VAT / GST / Indirect Tax·Lithuania·VMI·2 months ago
The revised leaflet uses a 50% input-VAT limit for qualifying representation costs and explains the taxable value of used assets given away after input VAT was deducted.
Industry: Across industries
Tax Courts & Tribunal Decisions·United Kingdom·Case Law·2 months ago
The court recommends establishing the in-use deduction with the authority before starting work, even where a developer considers the zero-CIL notice exception applies.
Industry: Development of building projects
Transfer Pricing·Sweden·Skatteverket·2 months ago·3 documents
Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.
Industry: Across industries
Tax Filing, Registration & Penalties·Denmark·Skat.dk·2 months ago
For specified reporting streams, the last FTPs Gateway submission in 2025 format is 10 November. Testing runs from 13 November to 10 December, with 2026-format production files accepted from 14 December.
Industry: Financial and insurance activities
Excise & Environmental Taxes·Finland·Finlex·2 months ago
Finland’s Supreme Court substituted aggravated tax fraud for smuggling over 135,800 cigarettes; the four-month suspended sentence remained unchanged.
Industry: Manufacture of tobacco products
Corporate & Income Tax·Lithuania·VMI·2 months ago·2 documents
The August commentary explains control, passive-income and tax tests, the economic-substance exception and limits on crediting foreign corporate tax.
Industry: Across industries
Personal & Owner Taxation·Sweden·Skatteverket·2 months ago
Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.
Industry: Across industries
Tax Rulings & Binding Consultations·Lithuania·VMI·2 months ago
The revised guidance distinguishes genuine repayments from tax-driven year-end transactions, covers cash pools and allows the more favourable interpretation for earlier periods still open to review.
Industry: Across industries
Customs & Trade·United Kingdom·GOV.UK·2 months ago
RPA plans to issue 2027 export licences by 15 December. The application window closed on 10 September; licence rights cannot be transferred and holders must export to the USA.
Industry: Operation of dairies and cheese making
Customs & Trade·Estonia·e-MTA·2 months ago
The option supports representation in either direction between Estonian and other EU companies, provided both countries’ systems support cross-border delegation.
Industry: Other transportation support activities
Tax Filing, Registration & Penalties·Lithuania·VMI·2 months ago
The payment guidance separates sanctions and court-related charges, while VMI’s full code list includes Employment Service aid recoveries and identify inheritance-tax code 3300 from 1 October 2026.
Industry: Across industries
Personal & Owner Taxation·Sweden·Skatteverket·2 months ago
Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.
Excise & Environmental Taxes·Sweden·Skatteverket·2 months ago·2 documents
Skatteverket's heavy-vehicle pages now state that Sweden and Luxembourg take part in the Eurovignette cooperation, and that a charge paid in one of them also covers the other's road network.
Industry: Freight transport by road
VAT / GST / Indirect Tax·Lithuania·VMI·2 months ago
VMI describes a 2027 start for most provisions of Law XV-1036, with specified articles following in July 2029 and separate transition dates for energy supplies and call-off stock.
Industry: Across industries
Tax Filing, Registration & Penalties·Denmark·Skat.dk·2 months ago
Skattestyrelsen specifies when a return must be submitted before an instalment plan can be created. Businesses must also meet the minimum amount, debt-status and ongoing-payment conditions.
Industry: Across industries
Tax Courts & Tribunal Decisions·United Kingdom·Case Law·2 months ago
The Upper Tribunal dismissed the reasonable-excuse grounds but allowed the penalty-amount appeal because the First-tier Tribunal relied on an inapplicable statutory provision.
Industry: Across industries
Excise & Environmental Taxes·Latvia·Valsts ieņēmumu dienests·2 months ago
VID explains how importers should work with producers and accredited verifiers ahead of the first CBAM declaration, due on 30 September 2027 for 2026 imports.
Industry: Wholesale trade, except of motor vehicles and motorcycles
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago·2 documents
A ruling on Kuwaiti-origin jet fuel rejects the argument that retaining non-Union customs status removes the Russian-transit prohibition.
Industry: Manufacture of coke and refined petroleum products
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
HMRC adds the Scottish survivorship exclusion and post-death examples: a trustee’s death must be the sole reason a co-ownership trust loses its earlier exclusion to qualify for the two-year relief.
Industry: Legal and accounting activities