Person- & hovedaktionærbeskatning·Storbritannien·Revenue Jersey·for 2 uger siden
Revenue Jersey confirms the joint-filing election deadline has passed and the next election opens 1 August 2027; pre-deadline instructions and past helpdesk dates removed.
Told & handel·Estland·e-MTA·for 2 uger siden·3 dokumenter
EMTA's republished stores instructions (2 Oct 2026, point 2.1.7 updated) set AES export, arrival and exit-notification duties for ship and aircraft victualling.
Branche: Luftfart · Skibsfart
Regler om kildeskat·Sverige·Skatteverket·for 2 uger siden
Government bill 2025/26:309 would let kupongbolag file coupon-tax data electronically, scrap paper-era form rules, and give Skatteverket new control and third-party orders — in force 1 January 2027.
Branche: På tværs af brancher
Punktafgifter & miljøafgifter·Sverige·Skatteverket·for 2 uger siden
Skatteverket's 2 October position: frikraft is tax-exempt only if the consumer pays nothing for the power or its transfer; metering, connection and producer-grid settlements do not block relief.
Branche: Elforsyning
Moms / GST / indirekte skatter·Finland·Vero·for 2 uger siden
Pawnshop auction fees billed to borrowers are VAT-able collateral-sale services, not exempt credit, under CJEU C-89/23; ruling valid 21 Aug 2026–31 Dec 2027, not final.
Branche: Anden kreditformidling
Kapitalgevinstbeskatning·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.
Ejendomsskat & grundskyld·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.
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Moms / GST / indirekte skatter·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
Lønsumsafgift & arbejdsgiverbidrag·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.
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Ejendomsskat & grundskyld·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
Moms / GST / indirekte skatter·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.
Person- & hovedaktionærbeskatning·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.
Ejendomsskat & grundskyld·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
Skatteangivelse, registrering & sanktioner·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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Moms / GST / indirekte skatter·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.
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Moms / GST / indirekte skatter·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
Punktafgifter & miljøafgifter·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
Person- & hovedaktionærbeskatning·Tyskland·Bundesfinanzhof·for 2 uger siden
BFH III R 27/24: a Union citizen mother who leaves work for pregnancy and birth keeps worker status where she returns within a reasonable period — Kindergeld upheld.
Told & handel·Finland·Tulli·for 2 uger siden·2 dokumenter
Fintaric 1.10. update: provisional GOES safeguard with quotas from 25.9., melt-and-pour proof (Y376-Y387/C131-C139), new PVC, acid and bead codes, distance-sales fee from 1.11.
Branche: Fremstilling af råjern og råstål samt jernlegeringer