Sąnaudų ir naudos natūra apmokestinimas·Norvegija·Revisorforeningen·prieš 1 mėnesį
In BFU 7/2026, Skattedirektoratet accepts continuous service across a business transfer or restructuring, whether or not the transaction has tax continuity.
Muitinė ir prekyba·Jungtinė Karalystė·GOV.UK·prieš 1 mėnesį
Most licences run to September 2027; Albania ends in December 2026. The notice also gives a Serbia security rate that differs from the statutory licensing table.
Muitinė ir prekyba·Jungtinė Karalystė·GOV.UK·prieš 1 mėnesį
The notice listed 14,492,500 kg for non-EU origins and 2,461,000 kg for the USA. Applications closed on 7 September; security release and transfer conditions remain relevant to licence holders.
Kapitalo prieaugio mokestis·Švedija·Skatteverket·prieš 1 mėnesį
Skatteverket’s share history records Netel’s 2026 issue on 3:4 terms, with 24 August as the first day without subscription rights.
Muitinė ir prekyba·Jungtinė Karalystė·GOV.UK·prieš 1 mėnesį
Five quota orders expire on 31 December 2026; the others run to 30 June 2027. The September application window has closed, with origin, trade-history and certificate conditions still relevant to licence use.
Muitinė ir prekyba·Jungtinė Karalystė·GOV.UK·prieš 1 mėnesį
Quota 05.4106 covers origins outside China and EU Member States. Applications closed at 5pm on 7 September; licences run from 1 October 2026 to 31 May 2027.
Deklaravimas, registracija ir baudos·Norvegija·Skatteetaten·prieš 2 mėnesius
Skatteetaten’s updated timetable runs from late August to late November for private limited companies.
Pelno ir pajamų mokestis·Jungtinė Karalystė·GOV.UK·prieš 2 mėnesius
Shipping costs cannot justify the overseas-conditions exception; a steady supply may matter where it makes overseas work necessary, with eligibility still depending on the wider facts.
Deklaravimas, registracija ir baudos·Jungtinė Karalystė·GOV.UK·prieš 2 mėnesius
A company must have stopped trading or suffered deductions after moving to gross payment status; current-year claims need all payment-and-deduction and bank statements received that year.
Muitinė ir prekyba·Estija·e-MTA·prieš 2 mėnesius·2 dokumentai
The authority says Article 3i(3bg) uses 25 October 2026 for specified goods and pre-24 July contracts; the Estonian version had incorrectly stated 25 August.
PVM / GST / netiesioginiai mokesčiai·Švedija·Skatteverket·prieš 2 mėnesius
Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.
Deklaravimas, registracija ir baudos·Jungtinė Karalystė·GOV.UK·prieš 2 mėnesius·2 dokumentai
Officials must refer early settlements to TALA with the original offer and acceptance. Separate guidance still requires a varied offer letter when settlement figures are reopened for adjustment.
Deklaravimas, registracija ir baudos·Suomija·Vero·prieš 2 mėnesius·2 dokumentai
CRS/DAC2 returns filed from 2027 must use the new schema, including returns for earlier years; a Finnish-language briefing follows on 4 November.
Pelno ir pajamų mokestis·Švedija·Skatteverket·prieš 2 mėnesius
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Deklaravimas, registracija ir baudos·Jungtinė Karalystė·GOV.UK·prieš 2 mėnesius
HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.
Sąnaudų ir naudos natūra apmokestinimas·Suomija·Vero·prieš 2 mėnesius
Construction, earthworks and forestry claims require no regular workplace and unreimbursed meals; the 2025 daily amount is €13.25, subject to the €750 expense threshold.
Tarptautinis apmokestinimas / dvigubo apmokestinimo sutartys·Jungtinė Karalystė·Case Law·prieš 2 mėnesius
The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.
Muitinė ir prekyba·Norvegija·Lovdata·prieš 2 mėnesius·2 dokumentai
Two amendments add the agreement’s Annex I to the tariff-preference and origin-rule lists from 1 September 2026.
Fizinių asmenų ir savininkų apmokestinimas·Švedija·Domstol Rattspraxis·prieš 2 mėnesius
An undervalue transfer, market-value redemption and bonus issue were assessed together. Unchanged ownership and a lasting cash transfer determined the result in case 7493-25.