Primary Legislation / Official Gazette·Sweden·Regeringskansliets rättsdatabaser·1 month ago
From 2 January 2027, the scope includes partly publicly funded private activities under Lag (2026:1637); the duty covers technical processing and storage, including subcontractors.
Competition & Antitrust Law·United Kingdom·GOV.UK·1 month ago
The phase 1 inquiry launched on 26 August. The initial invitation to comment is closed, and the statutory decision deadline remains subject to limited extension powers.
Shareholder Rights & General Meeting Rules·Finland·KILA·1 month ago·2 documents
KILA requires reliable advance decisions and evidence; a qualifying dividend liability covers the full decision, with recipients assessed on the same principles.
Insolvency & Restructuring Law·Sweden·Skatteverket·1 month ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Competition & Antitrust Law·Estonia·Riigi Teataja·2 months ago
From 25 August 2026, the national implementing regulation refers to EU Regulation 2026/877 for technology-transfer agreements under Competition Act § 6(1).
Shareholder Rights & General Meeting Rules·Latvia·Uzņēmumu reģistrs·2 months ago·3 documents
Latvia’s Enterprise Register says a general power to decide distributions later is insufficient. The articles must contain an understandable allocation mechanism.
Professional Body Regulations & Accountant Licensing·Sweden·FAR·2 months ago
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
Primary Legislation / Official Gazette·Sweden·Regeringskansliets rättsdatabaser·2 months ago
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
Insolvency & Restructuring Law·United Kingdom·GOV.UK·2 months ago
HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.
Company Formation, Registry & Corporate Filings·Finland·Suomen Tilintarkastajat ry·2 months ago
HE 126/2026 would ease private-company capital procedures and revise negative-equity notices, special inspections and auditor liability periods. The measures remain proposals.
Company Formation, Registry & Corporate Filings·Finland·Patentti- ja rekisterihallitus·2 months ago
Annual verification still starts in 2027 under PRH guidance. The €300 penalty, or €600 for public limited and European companies, concerns failure to verify after a reminder.
Company Formation, Registry & Corporate Filings·Finland·Patentti- ja rekisterihallitus·2 months ago
PRH directs filers to put contact details on a separate personal-data form. The final accounts of a company dissolved in a full demerger must still be filed within two months of approval.
Company Formation, Registry & Corporate Filings·Finland·Patentti- ja rekisterihallitus·2 months ago
PRH directs filers to put contact details on a separate personal-data form. The final accounts of a company dissolved in a merger must still be filed within two months of approval.
Professional Body Regulations & Accountant Licensing·United Kingdom·GOV.UK·2 months ago·11 documents
HMRC’s registration sanctions guidance covers £5,000 and £10,000 penalties, suspension, client notifications and ineligibility orders, with review and appeal safeguards.
General Court Decisions & Case Law·United Kingdom·Case Law·2 months ago
The Supreme Court allows Augustine’s appeal over a fixed weekly driver fee, confirming the effective-cause test while preserving employers’ objective-justification defence.
Competition & Antitrust Law·United Kingdom·GOV.UK·2 months ago
The hold-separate order requires fortnightly compliance statements; specified departures need prior written CMA consent.
Company Formation, Registry & Corporate Filings·United Kingdom·GOV.UK·2 months ago
The fit-and-proper assessment continues after registration, and Companies House weighs both the seriousness of concerns and evidence that they have been resolved.
Company Formation, Registry & Corporate Filings·United Kingdom·GOV.UK·2 months ago
Applicants must use the supplied paper forms and pay by cheque or postal order. Companies House also now promises to refund the application fee when protection is refused.
Company Formation, Registry & Corporate Filings·Finland·Patentti- ja rekisterihallitus·2 months ago
The form lists a €40 translation extract and a €15 Trade Register extract, with surcharges if the product is scanned or posted; immediate electronic extracts remain free in Virre.