Legal & Corporate·Poland·Polska Izba Biegłych Rewidentów (PIBR)·4 weeks ago
Eight 16-17 September sessions are gone from the ODZ schedule; BDO and PRO AUDIT list twelve new late-autumn sessions to pick from instead.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Lithuania·Etar·4 weeks ago
VMI Order No. VA-60 of 16 September 2026 restates the 2011 VA-144 rules on proving excise goods irretrievably lost or destroyed, resetting filing deadlines and the FR1113 recognition procedure.
Industry: Across industries
Payroll & Labour·France·Service Public·4 weeks ago
From 12 June 2026, asylum seekers under a Dublin transfer decision lose labour-market access; for them, only requests filed before that date, with GUDA registration older than six months, can still be granted.
Industry: Across industries
Legal & Corporate·United Kingdom·GOV.UK·4 weeks ago
The CMA formally opened its phase 1 merger inquiry on 16 September 2026, closing the comment stage and starting the statutory clock toward an 11 November decision.
Industry: Across industries
Public Sector & Economy·Lithuania·Etar·4 weeks ago
Environmental Protection Agency Order No. AV-163 of 16 September 2026 approves the 43 operators receiving free EU ETS allowances for 2026–2030, with total allocation falling from 3.68 million to 2.70 million.
Industry: Manufacture of refined petroleum products · Manufacture of cement · +5 more · Steam and air conditioning supply · Transport via pipeline · Production of electricity · Manufacture of basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms · Distribution of gaseous fuels through mains
Tax·Germany·Bundesfinanzhof·4 weeks ago
Third-party care without the objecting parent's involvement cannot be attributed to him, even by his own parents nearby. The III. Senat vacated the lower judgment and granted the transfer outright.
Tax·Sweden·Skatteverket·4 weeks ago
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.
Industry: Across industries
Tax·European Union·EUR-Lex·4 weeks ago
Spain's 15% levy on dividends paid to a US transparent fund, against 1% for resident funds, restricts free movement of capital; only a treaty credit letting unit-holders deduct the full rate gap neutralises it.
Industry: Trusts, funds and similar financial entities
Tax·Germany·Bundesfinanzhof·4 weeks ago
The IV. Senat allows partner-related rollover into KGaA assets via the phG supplementary balance sheet. It vacated the Finanzgericht Köln judgment and remanded for findings on the receiving-side deduction.
Industry: Across industries
Accounting & Reporting·Estonia·Rahandusministeerium·4 weeks ago
New editions of the Accounting Board guidelines apply to periods starting 1 January 2027, with retrospective restatement as the default and carve-outs for revenue and business combinations.
Industry: Across industries
Tax·Estonia·e-MTA·4 weeks ago·3 documents
Two interest rules for deferred tax debts: interest accrued when the deferral is granted is claimed automatically inside the approved schedule; interest left after the final instalment needs a separate claim.
Industry: Across industries
Tax·Denmark·Skat.dk·4 weeks ago
The guidance section on the portable-battery fee is gone; producer obligations now flow from the EU Battery Regulation's extended producer responsibility, applicable from 18 August 2025.
Industry: Manufacture of batteries and accumulators
Tax·European Union·EUR-Lex·4 weeks ago
In Case C-197/25 the Court held Poland's Article 9 opt-out does not permit PCC tax on a capital-free spółka komandytowa to spółka jawna conversion, shielded by Article 5(1)(d)(i) with Article 2(2).
Industry: Across industries
Payroll & Labour·European Union·EUR-Lex·4 weeks ago·4 documents
The Commission's Fair Labour Mobility Package proposes an ESSPASS digital social-security pass, a first Union framework for third-country qualification recognition, and a stronger European Labour Authority.
Industry: Across industries
Tax·Germany·Bundesfinanzhof·4 weeks ago
The fact that a relative caused the loss does not exclude deduction, but the business link needs particularly careful proof. The X. Senat vacated the lower judgment and remanded.
Industry: Across industries
Accounting & Reporting·United Kingdom·GOV.UK·4 weeks ago·3 documents
Annual-return, CC31 and CC32 pages point to new DCMS thresholds for years ending on or after 30 September 2026: examination £40k, qualified examiner £500k, audit £1.5m income / £5m assets.
Industry: Activities of other membership organisations n.e.c.
IT, Cybersecurity & Data·European Union·EUR-Lex·4 weeks ago
Advocate General Spielmann opines in Case C-317/25 that ISP 'partners' consent cannot support Groupe Canal +'s marketing without fresh consent, proposing the Court answer the first question accordingly.
Industry: Across industries
Tax·European Union·EUR-Lex·4 weeks ago
In C-223/25 the Court held Germany's Paragraph 35a EStG must extend the 20 % household-services relief to an employed frontier worker's Swiss household.
Financial Sector & Markets·Germany·Wirtschaftsprüferkammer·4 weeks ago·4 documents
WPK tells AMLA that account and transaction data points must be optional for auditors filing suspicion reports — otherwise reports may be technically untransmittable. Consultation closes 20 September 2026.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy