Personal & Owner Taxation·United Kingdom·Revenue Jersey·6 days ago
Independent taxation reaches non-residents in 2026: each spouse with Jersey income files a separate return, and liability is confirmed as Jersey income only at 20%.
Customs & Trade·Finland·Tulli·6 days ago
From 1 November every non-EU online parcel carries a EUR 2 fee per goods item, and consignments up to EUR 150 must declare three product identifiers unless the seller uses IOSS.
Industry: Across industries
Customs & Trade·Finland·Tulli·6 days ago
November 2026 conversion rates apply to goods declared into free circulation in Finland during the stated period; the rate is the ECB rate published on the second last Wednesday of October.
Industry: Across industries
Payroll Tax & Employer Contributions·France·Légifrance·6 days ago·2 documents
The 60% national share of undesignated apprenticeship-tax balances now follows new 2024 shortage lists in all 18 regions; Mayotte joins the common survey source.
Industry: Across industries
Payroll Tax & Employer Contributions·France·Légifrance·6 days ago
Undesignated balances now fund courses tied to new regional shortage lists from the 2024 DARES–France Travail survey; Mayotte joins the standard list.
Industry: Education · Public administration and defence; compulsory social security
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·6 days ago
Ceasing the scheme is not enough: file every outstanding ERS return, nil returns included, by 6 July after the tax year or face an automatic £100 penalty and escalating charges.
Industry: Across industries
Customs & Trade·Finland·Tulli·6 days ago
Duties on Chinese solar glass repealed with repayment on request; Korean thermal paper keeps 15,8 % duty; Varmora Granito keeps code A013 under its new name.
Industry: Across industries
Excise & Environmental Taxes·United Kingdom·GOV.UK·6 days ago
Importation-point and customs-warehouse movements to excise warehouses join the permitted list, with consignor approval sometimes needed and guarantees only where required.
Industry: Warehousing and storage · Other manufacturing
Customs & Trade·Estonia·e-MTA·6 days ago·2 documents
The EUR 2 per-item fee applies to B2C distance sales from 1 November, whatever the parcel is worth; B2B and gifts are out, invalidated declarations get no refund.
Industry: Across industries
Personal & Owner Taxation·France·Entreprendre Service Public·6 days ago
Commandités manage and answer for debts while commanditaires risk only their stakes; share sales need unanimous consent by default and pay 3% duty.
Industry: Across industries
Customs & Trade·United Kingdom·GOV.UK·6 days ago·2 documents
New movements already go through the new TSS; in-progress old-service declarations can run to completion and the old portal stays open until 30 November.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·6 days ago
Settlement and formal-proceeding objections go through a local referral titled Contract Settlement to the Interest Review Unit; ongoing-enquiry cases get no-appeal advice and Payments on Account.
Industry: Across industries
Corporate & Income Tax·European Union·EUR-Lex·6 days ago
In Case C-153/25 the Advocate General finds the EU energy-crisis Regulation tolerates Italy's wider 2023 levy, so long as the measure is equivalent for the upstream sectors the Regulation covers.
Industry: Manufacture of refined petroleum products · Electric power generation, transmission and distribution · +4 more · Manufacture of gas; distribution of gaseous fuels through mains · Wholesale of solid, liquid and gaseous fuels and related products · Mining of coal and lignite · Extraction of crude petroleum and natural gas
VAT / GST / Indirect Tax·Lithuania·VMI·6 days ago·2 documents
VAT-payer aid recipients now deduct input VAT on goods shipped outside the EU as parama or humanitarian aid, with refunds only for what cannot be deducted; new clocks, cure periods and document lists apply.
Industry: Across industries
Tax Incentives, Credits & Reliefs·France·Entreprendre Service Public·6 days ago
FIP relief at 30% now needs 70% Corsica/overseas assets from 22 October 2026; ESUS payments of 1-21 October fall back to 18%.
Tax Courts & Tribunal Decisions·France·Légifrance·6 days ago
Conseil d'État upholds discharge of 2011-2012 reassessments on bare shareholder-account credits and puts the burden of a substituted legal basis on the administration.
Industry: Across industries
Corporate & Income Tax·Estonia·e-MTA·1 week ago·3 documents
Maksu- ja Tolliamet exempts mergers moving a non-resident's Estonian branch into a local company when four conditions hold, with rules on declarations, 7550 entries and timing.
Industry: Across industries
Regional / Sub-national Tax·Germany·Bundesfinanzhof·1 week ago
Forming subsidiaries for shareholders to flip forfeits the extended property reduction; the BFH needs no open-market offering and treats shareholders as third parties.
Industry: Renting and operating of own or leased real estate
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·1 week ago
Airfreight rises to 55p per kilo (£135 minimum); groupage rises to £125 plus £110 (£235 floor); full loads rise to £760 per consignment.
Industry: Across industries