Customs & Trade·Finland·Tulli·1 week ago
Tulli points importers and exporters to Delegated Regulation (EU) 2026/2102 alongside Annex I: added products face duties only from 30 December 2027; cattle, palm oil, rubber and wood scope clarified.
VAT / GST / Indirect Tax·Germany·Bundesfinanzhof·1 week ago
BFH V R 11/26: free hotel car parks open to everyone are no taxable supply; guest fitness and wellness access is standard-rated, not covered by the 7% accommodation rate. WLAN goes back for findings.
Excise & Environmental Taxes·Norway·Skatteetaten·1 week ago
All CBAM importers must register with Tolletaten for a national ID number; those above 50 tonnes a year need authorised-declarant status, with applications opening in autumn 2026 and a 31 March 2027 filing transition.
Customs & Trade·Finland·Tulli·1 week ago
From 1 July 2026 every IOSS item group carries a fixed 3 EUR duty, secured by a fixed comprehensive-guarantee reservation; SA carriers and indirect representatives must keep the guarantee reference amount sufficient.
Real Estate & Property Tax·United Kingdom·GOV.UK·1 week ago
From 24 July 2026, lets in 5+ groups and lets sharing land with another business qualify on a forward 140-day test alone, without the 140/70-night history; forms go to a new HMRC email.
Fixed Asset Depreciation — Tax Rules·United Kingdom·GOV.UK·1 week ago
The manual now caps the elected fixture amount at the sale price of the interest in land, replacing the old reference to the fixture's sale price or premium; the allowance-history ceiling is unchanged.
International Tax / Double Tax Treaties·Finland·Vero·1 week ago·2 documents
Family pensions to limited-liability recipients are Finnish-source income; US citizenship-only tax on a Finland-resident US citizen is not creditable in Finland — the relief duty lies with the US.
VAT / GST / Indirect Tax·European Union·EUR-Lex·1 week ago
The Commission opposes prolonging Latvia's timber reverse charge past 31 December 2026, finding two decades of derogation enough and no new conventional anti-fraud measures shown.
Tax Filing, Registration & Penalties·Denmark·Skat.dk·1 week ago
Filers who cannot use TastSelv can now submit form 04.069 digitally without logging on to skat.dk, which speeds up processing; the PDF remains a fallback with a longer skat.dk contact path.
E-Invoicing & Digital Tax Reporting Mandates·Norway·Lovdata·1 week ago·3 documents
Issue e-invoices to bookkeeping-obligated buyers from 1 January 2027 in EHF or Peppol BIS formats; the duty to receive them applies by 2030, and bookkeeping must run in an electronic accounting system from 2030.
Tax Incentives, Credits & Reliefs·Sweden·Skatteverket·1 week ago
Performing companies must declare subcontractor use, all payment data goes on honour and conscience, Skatteverket gains third-party orders and wider site visits, and recovery interest runs until repayment.
Tax Filing, Registration & Penalties·Finland·Vero·1 week ago
Old-schema CRS/DAC2 reports only until 30 Oct 2026; Ilmoitin.fi test environment opens 3 Nov 2026, new schema mandatory 1 Jan 2027, and the replacement annual report ends with the 2026 reports.
Capital Gains Tax·Denmark·Domsdatabasen·1 week ago
A DKK 10 million loss on a purported convertible bond was not deductible: the issuance decision was never registered, so no company-law valid instrument existed at disposal.
Customs & Trade·European Union·EUR-Lex·1 week ago
Customs must register solid glass microspheres up to 2 mm from China for nine months; definitive duties, if imposed, may be levied retroactively on registered imports.
Corporate & Income Tax·Norway·Skatteetaten·1 week ago
Skatteklagenemnda's majority held a break fee on an aborted share purchase is a non-deductible acquisition cost under § 6-24 annet ledd, rejecting the secretariat's recommendation to allow it.
Expenses & Benefits-in-Kind Tax Treatment·United Kingdom·Case Law·2 weeks ago
UT upholds FTT: mandatory Heathrow hotel nights between back-to-back flights are deductible travel expenses under ITEPA s.337; outcome determines ~£5.78m of tax/NICs for 2016-2020.
Customs & Trade·France·Légifrance·2 weeks ago
Clearance and transit operators lodge customs guarantees on ten new standard deeds — isolated, comprehensive, removal-credit, contested-debt and payment-facility; existing deeds stay valid.
Real Estate & Property Tax·Lithuania·Etar·2 weeks ago
Recreational-territory land is set at 0.8% of average market value and other land outside subpoints 1.1–1.3 at 1.5%; the individual relief clause is replaced in full.
Personal & Owner Taxation·Sweden·Svenskforfattningssamling·2 weeks ago
SFS 2026:1779 fixes the 2027 price base amount at SEK 59,600 and the increased amount at SEK 60,900, replacing the 2025 figures from 1 January 2027.