VAT / GST / Indirect Tax·Denmark·Retsinformation·6 days ago·2 documents
Bill L 36 scraps the coffee duty, zero-rates books, adds gym and music deductions and lifts senior and childminder relief.
Industry: Across industries
Excise & Environmental Taxes·Denmark·Retsinformation·6 days ago·2 documents
Bill L 40 extends the kilometre toll to 3,501-11,999 kg vehicles from 5 January 2027, exempts small zero-emission vans and allows sleeper berths.
Industry: Freight transport by road
Customs & Trade·United Kingdom·GOV.UK·6 days ago
HMRC lifts the online-service upper thresholds for cider and both sparkling-cider bands from 20 to 110 litres, and drops the separate sparkling-wine row.
Real Estate & Property Tax·Lithuania·Etar·6 days ago
Homes in Neringa — single and double houses, apartment blocks, dormitories — now pay 0.1% of average market value, down from 0.2%; other bands stay at 0.2% and 0.3%.
Industry: Across industries
Capital Gains Tax·Finland·Vero·6 days ago·2 documents
Cash paid in a public bid and shares swapped by a committed co-bidder belong to one acquisition — together they breached the 50% cash cap, so no tax-neutral exchange.
Industry: Across industries
Tax Filing, Registration & Penalties·Norway·Skatteetaten·6 days ago
Representatives acting for others keep existing access — unless it was granted before 1 March 2021, in which case it must be requested again through access packages.
Industry: Legal and accounting activities
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·6 days ago
New HMRC manual section says trustee tax work for the trust is not a separate advisory service — but external advisers to the trust still face registration.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·6 days ago·2 documents
A wrong reference may see payment applied to another tax bill you owe; both guides now name the HMRC enquiries team to ask for it to be moved.
Industry: Financial and insurance activities
VAT / GST / Indirect Tax·Norway·Skatteetaten·6 days ago
A contractor drawing on a developer-funded credit line to pay subcontractors must invoice output VAT progressively; deferring to completion is allowed only where no part-payments are received.
Industry: Construction of residential and non-residential buildings
VAT / GST / Indirect Tax·Finland·Vero·6 days ago
New Vero guidance: taxi drivers selling via platforms report 13.5% VAT on the full customer fare and self-assess 25.5% reverse-charge VAT on the platform's brokerage fee.
Industry: Taxi operation
Tax Filing, Registration & Penalties·Denmark·Skat.dk·6 days ago
Guidance for form 07.058 now states the PAL-exemption deadlines: 1 May in the fourth year normally, 31 December in the fourth year under the Denmark-Germany treaty.
Excise & Environmental Taxes·United Kingdom·GOV.UK·6 days ago
Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.
Industry: Warehousing and storage
VAT / GST / Indirect Tax·Finland·Vero·6 days ago·2 documents
KVL:031/2026: an SPV's recharges of bank interest and commitment fees to operating companies in a receivables sale are outside VAT scope — no credit service, no consideration for claims transactions, no factoring.
Industry: Financial service activities, except insurance and pension funding
Customs & Trade·Finland·Tulli·6 days ago
Telescopic aluminium vacuum-cleaner tubes fall under CN 8508 70 00 for goods customs-cleared from 29 October 2026; non-conforming BTI decisions stay usable for three months from entry into force.
Industry: Manufacture of electric domestic appliances
Corporate & Income Tax·Germany·Bundesfinanzhof·1 week ago
Administrator fees in a business insolvency are deductible to the business share and provisionable before maturity: the BFH reverses the blanket denial and remands for allocation.
Industry: Across industries
VAT / GST / Indirect Tax·Finland·Finlex·1 week ago
KHO:2026:81 reverses the Central Tax Board: a bank that sells housing loans to its subsidiary but keeps administering them bills a taxable service, following the General Court's T-184/25 ruling on Article 135(1)(b)–(d).
Industry: Financial service activities, except insurance and pension funding
Tax Filing, Registration & Penalties·Lithuania·Etar·1 week ago
Order No. 1K-309 sets 2026–2028 burden cuts: VMI-assessed liabilities, pre-filled returns, customs easing, EU-fund check cuts and Directive (EU) 2026/470 sustainability-reporting simplification.
Industry: Across industries
Real Estate & Property Tax·Germany·Bundesfinanzhof·1 week ago
A split company's decades-long holding of a property subsidiary counts for the acquirer's § 6a pre-retention period: the 2013 merger stays transfer-tax-free despite only three years of direct holding.
Industry: Across industries
International Tax / Double Tax Treaties·Sweden·Skatteverket·1 week ago
The 22 May 2023 protocol inserts a principal-purpose test and lets treaty cases go to either state's authority; the protocol takes effect 30 days after the last notification, applying from the next 1 January.
Industry: Across industries