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
Audit·Lithuania·Etar·1 week ago
Order No. V3-21 lets third-country auditors assuring 2025–2030 sustainability reports file a new Annex 11 form instead of the point 5.1/5.2 documents, with a five-day AVNT listing decision.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·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
Tax·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·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
Legal & Corporate·European Union·EUR-Lex·1 week ago
Case C-572/25 P: the 15-day Article 22 clock runs only from an active file enabling a preliminary assessment, so Luxembourg's 7 February 2024 drinks-deal referral was in time.
Industry: Across industries
Payroll & Labour·France·Légifrance·1 week ago·2 documents
Employees sitting on the new national guidance and vocational-training council join the 1980 list: the 30 September 2026 order adds the council, extending the existing paid meeting-leave right to its members.
Industry: Across industries
Payroll & Labour·Luxembourg·Legilux·1 week ago
The 11 October 2026 consolidated text repoints pre-recruitment medical examinations to Article 14(5) of the July 2026 State exams law: fitness for the post sought, results sent to the hiring administration.
Industry: General public administration activities
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.
Tax·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
Legal & Corporate·Lithuania·Etar·1 week ago
Resolution No. 740 backs bills XVP-1108(2), XVP-1109(2) and XVP-1110(2) but rewrites them: core requirements instead of a fixed template, no equivalence proof, and a proposed 1 July 2027 entry into force.
Industry: General public administration activities
Tax·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
Payroll & Labour·Germany·Rechtsprechung des Bundes·1 week ago
The 2027 notice sets 764, 902, 1 031 and 1 070 Euro per month for years one to four of Berufsausbildungen begun in 2027.
Industry: Across industries
Tax·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
Payroll & Labour·United Kingdom·GOV.UK·1 week ago·4 documents
HMRC has folded the Appendix 1 behind-camera roles into a rewritten ESM4120 and withdrawn ESM4118, changing the self-employment conditions for directors of photography, composers and several VFX and production roles.
Industry: Motion picture, video and television programme activities
Legal & Corporate·Estonia·Eesti Raamatupidajate Kogu·1 week ago
Level-6 re-certification costs 101,68 €; level-7 terms set at least 60 training hours, at least three years' experience and a 147,56 € fee, with no level-7 re-certification in 2026–2027.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·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
Financial Sector & Markets·Norway·Finanstilsynet·1 week ago
Fifteen listed companies' 2026 half-year reports lacked the management declaration and nineteen said nothing about auditor review; Finanstilsynet has had the deficiencies published.
Industry: Across industries
Tax·Norway·Skatteetaten·1 week ago
Kartverket warns the draft særavgiftsforskrift chapter 21 can be read as changing the dokumentavgift base: salgsverdi, expropriation, jordskifte, corrections and exemptions need clarification.