vendredi 9 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.
Juridique & sociétésRoyaume-UniCase Lawil y a 3 jours
The High Court granted summary judgment winding up Koza Ltd at the suit of its 100% ordinary shareholder, holding the director's refusal to implement Article 4 wind-down resolutions left no workable alternative.
FiscalitéNorvègeRevisorforeningenil y a 3 jours
Customs on clothing cut to 5% and seven fish tariff lines to zero; sugar-tax exemption widened, all electric vans freed of insurance tax, petroleum CO2 tax quarterly under Skatteetaten.
FiscalitéRoyaume-UniChartered Institute of Taxationil y a 3 jours
HMRC has paused ARN checks on helplines until 17 November 2026; from 18 November every employee who contacts HMRC for clients needs access to the firm's 11-character reference.
AuditLituanieEtaril y a 3 jours
AVNT restated point 19 of the assurance work-organisation rules: an audit firm must now also appoint a licensed, reputable sustainability-assurance auditor next to the key partner.
Secteur financier & marchésAllemagneWirtschaftsprüferkammeril y a 3 jours
AMLA sent standards on customer checks, business relationships and group-wide policies to the Commission for approval, keeping manual sanctions screening for smaller obliged entities.
AuditAllemagneWirtschaftsprüferkammeril y a 3 jours
The advice proposes EU add-ons and carve-outs to ISSA 5000; the Commission must adopt the standard by 1 July 2027 and a consultation is expected shortly.
FiscalitéSuèdeSkatteverketil y a 3 jours
After EU ruling T-366/25, Skatteverket tests each recipient separately: a half share that cannot run the business alone falls outside 5 kap. 38 § ML even when reunited in a joint company.
FiscalitéFinlandeFinlexil y a 3 jours
A 35-trading-day market-price adjustment made the final EUR 8.50/share price conditional, so the listed-share acquisition falls outside the transfer-tax exemption — including its fixed EUR 8 preliminary instalment.
FiscalitéRoyaume-UniGOV.UKil y a 3 jours
CIS contractors whose reported deduction rates do not match subcontractors' verified rates may get an HMRC email or letter between 7 October and 7 November asking them to review and correct returns.
Paie & droit du travailLituanieEtaril y a 3 jours
Sodra's Board approved SDUP completion and correction rules: per-employee gross pay, extra pay and paid hours every month, job-group data on first filing, corrections within 2 working days.
FiscalitéRoyaume-UniChartered Institute of Taxationil y a 3 jours
The CIOT has asked HMRC to clarify uncertainties from the July rewrite of BIM45700 on interest relief where proprietors withdraw capital, including how returns filed under the old guidance stand.
Secteur public & économieRoyaume-UniGOV.UKil y a 3 jours
Defra's proposed £401.2m grant to the Canal & River Trust faces Subsidy Advice Unit review, with third-party comments due by 19 October 2026.
AuditLituanieEtaril y a 3 jours
Order 1K-307 restates the external-evaluation procedure for internal audit units: 5-year cycle, global-standards benchmark, outsourced-provider route and data-protection rules.
FiscalitéFinlandeVeroil y a 3 jours2 documents
The Tax Administration reissued the building-land valuation decision for 2026: it enters into force 31 December 2026, applies to 2026 values, and rolls the phase-in base from 2024/2025 to 2025/2026 with rates unchanged.
FiscalitéEstoniee-MTAil y a 3 jours
EMTA's technical-services page no longer carries the Complex customs-declaration system subsection — its interface description, messages, data composition, code lists and schemas are gone as of 7 October 2026.
Juridique & sociétésPolognePolska Izba Biegłych Rewidentów (PIBR)il y a 3 jours
Three sessions (sustainability reporting to 7 Oct; two Poznań sessions 6–7 Oct) left the PIBR obligatory-training schedule; four joined (Łódź 14–16 Oct; Bydgoszcz 29–30 Oct, 26 Nov, 11 Dec).
FiscalitéNorvègeRegnskapnorgeil y a 3 jours
Budget 2027 proposes a two-part company-car benefit — 20% of listepris plus NOK 16,200–39,700 by engine type — a group-wide NOK 25m Skattefunn cap, and a VAT threshold for EVs cut to NOK 150,000.
Paie & droit du travailAllemagneDeutsche Rentenversicherungil y a 3 jours
The 2027 values follow 2025 wage growth of 4.38%; health-insurance thresholds rise by an extra 300 Euro a month. The ordinance still needs Cabinet and Bundesrat approval.
Comptabilité & reportingLituanieEtaril y a 4 jours
Order 1K-302 updates the 26th VSAFAS on funds' statement sets: separate fund books, tax-loan lines, reserve presentation and financing flows as operating cash flows, for periods from 1 January 2026.
Paie & droit du travailFranceLégifranceil y a 4 jours
La propreté réécrit son article santé-sécurité : DUERP, PAPRIPACT, plans de prévention chez le client, travail isolé et dalles amiantées, programme TMS ; texte à durée indéterminée applicable à l'extension.
