Financial Sector & Markets·United Kingdom·Legislation gov·1 week ago·3 documents
From 1 January 2027 CRR firms use Treasury designations — existing decisions carried over — for overseas bank, investment-firm, exchange, covered-bond, sovereign and holding-company exposures.
Industry: Financial service activities, except insurance and pension funding
Financial Sector & Markets·United Kingdom·Legislation gov·1 week ago
Permanent clearing and margin exemptions no longer turn on equivalence: UK-UK needs no FCA notice, cross-border uses 30-day non-objection.
Industry: Financial and insurance activities
Tax·Sweden·Skatteverket·1 week ago
Skatteverket approved FPES and Insamlingsstiftelsen Stockholms Resiliensstiftelse as gift recipients; gifts of at least 200 kronor per occasion count toward the 25% reduction.
Tax·Norway·Skatteetaten·1 week ago·3 documents
Reduced CO2-avgift would cover offshore vessels over 5,000 GT between Norwegian ports; Norway-to-foreign trips via shelf units go exempt; comments due 3 December 2026.
Industry: Water transport
Audit·Estonia·Audiitorkogu·1 week ago·2 documents
The 22 October 2026 Monitoorimine+ methodology and workfile replaces the December 2022 version with a five-sheet documentation workbook for voluntary monitoring inspections.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·European Union·EUR-Lex·1 week ago
In C-327/25 the Court holds Regulation 2022/1854 does not catch Bulgaria 5% FSES levy on all electricity-sale revenues, rejects the climate, market and capital-movement questions, and declines Charter review.
Industry: Production of electricity
Accounting & Reporting·Norway·Finanstilsynet·1 week ago
Over half gave no or boilerplate IFRS 18 disclosure in 2025 annuals; only 8% updated in H1 2026; standard applies from 1 January 2027.
Industry: Across industries
Tax·United Kingdom·Case Law·1 week ago
ScottishPower consumer redress agreed with Ofgem counts as penalties under CTA 2009 s.54 and is not deductible, reversing the Court of Appeal.
Industry: Across industries
Legal & Corporate·European Union·EUR-Lex·1 week ago
In Case C-578/25 Ariez the AG says Articles 20 and 23(2) lack direct effect, so a disproportionate Spanish discharge bar must be read consistently, not disapplied.
Industry: Across industries
Tax·Denmark·Skat.dk·1 week ago
From income year 2026, SU recipients in 25 yderkommuner and 10 small islands deduct travel to their uddannelsessted — unless an ungdomskort or mileage allowance already covered the trip.
Legal & Corporate·Hong Kong SAR China·Judiciary Legal Reference System (LEGALREF)·1 week ago
Singapore subsidiary in liquidation winds up Hong Kong parent over USD4.335m paid after the subsidiary's own winding-up application; ordinary-course payment for goods is no defence without benefit to creditors.
Industry: Across industries
Financial Sector & Markets·Norway·Finanstilsynet·1 week ago
Manual clarifies which OTC derivatives face transparency and harmonises tick sizes; draft until consolidated-tape acts apply.
Industry: Administration of financial markets · Other activities auxiliary to financial services, except insurance and pension funding
Payroll & Labour·Sweden·Kollektivavtal·1 week ago
Unionen avtal 3217 with Arbetsgivaralliansen runs 1 May 2025–31 May 2027 with a 2.8% wage scope in 2026, fixed-krona minimum-wage rises and higher Flexpension contributions.
Tax·European Union·EUR-Lex·1 week ago
Commission ends countervailing duties on Chinese solar glass: subsidisation continues but Union output is zero, so no injury can recur; duties paid since 22 July 2025 are repayable.
Industry: Shaping and processing of flat glass
Tax·Sweden·Skatteverket·1 week ago
HFD 2026 ref 39: loyalty points redeemable for shop goods with a new purchase are not vouchers and redemption is no retroactive discount — the original sale's VAT base stands.
Industry: Retail trade, except of motor vehicles and motorcycles
Tax·European Union·EUR-Lex·1 week ago
AG says EU-buyer design costs for decals and buying commissions on upstream inputs join customs value via the incorporated supplies, and set classification does not make the set a valuation unit.
Industry: Across industries
Audit·Norway·Regnskapnorge·1 week ago
Regnskap Norge controllers trace risk to routines to execution; generic assessments and undocumented follow-up fail. Adapt systems and show engagement lead involvement.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Sweden·Skatteverket·1 week ago
Same-place business trips beyond two years get their own daily rate — 145 kr (2025) / 150 kr (2026) employer-paid, 87/90 kr self-deducted — plus a new duty to substantiate meal costs above schablon.
Industry: Across industries
Tax·Estonia·e-MTA·1 week ago
Ten table rows gain a 30 Oct 20:00–2 Nov 00:59 window; REX, ENS and certificate-linked Impulss filings are blocked, INF/EBTI show no direct effect, and paper fallback stands ready.
Industry: Across industries
Tax·Germany·Deutscher Steuerberaterverband e.V.·1 week ago
Ahead of the 2 November hearing, the DStV demands an application procedure for the VAT group, rejects the 24-month workplace rule, and opposes cash-only deductions and asset-register duties.
Industry: Across industries