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.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 12 heures
HMRC lifts the online-service upper thresholds for cider and both sparkling-cider bands from 20 to 110 litres, and drops the separate sparkling-wine row.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 12 heures
New HMRC manual section says trustee tax work for the trust is not a separate advisory service — but external advisers to the trust still face registration.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 12 heures2 documents
A wrong reference may see payment applied to another tax bill you owe; both guides now name the HMRC enquiries team to ask for it to be moved.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 12 heures
Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.
Impôt sur les sociétés & sur le revenuAllemagneBundesfinanzhofil y a 2 jours
Administrator fees in a business insolvency are deductible to the business share and provisionable before maturity: the BFH reverses the blanket denial and remands for allocation.
TVA / fiscalité indirecteFinlandeFinlexil y a 2 jours
KHO:2026:81 reverses the Central Tax Board: a bank that sells housing loans to its subsidiary but keeps administering them bills a taxable service, following the General Court's T-184/25 ruling on Article 135(1)(b)–(d).
Déclarations, immatriculation & pénalitésLituanieEtaril y a 2 jours
Order No. 1K-309 sets 2026–2028 burden cuts: VMI-assessed liabilities, pre-filled returns, customs easing, EU-fund check cuts and Directive (EU) 2026/470 sustainability-reporting simplification.
Fiscalité immobilière & taxes foncièresAllemagneBundesfinanzhofil y a 2 jours
A split company's decades-long holding of a property subsidiary counts for the acquirer's § 6a pre-retention period: the 2013 merger stays transfer-tax-free despite only three years of direct holding.
Fiscalité internationale / conventions fiscalesSuèdeSkatteverketil y a 2 jours
The 22 May 2023 protocol inserts a principal-purpose test and lets treaty cases go to either state's authority; the protocol takes effect 30 days after the last notification, applying from the next 1 January.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 2 jours
Voluntary property VAT now needs continuous letting plus a rolling or one-year lease; shared and alternating use qualifies if all tenants confer deduction rights — but not when the landlord shares the space.
Douanes & commerce extérieurFinlandeTulliil y a 2 jours
Tulli says the temporary 'Revised rules' marking on PEM origin statements must go — and exporters with rejected marked certificates can seek a retrospective EUR.1 if they surrender the original.
TVA / fiscalité indirecteAllemagneBundesfinanzhofil y a 2 jours
60% capital plus sole managing director equals financial integration despite a two-thirds charter quorum — but assessments resting only on the new case law need the parent's amendment application under § 176 AO.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 2 jours
Vaping products shipped as duty-free stores on a ship now go on HMRC form C945 alongside alcohol and tobacco; applicants give the voyage and goods details the form lists.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 2 jours
HMRC has rewritten the Climate Change Levy returns guide: quarterly filing with deadlines on the last working day of the following month, grouped corrections up to four tax years back, and a new pre-filing checklist.
Déclarations, immatriculation & pénalitésSuèdeSkatteverketil y a 2 jours
Firms approved for F-tax, VAT and employer registration can manage four authorisations and pass read access to software providers; plus Inkomstdeklaration 1 joins program filing and old returns appear on Mina sidor.
Successions, fortune & donationsAllemagneBundesfinanzhofil y a 2 jours
A GmbH & Co. KG interest stays negative for gift-tax purposes even if the limited partner paid in full and owes nothing more: 933,063 euros instead of 1.5 million in the decided case.
Règles de retenue à la sourceNorvègeSkatteetatenil y a 2 jours3 documents
Skatteetaten narrowed the deferred withholding due-date scheme to the few cross-border employers with genuine day-count uncertainty, with grants running to end-2027.
Accises & taxes environnementalesSuèdeSkatteverketil y a 2 jours
Non-tax-liable storers reclaim the full energy tax on electricity returned to the same concession grid after battery storage; yearly application within three years, paid to the tax account.
Douanes & commerce extérieurFinlandeTulliil y a 2 jours
Tulli added Fiji, Papua New Guinea, Samoa and the Solomon Islands to the REX invoice-declaration list: registered exporters can now cover consignments over €6,000 to those states.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 2 jours
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
