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.
TVA / fiscalité indirecteFranceService Publicil y a 1 semaine
Le parcours ANTS en ligne pour le quitus fiscal couvre désormais les départements 06, 44, 57, 59, 62, 67, 69 et 75 — ajoutant Alpes-Maritimes, Loire-Atlantique, Rhône et Paris aux quatre précédents.
Fiscalité des particuliers & dirigeantsPologneEurekail y a 1 semaine
Private fire-protection engineering, opinions and documentation stay at the 14% lump-sum rate under PKWiU division 71; only fire-safety and evacuation training drops to 8.5% as education services.
Fiscalité immobilière & taxes foncièresRoyaume-UniGOV.UKil y a 1 semaine
Welsh holiday-let owners short of 182 let nights can now average across nearby properties as well as across years, under revised business-rates guidance also clarifying 28-night stays and charity nights.
Déclarations, immatriculation & pénalitésRoyaume-UniRevenue Jerseyil y a 1 semaine
Submitted MCIT returns can be amended through the Pillar Two platform within five calendar years of the filing deadline; de minimis election changes face review, and wrong-period filings go to the Pillar Two team.
TVA / fiscalité indirecteNorvègeSkatteetatenil y a 1 semaine
Skattedirektoratet: a VAT-registered entity with both taxable and non-profit activity reverse-charges foreign remotely deliverable services even when bought for the non-profit part — use affects deduction only.
TVA / fiscalité indirecteAllemagneBundesfinanzhofil y a 1 semaine
Breakfast stays at the 19% standard rate under the ECJ's J-GmbH ruling — but a parking estimate implying 34.72 cars on 33 spaces violates logic, so the case goes back.
Accises & taxes environnementalesAllemagneBundesfinanzhofil y a 1 semaine
BFH VII R 34/23: ordered destruction of spirits by a use-permit holder is misuse triggering spirits tax; destruction needs a week's prior notice even without supervision.
Fiscalité des particuliers & dirigeantsAllemagneBundesfinanzhofil y a 1 semaine
BFH III R 27/24: a Union citizen mother who leaves work for pregnancy and birth keeps worker status where she returns within a reasonable period — Kindergeld upheld.
Douanes & commerce extérieurFinlandeTulliil y a 1 semaine2 documents
Fintaric 1.10. update: provisional GOES safeguard with quotas from 25.9., melt-and-pour proof (Y376-Y387/C131-C139), new PVC, acid and bead codes, distance-sales fee from 1.11.
Fiscalité immobilière & taxes foncièresFranceService Publicil y a 1 semaine
Dès les impositions 2027, une taxe unique sur la vacance (CGI art. 1406 bis) remplace la TLV et la THLV — automatique en zone tendue dès un an de vacance, facultative ailleurs dès deux ans.
TVA / fiscalité indirecteEstonieRiigikohusil y a 1 semaine
Riigikohus kept disposal bans on two board members' flat shares securing a future 63,100-euro bill: pre-assessment freezing is lawful but exceptional, and courts must serve refusal orders on those affected.
Impôt sur les sociétés & sur le revenuAllemagneBundesfinanzhofil y a 1 semaine
BFH VII R 35/24: SAPV nursing billed via a cooperative stays exempt under § 3 Nr. 20(d) GewStG; the 40% test needs economic bearing by carriers, not direct payment to the facility.
Fiscalité des particuliers & dirigeantsPologneEurekail y a 1 semaine
A divorced mother who collects the 800+ benefit while sharing alternating custody cannot use single-parent PIT settlement for 2026 and later, even though she meets the single-parent definition.
Déclarations, immatriculation & pénalitésFinlandeVeroil y a 1 semaine
Vero renews automated penalties on missing/late annual returns from 5.10.2026 (VH/5091); union-fee filing ends from payment year 2026; free 60-day objection on each decision.
Successions, fortune & donationsAllemagneBundesfinanzhofil y a 1 semaine
BFH II B 87/25: blanket rejection of a § 198 BewG appraisal by pointing to a higher sale price breaches §§ 76 and 96 FGO — Düsseldorf judgment set aside and remanded.
Accises & taxes environnementalesAllemagneBundesfinanzhofil y a 1 semaine
BFH VII B 24/25: a tobacco-tax Wahlfeststellungsbescheid alternating between tax debt and § 71 AO liability is seriously doubtful under recent exclusivity case law — enforcement suspended without security.
Accises & taxes environnementalesAllemagneRechtsprechung des Bundesil y a 1 semaine
Germany enacted a recovery and resolution regime for insurers with BaFin as resolution authority and an industry-funded fund. The same act extends energy-tax relief to 1 October–31 December 2026.
Fiscalité immobilière & taxes foncièresFranceimpots.gouv.fril y a 1 semaine2 documents
Chaque établissement acquis ou créé en 2026 doit déposer son propre 1447-C-SD avant le 31 décembre 2026 pour la CFE 2027, les demandes d'exonération passant par l'annexe 1447-E.
Déclarations, immatriculation & pénalitésAllemagneDeutscher Steuerberaterverband e.V.il y a 1 semaine
The BMF confirms key figure 500 is a purely supportive checkbox: no new disclosure duties, no effect on § 153/§ 173 AO correction or penalty rules — even if the wrong box is ticked.
Douanes & commerce extérieurFinlandeTulliil y a 1 semaine
Tulli 1.10. list adds final duties on Chinese pea protein (26.9., L/2026/2101) and acids (22.9., L/2026/2088), keeps Egypt glass-fibre duties, adds Carrey (88FN).
