Fiscalité des particuliers & dirigeants·Finlande·Vero·il y a 2 semaines
Verohallinto sent new rate proposals to just over 22,000 people whose rate looks wrong; a computation error had made the additional percentage too high for 88,200–150,000 euro earners.
Douanes & commerce extérieur·Finlande·Tulli·il y a 2 semaines
Where the code is subject to further restrictions besides CBAM, the additional information must go on other condition codes — two CBAM Y-codes cannot be combined.
Douanes & commerce extérieur·Royaume-Uni·GOV.UK·il y a 2 semaines
Garlic importers sourcing outside China and the EU face a 1 October to 5pm 7 October 2026 receipt window under Notice to Traders 71/26; application, documents and security must be correct at submission.
TVA / fiscalité indirecte·Suède·Skatteverket·il y a 2 semaines·2 documents
New Skatteverket position 8-257248-2026: amended customs invoices usually set the import VAT period — except authority changes and invalidations, which follow the original. From 1 January 2027.
Impôt sur les plus-values·Royaume-Uni·GOV.UK·il y a 2 semaines
Expanded HMRC guidance sets out the three TCGA92/S29 value-shifting situations, deemed disposal at full arm’s-length value under TCGA92/S17, gift relief and the spouse exemption.
TVA / fiscalité indirecte·Norvège·Skatteetaten·il y a 2 semaines
BFU 8/2026: tenant subsidies covering the operator's rent do not defeat the real-lease test — full input-VAT deduction on NOK 30m canteen CAPEX allowed.
Frais & avantages en nature — traitement fiscal·Allemagne·Bundesfinanzhof·il y a 2 semaines
A sea pilot's pilotage district is no large-area Betriebsstätte: journeys from home to assignments and meal allowances are deductible in full.
Douanes & commerce extérieur·Estonie·e-MTA·il y a 2 semaines
Since 1 June 2026 EU states, Norway, Switzerland and the UK run ICC's eATA system for ATA carnets; paper and digital run side by side until 31 December 2027 and paper carnets issued before June stay valid.
Douanes & commerce extérieur·Royaume-Uni·GOV.UK·il y a 2 semaines
Pigmeat importers have 1 October to 5pm on 7 October 2026 to file quota licence applications under Notice to Traders 77/26; correctness at submission is the applicant's responsibility.
Impôt sur les sociétés & sur le revenu·Finlande·Vero·il y a 2 semaines
The government has submitted bill HE 151/2026 to cut the corporate tax rate from 20% to 18% and extend business loss carry-forward to 25 years for losses of 2026 and later.
Frais & avantages en nature — traitement fiscal·Royaume-Uni·GOV.UK·il y a 2 semaines·2 documents
New HMRC service from November 2026 lets employers keep globally mobile staff on P11D/P11D(b); voluntary payrollers must settle Class 1A NICs in real time; FPS car fields gain fuel type.
Douanes & commerce extérieur·Finlande·Tulli·il y a 2 semaines·3 documents
The amount was previously only "a few euros" with no figure decided; the fee applies per item group on top of the 3-euro duty, VAT and Posti's own fee.
Accises & taxes environnementales·Estonie·e-MTA·il y a 2 semaines·4 documents
From 1 November 2026 the national alcohol register closes and excise-stamp users register >22% products in MAIS instead; products can be entered from 5 October and identified by a MAIS product ID.
Douanes & commerce extérieur·Union européenne·EUR-Lex·il y a 2 semaines
Le règlement 2026/2107 maintient le droit de 13,1 % sur le GFR égyptien, le réexamen d'expiration ayant constaté la poursuite des subventions et un risque de préjudice.
Déclarations, immatriculation & pénalités·Norvège·Revisorforeningen·il y a 2 semaines
Three packages — Ansvarlig revisor, Revisormedarbeider, Revisorattesterer — and Revisorattesterer now also covers momskompensasjon confirmations.
Fiscalité immobilière & taxes foncières·Lituanie·VMI·il y a 2 semaines
Amended Land Tax Administration Rules apply from 22 September: register cut-offs for declarations, spousal and relief-timing rules, council reporting by 15 September and tariff defaults.
Accises & taxes environnementales·Lituanie·VMI·il y a 2 semaines
Order No. VA-60 restates the excise-loss evidence rules: sweetened drinks join force-majeure relief, diligence and warehouse-custody tests tighten, and destruction dossiers grow.
Déclarations, immatriculation & pénalités·Norvège·Skatteetaten·il y a 2 semaines·2 documents
Existing system users survive deletion, but none can be created for an already-deleted AS. Accountants lose access 2 years after deletion.
Impôt sur les plus-values·France·impots.gouv.fr·il y a 2 semaines·3 documents
Le millésime 2026 du 2048-M-SD ajoute un abattement forestier : les personnes physiques cédant des parts de sociétés détenant des peuplements forestiers réduisent l’impôt de 10 € par année de détention et par hectare.