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.
Déclarations, immatriculation & pénalitésDanemarkSkat.dkil y a 2 mois
Skattestyrelsen specifies when a return must be submitted before an instalment plan can be created. Businesses must also meet the minimum amount, debt-status and ongoing-payment conditions.
Jurisprudence fiscale & tribunauxRoyaume-UniCase Lawil y a 2 mois
The Upper Tribunal dismissed the reasonable-excuse grounds but allowed the penalty-amount appeal because the First-tier Tribunal relied on an inapplicable statutory provision.
Accises & taxes environnementalesLettonieValsts ieņēmumu dienestsil y a 2 mois
VID explains how importers should work with producers and accredited verifiers ahead of the first CBAM declaration, due on 30 September 2027 for 2026 imports.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 2 mois2 documents
A ruling on Kuwaiti-origin jet fuel rejects the argument that retaining non-Union customs status removes the Russian-transit prohibition.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois
HMRC adds the Scottish survivorship exclusion and post-death examples: a trustee’s death must be the sole reason a co-ownership trust loses its earlier exclusion to qualify for the two-year relief.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 2 mois
EU bilateral safeguards apply from 6 August 2026. The applicable treatment depends on product category, non-preferential origin and available tariff quota.
Amortissements — règles fiscalesRoyaume-UniCase Lawil y a 2 mois
The Upper Tribunal dismissed FC Shipping and FB Shipping’s appeals: risk reduction is measured against the actual exposure without the relevant provisions, rather than an assumed 100% loss.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois2 documents
The deletion affects 12-month late-filing penalties with disclosure and VAT and excise wrongdoing penalties; the calculation steps and disclosure ranges remain.
Fiscalité des particuliers & dirigeantsRoyaume-UniCase Lawil y a 2 mois
The Upper Tribunal upheld the 2018/19 tax charge on Gary Quillan’s £382,456 balance, treating the liquidator’s final account as the operative write-off.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 2 mois
Operators that filed all returns through 31 March 2026 need take no deregistration action; outstanding returns and duty for earlier periods still need to be settled.
Impôt sur les plus-valuesFinlandeVeroil y a 2 mois2 documents
Vero’s new examples distinguish the buyer’s costs from investor costs, financing fees from acquisition costs, and deductible sale fees from tax-exempt proceeds.
Frais & avantages en nature — traitement fiscalLituanieVMIil y a 2 mois
From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.
Fiscalité internationale / conventions fiscalesFinlandeVeroil y a 2 mois2 documents
Vero clarifies Finnish-source income for non-resident individuals, distinguishing work-based dividends from ordinary and disguised dividends and addressing non-business work compensation.
Déclarations, immatriculation & pénalitésEstoniee-MTAil y a 2 mois4 documents
e-MTA submissions are due to pause in December 2026 and reopen, provisionally, in February 2027. Older-period corrections will also need the new XML format.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 2 mois2 documents
Authorised-use and inward-processing instructions retain different submission routes for full authorisations and authorisation by declaration after removing the legacy CHIEF routes.
TVA / fiscalité indirecteRoyaume-UniGOV.UKil y a 2 mois
HMRC will write to affected businesses from 10 August 2026 and may send texts or emails; recipients are directed to GOV.UK to check and submit outstanding returns.
TVA / fiscalité indirecteEstoniee-MTAil y a 2 mois4 documents
Updated guidance says systematic income does not by itself make an association’s activity commercial where it funds the services and profits are not distributed.
Prix de transfertNorvègeSkatteetatenil y a 2 mois
Skatteetaten’s technical guide requires a reason when country code XX is used. Version 10 also clarifies the submission timestamp and handling of corrections.
Facturation électronique & e-reportingNorvègeSkatteetatenil y a 2 mois
The platform-reporting guide clarifies seller residence, overseas exchanges and property data ahead of the first reports for new sellers on 31 January 2027.
Accises & taxes environnementalesFinlandeVeroil y a 2 mois2 documents
The indexed schedule applies from 1 January through 31 December 2027, subject to any overriding statutory tax table; beer and spirits use a different tax unit from wine.
