Customs & Trade·Finland·Tulli·1 week ago
Tulli says the temporary 'Revised rules' marking on PEM origin statements must go — and exporters with rejected marked certificates can seek a retrospective EUR.1 if they surrender the original.
Industry: Across industries
VAT / GST / Indirect Tax·Germany·Bundesfinanzhof·1 week ago
60% capital plus sole managing director equals financial integration despite a two-thirds charter quorum — but assessments resting only on the new case law need the parent's amendment application under § 176 AO.
Industry: Across industries
Excise & Environmental Taxes·United Kingdom·GOV.UK·1 week ago
Vaping products shipped as duty-free stores on a ship now go on HMRC form C945 alongside alcohol and tobacco; applicants give the voyage and goods details the form lists.
Industry: Sea and coastal freight water transport
Excise & Environmental Taxes·United Kingdom·GOV.UK·1 week ago
HMRC has rewritten the Climate Change Levy returns guide: quarterly filing with deadlines on the last working day of the following month, grouped corrections up to four tax years back, and a new pre-filing checklist.
Industry: Electricity, gas, steam and air conditioning supply
Tax Filing, Registration & Penalties·Sweden·Skatteverket·1 week ago
Firms approved for F-tax, VAT and employer registration can manage four authorisations and pass read access to software providers; plus Inkomstdeklaration 1 joins program filing and old returns appear on Mina sidor.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Inheritance, Wealth & Gift Tax·Germany·Bundesfinanzhof·1 week ago
A GmbH & Co. KG interest stays negative for gift-tax purposes even if the limited partner paid in full and owes nothing more: 933,063 euros instead of 1.5 million in the decided case.
Payroll Tax & Employer Contributions·Norway·Skatteetaten·1 week ago·3 documents
Skatteetaten narrowed the deferred withholding due-date scheme to the few cross-border employers with genuine day-count uncertainty, with grants running to end-2027.
Industry: Across industries
Excise & Environmental Taxes·Sweden·Skatteverket·1 week ago
Non-tax-liable storers reclaim the full energy tax on electricity returned to the same concession grid after battery storage; yearly application within three years, paid to the tax account.
Industry: Across industries
Customs & Trade·Finland·Tulli·1 week ago
Tulli added Fiji, Papua New Guinea, Samoa and the Solomon Islands to the REX invoice-declaration list: registered exporters can now cover consignments over €6,000 to those states.
Industry: Across industries
Excise & Environmental Taxes·United Kingdom·GOV.UK·1 week ago
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
Industry: Passenger rail transport, interurban
Tax Courts & Tribunal Decisions·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.
Capital Gains 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
Corporate & Income 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
Customs & Trade·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 Filing, Registration & Penalties·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
Regional / Sub-national 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 Incentives, Credits & Reliefs·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
VAT / GST / Indirect 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
Excise & Environmental Taxes·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