Regional / kommunal skat·Litauen·Etar·for 4 uger siden
Kaunas Decision No. T-520 of 15 September 2026 adds the Šiaurės pr. 5A lot and adjoining territory to the chargeable parking list as a green-zone location, paying on working days 8:00–18:00.
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Ejendomsskat & grundskyld·Storbritannien·GOV.UK·for 4 uger siden
The Rating Manual swaps 2017 certification for the 2026 transitional-relief scheme, adding improvement-relief amounts to the 2026 certificates and a 31 March 2027 split/merger list window.
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Skattedomme & -kendelser·Tyskland·Bundesfinanzhof·for 4 uger siden
A simply signed pleading sent via a firm's Gesellschaftspostfach is valid even where a different authorised Steuerberater triggered the send. The IX. Senat vacated FG München and remanded.
Branche: Bogføring og revision; skatterådgivning
Punktafgifter & miljøafgifter·Litauen·Etar·for 4 uger siden
VMI Order No. VA-60 of 16 September 2026 restates the 2011 VA-144 rules on proving excise goods irretrievably lost or destroyed, resetting filing deadlines and the FR1113 recognition procedure.
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Skattedomme & -kendelser·Tyskland·Bundesfinanzhof·for 4 uger siden
Third-party care without the objecting parent's involvement cannot be attributed to him, even by his own parents nearby. The III. Senat vacated the lower judgment and granted the transfer outright.
Kapitalgevinstbeskatning·Sverige·Skatteverket·for 4 uger siden
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.
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International skat / dobbeltbeskatningsoverenskomster·Den Europæiske Union·EUR-Lex·for 4 uger siden
Spaniens 15 % kildeskat til et amerikansk transparent institut mod 1 % til hjemmehørende begrænser kapitalbevægelser; kun fuldt fradrag hos andelshavere neutraliserer den.
Branche: Investeringsforeninger, investeringsselskaber o.l.
Skattedomme & -kendelser·Tyskland·Bundesfinanzhof·for 4 uger siden
The IV. Senat allows partner-related rollover into KGaA assets via the phG supplementary balance sheet. It vacated the Finanzgericht Köln judgment and remanded for findings on the receiving-side deduction.
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Skatteangivelse, registrering & sanktioner·Estland·e-MTA·for 4 uger siden·3 dokumenter
Two interest rules for deferred tax debts: interest accrued when the deferral is granted is claimed automatically inside the approved schedule; interest left after the final instalment needs a separate claim.
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Punktafgifter & miljøafgifter·Danmark·Skat.dk·for 4 uger siden
Vejledningsafsnittet om gebyret for bærbare batterier er væk; producentforpligtelserne udspringer nu af EU-batteriforordningens udvidede producentansvar, der finder anvendelse fra 18. august 2025.
Branche: Fremstilling af batterier og akkumulatorer
Skattedomme & -kendelser·Den Europæiske Union·EUR-Lex·for 4 uger siden
I C-197/25 fastslog Domstolen, at Polens artikel 9-forbehold ikke tillader PCC-afgift på en kapitalfri spółka komandytowa til spółka jawna-omdannelse.
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Selskabs- & indkomstskat·Tyskland·Bundesfinanzhof·for 4 uger siden
The fact that a relative caused the loss does not exclude deduction, but the business link needs particularly careful proof. The X. Senat vacated the lower judgment and remanded.
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Skattedomme & -kendelser·Den Europæiske Union·EUR-Lex·for 4 uger siden
I C-223/25 fastslog Domstolen, at Tysklands Paragraph 35a EStG skal udstrække den 20 % husholdningslempelse til en grænsearbejders schweiziske husstand.
Told & handel·Estland·e-MTA·for 4 uger siden
From 1 July 2026 small consignments up to €150 carry a €3 duty: code C07 is out, F53 and relief code 500 are in, with aggregate collection and a new EE1046 report.
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Beskatning af krypto & digitale aktiver·Estland·e-MTA·for 4 uger siden·3 dokumenter
EMTA pinned dates on the DAC8/CARF rollout: laws by end-2025, data collection from 1 January 2026, first declaration in 2027 and first exchange on 30 September 2027.
Branche: Pengeinstitut- og finansieringsvirksomhed undtagen forsikring og
Regional / kommunal skat·Litauen·Etar·for 4 uger siden
Kaunas council added point 48.4 to its public-place trading-permit charge regulations: municipal budgetary and municipality-owned public institutions are exempt when they themselves trade or provide services.
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Skatteangivelse, registrering & sanktioner·Storbritannien·GOV.UK·for 4 uger siden
Payroll professionals join HMRC's 'is a tax adviser' list while insolvency practitioners and auditors join the 'typically will not be' list — shifting who the sanctionable-conduct regime catches.
Branche: Bogføring og revision; skatterådgivning
Punktafgifter & miljøafgifter·Storbritannien·GOV.UK·for 4 uger siden
Traders under the Vaping Duty Stamps Scheme cannot be approved for fewer than 1,000 stamps per period — a floor now stated explicitly ahead of the 1 October 2026 start.
Branche: Engroshandel og detailhandel; reparation af motorkøretøjer og motorcykler
Skatteangivelse, registrering & sanktioner·Storbritannien·GOV.UK·for 4 uger siden
New HMRC guidance defines the 'helping' element of disclosure quality — worth 40% — for cutting sanctionable-conduct penalties: early, active, end-to-end help quantifying client liabilities.
Branche: Bogføring og revision; skatterådgivning