
European Union · Proposed legislation
EU Commission proposes keeping VAT reverse-charge anti-fraud tools to 2030
On 1 October 2026, the European Commission adopted COM(2026) 515, proposing to extend the EU’s optional VAT reverse-charge mechanism for specified fraud-sensitive supplies and its Quick Reaction Mechanism until 30 June 2030.
European Union · Court decision
EU General Court rejects late invoices for triangular VAT simplification
On 7 October 2026, the EU General Court ruled in case T-773/25 that invoices first adding the required reverse-charge wording years after a supply cannot activate the triangular-transaction VAT simplification for that supply.
European Union · Administrative guidance
EU issues guidance on the planned €2 customs handling fee
On 8 October 2026, the European Commission published updated customs guidance for a planned €2 Union handling fee on imported distance sales, stating that the charge is expected to apply from 1 November 2026.
European Union · Proposed legislation
EU proposes extending anti-fraud VAT reverse charges to June 2030
On 1 October 2026, the European Commission proposed COM(2026) 515 final to extend two targeted VAT anti-fraud mechanisms until 30 June 2030. The proposal would preserve national reverse-charge options while the EU prepares its cross-border digital reporting system.
European Union · International tax development
EU removes Panama and Viet Nam from non-cooperative tax list
On 9 October 2026, the Council of the European Union adopted conclusions removing Panama and Viet Nam from its non-cooperative tax list and placing both under continued monitoring in Annex II.
European Union · Court decision
EU court: split consignments can attract complete-product duties
On 7 October 2026, the EU General Court ruled in Prestige Rijwielen, T-529/25, that components arriving in separate consignments over several months can be classified as a complete product when objective clearance-time evidence supports that treatment.