vendredi 9 octobre 2026
Les changements réglementaires sont détectés chaque jour à partir de sources officielles dans toute l'Europe. Créez un compte gratuit pour suivre vos juridictions et demander à Taxxa ce qu'un changement implique en pratique.
Accises & taxes environnementalesFinlandeFinlexil y a 2 semaines
KHO:2026:75 holds that excise duty quantified from Tulli's precise inspection data is not imposed by estimation, so the 25% increase for assessed tax does not apply and the 10% basic rate stands.
Facturation électronique & e-reportingNorvègeRevisorforeningenil y a 2 semaines
The send duty covers invoices to ELMA-registered recipients; consumer and cash sales are excluded. Format and exemptions are still undecided — EHF is the hearing draft's proposal.
Douanes & commerce extérieurFinlandeTulliil y a 2 semaines
Definitive anti-dumping duty on Chinese alkylphosphonic acids and sodium salts applies from 22 September 2026, at 156.7%–192.2% by producer, with provisional-duty securities definitively collected.
Déclarations, immatriculation & pénalitésDanemarkDomsdatabasenil y a 2 semaines
Østre Landsret upheld the refusal to exempt or remit DKK 302m interest on unpaid dividend tax: foreseeable systemic interest is not relieved under opkrævningslovens § 8 or gældsinddrivelseslovens § 13, stk. 6.
Douanes & commerce extérieurFinlandeTulliil y a 3 semaines
Provisional EU safeguard from 25 Sept 2026 to 26 Feb 2027: quotas and duties on GOES steel, laminations and cores, incl. cores inside imported transformers.
Douanes & commerce extérieurPolognePodatki.gov.plil y a 3 semaines2 documents
Regulation (EU) 2026/2108 creates a new Union Customs Code and an EU Customs Authority, redefines the importer in distance sales and phases in a single customs data hub.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 3 semaines
The registration requirement for imports of creamy/white limestone from Portugal ends on 22 September 2026 after the Trade Remedies Authority terminated its anti-subsidy investigation.
Fiscalité immobilière & taxes foncièresRoyaume-UniGOV.UKil y a 3 semaines
VOA's cold-stores rating page raises maximum age-and-obsolescence allowances for categories 2-8 (1980s stores 25% to 35%, early-2000s stores 5% to 15%) and shifts three age bands.
Incitations, crédits & allègements fiscauxFranceCollectivités Localesil y a 3 semaines
Dix-huit collectivités refusent la TFPB et quatre la CFE pour les établissements QPV en 2026 ; l'exonération d'impôt sur les bénéfices s'applique partout.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 3 semaines
HMRC's SDRT guide now warns a wrong off-market reference may see payment applied to another tax bill owed, with a move remedy via SDRT enquiries; off-market notices go to SDRT enquiries.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 3 semaines
HMRC's Pay Landfill Tax guide now warns a wrong 15-character reference may see payment applied to a different tax bill owed; affected payers can ask Landfill Tax enquiries to move it.
Impôt sur les plus-valuesFranceimpots.gouv.fril y a 3 semaines3 documents
Plus-values sur terrains à bâtir dès le 21 février 2026 : déclaration 2048-TAB-SD millésime 2026 avec la notice 51963#11, impôt sur le revenu et taxes sur terrains constructibles.
Accises & taxes environnementalesEstoniee-MTAil y a 3 semaines
Two 0.5-litre bottles no longer lose the relief entirely: one bottle stays duty-free and duty falls on the other, while a single 1.5-litre bottle is still taxed in full.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 3 semaines
HMRC's Pay Climate Change Levy guidance now warns a wrong 13-digit reference may see payment applied to a different tax bill owed; affected payers can ask Climate Change Levy enquiries to move it.
Impôt sur les plus-valuesFranceimpots.gouv.fril y a 3 semaines2 documents
Les reports expirés sur titres de sociétés à prépondérance immobilière relèvent du millésime 2026 du 2048-M-BIS ; le reliquat partiel reste en report via la case 8 UT de la 2042.
Fiscalité des particuliers & dirigeantsNorvègeSkatteetatenil y a 3 semaines
Own work on new builds or improvements is now valued at the wage an employee would have received for equivalent work — not the cost of hiring others. Use the wage measure and keep the craftsman rate split.
Fiscalité des crypto-actifs & actifs numériquesEstonieRiigi Teatajail y a 3 semaines
CARF XSD and DAC8 XSD message forms with classification annexes join the § 1 list, and § 2(1) pulls items 17-22 into electronic XML filing.
Déclarations, immatriculation & pénalitésNorvègeSkatteetatenil y a 3 semaines
Assignments for foreign artists or athletes reported in RF-1091 are now exempt from OAR reporting. Check the RF-1091 test first; other foreign assignments still go through OAR unless another exemption applies.
Douanes & commerce extérieurEstoniee-MTAil y a 3 semaines
It repeals Regulation 952/2013, creates the EU Customs Authority and the EU Customs Data Hub, and applies in phases with exceptions in Article 287.
Douanes & commerce extérieurDanemarkToldstyrelsenil y a 3 semaines2 documents
Toldstyrelsen plans DMS updates 24 October (handling-fee focus, four errors expected fixed) and 28 November (most burdensome errors); the November removal list is due early October.
