vendredi 9 octobre 2026
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Secteur financier & marchésAllemagneRechtsprechung des Bundesil y a 1 semaine
Germany enacted a recovery and resolution regime for insurers with BaFin as resolution authority and an industry-funded fund. The same act extends energy-tax relief to 1 October–31 December 2026.
FiscalitéFranceimpots.gouv.fril y a 1 semaine2 documents
Chaque établissement acquis ou créé en 2026 doit déposer son propre 1447-C-SD avant le 31 décembre 2026 pour la CFE 2027, les demandes d'exonération passant par l'annexe 1447-E.
FiscalitéAllemagneDeutscher Steuerberaterverband e.V.il y a 1 semaine
The BMF confirms key figure 500 is a purely supportive checkbox: no new disclosure duties, no effect on § 153/§ 173 AO correction or penalty rules — even if the wrong box is ticked.
FiscalitéFinlandeTulliil y a 1 semaine
Tulli 1.10. list adds final duties on Chinese pea protein (26.9., L/2026/2101) and acids (22.9., L/2026/2088), keeps Egypt glass-fibre duties, adds Carrey (88FN).
Paie & droit du travailRoyaume-UniAdvisory, Conciliation and Arbitration Serviceil y a 1 semaine
Acas now states SSP is payable only for full non-working days during a phased return, with a worked example, alongside pay rules for reduced hours and lighter workloads.
FiscalitéAllemagneDeutscher Steuerberaterverband e.V.il y a 1 semaine
DStV's 1 October tracker: income-tax reform heads for first reading on 8 October, the €100,000 register duty bill has cabinet approval, and application-free Kindergeld has Bundesrat approval.
Secteur financier & marchésRoyaume-UniJersey Lawil y a 1 semaine2 documents
R&O.98/2026 narrows Jersey’s private-offer cap to 50 addressees in Jersey and R&O.99/2026 restates the prospectus-circulation prohibition, both in force 30 September 2026.
FiscalitéFinlandeTulliil y a 1 semaine
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.
Secteur financier & marchésRoyaume-UniGOV.UKil y a 1 semaine
Anyone holding or controlling funds or economic resources of a designated person must file the 2026 frozen-asset report with OFSI by Monday 30 November 2026, covering holdings as at 30 September.
Juridique & sociétésLituanieLitekoil y a 1 semaine
Lithuania's top administrative court upheld a procurement breach against Šalčininkai municipality but quashed the 25% flat-rate EU-funds correction as mechanically applied.
Paie & droit du travailLituanieLitekoil y a 1 semaine
Lithuania's top administrative court refused to cut a year's forced-absence pay for an Employment Service union official dismissed without union and labour-inspectorate consent.
FiscalitéAllemagneBundesfinanzhofil y a 1 semaine
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.
FiscalitéNorvègeSkatteetatenil y a 1 semaine
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.
FiscalitéFinlandeTulliil y a 1 semaine
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.
FiscalitéRoyaume-UniGOV.UKil y a 1 semaine
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.
Secteur financier & marchésRoyaume-UniGOV.UKil y a 1 semaine
The 29 September notice varies the KTJ entity entry (AQD0377, asset freeze and arms embargo); holders of its funds must freeze, not deal, and report to OFSI.
Secteur public & économieRoyaume-UniGOV.UKil y a 1 semaine2 documents
The SAU's evaluation of Transport Scotland's compliance assessment is out, ahead of the advertised 5 October date; the £240m ScotZET scheme would fund consortia deploying zero-emission HGVs and charging infrastructure.
FiscalitéRoyaume-UniGOV.UKil y a 1 semaine
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.
FiscalitéFinlandeVeroil y a 1 semaine2 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.
FiscalitéUnion européenneEUR-Lexil y a 1 semaine
La Commission s'oppose à prolonger l'autoliquidation lettone sur le bois après le 31 décembre 2026 : deux décennies de dérogation suffisent et aucune mesure antifraude classique nouvelle n'est démontrée.
