Deklaravimas, registracija ir baudos·Jungtinė Karalystė·GOV.UK·prieš 12 valandų
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.
Deklaravimas, registracija ir baudos·Jungtinė Karalystė·GOV.UK·prieš 12 valandų·2 dokumentai
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.
Akcizai ir aplinkosaugos mokesčiai·Jungtinė Karalystė·GOV.UK·prieš 12 valandų
Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.
Pelno ir pajamų mokestis·Vokietija·Bundesfinanzhof·prieš 2 dienas
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.
PVM / GST / netiesioginiai mokesčiai·Suomija·Finlex·prieš 2 dienas
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).
Deklaravimas, registracija ir baudos·Lietuva·Etar·prieš 2 dienas
Įsakymas Nr. 1K-309 nustato 2026–2028 m. naštos mažinimą: VMI formuojamos prievolės, išankstinės deklaracijos, muitinės lengvinimai ir direktyvos (ES) 2026/470 perkėlimas.
Nekilnojamojo turto mokesčiai·Vokietija·Bundesfinanzhof·prieš 2 dienas
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.
Tarptautinis apmokestinimas / dvigubo apmokestinimo sutartys·Švedija·Skatteverket·prieš 2 dienas
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.
PVM / GST / netiesioginiai mokesčiai·Švedija·Skatteverket·prieš 2 dienas
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.
Muitinė ir prekyba·Suomija·Tulli·prieš 2 dienas
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.
PVM / GST / netiesioginiai mokesčiai·Vokietija·Bundesfinanzhof·prieš 2 dienas
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.
Akcizai ir aplinkosaugos mokesčiai·Jungtinė Karalystė·GOV.UK·prieš 2 dienas
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.
Akcizai ir aplinkosaugos mokesčiai·Jungtinė Karalystė·GOV.UK·prieš 2 dienas
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.
Deklaravimas, registracija ir baudos·Švedija·Skatteverket·prieš 2 dienas
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.
Paveldėjimo, turto ir dovanojimo mokesčiai·Vokietija·Bundesfinanzhof·prieš 2 dienas
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.
Prie šaltinio išskaičiuojamas mokestis·Norvegija·Skatteetaten·prieš 2 dienas·3 dokumentai
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.
Akcizai ir aplinkosaugos mokesčiai·Švedija·Skatteverket·prieš 2 dienas
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.
Muitinė ir prekyba·Suomija·Tulli·prieš 2 dienas
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.
Akcizai ir aplinkosaugos mokesčiai·Jungtinė Karalystė·GOV.UK·prieš 2 dienas
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.