EU Customs Authority (EUCA)

The European Commission's proposals for EU Customs Reform (May 2023), included the creation of an EU Customs Authority. The Council of the Euorpean Union and the EU Parliament have selected Lille, France for the seat of this Authority....

CFE Tax Top 5 (23 March 2026)

This week's edition of the CFE Tax Top 5 look at the following: EU Commission Publishes 28th Regime Proposal EU Tax Symposium: Pillar Two, Digital Taxation, Inequality & Investment Registrations Open for CFE Forum 2026 : “Tax Policy Under Pressure: Strategy, Coherence & Trade-Offs” on 23 April...

Notice for economic operators

The MTCA has issued a notice to economic operators on the integration of Common Health Entry Documents (CHEDs) with the Customs Import System via the EU Single Window Environment for Customs (EU CSW-CERTEX) which became operational on 24 March 2026. View here....

Tax treatment of the transfer of a gravesite

The Commissioner for Tax and Customs has issued a clarification regarding the tax and duty implications associated with the transfer of gravesites, confirming that gravesites transferred inter vivos or causa mortis may be subject to both duty and income tax.   source: mtca.gov.mt...

Budget Measures Implementation Act 2026

The Budget Measures Implementation Act was published by Act III of 2026. The Act amends the following: Civil Code Cap. 16 Customs Ordinance Cap. 378 - Income Tax Act. Cap. 123 1 Social Security Act Cap. 318 Motor Vehicles Registration and Licensing Act Cap. 368 Income Tax Management Act Cap. 372 Excise Duty...

MTCA Guidance Note on EU Global Minimum Level of Taxation updated

The MTCA has announced that Version 1.1 of the Guidance Note is now available. The update reflects the recent amendment to the Global Minimum Tax Implementing Regulations (See MIT News 23 February 2026) by virtue of L.N. 48 of 2026, pursuant to which constituent entities...

CFE Tax Top 5 (2 March 2026)

This week's edition of the CFE Tax Top 5 looks at the following: EU Parliament FISC Hearing on Equity-Debt Bias, Financial Sector Taxation & 28th Regime Register Now: CFE Forum 2026 “Tax Policy Under Pressure: Strategy, Coherence & Trade-Offs” on 23 April 2026 OECD Appoints Maria José Garde...

Proposal for omnibus directive on direct taxation expected by June 2026

The 2026 Commission work programme outlined the European Commission's intention to propose an omnibus directive in direct taxation by June 2026, with the aim to streamline, enhance and clarify the corporate tax directives (Interest and Royalties Directive (Council Directive 2003/49/EC), the Tax Merger Directive (Council...