Payroll & Labour·European Union·EUR-Lex·2 days ago
Case C-706/23: teachers with a full-time post plus an hourly contract must have leave pay and the meal allowance reflect both — basic-post-only pay breaches EU law.
Tax·Sweden·Skatteverket·2 days 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.
Tax·Sweden·Skatteverket·2 days ago
Voluntary property VAT now needs continuous letting plus a rolling or one-year lease; shared and alternating use qualifies if all tenants confer deduction rights — but not when the landlord shares the space.
Tax·Finland·Tulli·2 days ago
Tulli says the temporary 'Revised rules' marking on PEM origin statements must go — and exporters with rejected marked certificates can seek a retrospective EUR.1 if they surrender the original.
Legal & Corporate·United Kingdom·GOV.UK·2 days ago
The CMA has served a Schedule 7 pre-emptive action order on BT's completed TalkTalk/PlatformX acquisition with a same-day derogation; representations close 9 October, report due 19 October.
Financial Sector & Markets·European Union·EUR-Lex·2 days ago
Regulation (EU) 2026/2257 deletes Olga Belyavtseva from the 2024/2642 hybrid-threat list while Regulation (EU) 2026/2263 lists her under the Ukraine regime, and refreshes eight entries.
Financial Sector & Markets·Sweden·FAR·2 days ago
Risk assessors flag aktiebolag and foreign firms with Swedish sites; AMLA submits three AML standards, Brå finds the corporate laundering offence stretched beyond intent, and BFN says materiality is case by case.
Tax·Germany·Bundesfinanzhof·2 days ago
60% capital plus sole managing director equals financial integration despite a two-thirds charter quorum — but assessments resting only on the new case law need the parent's amendment application under § 176 AO.
Audit·Lithuania·Etar·2 days ago
Order No. V3-21 lets third-country auditors assuring 2025–2030 sustainability reports file a new Annex 11 form instead of the point 5.1/5.2 documents, with a five-day AVNT listing decision.
Tax·United Kingdom·GOV.UK·2 days ago
Vaping products shipped as duty-free stores on a ship now go on HMRC form C945 alongside alcohol and tobacco; applicants give the voyage and goods details the form lists.
Tax·United Kingdom·GOV.UK·2 days ago
HMRC has rewritten the Climate Change Levy returns guide: quarterly filing with deadlines on the last working day of the following month, grouped corrections up to four tax years back, and a new pre-filing checklist.
Tax·Sweden·Skatteverket·2 days ago
Firms approved for F-tax, VAT and employer registration can manage four authorisations and pass read access to software providers; plus Inkomstdeklaration 1 joins program filing and old returns appear on Mina sidor.
Legal & Corporate·European Union·EUR-Lex·2 days ago
Case C-572/25 P: the 15-day Article 22 clock runs only from an active file enabling a preliminary assessment, so Luxembourg's 7 February 2024 drinks-deal referral was in time.
Payroll & Labour·France·Légifrance·2 days ago·2 documents
Employees sitting on the new national guidance and vocational-training council join the 1980 list: the 30 September 2026 order adds the council, extending the existing paid meeting-leave right to its members.
Payroll & Labour·Luxembourg·Legilux·2 days ago
The 11 October 2026 consolidated text repoints pre-recruitment medical examinations to Article 14(5) of the July 2026 State exams law: fitness for the post sought, results sent to the hiring administration.
Tax·Germany·Bundesfinanzhof·2 days ago
A GmbH & Co. KG interest stays negative for gift-tax purposes even if the limited partner paid in full and owes nothing more: 933,063 euros instead of 1.5 million in the decided case.
Tax·Norway·Skatteetaten·2 days ago·3 documents
Skatteetaten narrowed the deferred withholding due-date scheme to the few cross-border employers with genuine day-count uncertainty, with grants running to end-2027.
Legal & Corporate·Lithuania·Etar·2 days ago
Resolution No. 740 backs bills XVP-1108(2), XVP-1109(2) and XVP-1110(2) but rewrites them: core requirements instead of a fixed template, no equivalence proof, and a proposed 1 July 2027 entry into force.
Tax·Sweden·Skatteverket·2 days ago
Non-tax-liable storers reclaim the full energy tax on electricity returned to the same concession grid after battery storage; yearly application within three years, paid to the tax account.