FiscalitéSuèdeSkatteverketil y a 2 mois
Partnership losses: guidance distinguishes debt relief and bankruptcy
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
dimanche 11 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.
FiscalitéSuèdeSkatteverketil y a 2 mois
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
FiscalitéRoyaume-UniGOV.UKil y a 2 mois
HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.
Paie & droit du travailRoyaume-UniAdvisory, Conciliation and Arbitration Serviceil y a 2 mois4 documents
Acas says employers will face liability for harassment by customers and other third parties unless they take all reasonable preventive steps; the sexual-harassment duty will also strengthen.
FiscalitéFinlandeVeroil y a 2 mois
Construction, earthworks and forestry claims require no regular workplace and unreimbursed meals; the 2025 daily amount is €13.25, subject to the €750 expense threshold.
Paie & droit du travailSuèdePensionsmyndighetenil y a 2 mois2 documents
The sixth edition of the Pensions Agency’s accrual guidance explains target-age links for credited pension amounts and related conditions, without a general earnings-accrual age cap.
FiscalitéRoyaume-UniCase Lawil y a 2 mois
The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.
FiscalitéNorvègeLovdatail y a 2 mois2 documents
Two amendments add the agreement’s Annex I to the tariff-preference and origin-rule lists from 1 September 2026.
Paie & droit du travailRoyaume-UniAdvisory, Conciliation and Arbitration Serviceil y a 2 mois
Acas expects the new duties by the end of 2026. Employers must prepare to consult on policies and disclose anonymised feedback, with the review timetable counting from when a policy was first shared.
Paie & droit du travailRoyaume-UniGOV.UKil y a 2 mois
Relief-at-source administrators must keep using rest-of-UK residency status for members without a number; an unsuccessful match still calls for a check of the member’s details.
FiscalitéSuèdeDomstol Rattspraxisil y a 2 mois
An undervalue transfer, market-value redemption and bonus issue were assessed together. Unchanged ownership and a lasting cash transfer determined the result in case 7493-25.
FiscalitéSuèdeSkatteverketil y a 2 mois
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
FiscalitéSuèdeSkatteverketil y a 2 mois
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
FiscalitéSuèdeSkatteverketil y a 2 mois
The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.
Juridique & sociétésEstonieRiigi Teatajail y a 2 mois
From 25 August 2026, the national implementing regulation refers to EU Regulation 2026/877 for technology-transfer agreements under Competition Act § 6(1).
FiscalitéSuèdeSkatteverketil y a 2 mois
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.
FiscalitéRoyaume-UniGOV.UKil y a 2 mois6 documents
After sign-up, taxpayers must confirm their self-employment and property income details, add new sources and report those that have ceased.
Comptabilité & reportingDanemarkRetsinformationil y a 2 mois
The amendment applies from 1 September 2026 and adds retention or disposal markings for new KLE topics. Disposal still depends on the applicable classification and other retention duties.
Comptabilité & reportingNorvègeRegnskapsstiftelsenil y a 2 mois
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
FiscalitéSuèdeSkatteverketil y a 2 mois2 documents
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.
Secteur public & économieRoyaume-UniGOV.UKil y a 2 mois
Delivery partners can seek £200,000–£1 million a year for up to three years to support farming groups in England. Individual farmers cannot apply directly.