2026 m. spalio 9 d., penktadienis
Reguliavimo pokyčiai kasdien aptinkami oficialiuose šaltiniuose visoje Europoje. Susikurkite nemokamą paskyrą, kad galėtumėte sekti savo jurisdikcijas ir klausti Taxxa, ką pokytis reiškia praktikoje.
Darbo užmokestis ir darbo teisėPrancūzijaLégifranceprieš 1 savaitę
The labour code's disabled-access building rules (R4214-26 to R4214-28, R4217-2) are repealed from 1 April 2026 and recreated as construction-code duties (R162-14/R162-15) — kept only for new parts of existing buildings.
MokesčiaiNorvegijaSkatteetatenprieš 1 savaitę
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.
MokesčiaiVokietijaBundesfinanzhofprieš 1 savaitę
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.
MokesčiaiVokietijaBundesfinanzhofprieš 1 savaitę
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.
MokesčiaiVokietijaBundesfinanzhofprieš 1 savaitę
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.
MokesčiaiSuomijaTulliprieš 1 savaitę2 dokumentai
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.
Darbo užmokestis ir darbo teisėNorvegijaSkatteetatenprieš 1 savaitę5 dokumentai
Old Altinn roles stop working for a-melding on 17 November 2026 — earlier than the previously announced January 2027. Filers need an access package or delegated single-service access by then.
MokesčiaiPrancūzijaService Publicprieš 1 savaitę
From the 2027 assessments, one vacancy tax (CGI art. 1406 bis) replaces the TLV and THLV — automatic in tight zones from one year vacant, optional elsewhere from two years.
MokesčiaiEstijaRiigikohusprieš 1 savaitę
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.
Darbo užmokestis ir darbo teisėJungtinė KaralystėGOV.UKprieš 1 savaitę2 dokumentai
Guidance now gives six months from the decision letter for tribunal challenges over holiday, arrears and notice pay; redundancy-pay claims keep their own limit, under the wider move to six months from 1 October 2026.
Finansų sektorius ir rinkosNorvegijaRevisorforeningenprieš 1 savaitę
Reporting entities must screen customers against Norway's new statutory PEP list by 1 January 2027; persons dropped from the list may be treated as non-PEP immediately, and temporary holders count only from 12 months.
MokesčiaiVokietijaBundesfinanzhofprieš 1 savaitę
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.
MokesčiaiLenkijaEurekaprieš 1 savaitę
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.
Teisė ir bendrovėsEuropos SąjungaEUR-Lexprieš 1 savaitę
Generalinis advokatas Szpunaras spalio 1 d. pasiūlė, kad SESV 101 straipsnis draudžia baustai įmonei baudą perkelti kaltam direktoriui, nes baudos turi likti įmonei.
Darbo užmokestis ir darbo teisėPrancūzijaLégifranceprieš 1 savaitę
Avenant n° 111 replaces article 1.21.d.1 of the CCNSA with a four-year entretien de parcours professionnel, plus age-55, mid-career and pre-60 interviews — effective the day after its extension order is published.
Viešasis sektorius ir ekonomikaDanijaVirk.dk – Samlet Betalingprieš 1 savaitę
New SVU guidance: employers must repay overpaid support by the 1st of the month following two months after the demand, with monthly statutory interest and referral to Gældsstyrelsen on default.
MokesčiaiSuomijaVeroprieš 1 savaitę
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.
MokesčiaiVokietijaBundesfinanzhofprieš 1 savaitę
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.
MokesčiaiVokietijaBundesfinanzhofprieš 1 savaitę
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.
Teisė ir bendrovėsEuropos SąjungaEUR-Lexprieš 1 savaitę
ESTT spalio 1 d. nusprendė, kad Direktyvos 2011/7 6 straipsnio 1 dalis nekliudo atmesti 40 EUR reikalavimą piktnaudžiaujant ES teise, tačiau reikia ir nepasiekto tikslo, ir dirbtinai sukurtų sąlygų.
