Corporate & Income Tax·Norway·Skatteetaten·3 weeks ago
Skatteklagenemnda avviser enstemmig klagen i SKNS1-2025-62: 2018-overgangsregelen for livsforsikringsforetak måler skattemessige 2017-verdier mot regnskapsmessige 2018-verdier, uten brudd på Grunnloven § 97.
Industry: Life insurance
Corporate & Income Tax·Norway·Skatteetaten·3 weeks ago
EØS-flaggedelen i rederiskatteordningen falt fra 58,61 til 58,15 prosent i 2025, så selskaper med under 60 prosent EØS-tonnasje må oppfylle flaggkravet for inntektsåret 2026.
Industry: Water transport
Inheritance, Wealth & Gift Tax·Finland·Digi- ja väestötietovirasto (DVV)·3 weeks ago
A new shareholder register would replace sukuselvitykset, a new perintöveroilmoitus would carry assessments, and firms would need Suomi.fi mandates — for estates formed after entry into force.
Industry: Legal and accounting activities · Public administration and defence; compulsory social security
VAT / GST / Indirect Tax·Sweden·Skatteverket·3 weeks ago
HFD 2026 ref. 33 holds a municipal development contribution is not VAT consideration: the new lines met the area water and sewerage needs, and the plan adoption is a unilateral act, not a supplied service.
Industry: General public administration activities
Excise & Environmental Taxes·Finland·Vero·3 weeks ago·2 documents
Drinks made and sold at the same outlet stay at the lowest band; independent producers under 70,000 litres yearly are exempt as de minimis aid with MinSkatt registration.
Industry: Manufacture of soft drinks; production of mineral waters and other bottled waters · Restaurants and mobile food service activities · +1 more · Retail trade, except of motor vehicles and motorcycles
VAT / GST / Indirect Tax·Finland·Vero·3 weeks ago
Buyer-driven transport out of the EU still qualifies where ownership passes and the seller holds reliable export proof; sales to Finland-established buyers do not.
Industry: Sale of motor vehicles
VAT / GST / Indirect Tax·Finland·Tulli·3 weeks ago
Low-value consignments mainly from China were undervalued in buyers' names; Tulli will phone hundreds of shoppers for information — buyers are not crime suspects.
Industry: Retail sale via mail order houses or via Internet · Other transportation support activities
VAT / GST / Indirect Tax·Sweden·Skatteverket·3 weeks ago
An intermediary that controls the supply and appears as the buyer's counterparty buys and resells the service itself; the same rules fix when a service counts as supplied, from completed work to continuous supplies.
Industry: Across industries
Customs & Trade·Finland·Tulli·3 weeks ago
Rates run 40.5% to 67.1% by producer on the CIF Union-border price, provisional securities are definitively collected, and company rates need a valid commercial invoice.
Industry: Wholesale trade, except of motor vehicles and motorcycles · Manufacture of food products
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·3 weeks ago
Registration or closure of an economic activity is processed within 3–10 working days of the application's receipt, filed free of charge through EDS.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·Gibraltar Income Tax Office·3 weeks ago·2 documents
Gibraltar publishes the IT1C 2026 return for the year to 30 June 2026: filing and payment by 30 November 2026, £50 late-filing penalty, 10% plus 20% late-payment surcharges.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·3 weeks ago·2 documents
The new Union Customs Code (Regulation (EU) 2026/2108) is in force from 20 September 2026 and applies generally from 21 September 2027 — while its Articles 175, 179(4) and 180 on valuation apply now.
Industry: Across industries
Excise & Environmental Taxes·United Kingdom·Case Law·3 weeks ago
Upper Tribunal holds free spins won from a free Mega Reel spin fall within the section 159A exclusion, wiping out £13.2 million of Remote Gaming Duty assessments against Jumpman Gaming.
Industry: Gambling and betting activities
Real Estate & Property Tax·France·Service Public·3 weeks ago
BRS buyers must file the property-tax abatement declaration before 1 January of the year after signing; the variable exemption for homes near listed risk sites now starts at 25% instead of 15%.
Capital Gains Tax·United Kingdom·GOV.UK·3 weeks ago
CG12820 now provides that a small receipt against a pre-1965 asset is deducted in full from the rebased 1965 market value where that value covers it, and the paragraph 17 election binds future disposals.
Industry: Across industries
VAT / GST / Indirect Tax·France·Entreprendre Service Public·3 weeks ago
The rewritten guide to TVA exigibilité: when the tax becomes payable for goods, services and advances, the débits option, and the year-end rule.
Industry: Across industries
Global Minimum Tax & BEPS·Germany·Rechtsprechung des Bundes·3 weeks ago
Germany added the Mindeststeuer to its covered taxes under the OECD/Council of Europe assistance convention with effect from 1 December 2026; the same notice sets the entry into force for Zimbabwe on that date.
Industry: Across industries
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·3 weeks ago
Micro-enterprise income tax declarations in EDS count as filed only with status "Pieņemts" or "Pieņemts precizējums" — confirm it before the 15th-day filing and 23rd-day payment deadlines.
Industry: Across industries
Customs & Trade·Denmark·Toldstyrelsen·3 weeks ago
Import declarations for non-EU e-commerce goods to private buyers must carry product identifiers (C127/C128, plus C129 or Y081) in DMS Import under Supplerende dokumentation — all values, per item.
Industry: Other transportation support activities