Skatt·Norge·Skatteetaten·for 1 uke siden
Skattedirektoratet: en mva-registrert virksomhet med ideell aktivitet skal bruke snudd avregning på utenlandske tjenester også til den ideelle delen — bruken påvirker bare fradraget.
Skatt·Tyskland·Bundesfinanzhof·for 1 uke siden
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.
Skatt·Tyskland·Bundesfinanzhof·for 1 uke siden
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.
Skatt·Tyskland·Bundesfinanzhof·for 1 uke siden
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.
Skatt·Finland·Tulli·for 1 uke siden·2 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.
Lønn og arbeidsliv·Norge·Skatteetaten·for 1 uke siden·5 dokumenter
Gamle Altinn-roller slutter å virke for a-melding 17. november 2026 — tidligere enn varslet januar 2027. Den som leverer trenger tilgangspakke eller delegert enkelttjenestetilgang innen da.
Skatt·Frankrike·Service Public·for 1 uke siden
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.
Skatt·Estland·Riigikohus·for 1 uke siden
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.
Lønn og arbeidsliv·Storbritannia·GOV.UK·for 1 uke siden·2 dokumenter
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.
Finanssektor og markeder·Norge·Revisorforeningen·for 1 uke siden
Rapporteringspliktige skal screene kunder mot Norges nye PEP-liste innen 1. januar 2027; strøkne personer kan straks anses som ikke-PEP, og vikarer teller først fra 12 måneder.
Skatt·Tyskland·Bundesfinanzhof·for 1 uke siden
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.
Skatt·Polen·Eureka·for 1 uke siden
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.
Juridisk og selskapsrett·Den europeiske union·EUR-Lex·for 1 uke siden
Generaladvokat Szpunar foreslo 1. oktober at TEUV artikkel 101 hindrer et bøtelagt foretak i å velte boten over på den skyldige direktøren, siden bøter må bli hos foretaket.
Lønn og arbeidsliv·Frankrike·Légifrance·for 1 uke siden
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.
Offentlig sektor og økonomi·Danmark·Virk.dk – Samlet Betaling·for 1 uke siden
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.
Skatt·Finland·Vero·for 1 uke siden
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.
Skatt·Tyskland·Bundesfinanzhof·for 1 uke siden
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.
Skatt·Tyskland·Bundesfinanzhof·for 1 uke siden
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.
Juridisk og selskapsrett·Den europeiske union·EUR-Lex·for 1 uke siden
EU-domstolen fastslo 1. oktober at artikkel 6 nr. 1 i direktiv 2011/7 ikke hindrer avvisning av et krav på 40 euro ved misbruk av EU-retten, men misbruk krever både uoppnådd formål og kunstig skapte vilkår.