Tax·Finland·Tulli·2 weeks ago·2 documents
Fintaric 1.10. update: provisional GOES safeguard with quotas from 25.9., melt-and-pour proof (Y376-Y387/C131-C139), new PVC, acid and bead codes, distance-sales fee from 1.11.
Industry: Manufacture of basic iron and steel and of ferro-alloys
Payroll & Labour·Norway·Skatteetaten·2 weeks ago·5 documents
Old Altinn roles stop working for a-melding on 17 November 2026 — earlier than the previously announced January 2027. Filers need an access package or delegated single-service access by then.
Industry: Across industries
Tax·France·Service Public·2 weeks ago
From the 2027 assessments, one vacancy tax (CGI art. 1406 bis) replaces the TLV and THLV — automatic in tight zones from one year vacant, optional elsewhere from two years.
Industry: Real estate activities
Tax·Estonia·Riigikohus·2 weeks ago
Riigikohus kept disposal bans on two board members' flat shares securing a future 63,100-euro bill: pre-assessment freezing is lawful but exceptional, and courts must serve refusal orders on those affected.
Industry: Across industries
Payroll & Labour·United Kingdom·GOV.UK·2 weeks ago·2 documents
Guidance now gives six months from the decision letter for tribunal challenges over holiday, arrears and notice pay; redundancy-pay claims keep their own limit, under the wider move to six months from 1 October 2026.
Industry: Across industries
Financial Sector & Markets·Norway·Revisorforeningen·2 weeks ago
Reporting entities must screen customers against Norway's new statutory PEP list by 1 January 2027; persons dropped from the list may be treated as non-PEP immediately, and temporary holders count only from 12 months.
Industry: Financial and insurance activities · Accounting, bookkeeping and auditing activities; tax consultancy · +1 more · Legal activities
Tax·Germany·Bundesfinanzhof·2 weeks ago
BFH VII R 35/24: SAPV nursing billed via a cooperative stays exempt under § 3 Nr. 20(d) GewStG; the 40% test needs economic bearing by carriers, not direct payment to the facility.
Industry: Other human health activities
Tax·Poland·Eureka·2 weeks ago
A divorced mother who collects the 800+ benefit while sharing alternating custody cannot use single-parent PIT settlement for 2026 and later, even though she meets the single-parent definition.
Legal & Corporate·European Union·EUR-Lex·2 weeks ago
Advocate General Szpunar proposed on 1 October that Article 101 TFEU bars a fined firm from recovering the fine from the director who infringed for it, since fines must stay with the undertaking.
Industry: Across industries
Payroll & Labour·France·Légifrance·2 weeks ago
Avenant n° 111 replaces article 1.21.d.1 of the CCNSA with a four-year entretien de parcours professionnel, plus age-55, mid-career and pre-60 interviews — effective the day after its extension order is published.
Industry: Wholesale and retail trade and repair of motor vehicles and motorcycles
Public Sector & Economy·Denmark·Virk.dk – Samlet Betaling·2 weeks ago
New SVU guidance: employers must repay overpaid support by the 1st of the month following two months after the demand, with monthly statutory interest and referral to Gældsstyrelsen on default.
Industry: Across industries
Tax·Finland·Vero·2 weeks ago
Vero renews automated penalties on missing/late annual returns from 5.10.2026 (VH/5091); union-fee filing ends from payment year 2026; free 60-day objection on each decision.
Industry: Across industries
Tax·Germany·Bundesfinanzhof·2 weeks ago
BFH II B 87/25: blanket rejection of a § 198 BewG appraisal by pointing to a higher sale price breaches §§ 76 and 96 FGO — Düsseldorf judgment set aside and remanded.
Tax·Germany·Bundesfinanzhof·2 weeks ago
BFH VII B 24/25: a tobacco-tax Wahlfeststellungsbescheid alternating between tax debt and § 71 AO liability is seriously doubtful under recent exclusivity case law — enforcement suspended without security.
Industry: Manufacture of tobacco products
Legal & Corporate·European Union·EUR-Lex·2 weeks ago
The CJEU held on 1 October that Article 6(1) of Directive 2011/7 does not bar dismissing a EUR 40 claim where the creditor abuses EU law, but abuse needs both unachieved purpose and artificially created conditions.
Industry: Across industries
Financial Sector & Markets·Germany·Rechtsprechung des Bundes·2 weeks ago
Germany enacted a recovery and resolution regime for insurers with BaFin as resolution authority and an industry-funded fund. The same act extends energy-tax relief to 1 October–31 December 2026.
Industry: Insurance, reinsurance and pension funding, except compulsory social security
Tax·France·impots.gouv.fr·2 weeks ago·2 documents
Each establishment acquired or created in 2026 needs its own 1447-C-SD by 31 December 2026 for the CFE 2027, with exemption claims on the 1447-E annexe.
Industry: Across industries
Tax·Germany·Deutscher Steuerberaterverband e.V.·2 weeks ago
The BMF confirms key figure 500 is a purely supportive checkbox: no new disclosure duties, no effect on § 153/§ 173 AO correction or penalty rules — even if the wrong box is ticked.
Industry: Across industries
Tax·Finland·Tulli·2 weeks ago
Tulli 1.10. list adds final duties on Chinese pea protein (26.9., L/2026/2101) and acids (22.9., L/2026/2088), keeps Egypt glass-fibre duties, adds Carrey (88FN).
Industry: Across industries