Fiscalité·Danemark·Skat.dk·il y a 2 mois
Skattestyrelsen will reopen relevant refusals under its former three-year practice. It expects reopening by the end of 2026; the notice sets conditions for the cases covered.
Secteur public & économie·Suède·Regeringskansliets rättsdatabaser·il y a 2 mois
Förordning (2022:107), as amended by förordning (2026:1256), lets Statens energimyndighet fund charging and hydrogen refuelling for heavy transport under open-access criteria and exclusions.
Fiscalité·Royaume-Uni·Case Law·il y a 2 mois
The tribunal treated short tenancies as integral to development preparations and weighed the ending of a legacy investment lease when assessing trading-company status.
Fiscalité·Suède·Skatteverket·il y a 2 mois
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
Fiscalité·Suède·Skatteverket·il y a 2 mois
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
Comptabilité & reporting·Finlande·Suomen Tilintarkastajat ry·il y a 2 mois
PRH’s digital-filing requirements distinguish parent-company figures from ESEF-tagged consolidated figures. Application depends on when the financial year starts and the company enters scope.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.
Fiscalité·Finlande·Vero·il y a 2 mois·2 documents
Excise inventory differences may be netted only for tax-equivalent products within one period and warehouse or vessel. Any remaining shortage remains taxable.
Comptabilité & reporting·Suède·FAR·il y a 2 mois·2 documents
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
Fiscalité·Suède·Skatteverket·il y a 2 mois
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Paie & droit du travail·Norvège·Skatteetaten·il y a 2 mois
The revised guidance removes the old Altinn filing route from its description of system submissions.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
Companies must disclose the incorrect SME R&D claim through the disclosure service and send any RDEC claim for the same period to HMRC’s late-claims mailbox for consideration.
Secteur financier & marchés·Lituanie·Lietuvos auditorių rūmai·il y a 2 mois·14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
Fiscalité·Lettonie·Valsts ieņēmumu dienests·il y a 2 mois
The expanded product list applies from 8 August 2026. Customs classification, origin and the chosen procedure determine whether a consignment is covered.
Juridique & sociétés·Finlande·Patentti- ja rekisterihallitus·il y a 2 mois
Annual verification still starts in 2027 under PRH guidance. The €300 penalty, or €600 for public limited and European companies, concerns failure to verify after a reminder.
Paie & droit du travail·Norvège·NAV.no·il y a 2 mois·2 documents
The revised guidance expressly covers the start of pregnancy benefits as well as parental benefits.
Juridique & sociétés·Finlande·Patentti- ja rekisterihallitus·il y a 2 mois
PRH directs filers to put contact details on a separate personal-data form. The final accounts of a company dissolved in a full demerger must still be filed within two months of approval.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.