Fixed Asset Depreciation — Tax Rules·Finland·KILA·3 weeks ago·2 documents
The small/micro simplification covers MVL maxima too, but only where the depreciation still writes the asset off over its useful life as KPL 5:5 requires.
Industry: Crop and animal production, hunting and related service activities
Tax Filing, Registration & Penalties·Finland·Vero·3 weeks ago
Developer notice 04/2026 sets 2027 prepayment direct-transfer deadlines, a 14–15 November API outage, and a Danske-to-OP account change effective 1 December 2026.
Industry: Across industries
Fixed Asset Depreciation — Tax Rules·Finland·KILA·3 weeks ago·2 documents
Without accounting depreciation there is no book-tax gap to recognise; the book-linkage of tax depreciation is no basis for departing from the fair value model.
Industry: Renting and operating of own or leased real estate
Customs & Trade·United Kingdom·GOV.UK·3 weeks ago
Sugar importers have 1 October to 5pm on 7 October 2026 to submit licence applications under Notice to Traders 75/26; application and supporting documents must be correct at submission.
Industry: Wholesale of food, beverages and tobacco
Expenses & Benefits-in-Kind Tax Treatment·Germany·Bundesfinanzhof·3 weeks ago
A self-employed double household exists only at the centre of the whole activity — at the only Betriebsstätte; home journeys capped at the Entfernungspauschale.
Industry: Across industries
VAT / GST / Indirect Tax·Germany·Bundesfinanzhof·3 weeks ago
A rental platform that never rents the vehicle itself supplies intermediation, not a hidden own supply — the domestic rental firm owes VAT under § 13b UStG.
Industry: Renting and leasing of cars and light motor vehicles
Customs & Trade·Finland·Tulli·3 weeks ago
Union producers may ask the Commission in writing to review the anti-dumping and countervailing duties on Indian ductile cast iron pipes; without a review both duties lapse on 17 June 2027.
Industry: Manufacture of fabricated metal products, except machinery and equipment
Personal & Owner Taxation·Finland·Vero·3 weeks ago
Verohallinto sent new rate proposals to just over 22,000 people whose rate looks wrong; a computation error had made the additional percentage too high for 88,200–150,000 euro earners.
Customs & Trade·Finland·Tulli·3 weeks ago
Where the code is subject to further restrictions besides CBAM, the additional information must go on other condition codes — two CBAM Y-codes cannot be combined.
Industry: Across industries
Customs & Trade·United Kingdom·GOV.UK·3 weeks ago
Garlic importers sourcing outside China and the EU face a 1 October to 5pm 7 October 2026 receipt window under Notice to Traders 71/26; application, documents and security must be correct at submission.
Industry: Wholesale of fruit and vegetables
VAT / GST / Indirect Tax·Sweden·Skatteverket·3 weeks ago·2 documents
New Skatteverket position 8-257248-2026: amended customs invoices usually set the import VAT period — except authority changes and invalidations, which follow the original. From 1 January 2027.
Industry: Across industries
Capital Gains Tax·United Kingdom·GOV.UK·3 weeks ago
Expanded HMRC guidance sets out the three TCGA92/S29 value-shifting situations, deemed disposal at full arm’s-length value under TCGA92/S17, gift relief and the spouse exemption.
Industry: Across industries
VAT / GST / Indirect Tax·Norway·Skatteetaten·3 weeks ago
BFU 8/2026: tenant subsidies covering the operator's rent do not defeat the real-lease test — full input-VAT deduction on NOK 30m canteen CAPEX allowed.
Industry: Renting and operating of own or leased real estate
Expenses & Benefits-in-Kind Tax Treatment·Germany·Bundesfinanzhof·3 weeks ago
A sea pilot's pilotage district is no large-area Betriebsstätte: journeys from home to assignments and meal allowances are deductible in full.
Industry: Service activities incidental to water transportation
Customs & Trade·Estonia·e-MTA·3 weeks ago
Since 1 June 2026 EU states, Norway, Switzerland and the UK run ICC's eATA system for ATA carnets; paper and digital run side by side until 31 December 2027 and paper carnets issued before June stay valid.
Industry: Across industries
Customs & Trade·United Kingdom·GOV.UK·3 weeks ago
Pigmeat importers have 1 October to 5pm on 7 October 2026 to file quota licence applications under Notice to Traders 77/26; correctness at submission is the applicant's responsibility.
Industry: Wholesale of meat and meat products
Corporate & Income Tax·Finland·Vero·3 weeks ago
The government has submitted bill HE 151/2026 to cut the corporate tax rate from 20% to 18% and extend business loss carry-forward to 25 years for losses of 2026 and later.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·United Kingdom·GOV.UK·3 weeks ago·2 documents
New HMRC service from November 2026 lets employers keep globally mobile staff on P11D/P11D(b); voluntary payrollers must settle Class 1A NICs in real time; FPS car fields gain fuel type.
Industry: Across industries
Customs & Trade·Finland·Tulli·3 weeks ago·3 documents
The amount was previously only "a few euros" with no figure decided; the fee applies per item group on top of the 3-euro duty, VAT and Posti's own fee.
Industry: Across industries