Skat·Frankrig·Légifrance·for 2 uger siden
Land sold as building land is not by itself excluded from the principal-residence exemption: its functional link to the home controls, the Conseil d'Etat holds.
Regnskab & rapportering·Frankrig·Sidoni·for 2 uger siden
CNCC (EC 2026-14): a 2025 TUP merger loss is computed only after correcting the absorbed company's unallocated 2012 mali technique at the TUP date.
Branche: Holdingselskabers virksomhed
Løn & arbejdsret·Frankrig·Légifrance·for 2 uger siden
Mahorais clothing-retail employers are carved out of the branch's collective prévoyance and health-costs schemes until 31 December 2031 at the latest, pending extension.
Branche: Detailhandel med beklædningsartikler
Skat·Storbritannien·Case Law·for 2 uger siden
The Upper Tribunal held the Salvation Army's meeting hall and prayer room were ancillary to office use and exempt, rejecting a generic-use test; rateable value £1.
Branche: På tværs af brancher
Offentlig sektor & økonomi·Tyskland·Landesrecht Nordrhein-Westfalen·for 2 uger siden
NRW's Boost4Impact.NRW offers young social enterprises up to 70% of market-consolidation costs (max €100,000) — applications by 31 March 2027, one grant per enterprise.
Branche: På tværs af brancher
Løn & arbejdsret·Sverige·Försäkringskassan·for 2 uger siden
The logged-out reporting service disappears on 31 October. From 1 November employers must be connected to Försäkringskassan's e-services and logged in as an employer to report sick leave.
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Skat·Frankrig·Légifrance·for 2 uger siden
Home hosting of protected adults that does not compete with hotels cannot take the 5.5% VAT rate of article 279-a CGI, the Conseil d'Etat holds, quashing the Nantes discharge.
Branche: Institutionsophold
Løn & arbejdsret·Frankrig·Service Public·for 2 uger siden
The EPP guidance page adds the congé supplémentaire de naissance to the interruptions whose return obliges the employer to offer a career interview — where no EPP occurred in the previous twelve months.
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Løn & arbejdsret·Storbritannien·Advisory, Conciliation and Arbitration Service·for 2 uger siden·8 dokumenter
From 30 October 2026, union equality reps get paid time-off, training and facilities rights, more roles gain facilities rights on request, and employers must show refused time off was unreasonable.
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Skat·Frankrig·Légifrance·for 2 uger siden
The 28 September 2026 order amends the annex of the 30 December 2019 order setting the national list of bodies entitled to receive the apprenticeship-tax balance.
Branche: På tværs af brancher
Skat·Tyskland·Rechtsprechung des Bundes·for 2 uger siden
Notaries must file land-transfer-tax notifications electronically in the prescribed dataset with a searchable PDF deed copy from 1 October 2026, including the data for the clearance certificate.
Branche: Juridisk bistand
Skat·Frankrig·Service Public·for 2 uger siden
The ANTS online quitus fiscal track now covers departments 06, 44, 57, 59, 62, 67, 69 and 75 — adding Alpes-Maritimes, Loire-Atlantique, Rhône and Paris to the previous four.
Skat·Polen·Eureka·for 2 uger siden
Private fire-protection engineering, opinions and documentation stay at the 14% lump-sum rate under PKWiU division 71; only fire-safety and evacuation training drops to 8.5% as education services.
Branche: Ingeniørvirksomhed og lignende teknisk rådgivning · Anden undervisning i.a.n.
Skat·Storbritannien·GOV.UK·for 2 uger siden
Welsh holiday-let owners short of 182 let nights can now average across nearby properties as well as across years, under revised business-rates guidance also clarifying 28-night stays and charity nights.
Branche: Ferieboliger og andre indlogeringsfaciliteter til kortvarige ophold
Skat·Storbritannien·Revenue Jersey·for 2 uger siden
Submitted MCIT returns can be amended through the Pillar Two platform within five calendar years of the filing deadline; de minimis election changes face review, and wrong-period filings go to the Pillar Two team.
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Løn & arbejdsret·Frankrig·Légifrance·for 2 uger siden
The labour code's disabled-access building rules (R4214-26 to R4214-28, R4217-2) are repealed from 1 April 2026 and recreated as construction-code duties (R162-14/R162-15) — kept only for new parts of existing buildings.
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Skat·Norge·Skatteetaten·for 2 uger siden
Skattedirektoratet: a VAT-registered entity with both taxable and non-profit activity reverse-charges foreign remotely deliverable services even when bought for the non-profit part — use affects deduction only.
Branche: På tværs af brancher
Skat·Tyskland·Bundesfinanzhof·for 2 uger siden
Breakfast stays at the 19% standard rate under the ECJ's J-GmbH ruling — but a parking estimate implying 34.72 cars on 33 spaces violates logic, so the case goes back.
Branche: Hoteller og lignende overnatningsfaciliteter
Skat·Tyskland·Bundesfinanzhof·for 2 uger siden
BFH VII R 34/23: ordered destruction of spirits by a use-permit holder is misuse triggering spirits tax; destruction needs a week's prior notice even without supervision.
Branche: Fremstilling af kemiske produkter