Finanssektor & markeder·Norge·Finanstilsynet·for 1 uge siden
Fifteen listed companies' 2026 half-year reports lacked the management declaration and nineteen said nothing about auditor review; Finanstilsynet has had the deficiencies published.
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Jura & selskabsforhold·Litauen·Liteko·for 1 uge siden
Ruling No. e2A-1414-560/2026 keeps both finbee.lt fee terms void from conclusion: the 47% upfront slice breaches the 25% cap and partial co-investment cannot trigger the 12% exception.
Branche: Pengeinstitut- og finansieringsvirksomhed undtagen forsikring og
Løn & arbejdsret·Den Europæiske Union·EUR-Lex·for 1 uge siden
Sag C-808/24: artikel 2, nr. 1), i direktiv 2003/88 tillægger ikke individuelle rettigheder; kun tilsidesættelse af 48-timersgrænsen i artikel 6, litra b), giver erstatningsret, opgjort efter den faktiske skade.
Branche: Offentlig forvaltning, forsvar og socialsikring
Skat·Tyskland·Bundesfinanzhof·for 1 uge siden
Differenzkindergeld where a parent works in Switzerland: the Kinderzulage offsets the German claim at its gross amount, the cantonal Kinderabzug does not count at all, and francs convert at the payout-day rate.
Løn & arbejdsret·Tyskland·Deutsche Rentenversicherung·for 1 uge siden
Pension ceiling 8,850 euros a month, health/care 6,375 euros, compulsory-insurance line 84,150 euros a year — the ordinance still needs Bundesrat consent.
Branche: Offentlig forvaltning, forsvar og socialsikring
Skat·Storbritannien·GOV.UK·for 1 uge siden
UK property-richness and substantial-indirect-interest tests now apply per cell for protected cell companies; pre-26 November 2025 disposals stay on the per-company test with a targeted anti-avoidance warning.
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Skat·Sverige·Skatteverket·for 1 uge siden
Business income earned over several years but taxed in one can be spread: single multi-year assignments, leasehold and trademark disposals, relocation pay and property recaptures qualify.
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Skat·Den Europæiske Union·EUR-Lex·for 1 uge siden
Retten fastslår, at elcykeldele angivet i forskudte sendinger over måneder er komplette cykler efter regel 2 a), hvor objektive beviser viser en helhed.
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Skat·Storbritannien·GOV.UK·for 1 uge siden·11 dokumenter
HMRC's deliberate-defaulters guidance now requires qualifying potential lost revenue above £50,000 before details may be published; the main worked examples have been doubled to match.
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Skat·Litauen·Etar·for 1 uge siden
Elektrėnai replaced its 2017 relief rules: income-tested land, property and inheritance-tax relief, plus scored state-land lease relief up to 100 per cent.
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Skat·Norge·Revisorforeningen·for 1 uge siden
Paid-up capital rules deferred past 2027 with an anti-avoidance warning; Skattefunn group cap defined with auditor attestation; income tax cut NOK 6.4bn; wealth-tax rates held; ASK extended to Euronext Growth.
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Skat·Den Europæiske Union·EUR-Lex·for 1 uge siden
Retten fastslår, at en mellemerhverver, der først tilføjer påtegningen »Autoliquidation« år efter trekantsleverancer, ikke kan påberåbe sig forenklingsordningen, heller ikke begrænset til den løbende periode.
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Løn & arbejdsret·Sverige·Kollektivavtal·for 1 uge siden
Unionen's staffing-sector salary agreement adds parental-leave competence talks and publishes the local salary agreement plus the 2025/2026 revision negotiation timetable.
Branche: Anden personaleformidling
Jura & selskabsforhold·Frankrig·Entreprendre Service Public·for 1 uge siden
Mandat ad hoc requests now file online via Tribunal digital to the court of the registered office, with RNE proof instead of Siren and court-set pay terms detailed up front.
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Skat·Finland·Vero·for 1 uge siden
Small electricity producers now see the 800,000 kWh/plant threshold in figures — and a new note: fuels they burn are taxable, so electricity-return corrections must extend to the monthly fuel returns.
Branche: Produktion af elektricitet
Jura & selskabsforhold·Storbritannien·Case Law·for 1 uge siden
The High Court granted summary judgment winding up Koza Ltd at the suit of its 100% ordinary shareholder, holding the director's refusal to implement Article 4 wind-down resolutions left no workable alternative.
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Skat·Norge·Revisorforeningen·for 1 uge siden
Customs on clothing cut to 5% and seven fish tariff lines to zero; sugar-tax exemption widened, all electric vans freed of insurance tax, petroleum CO2 tax quarterly under Skatteetaten.
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Skat·Storbritannien·Chartered Institute of Taxation·for 1 uge siden
HMRC has paused ARN checks on helplines until 17 November 2026; from 18 November every employee who contacts HMRC for clients needs access to the firm's 11-character reference.
Branche: Bogføring og revision; skatterådgivning
Revision·Litauen·Etar·for 1 uge siden
AVNT restated point 19 of the assurance work-organisation rules: an audit firm must now also appoint a licensed, reputable sustainability-assurance auditor next to the key partner.
Branche: Bogføring og revision; skatterådgivning