Payroll & Labour·Denmark·Retsinformation·1 month ago·2 documents
The employee and immediate manager must both approve fund applications. Employer co-financing is also required under the DKK 190.3 million competence-fund agreement.
Industry: General public administration activities
Accounting & Reporting·Lithuania·Etar·1 month ago
Decision No. T-161 of 4 September 2026 repeals the 2015 local write-off procedure for assets below EUR 15,000; cases now run under the restated national procedure.
Industry: General public administration activities
Public Sector & Economy·Lithuania·Etar·1 month ago
Measure B’s maximum falls from the printed 28 points to 25; the 14-point funding minimum stays unchanged in the 2026 competition.
Industry: Activities of other membership organisations n.e.c.
Tax·Sweden·FAR·1 month ago
After HFD 4652-25 on office massage, output VAT can often be calculated on the salary deduction itself; bicycle benefits may gain while car-benefit calculations need a fresh look.
Industry: Across industries
Financial Sector & Markets·Norway·Finanstilsynet·1 month ago·2 documents
The regulator maintains its demand for trading-pattern controls and warnings, while taking note of changes to affiliate marketing and complex-product cost disclosures.
Industry: Financial service activities, except insurance and pension funding
Audit·Lithuania·Etar·1 month ago
LAR confirms controllers for three-year terms with AVNT's agreement; removal needs AVNT's agreement with a 10-working-day opinion, and training stays at 20 academic hours a year.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Financial Sector & Markets·France·Service Public·1 month ago
Reworked service-public.fr guidance: SEPA mandate contents, duration, opposition and revocation steps, contestation deadlines and bank-fee disclosure.
Industry: Other monetary intermediation
Tax·France·BOFiP - Bulletin Officiel des Finances Publiques·1 month ago·7 documents
BOFiP consolidates the 10% and 5.5% rates for dwelling renovation and energy works, fossil-boiler exclusion and on-invoice client certification.
Industry: Specialised construction activities
Audit·Sweden·FAR·1 month ago
Kvalitetsnämnden för revisionsverksamhet can bring forward the next inspection where deficiencies warrant it; new firms face control within two years and inspectors gain freer engagement selection.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Public Sector & Economy·Lithuania·Etar·1 month ago
Tier-based advances run to 30 November, with separate performance-testing and cooperative supplements; applicants with unfinished eligibility checks receive no advance.
Industry: Raising of dairy cattle
Payroll & Labour·Lithuania·Lietuvos buhalterių ir auditorių asociacija·1 month ago
The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.
Industry: Across industries
Payroll & Labour·Lithuania·Etar·1 month ago
From 1 October 2026, VDI inspectors assess asbestos-work permit applications against a dedicated checklist and complete a safe-work checklist on any inspection where asbestos work is found.
Industry: Construction
Tax·Estonia·e-MTA·1 month ago
Goods worth up to 150 euros face new refund limits — no repayment when an item merely does not fit — while the 150–1,000 euro band keeps invalidation refunds on a 90-day application deadline.
Tax·France·BOFiP - Bulletin Officiel des Finances Publiques·1 month ago
New binding BOFiP ruling details which subcontracted building, public-works and maintenance jobs fall under reverse charge, plus invoicing and public-procurement rules.
Industry: Construction
Tax·Sweden·Skatteverket·1 month ago
New 9 September guidance: a VAT-group member named as declarant, or represented by an indirect agent, counts as VAT-registered under the Customs Act, making the group the importer liable for VAT.
Industry: Financial service activities, except insurance and pension funding
Tax·Denmark·Domsdatabasen·1 month ago
In Nykredit Bank’s case, the court also upheld trading-share status for mortgage-lender holdings and separate income taxation of premiums on unexercised options.
Industry: Financial and insurance activities
Tax·Denmark·Domsdatabasen·1 month ago
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
Industry: Financial and insurance activities
Tax·Sweden·Skatteverket·1 month ago·2 documents
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
Industry: Across industries
Public Sector & Economy·Sweden·Svenskforfattningssamling·1 month ago
SFS 2026:1778 keeps the fee regulation's förrättning concept unchanged, moves register-entry cost coverage into a new 2 a §, and adds Lantmäteriet support costs to tariff fees.
Industry: Across industries