Toll og handel·Den europeiske union·EUR-Lex·for 3 uker siden
Titandioksid med opprinnelse i Storbritannia får tre nye TARIC-tilleggskoder (88ET, 88EU, 8999) og unionsovervåking fra dagen etter kunngjøringen — oppdater deklarasjonene og hold opprinnelsesdokumentasjon klar.
E-faktura og digitale rapporteringskrav·Storbritannia·GOV.UK·for 3 uker siden
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Gevinstbeskatning·Estland·e-MTA·for 3 uker siden·4 dokumenter
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Global minimumsskatt og BEPS·Storbritannia·GOV.UK·for 3 uker siden
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Gevinstbeskatning·Storbritannia·GOV.UK·for 3 uker siden·4 dokumenter
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Toll og handel·Estland·e-MTA·for 3 uker siden
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
Person- og eierbeskatning·Norge·Skatteetaten·for 3 uker siden
Skatteklagenemnda opphevet ligninger som hadde skattlagt utdelinger fra en amerikansk QDOT etter § 5-42: en norsk begunstiget anses som eier av midlene og skattlegges for avkastning, gevinster og formue.
Regler om kildeskatt·Finland·Vero·for 3 uker siden·2 dokumenter
CSN:028/2026: an elite athlete joining a Finnish top-league team is not in duties requiring special expertise, so the key-person source-tax regime does not apply.
Særavgifter og miljøavgifter·Storbritannia·GOV.UK·for 3 uker siden
HMRC adds a stamp-free exception for vaping products moved to Continental Shelf oil/gas installations or loaded onto support vessels on eligible voyages.
Toll og handel·Estland·e-MTA·for 3 uker siden
If your own ICS2-linked system goes down and it hits ICS2 operations, you or your authorised IT provider must report it to Maksu- ja Tolliamet at EEservicedesk@emta.ee under the continuity guide.
MVA / indirekte skatter·Finland·Finlex·for 3 uker siden
KHO:2026:74 overturns the Central Tax Board: the device cover leaves the risk with A Oy, so leasing plus cover is one taxable supply and VAT on repairs and replacements is deductible.
MVA / indirekte skatter·Sverige·Skatteverket·for 3 uker siden
A loss-making trip sale stays under VMB with a taxable amount of 0 kronor: no VAT due, no refund, and no offset against profits on other trips.
Person- og eierbeskatning·Tyskland·Deutscher Steuerberaterverband e.V.·for 3 uker siden
The cabinet adopted the EStRefG 2027 draft on 2 September 2026 — higher allowances, Kindergeld at 267 EUR from 2027, Mini-Job levy at 5%. Bundesrat first readings on Frühstartrente and JStG 2026 are set for 25 September.
Regional / lokal skatt·Litauen·Etar·for 3 uker siden
Kaunas Decision No. T-520 of 15 September 2026 adds the Šiaurės pr. 5A lot and adjoining territory to the chargeable parking list as a green-zone location, paying on working days 8:00–18:00.
Eiendom og eiendomsskatt·Storbritannia·GOV.UK·for 3 uker siden
The Rating Manual swaps 2017 certification for the 2026 transitional-relief scheme, adding improvement-relief amounts to the 2026 certificates and a 31 March 2027 split/merger list window.
Skattedommer og nemndsavgjørelser·Tyskland·Bundesfinanzhof·for 3 uker siden
A simply signed pleading sent via a firm's Gesellschaftspostfach is valid even where a different authorised Steuerberater triggered the send. The IX. Senat vacated FG München and remanded.
Særavgifter og miljøavgifter·Litauen·Etar·for 3 uker siden
VMI Order No. VA-60 of 16 September 2026 restates the 2011 VA-144 rules on proving excise goods irretrievably lost or destroyed, resetting filing deadlines and the FR1113 recognition procedure.
Skattedommer og nemndsavgjørelser·Tyskland·Bundesfinanzhof·for 3 uker siden
Third-party care without the objecting parent's involvement cannot be attributed to him, even by his own parents nearby. The III. Senat vacated the lower judgment and granted the transfer outright.
Gevinstbeskatning·Sverige·Skatteverket·for 3 uker siden
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.