Told & handel·Finland·Tulli·for 1 uge siden
Tulli says the temporary 'Revised rules' marking on PEM origin statements must go — and exporters with rejected marked certificates can seek a retrospective EUR.1 if they surrender the original.
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Moms / GST / indirekte skatter·Tyskland·Bundesfinanzhof·for 1 uge siden
60% capital plus sole managing director equals financial integration despite a two-thirds charter quorum — but assessments resting only on the new case law need the parent's amendment application under § 176 AO.
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Punktafgifter & miljøafgifter·Storbritannien·GOV.UK·for 1 uge siden
Vaping products shipped as duty-free stores on a ship now go on HMRC form C945 alongside alcohol and tobacco; applicants give the voyage and goods details the form lists.
Branche: Sø- og kysttransport af gods
Punktafgifter & miljøafgifter·Storbritannien·GOV.UK·for 1 uge siden
HMRC has rewritten the Climate Change Levy returns guide: quarterly filing with deadlines on the last working day of the following month, grouped corrections up to four tax years back, and a new pre-filing checklist.
Branche: El-, gas- og fjernvarmeforsyning
Skatteangivelse, registrering & sanktioner·Sverige·Skatteverket·for 1 uge siden
Firms approved for F-tax, VAT and employer registration can manage four authorisations and pass read access to software providers; plus Inkomstdeklaration 1 joins program filing and old returns appear on Mina sidor.
Branche: Bogføring og revision; skatterådgivning
Bo-, formue- & gaveafgift·Tyskland·Bundesfinanzhof·for 1 uge siden
A GmbH & Co. KG interest stays negative for gift-tax purposes even if the limited partner paid in full and owes nothing more: 933,063 euros instead of 1.5 million in the decided case.
Lønsumsafgift & arbejdsgiverbidrag·Norge·Skatteetaten·for 1 uge siden·3 dokumenter
Skatteetaten narrowed the deferred withholding due-date scheme to the few cross-border employers with genuine day-count uncertainty, with grants running to end-2027.
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Punktafgifter & miljøafgifter·Sverige·Skatteverket·for 1 uge siden
Non-tax-liable storers reclaim the full energy tax on electricity returned to the same concession grid after battery storage; yearly application within three years, paid to the tax account.
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Told & handel·Finland·Tulli·for 1 uge siden
Tulli added Fiji, Papua New Guinea, Samoa and the Solomon Islands to the REX invoice-declaration list: registered exporters can now cover consignments over €6,000 to those states.
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Punktafgifter & miljøafgifter·Storbritannien·GOV.UK·for 1 uge siden
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
Branche: Passagertransport med regional- eller fjerntog
Skattedomme & -kendelser·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.
Kapitalgevinstbeskatning·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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Selskabs- & indkomstskat·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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Told & handel·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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Skatteangivelse, registrering & sanktioner·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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Regional / kommunal 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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Skatteincitamenter, -fradrag & -lempelser·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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Moms / GST / indirekte skatter·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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Punktafgifter & miljøafgifter·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