Tax·France·Légifrance·2 weeks ago
Land sold as building land is not by itself excluded from the principal-residence exemption: its functional link to the home controls, the Conseil d'Etat holds.
Accounting & Reporting·France·Sidoni·2 weeks ago
CNCC (EC 2026-14): a 2025 TUP merger loss is computed only after correcting the absorbed company's unallocated 2012 mali technique at the TUP date.
Industry: Activities of holding companies
Payroll & Labour·France·Légifrance·2 weeks ago
Mahorais clothing-retail employers are carved out of the branch's collective prévoyance and health-costs schemes until 31 December 2031 at the latest, pending extension.
Industry: Retail sale of clothing in specialised stores
Tax·United Kingdom·Case Law·2 weeks ago
The Upper Tribunal held the Salvation Army's meeting hall and prayer room were ancillary to office use and exempt, rejecting a generic-use test; rateable value £1.
Industry: Across industries
Public Sector & Economy·Germany·Landesrecht Nordrhein-Westfalen·2 weeks ago
NRW's Boost4Impact.NRW offers young social enterprises up to 70% of market-consolidation costs (max €100,000) — applications by 31 March 2027, one grant per enterprise.
Industry: Across industries
Payroll & Labour·Sweden·Försäkringskassan·2 weeks ago
The logged-out reporting service disappears on 31 October. From 1 November employers must be connected to Försäkringskassan's e-services and logged in as an employer to report sick leave.
Industry: Across industries
Tax·France·Légifrance·2 weeks ago
Home hosting of protected adults that does not compete with hotels cannot take the 5.5% VAT rate of article 279-a CGI, the Conseil d'Etat holds, quashing the Nantes discharge.
Industry: Residential care activities
Payroll & Labour·France·Service Public·2 weeks ago
The EPP guidance page adds the congé supplémentaire de naissance to the interruptions whose return obliges the employer to offer a career interview — where no EPP occurred in the previous twelve months.
Industry: Across industries
Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·2 weeks ago·8 documents
From 30 October 2026, union equality reps get paid time-off, training and facilities rights, more roles gain facilities rights on request, and employers must show refused time off was unreasonable.
Industry: Across industries
Tax·France·Légifrance·2 weeks ago
The 28 September 2026 order amends the annex of the 30 December 2019 order setting the national list of bodies entitled to receive the apprenticeship-tax balance.
Industry: Across industries
Tax·Germany·Rechtsprechung des Bundes·2 weeks ago
Notaries must file land-transfer-tax notifications electronically in the prescribed dataset with a searchable PDF deed copy from 1 October 2026, including the data for the clearance certificate.
Industry: Legal activities
Tax·France·Service Public·2 weeks ago
The ANTS online quitus fiscal track now covers departments 06, 44, 57, 59, 62, 67, 69 and 75 — adding Alpes-Maritimes, Loire-Atlantique, Rhône and Paris to the previous four.
Tax·Poland·Eureka·2 weeks ago
Private fire-protection engineering, opinions and documentation stay at the 14% lump-sum rate under PKWiU division 71; only fire-safety and evacuation training drops to 8.5% as education services.
Industry: Engineering activities and related technical consultancy · Other education n.e.c.
Tax·United Kingdom·GOV.UK·2 weeks ago
Welsh holiday-let owners short of 182 let nights can now average across nearby properties as well as across years, under revised business-rates guidance also clarifying 28-night stays and charity nights.
Industry: Holiday and other short-stay accommodation
Tax·United Kingdom·Revenue Jersey·2 weeks ago
Submitted MCIT returns can be amended through the Pillar Two platform within five calendar years of the filing deadline; de minimis election changes face review, and wrong-period filings go to the Pillar Two team.
Industry: Across industries
Payroll & Labour·France·Légifrance·2 weeks ago
The labour code's disabled-access building rules (R4214-26 to R4214-28, R4217-2) are repealed from 1 April 2026 and recreated as construction-code duties (R162-14/R162-15) — kept only for new parts of existing buildings.
Industry: Across industries
Tax·Norway·Skatteetaten·2 weeks ago
Skattedirektoratet: a VAT-registered entity with both taxable and non-profit activity reverse-charges foreign remotely deliverable services even when bought for the non-profit part — use affects deduction only.
Industry: Across industries
Tax·Germany·Bundesfinanzhof·2 weeks ago
Breakfast stays at the 19% standard rate under the ECJ's J-GmbH ruling — but a parking estimate implying 34.72 cars on 33 spaces violates logic, so the case goes back.
Industry: Hotels and similar accommodation
Tax·Germany·Bundesfinanzhof·2 weeks ago
BFH VII R 34/23: ordered destruction of spirits by a use-permit holder is misuse triggering spirits tax; destruction needs a week's prior notice even without supervision.
Industry: Manufacture of chemicals and chemical products