samedi 10 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.
TVA / fiscalité indirecteFranceBOFiP - Bulletin Officiel des Finances Publiquesil y a 4 semaines
Un nouveau rescrit BOFiP détaille quels travaux de bâtiment, travaux publics et maintenance sous-traités relèvent de l'autoliquidation, ainsi que les règles de facturation et de marchés publics.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 1 mois
New 9 September guidance: a VAT-group member named as declarant, or represented by an indirect agent, counts as VAT-registered under the Customs Act, making the group the importer liable for VAT.
Jurisprudence fiscale & tribunauxDanemarkDomsdatabasenil y a 1 mois
In Nykredit Bank’s case, the court also upheld trading-share status for mortgage-lender holdings and separate income taxation of premiums on unexercised options.
Impôt sur les plus-valuesDanemarkDomsdatabasenil y a 1 mois
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 1 mois2 documents
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
Fiscalité internationale / conventions fiscalesFinlandeVeroil y a 1 mois2 documents
Rwanda and Senegal count from 1 January 2024 and Trinidad and Tobago from 1 January 2025; Russia stays listed with exchange suspended since March 2022, and the definition now rests on law 1042/2025.
Incitations, crédits & allègements fiscauxFranceEntreprendre Service Publicil y a 1 mois
L'indemnité de 100 euros pour les « grands rouleurs » peut être demandée jusqu'au 30 septembre 2026 sur impots.gouv.fr ; conditions de ressources, de véhicule et de distance inchangées.
Déclarations, immatriculation & pénalitésFinlandeVeroil y a 1 mois2 documents
Update saved payment templates when the new account becomes available on 1 December 2026. Danske payments are accepted through 31 May 2027, then returned; Nordea stays unchanged.
Fiscalité locale / régionaleSuèdeSvenskforfattningssamlingil y a 1 mois
SFS 2026:1772 sets the uprating factors for 2027 preliminary municipal tax funds: 1.037 for income year 2026 and 1.052 for 2027, in force 1 January 2027.
Facturation électronique & e-reportingDanemarkSkat.dkil y a 1 mois
The exclusion requires more than 2,000 rentals for one property in a calendar year; platform exemption depends on the entire business model having no reportable sellers.
Frais & avantages en nature — traitement fiscalFinlandeFinlexil y a 1 mois
A €2 million qualifying loan reduced the subsidiary’s net asset value despite being booked as equity; the €1-per-share transfer produced no wage benefit requiring withholding in this case.
Successions, fortune & donationsFinlandeVeroil y a 1 mois
Online sessions 24 November–19 January cover the new estate operating model, Suomi.fi mandates, the shareholder register and digital perukirja filing; register for the first by 18 November.
Douanes & commerce extérieurDanemarkToldstyrelsenil y a 1 mois
From 12 September Y-codes belong in data element 12 04 except Y128 in 12 03, and pre-lodged IM/D declarations need review. Toldstyrelsen also logged error TMA-2648 on invalidating exited export declarations.
Règles de retenue à la sourceDanemarkRetsinformationil y a 1 mois
Bill L 19, adopted 3 Sep 2026, puts ID cards, attendance registration and five-year retention on projects above DKK 100m excl. VAT. Commencement needs a ministerial order; a side amendment takes effect 1 Jan 2027.
Accises & taxes environnementalesLituanieVMIil y a 1 mois2 documents
Volume by direct measurement or density formula with verified equipment, sugars proved document by document, and refunds via AKC430 or refund application — the evidence mechanics for sweetened-drink excise.
Déclarations, immatriculation & pénalitésNorvègeSkatteetatenil y a 1 mois
Private individuals applying for a Skatteetaten payment agreement must include overdue Nav repayment claims alongside overdue tax and duty claims, in both the instalment criteria and the application contents.
Déclarations, immatriculation & pénalitésSuèdeSkatteverketil y a 1 mois
Skatteverket identifies Inkomstdeklaration 2, 3 och 4 as the digital route for the whole return. The separate SRU file-transfer route still requires a signed paper first page when that page is needed.
TVA / fiscalité indirecteFinlandeVeroil y a 1 mois
Vero’s agricultural record template replaces the 14% labels with 13.5%. Keep reduced-rate entries separate from 25.5% sales, exempt income and other purchase rates.
Accises & taxes environnementalesDanemarkRetsinformationil y a 1 mois
Covered farms face mandatory emission and fertiliser accounts with five-year retention, while fertiliser traders face delivery reporting, under the new act in force 1 January 2027.
TVA / fiscalité indirecteEstoniee-MTAil y a 1 mois4 documents
EMTA's intermediary-services guidance adds that a gaming platform is the VAT seller where private players trade virtual items and it invoices in its own name.
