Moms / GST / indirekte skatter·Danmark·Retsinformation·for 6 dage siden·2 dokumenter
Lovforslag L 36 afskaffer kaffeafgiften, indfører nulmoms på bøger, giver motions- og musikfradrag og løfter senior- og dagplejefradrag.
Branche: På tværs af brancher
Punktafgifter & miljøafgifter·Danmark·Retsinformation·for 6 dage siden·2 dokumenter
Lovforslag L 40 udvider kilometertaksten til køretøjer på 3.501-11.999 kg fra 5. januar 2027, fritager små nulemissionsvarebiler og tillader sovepladser.
Branche: Vejgodstransport
Told & handel·Storbritannien·GOV.UK·for 6 dage siden
HMRC lifts the online-service upper thresholds for cider and both sparkling-cider bands from 20 to 110 litres, and drops the separate sparkling-wine row.
Ejendomsskat & grundskyld·Litauen·Etar·for 6 dage siden
Homes in Neringa — single and double houses, apartment blocks, dormitories — now pay 0.1% of average market value, down from 0.2%; other bands stay at 0.2% and 0.3%.
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Kapitalgevinstbeskatning·Finland·Vero·for 6 dage siden·2 dokumenter
Cash paid in a public bid and shares swapped by a committed co-bidder belong to one acquisition — together they breached the 50% cash cap, so no tax-neutral exchange.
Branche: På tværs af brancher
Skatteangivelse, registrering & sanktioner·Norge·Skatteetaten·for 6 dage siden
Representatives acting for others keep existing access — unless it was granted before 1 March 2021, in which case it must be requested again through access packages.
Branche: Juridisk bistand, bogføring og revision
Skatteangivelse, registrering & sanktioner·Storbritannien·GOV.UK·for 6 dage siden
New HMRC manual section says trustee tax work for the trust is not a separate advisory service — but external advisers to the trust still face registration.
Branche: Bogføring og revision; skatterådgivning
Skatteangivelse, registrering & sanktioner·Storbritannien·GOV.UK·for 6 dage siden·2 dokumenter
A wrong reference may see payment applied to another tax bill you owe; both guides now name the HMRC enquiries team to ask for it to be moved.
Branche: Pengeinstitut- og finansvirksomhed, forsikring
Moms / GST / indirekte skatter·Norge·Skatteetaten·for 6 dage siden
A contractor drawing on a developer-funded credit line to pay subcontractors must invoice output VAT progressively; deferring to completion is allowed only where no part-payments are received.
Branche: Opførelse af bygninger
Moms / GST / indirekte skatter·Finland·Vero·for 6 dage siden
New Vero guidance: taxi drivers selling via platforms report 13.5% VAT on the full customer fare and self-assess 25.5% reverse-charge VAT on the platform's brokerage fee.
Branche: Taxikørsel
Skatteangivelse, registrering & sanktioner·Danmark·Skat.dk·for 6 dage siden
Vejledningen til blanket 07.058 angiver nu PAL-fritagelsesfristerne: 1. maj i det fjerde år normalt, 31. december i det fjerde år under den dansk-tyske overenskomst.
Punktafgifter & miljøafgifter·Storbritannien·GOV.UK·for 6 dage siden
Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.
Branche: Oplagrings- og pakhusvirksomhed
Moms / GST / indirekte skatter·Finland·Vero·for 6 dage siden·2 dokumenter
KVL:031/2026: an SPV's recharges of bank interest and commitment fees to operating companies in a receivables sale are outside VAT scope — no credit service, no consideration for claims transactions, no factoring.
Branche: Pengeinstitut- og finansieringsvirksomhed undtagen forsikring og
Told & handel·Finland·Tulli·for 6 dage siden
Telescopic aluminium vacuum-cleaner tubes fall under CN 8508 70 00 for goods customs-cleared from 29 October 2026; non-conforming BTI decisions stay usable for three months from entry into force.
Branche: Fremstilling af elektriske husholdningsapparater
Selskabs- & indkomstskat·Tyskland·Bundesfinanzhof·for 1 uge siden
Administrator fees in a business insolvency are deductible to the business share and provisionable before maturity: the BFH reverses the blanket denial and remands for allocation.
Branche: På tværs af brancher
Moms / GST / indirekte skatter·Finland·Finlex·for 1 uge siden
KHO:2026:81 reverses the Central Tax Board: a bank that sells housing loans to its subsidiary but keeps administering them bills a taxable service, following the General Court's T-184/25 ruling on Article 135(1)(b)–(d).
Branche: Pengeinstitut- og finansieringsvirksomhed undtagen forsikring og
Skatteangivelse, registrering & sanktioner·Litauen·Etar·for 1 uge siden
Order No. 1K-309 sets 2026–2028 burden cuts: VMI-assessed liabilities, pre-filled returns, customs easing, EU-fund check cuts and Directive (EU) 2026/470 sustainability-reporting simplification.
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Ejendomsskat & grundskyld·Tyskland·Bundesfinanzhof·for 1 uge siden
A split company's decades-long holding of a property subsidiary counts for the acquirer's § 6a pre-retention period: the 2013 merger stays transfer-tax-free despite only three years of direct holding.
Branche: På tværs af brancher
International skat / dobbeltbeskatningsoverenskomster·Sverige·Skatteverket·for 1 uge siden
The 22 May 2023 protocol inserts a principal-purpose test and lets treaty cases go to either state's authority; the protocol takes effect 30 days after the last notification, applying from the next 1 January.
Branche: På tværs af brancher