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.
FiscalitéRoyaume-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.
FiscalitéLettonieValsts 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.
Paie & droit du travailLettonieValsts sociālās apdrošināšanas aģentūrail y a 2 mois
The revised VSAA form asks for the authorised person’s identity and power-of-attorney details. The pension-insurance rules still determine who can join.
Secteur financier & marchésLettonieValsts 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.
Paie & droit du travailNorvègeNorsk Journalistlag tariffavtaleril y a 2 mois
NJ corrected the published four-year minimum in the digital-media agreement from NOK 546 100 to NOK 546 000. The wage scale applies from 1 April 2026; agreed pay is not automatically reduced.
FiscalitéRoyaume-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.
Comptabilité & reportingLettonieValsts ieņēmumu dienestsil y a 2 mois
VID explains gross receipts, withheld commissions and payment timing for single-entry bookkeeping. A net bank credit alone does not capture the whole transaction.
FiscalitéLettonieValsts 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.
FiscalitéRoyaume-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.
Secteur public & économieRoyaume-UniGOV.UKil y a 2 mois
Defra allows several movements and sites in each upload, with separate spreadsheets per organisation. Mandatory reporting in England and Wales starts on 1 October 2026.
FiscalitéRoyaume-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.
Paie & droit du travailRoyaume-UniGOV.UKil y a 2 mois
The debtor remains the employer and must operate PAYE normally if staff continue after approval; the deleted instructions concerned closing and recreating employer records.
FiscalitéRoyaume-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.
Secteur public & économieEstonieRiigi Teatajail y a 2 mois
The amended rule ties revocation to failure to start construction within 15 months of the award decision, matching the beneficiary’s construction-start obligation.
Paie & droit du travailEstonieRiigi Teatajail y a 2 mois
The replacement salary-scale annex entered into force on 7 August 2026 and applies retrospectively from 1 April 2026 to staff covered by the city’s pay guide.
FiscalitéRoyaume-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.
FiscalitéFinlandeVeroil 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.
FiscalitéLituanieVMIil 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.
AuditNorvègeRevisorforeningenil y a 2 mois
Candidates for the 2026 practical exam can send further material — e.g. practice confirmation from several employers — by replying to e-mail received on registration. The registration and documentation deadline was 31 August 2026.
AuditNorvègeRevisorforeningenil y a 2 mois
Comments are due by 17 November 2026. Revisorforeningen will coordinate a response with its Nordic sister organisations and asks Norwegian auditors of small and less complex entities for input by 15 October 2026.
