Capital Gains 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.
Real Estate & Property 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
VAT / GST / Indirect 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 Tax & Employer Contributions·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
Real Estate & Property 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
VAT / GST / Indirect 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.
Personal & Owner Taxation·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.
Real Estate & Property 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 Filing, Registration & Penalties·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
VAT / GST / Indirect 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
VAT / GST / Indirect 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
Excise & Environmental Taxes·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
Personal & Owner Taxation·Germany·Bundesfinanzhof·2 weeks ago
BFH III R 27/24: a Union citizen mother who leaves work for pregnancy and birth keeps worker status where she returns within a reasonable period — Kindergeld upheld.
Customs & Trade·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
Real Estate & Property 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
VAT / GST / Indirect 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
Corporate & Income 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
Personal & Owner Taxation·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.
Tax Filing, Registration & Penalties·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