PVM / GST / netiesioginiai mokesčiai·Prancūzija·Service Public·prieš 1 savaitę
The ANTS online quitus fiscal track now covers departments 06, 44, 57, 59, 62, 67, 69 and 75 — adding Alpes-Maritimes, Loire-Atlantique, Rhône and Paris to the previous four.
Fizinių asmenų ir savininkų apmokestinimas·Lenkija·Eureka·prieš 1 savaitę
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.
Nekilnojamojo turto mokesčiai·Jungtinė Karalystė·GOV.UK·prieš 1 savaitę
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.
Deklaravimas, registracija ir baudos·Jungtinė Karalystė·Revenue Jersey·prieš 1 savaitę
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.
PVM / GST / netiesioginiai mokesčiai·Norvegija·Skatteetaten·prieš 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.
PVM / GST / netiesioginiai mokesčiai·Vokietija·Bundesfinanzhof·prieš 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.
Akcizai ir aplinkosaugos mokesčiai·Vokietija·Bundesfinanzhof·prieš 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.
Fizinių asmenų ir savininkų apmokestinimas·Vokietija·Bundesfinanzhof·prieš 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.
Muitinė ir prekyba·Suomija·Tulli·prieš 1 savaitę·2 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.
Nekilnojamojo turto mokesčiai·Prancūzija·Service Public·prieš 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.
PVM / GST / netiesioginiai mokesčiai·Estija·Riigikohus·prieš 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.
Pelno ir pajamų mokestis·Vokietija·Bundesfinanzhof·prieš 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.
Fizinių asmenų ir savininkų apmokestinimas·Lenkija·Eureka·prieš 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.
Deklaravimas, registracija ir baudos·Suomija·Vero·prieš 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.
Paveldėjimo, turto ir dovanojimo mokesčiai·Vokietija·Bundesfinanzhof·prieš 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.
Akcizai ir aplinkosaugos mokesčiai·Vokietija·Bundesfinanzhof·prieš 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.
Akcizai ir aplinkosaugos mokesčiai·Vokietija·Rechtsprechung des Bundes·prieš 1 savaitę
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.
Nekilnojamojo turto mokesčiai·Prancūzija·impots.gouv.fr·prieš 1 savaitę·2 dokumentai
Each establishment acquired or created in 2026 needs its own 1447-C-SD by 31 December 2026 for the CFE 2027, with exemption claims on the 1447-E annexe.
Deklaravimas, registracija ir baudos·Vokietija·Deutscher Steuerberaterverband e.V.·prieš 1 savaitę
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.
Muitinė ir prekyba·Suomija·Tulli·prieš 1 savaitę
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).