Douanes & commerce extérieur·Union européenne·EUR-Lex·il y a 4 semaines
Regulation (EU) 2026/2047 maintient l'éthanol carburant sous surveillance de l'Union du 16 septembre 2026 au 15 septembre 2029 : importations +55 %, prix -19 %.
Facturation électronique & e-reporting·Norvège·Skatteetaten·il y a 4 semaines
Skatteetaten now accepts SAF-T Financial and CashRegister test files by email: XML only, no zip, 15MB per file and 10 files per submission — and only synthetic data, or files go unprocessed.
Fiscalité des particuliers & dirigeants·Finlande·Vero·il y a 4 semaines·2 documents
CSN:024/2025: splitting a kapitaliseringsavtal by amending its terms is no surrender and no exchange, so no taxable income arises; premiums are allocated to the new contracts in proportion to transferred savings.
Douanes & commerce extérieur·Union européenne·EUR-Lex·il y a 4 semaines
La douane doit enregistrer les batteries alcalines chinoises (CN 8506 10 11), préservant d'éventuels droits antidumping rétroactifs ; enregistrement de neuf mois.
TVA / fiscalité indirecte·Finlande·Vero·il y a 4 semaines
KVL:021/2026 lets dealers treat vehicle sales as VAT-free exports only where a buyer not established in Finland transports the vehicle out of the EU with reliable exit proof; Finland-domiciled buyers are excluded.
TVA / fiscalité indirecte·Norvège·Skatteetaten·il y a 4 semaines·2 documents
September's Skatteinfo for practitioners: wage garnishment under old and new rules toward March 2027, margin-scheme VAT on used boats, foreign-assignment OAR duties, and owner-loan double tax at liquidation.
Déclarations, immatriculation & pénalités·Norvège·Skatteetaten·il y a 4 semaines
Residual tax under 100 kroner including interest need not be paid — but if interest lifts it above 100 kroner, it falls due when the invoice arrives. Late-payment interest accrues per day at 12.25%.
Amortissements — règles fiscales·Royaume-Uni·Chartered Institute of Taxation·il y a 4 semaines
CIOT urges short-term legislation after the Supreme Court held pre-construction surveys fall outside the narrow "on the provision of plant" test in section 11(4).
TVA / fiscalité indirecte·Norvège·Skatteetaten·il y a 4 semaines
Skatteklagenemnda (SKNA2 51/2026, 28 Aug 2026) let a bankrupt contractor credit kr 379,173 output VAT on Nov–Dec 2022 invoices in Jan–Feb 2023: filed after 1 Jan 2023 means inside the § 15-9-3 transition.
Impôt sur les sociétés & sur le revenu·Norvège·Lovdata·il y a 4 semaines
Regulation 10 September 2026 nr. 1755 rewrites §§ 18-3-33(1) and 18-10-14(1): fixed-price deliveries split across hydro and wind plants once the taxable person or a § 10-4 group company owns the other type.
Fiscalité immobilière & taxes foncières·Royaume-Uni·GOV.UK·il y a 4 semaines
The SDLT1/SD LT3/SDLT4 non-notification page now cites only section 71A(4) for exempt further transactions, dropping the spent Scottish section 72A(4) reference.
Déclarations, immatriculation & pénalités·Lituanie·VMI·il y a 4 semaines
VMI letter RTD-93 aligns the Article 100 commentary with the XV-309 reform: relief depends on the statutory grounds alone, not on prior payment or collection.
Déclarations, immatriculation & pénalités·Royaume-Uni·GOV.UK·il y a 4 semaines
Itemised exclusions give way to principle-based bars — criminal investigation, lead cases, complaints, efficiency and litigation benefit — deciding which tax disputes enter ADR.
TVA / fiscalité indirecte·Suède·Skatteverket·il y a 4 semaines
Bad-faith issuers in a joint tax-evasion arrangement cannot correct wrongly charged VAT by ändringsfaktura, and abuse can equally defeat a VAT exemption.
Fiscalité locale / régionale·Union européenne·EUR-Lex·il y a 4 semaines
L'analyse chiffre l'octroi de mer : coûts régionaux supérieurs de 11,3 %, ramenés à 1,2 % par le différentiel ; 22 nouveaux codes aideraient isolation, riz, ciment et production locale.
Douanes & commerce extérieur·Union européenne·EUR-Lex·il y a 4 semaines
Un règlement assouplit pêche, agriculture, déforestation, asile et contingents tarifaires pour les régions ultrapériphériques, dont une exclusion EUDR pour French Guiana. Adoption du Conseil en attente.
Douanes & commerce extérieur·Royaume-Uni·GOV.UK·il y a 4 semaines
The Secretary of State rejected the TRA's recommendation for a definitive anti-subsidy duty on US-origin HVO biodiesel; HMRC import registration ceases the day after the notice.
Déclarations, immatriculation & pénalités·Suède·Skatteverket·il y a 4 semaines
Platform operators must ask for and collect every TIN a seller holds, Skatteverket clarifies in its due-diligence guidance for both individuals and entities.
Taxe sur les salaires & cotisations patronales·Royaume-Uni·GOV.UK·il y a 4 semaines
The rewritten guidance removes the ignore-the-Start-Notice exception: deduct from the next payday until HMRC says stop; the borrower pursues refunds via SLC.