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.
Stock-options & actionnariat salarié — fiscalitéRoyaume-UniGOV.UKil y a 2 mois
The August share-schemes bulletin also highlights SAYE restrictions on third-party arrangements and plans to replace separate EMI grant notifications from April 2027.
TVA / fiscalité indirecteRoyaume-UniGOV.UKil y a 2 mois2 documents
HMRC cites a tribunal finding that the electric pleated blinds were ordinarily incorporated into eco-homes and met the exception for certain electrical appliances.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 2 mois
HMRC will assess outstanding debt when it considers a financial-guarantee waiver. A current time-to-pay agreement also disqualifies the trader.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 2 mois
UK-refined diesel, kerosene and petrol can move by oil product tanker to approved third-party coastal warehouses, with W8 documentation and receipt controls.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 2 mois
AEOS holders trading with Australia can benefit from mutual recognition; HMRC’s handbook makes consent to share information with partner authorities a condition of automatic recognition.
TVA / fiscalité indirecteRoyaume-UniGOV.UKil y a 2 mois
Insolvency office holders must send supporting invoices with claims of £30,000 or more, up from £20,000. All claim invoices must still be retained for possible verification.
Fiscalité des particuliers & dirigeantsLituanieVMIil y a 2 mois2 documents
The revised Article 20 commentary sets out the EUR 747 monthly allowance, its income-based taper and the annual reconciliation, which can take account of income beyond salary.
Douanes & commerce extérieurEstoniee-MTAil y a 2 mois
From 15 July 2026, use La Línea for road transport; Algeciras is also permitted for EU goods shipped by sea. Direct air transport to Gibraltar has stopped.
Fiscalité des particuliers & dirigeantsRoyaume-UniGOV.UKil y a 2 mois
HMRC’s 3 August 2026 changes record seven removals and 15 additions across Australia, India and Jersey. Listing remains no guarantee that a pension transfer is free of UK tax.
Jurisprudence fiscale & tribunauxRoyaume-UniCase Lawil y a 2 mois
SIS and CAR failed the disputed DOTAS hallmarks, despite tax advantages being a main benefit; individual landlords’ tax liabilities remain separate.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois13 documents
Appointments and revocations no longer need notice to HMRC for periods ending from 31 March 2026; filing without prior appointment can attract a £1,000 penalty.
Impôt sur les sociétés & sur le revenuSuèdeSkatteverketil y a 2 mois3 documents
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Fiscalité immobilière & taxes foncièresSuèdeSkatteverketil y a 2 mois
For the 2027 assessment, the S-factor series extends to 70.0. The FB table for house plots now contains 60 location factors in the fixed range 1.0–12.0.
Déclarations, immatriculation & pénalitésFinlandeVeroil y a 2 mois
Vero tells taxpayers who corrected their return to await the new assessment decision before paying residual tax. The replacement decision sets the amount and payment dates.
Rescrits fiscaux & décisions anticipéesRoyaume-UniGOV.UKil y a 2 mois
Non-statutory clearance applicants risk closure if information arrives late; requests must identify genuine uncertainty, and the guidance drops referral to another officer.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 2 mois
VID sets out how to apply for TIR consignor status. Applicants must meet compliance, financial and guarantee-association conditions before authorisation.
Frais & avantages en nature — traitement fiscalRoyaume-UniGOV.UKil y a 2 mois7 documents
Most other benefits move to April 2028; loans and accommodation remain voluntary. HMRC also sets out FPS corrections and a 5 April 2027 deadline to register for voluntary payrolling.
Frais & avantages en nature — traitement fiscalRoyaume-UniGOV.UKil y a 2 mois2 documents
HMRC lists SNIJIB and BATJIC among agreements with centrally negotiated tax procedures; tax-free lodging payments still depend on the employee meeting the certification conditions.
Successions, fortune & donationsRoyaume-UniCase Lawil y a 2 mois2 documents
Lexgreen loses its appeal over a ten-year charge: a company’s existence can count as its “life” for secondary liability where trustees are outside the UK.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 2 mois
Latvia’s customs guidance specifies when priority status is checked. Incorrect booking data or an ineligible load can mean cancellation without a refund.
