fredag 9. oktober 2026
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MVA / indirekte skatterFinlexfor 2 døgn siden
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).
Toll og handelTullifor 2 døgn siden
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.
Toll og handelTullifor 2 døgn siden
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.
Særavgifter og miljøavgifterVerofor 3 døgn siden
Small electricity producers now see the 800,000 kWh/plant threshold in figures — and a new note: fuels they burn are taxable, so electricity-return corrections must extend to the monthly fuel returns.
GevinstbeskatningFinlexfor 3 døgn siden
A 35-trading-day market-price adjustment made the final EUR 8.50/share price conditional, so the listed-share acquisition falls outside the transfer-tax exemption — including its fixed EUR 8 preliminary instalment.
Eiendom og eiendomsskattVerofor 3 døgn siden2 dokumenter
The Tax Administration reissued the building-land valuation decision for 2026: it enters into force 31 December 2026, applies to 2026 values, and rolls the phase-in base from 2024/2025 to 2025/2026 with rates unchanged.
MVA / indirekte skatterVerofor 4 døgn siden
Pawn-auction fees charged on defaulted pledges are consideration for the taxable sale service, not the exempt credit, so a pawnbroker must charge VAT on all four fees under CSN:023/2026.
Toll og handelTullifor 4 døgn siden
Import declarants must give the goods' location and the proposed inspection place in the correct declaration fields; errors block release from temporary storage and propagate onto the transfer permit.
MVA / indirekte skatterVerofor 5 døgn siden
KVL:022/2026: custom implant drill guides sold to dentists are VAT-free under AVL 36(5) when made by registered dental technicians for an individual patient and used immediately in exempt care.
Global minimumsskatt og BEPSVerofor 5 døgn siden
Swedish GloBE safe-harbour guidance is published: de minimis, simplified-rate, routine-profits, domestic-tax and new permanent incentive and parallel-model reliefs, plus the five-year start-up phase.
Toll og handelTullifor 5 døgn siden
EU producers can ask the Commission to review anti-dumping duties on certain Chinese ring binder mechanisms, extended to Vietnam/Laos consignments; otherwise they lapse after 29 June 2027.
Særavgifter og miljøavgifterTullifor 5 døgn siden
Importers of CBAM goods pay EUR 82.32 per certificate for emissions embedded in goods imported in July–September 2026; the quarterly price tracks realised EU ETS auction prices.
Toll og handelTullifor 1 uke siden
Commission reviews Jindal Stainless Ltd's anti-dumping and subsidy duty rates plus the wider India/Indonesia subsidy duties; affected firms can request hearings within notice deadlines.
Selskaps- og inntektsskattVerofor 1 uke siden2 dokumenter
Vero corrects the 2026 rate for partially exempt entities and non-profit property income from 4,58 % to the statutory 4,57 %; 2025 stays at 4,73 %.
Toll og handelTullifor 1 uke siden
Customs registers Chinese glass-bead imports for nine months from 1 October 2026, preserving retroactive anti-dumping duties; no duty rate is set yet.
Toll og handelTullifor 1 uke siden
Tulli 2.10.2026 duties list adds a 31,4 % residual rate for Moroccan wheels, drops the duplicate corrosion-steel table, shifts codes for plate, biodiesel, profiles.
Skattedommer og nemndsavgjørelserFinlexfor 1 uke siden
KHO:2026:78 treats B Oy, lower tier of a two-tier buyout structure, as a pääomasijoitustoiminta company: the Tax Administration must now rule on liquidation-loss deductibility.
Person- og eierbeskatningFinlexfor 1 uke siden
KHO:2026:79 treats systematic professional betting as tulonhankkimistoiminta: the full 365,606 euro staked outside the EEA, losing bets included, is deductible from earned income.
MVA / indirekte skatterVerofor 1 uke siden
Pawnshop auction fees billed to borrowers are VAT-able collateral-sale services, not exempt credit, under CJEU C-89/23; ruling valid 21 Aug 2026–31 Dec 2027, not final.
Toll og handelTullifor 1 uke siden2 dokumenter
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.
