Payroll & Labour·European Union·EUR-Lex·1 week ago
Case C-808/24: Article 2(1) of Directive 2003/88 confers no individual rights, so misclassified on-call time alone founds no EU damages claim; only breach of the 48-hour limit in Article 6(b) does, paid on actual harm.
Industry: Public administration and defence; compulsory social security
Tax·Germany·Bundesfinanzhof·1 week ago
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.
Payroll & Labour·Germany·Deutsche Rentenversicherung·1 week ago
Pension ceiling 8,850 euros a month, health/care 6,375 euros, compulsory-insurance line 84,150 euros a year — the ordinance still needs Bundesrat consent.
Industry: Public administration and defence; compulsory social security
Tax·United Kingdom·GOV.UK·1 week ago
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.
Industry: Across industries
Tax·Sweden·Skatteverket·1 week ago
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.
Industry: Across industries
Tax·European Union·EUR-Lex·1 week ago
The General Court holds that e-bike parts declared in staggered consignments over months are complete bicycles under Rule 2(a) where objective evidence shows they form a whole.
Industry: Across industries
Tax·United Kingdom·GOV.UK·1 week ago·11 documents
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.
Industry: Across industries
Tax·Lithuania·Etar·1 week ago
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.
Industry: Across industries
Tax·Norway·Revisorforeningen·1 week ago
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.
Industry: Across industries
Tax·European Union·EUR-Lex·1 week ago
The General Court holds that an intermediate acquirer which first adds the 'Autoliquidation' mention years after triangular supplies cannot claim the simplification scheme, even limited to the current tax period.
Industry: Across industries
Payroll & Labour·Sweden·Kollektivavtal·1 week ago
Unionen's staffing-sector salary agreement adds parental-leave competence talks and publishes the local salary agreement plus the 2025/2026 revision negotiation timetable.
Industry: Other human resources provision
Legal & Corporate·France·Entreprendre Service Public·1 week ago
Mandat ad hoc requests now file online via Tribunal digital to the court of the registered office, with RNE proof instead of Siren and court-set pay terms detailed up front.
Industry: Across industries
Tax·Finland·Vero·1 week ago
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.
Industry: Production of electricity
Legal & Corporate·United Kingdom·Case Law·1 week ago
The High Court granted summary judgment winding up Koza Ltd at the suit of its 100% ordinary shareholder, holding the director's refusal to implement Article 4 wind-down resolutions left no workable alternative.
Industry: Across industries
Tax·Norway·Revisorforeningen·1 week ago
Customs on clothing cut to 5% and seven fish tariff lines to zero; sugar-tax exemption widened, all electric vans freed of insurance tax, petroleum CO2 tax quarterly under Skatteetaten.
Industry: Across industries
Tax·United Kingdom·Chartered Institute of Taxation·1 week ago
HMRC has paused ARN checks on helplines until 17 November 2026; from 18 November every employee who contacts HMRC for clients needs access to the firm's 11-character reference.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit·Lithuania·Etar·1 week ago
AVNT restated point 19 of the assurance work-organisation rules: an audit firm must now also appoint a licensed, reputable sustainability-assurance auditor next to the key partner.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Financial Sector & Markets·Germany·Wirtschaftsprüferkammer·1 week ago
AMLA sent standards on customer checks, business relationships and group-wide policies to the Commission for approval, keeping manual sanctions screening for smaller obliged entities.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit·Germany·Wirtschaftsprüferkammer·1 week ago
The advice proposes EU add-ons and carve-outs to ISSA 5000; the Commission must adopt the standard by 1 July 2027 and a consultation is expected shortly.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy