Tax·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·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
Payroll & Labour·Lithuania·Liteko·3 weeks ago
The agency kept full employer safety duties for a worker posted to Germany; the host's breaches do not erase them.
Industry: Temporary employment agency activities
Accounting & Reporting·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
Payroll & Labour·Lithuania·Liteko·3 weeks ago
Consent to repay damage does not lift the one-month-wage deduction cap; the excess must go through the labour-disputes body.
Industry: Across industries
Tax·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
Tax·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
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
Accounting & Reporting·Finland·KILA·3 weeks ago·2 documents
The transfers are accounting transactions that must always be booked; the section-40 final statement neither replaces bookkeeping nor the per-period financial statements.
Industry: Activities of other membership organisations n.e.c.
Accounting & Reporting·Norway·Regnskapnorge·3 weeks ago
Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.
Industry: Across industries
Accounting & Reporting·Finland·KILA·3 weeks ago·2 documents
The funds' general partners had outsourced decisions to the registered manager, but the Board held the power was exercised for investors within regulatory and contractual limits — so no consolidation duty arose.
Industry: Fund management activities
Tax·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
Tax·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.
Payroll & Labour·Lithuania·Etar·3 weeks ago
Order EV-158 makes unlicensed asbestos construction work a standalone stop-work ground and adds an asbestos-exposure checklist item for inspectors.
Industry: Construction
Tax·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
Tax·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
Financial Sector & Markets·United Kingdom·GOV.UK·3 weeks ago
HMT guidance sets refusal as the starting point for licence applications from designated Iranian banks; licences only in exceptional circumstances, case by case, with conditions.
Industry: Financial service activities, except insurance and pension funding
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
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