Fiscalité·Royaume-Uni·GOV.UK·il y a 3 semaines
A sentence wrongly saying CT companies were unaffected is replaced with the December 2017 cut-off; the full rights-issue apportionment example and Extel cross-check are gone.
Fiscalité·Suède·Skatteverket·il y a 3 semaines
Food-grade goods keep the reduced VAT rate even when sold in feed shops and even with dual use as animal feed; what matters is whether the product is food.
Fiscalité·Union européenne·EUR-Lex·il y a 3 semaines
GOES, tôles et noyaux : droits de sauvegarde et contingents du 25.9.2026 au 26.2.2027 — les noyaux en transformateurs paient un droit fixe sans contingent.
Paie & droit du travail·Estonie·Sotsiaalkindlustusamet·il y a 3 semaines
From 1 October 2026 a non-working expectant mother whose child's other parent has died can receive ema vanemahüvitis from 70 days before the expected birth, filing a taotlus with the deceased parent's surmatõend.
Fiscalité·Royaume-Uni·GOV.UK·il y a 3 semaines
Overall £20,000 ISA limit stays and over-65s keep a £20,000 cash allowance; transfer curbs and a 22% charge on cash interest inside non-cash ISAs back the new cap.
Fiscalité·France·impots.gouv.fr·il y a 3 semaines
Trois dépôts français pour les groupes au-delà de 750 M€ ; les groupes américains obtiennent le régime Side-by-Side dès 2026, sans exonération d’impôt national.
Fiscalité·Union européenne·EUR-Lex·il y a 3 semaines
Le TiO2 britannique reçoit trois nouveaux codes TARIC (88ET, 88EU, 8999) et une surveillance de l'Union dès le lendemain de la publication — mettez à jour les déclarations et tenez les preuves d'origine prêtes.
Secteur financier & marchés·Lituanie·Etar·il y a 3 semaines
LAR restated its AML inspection procedure: a risk-based annual plan by 31 May, 15-day objection window for firms, strict inspector-independence bars, and binding instructions or sanctions under Articles 35-38.
Fiscalité·Royaume-Uni·GOV.UK·il y a 3 semaines
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Paie & droit du travail·Norvège·Arbeidstilsynet·il y a 3 semaines
The rewritten deputy paragraph keeps one deputy per AMU member but no longer says the employer deputy must come from top management, and says worker deputies are elected with the members.
Fiscalité·Estonie·e-MTA·il y a 3 semaines·4 documents
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Fiscalité·Royaume-Uni·GOV.UK·il y a 3 semaines
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Fiscalité·Royaume-Uni·GOV.UK·il y a 3 semaines·4 documents
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Fiscalité·Estonie·e-MTA·il y a 3 semaines
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
Fiscalité·Norvège·Skatteetaten·il y a 3 semaines
Skatteklagenemnda set aside assessments that had taxed US QDOT distributions under § 5-42: a Norway-resident beneficiary counts as owner of the trust assets and is taxed on the underlying yield, gains and wealth instead.
Paie & droit du travail·Allemagne·Rechtsprechung des Bundes·il y a 3 semaines
The Ninth Ordinance extends the 1% winter-employment levy (0.6% employer, 0.4% employee) to 31 December 2027; § 3a then lapses on 1 January 2028.
Paie & droit du travail·Norvège·Arbeidstilsynet·il y a 3 semaines
Smoke- and chemical-diving guidance now places responsibility on the utrykningsleder to have on-site risk conditions assessed at emergency call-outs, with restated employer duties for a fully sound working environment.
Fiscalité·Finlande·Vero·il y a 3 semaines·2 documents
CSN:028/2026: an elite athlete joining a Finnish top-league team is not in duties requiring special expertise, so the key-person source-tax regime does not apply.
Comptabilité & reporting·Finlande·Patentti- ja rekisterihallitus·il y a 3 semaines·7 documents
PRH sets taxonomy version and entry point per reporting period, widens the XBRL interface to cooperatives and some financial firms, and drops its own ESEF naming rule.