Moms / GST / indirekte skatter·Estland·Riigikohus·for 2 uger siden
Riigikohus kept disposal bans on two board members' flat shares securing a future 63,100-euro bill: pre-assessment freezing is lawful but exceptional, and courts must serve refusal orders on those affected.
Branche: På tværs af brancher
Selskabs- & indkomstskat·Tyskland·Bundesfinanzhof·for 2 uger siden
BFH VII R 35/24: SAPV nursing billed via a cooperative stays exempt under § 3 Nr. 20(d) GewStG; the 40% test needs economic bearing by carriers, not direct payment to the facility.
Branche: Sundhedsvæsen i øvrigt
Person- & hovedaktionærbeskatning·Polen·Eureka·for 2 uger siden
A divorced mother who collects the 800+ benefit while sharing alternating custody cannot use single-parent PIT settlement for 2026 and later, even though she meets the single-parent definition.
Skatteangivelse, registrering & sanktioner·Finland·Vero·for 2 uger siden
Vero renews automated penalties on missing/late annual returns from 5.10.2026 (VH/5091); union-fee filing ends from payment year 2026; free 60-day objection on each decision.
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Bo-, formue- & gaveafgift·Tyskland·Bundesfinanzhof·for 2 uger siden
BFH II B 87/25: blanket rejection of a § 198 BewG appraisal by pointing to a higher sale price breaches §§ 76 and 96 FGO — Düsseldorf judgment set aside and remanded.
Punktafgifter & miljøafgifter·Tyskland·Bundesfinanzhof·for 2 uger siden
BFH VII B 24/25: a tobacco-tax Wahlfeststellungsbescheid alternating between tax debt and § 71 AO liability is seriously doubtful under recent exclusivity case law — enforcement suspended without security.
Branche: Fremstilling af tobaksprodukter
Punktafgifter & miljøafgifter·Tyskland·Rechtsprechung des Bundes·for 2 uger siden
Germany enacted a recovery and resolution regime for insurers with BaFin as resolution authority and an industry-funded fund. The same act extends energy-tax relief to 1 October–31 December 2026.
Branche: Forsikring, genforsikring og pensionsforsikring undtagen lovpligtig socialforsikring
Ejendomsskat & grundskyld·Frankrig·impots.gouv.fr·for 2 uger siden·2 dokumenter
Each establishment acquired or created in 2026 needs its own 1447-C-SD by 31 December 2026 for the CFE 2027, with exemption claims on the 1447-E annexe.
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Skatteangivelse, registrering & sanktioner·Tyskland·Deutscher Steuerberaterverband e.V.·for 2 uger siden
The BMF confirms key figure 500 is a purely supportive checkbox: no new disclosure duties, no effect on § 153/§ 173 AO correction or penalty rules — even if the wrong box is ticked.
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Told & handel·Finland·Tulli·for 2 uger siden
Tulli 1.10. list adds final duties on Chinese pea protein (26.9., L/2026/2101) and acids (22.9., L/2026/2088), keeps Egypt glass-fibre duties, adds Carrey (88FN).
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Person- & hovedaktionærbeskatning·Tyskland·Deutscher Steuerberaterverband e.V.·for 2 uger siden
DStV's 1 October tracker: income-tax reform heads for first reading on 8 October, the €100,000 register duty bill has cabinet approval, and application-free Kindergeld has Bundesrat approval.
Branche: Databehandling, webhosting og lignende serviceydelser
Told & handel·Finland·Tulli·for 2 uger siden
Tulli points importers and exporters to Delegated Regulation (EU) 2026/2102 alongside Annex I: added products face duties only from 30 December 2027; cattle, palm oil, rubber and wood scope clarified.
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Moms / GST / indirekte skatter·Tyskland·Bundesfinanzhof·for 2 uger siden
BFH V R 11/26: free hotel car parks open to everyone are no taxable supply; guest fitness and wellness access is standard-rated, not covered by the 7% accommodation rate. WLAN goes back for findings.
Branche: Hoteller og lignende overnatningsfaciliteter
Punktafgifter & miljøafgifter·Norge·Skatteetaten·for 2 uger siden
All CBAM importers must register with Tolletaten for a national ID number; those above 50 tonnes a year need authorised-declarant status, with applications opening in autumn 2026 and a 31 March 2027 filing transition.
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Told & handel·Finland·Tulli·for 2 uger siden
From 1 July 2026 every IOSS item group carries a fixed 3 EUR duty, secured by a fixed comprehensive-guarantee reservation; SA carriers and indirect representatives must keep the guarantee reference amount sufficient.
Branche: Anden hjælpevirksomhed i forbindelse med transport
Ejendomsskat & grundskyld·Storbritannien·GOV.UK·for 2 uger siden
From 24 July 2026, lets in 5+ groups and lets sharing land with another business qualify on a forward 140-day test alone, without the 140/70-night history; forms go to a new HMRC email.
Branche: Ferieboliger og andre indlogeringsfaciliteter til kortvarige ophold
Afskrivning på anlægsaktiver — skatteregler·Storbritannien·GOV.UK·for 2 uger siden
The manual now caps the elected fixture amount at the sale price of the interest in land, replacing the old reference to the fixture's sale price or premium; the allowance-history ceiling is unchanged.
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International skat / dobbeltbeskatningsoverenskomster·Finland·Vero·for 2 uger siden·2 dokumenter
Family pensions to limited-liability recipients are Finnish-source income; US citizenship-only tax on a Finland-resident US citizen is not creditable in Finland — the relief duty lies with the US.
Moms / GST / indirekte skatter·Den Europæiske Union·EUR-Lex·for 2 uger siden
Kommissionen er imod at forlænge Letlands omvendte betalingspligt for tømmer efter 31. december 2026: to årtiers undtagelse er nok, og ingen nye konventionelle tiltag mod svig er påvist.
Branche: Skovning