Tax·Norway·Skatteetaten·1 week ago
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.
Tax·Germany·Bundesfinanzhof·1 week ago
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.
Tax·Germany·Bundesfinanzhof·1 week ago
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.
Tax·Germany·Bundesfinanzhof·1 week ago
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.
Tax·Finland·Tulli·1 week ago·2 documents
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.
Payroll & Labour·Norway·Skatteetaten·1 week ago·5 documents
Old Altinn roles stop working for a-melding on 17 November 2026 — earlier than the previously announced January 2027. Filers need an access package or delegated single-service access by then.
Tax·France·Service Public·1 week ago
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.
Tax·Estonia·Riigikohus·1 week ago
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.
Payroll & Labour·United Kingdom·GOV.UK·1 week ago·2 documents
Guidance now gives six months from the decision letter for tribunal challenges over holiday, arrears and notice pay; redundancy-pay claims keep their own limit, under the wider move to six months from 1 October 2026.
Financial Sector & Markets·Norway·Revisorforeningen·1 week ago
Reporting entities must screen customers against Norway's new statutory PEP list by 1 January 2027; persons dropped from the list may be treated as non-PEP immediately, and temporary holders count only from 12 months.
Tax·Germany·Bundesfinanzhof·1 week ago
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.
Tax·Poland·Eureka·1 week ago
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.
Legal & Corporate·European Union·EUR-Lex·1 week ago
Advocate General Szpunar proposed on 1 October that Article 101 TFEU bars a fined firm from recovering the fine from the director who infringed for it, since fines must stay with the undertaking.
Payroll & Labour·France·Légifrance·1 week ago
Avenant n° 111 replaces article 1.21.d.1 of the CCNSA with a four-year entretien de parcours professionnel, plus age-55, mid-career and pre-60 interviews — effective the day after its extension order is published.
Public Sector & Economy·Denmark·Virk.dk – Samlet Betaling·1 week ago
New SVU guidance: employers must repay overpaid support by the 1st of the month following two months after the demand, with monthly statutory interest and referral to Gældsstyrelsen on default.
Tax·Finland·Vero·1 week ago
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.
Tax·Germany·Bundesfinanzhof·1 week ago
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.
Tax·Germany·Bundesfinanzhof·1 week ago
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.
Legal & Corporate·European Union·EUR-Lex·1 week ago
The CJEU held on 1 October that Article 6(1) of Directive 2011/7 does not bar dismissing a EUR 40 claim where the creditor abuses EU law, but abuse needs both unachieved purpose and artificially created conditions.