Customs & Trade·Finland·Tulli·1 week ago
Commission reviews Jindal Stainless Ltd's anti-dumping and subsidy duty rates plus the wider India/Indonesia subsidy duties; affected firms can request hearings within notice deadlines.
Corporate & Income Tax·Finland·Vero·1 week ago·2 documents
Vero corrects the 2026 rate for partially exempt entities and non-profit property income from 4,58 % to the statutory 4,57 %; 2025 stays at 4,73 %.
Tax Courts & Tribunal Decisions·France·Légifrance·1 week ago
SCI subscription proceeds for overseas housing must be actually invested within 18 months; signing a delegated project-management contract in time does not satisfy the condition.
Transfer Pricing·Norway·Revisorforeningen·1 week ago
Revisorforeningen backs directive-based rules but says the audit statement on the tax report should cover only undertakings with the duty, exempting small ones at least.
Customs & Trade·Finland·Tulli·1 week ago
Customs registers Chinese glass-bead imports for nine months from 1 October 2026, preserving retroactive anti-dumping duties; no duty rate is set yet.
Customs & Trade·Finland·Tulli·1 week ago
Tulli 2.10.2026 duties list adds a 31,4 % residual rate for Moroccan wheels, drops the duplicate corrosion-steel table, shifts codes for plate, biodiesel, profiles.
Tax Courts & Tribunal Decisions·Finland·Finlex·1 week ago
KHO:2026:78 treats B Oy, lower tier of a two-tier buyout structure, as a pääomasijoitustoiminta company: the Tax Administration must now rule on liquidation-loss deductibility.
VAT / GST / Indirect Tax·European Union·EUR-Lex·1 week ago
The optional reverse charge and the Quick Reaction Mechanism, both expiring 31 December 2026, would apply until 30 June 2030 as a bridge to the VAT-in-the-Digital-Age reporting duties.
Personal & Owner Taxation·Finland·Finlex·1 week ago
KHO:2026:79 treats systematic professional betting as tulonhankkimistoiminta: the full 365,606 euro staked outside the EEA, losing bets included, is deductible from earned income.
Personal & Owner Taxation·United Kingdom·Revenue Jersey·1 week ago
Revenue Jersey confirms the joint-filing election deadline has passed and the next election opens 1 August 2027; pre-deadline instructions and past helpdesk dates removed.
Customs & Trade·Estonia·e-MTA·1 week ago·3 documents
EMTA's republished stores instructions (2 Oct 2026, point 2.1.7 updated) set AES export, arrival and exit-notification duties for ship and aircraft victualling.
Withholding Tax Rules·Sweden·Skatteverket·1 week ago
Government bill 2025/26:309 would let kupongbolag file coupon-tax data electronically, scrap paper-era form rules, and give Skatteverket new control and third-party orders — in force 1 January 2027.
Excise & Environmental Taxes·Sweden·Skatteverket·1 week ago
Skatteverket's 2 October position: frikraft is tax-exempt only if the consumer pays nothing for the power or its transfer; metering, connection and producer-grid settlements do not block relief.
VAT / GST / Indirect Tax·Finland·Vero·1 week ago
Pawnshop auction fees billed to borrowers are VAT-able collateral-sale services, not exempt credit, under CJEU C-89/23; ruling valid 21 Aug 2026–31 Dec 2027, not final.
Capital Gains Tax·France·Légifrance·1 week 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·1 week 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.
VAT / GST / Indirect Tax·France·Légifrance·1 week 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.
Payroll Tax & Employer Contributions·France·Légifrance·1 week 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.
Real Estate & Property Tax·Germany·Rechtsprechung des Bundes·1 week 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.