Skatt·Sverige·Skatteverket·for 2 døgn siden
The 22 May 2023 protocol inserts a principal-purpose test and lets treaty cases go to either state's authority; the protocol takes effect 30 days after the last notification, applying from the next 1 January.
Skatt·Sverige·Skatteverket·for 2 døgn siden
Voluntary property VAT now needs continuous letting plus a rolling or one-year lease; shared and alternating use qualifies if all tenants confer deduction rights — but not when the landlord shares the space.
Skatt·Finland·Tulli·for 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.
Juridisk og selskapsrett·Storbritannia·GOV.UK·for 2 døgn siden
The CMA has served a Schedule 7 pre-emptive action order on BT's completed TalkTalk/PlatformX acquisition with a same-day derogation; representations close 9 October, report due 19 October.
Finanssektor og markeder·Den europeiske union·EUR-Lex·for 2 døgn siden
Forordning (EU) 2026/2257 sletter Olga Belyavtseva fra 2024/2642-listen, mens forordning (EU) 2026/2263 fører henne under Ukraina-regimet, og oppdaterer åtte oppføringer.
Finanssektor og markeder·Sverige·FAR·for 2 døgn siden
Risk assessors flag aktiebolag and foreign firms with Swedish sites; AMLA submits three AML standards, Brå finds the corporate laundering offence stretched beyond intent, and BFN says materiality is case by case.
Skatt·Tyskland·Bundesfinanzhof·for 2 døgn siden
60% capital plus sole managing director equals financial integration despite a two-thirds charter quorum — but assessments resting only on the new case law need the parent's amendment application under § 176 AO.
Revisjon·Litauen·Etar·for 2 døgn siden
Order No. V3-21 lets third-country auditors assuring 2025–2030 sustainability reports file a new Annex 11 form instead of the point 5.1/5.2 documents, with a five-day AVNT listing decision.
Skatt·Storbritannia·GOV.UK·for 2 døgn siden
Vaping products shipped as duty-free stores on a ship now go on HMRC form C945 alongside alcohol and tobacco; applicants give the voyage and goods details the form lists.
Skatt·Storbritannia·GOV.UK·for 2 døgn siden
HMRC has rewritten the Climate Change Levy returns guide: quarterly filing with deadlines on the last working day of the following month, grouped corrections up to four tax years back, and a new pre-filing checklist.
Skatt·Sverige·Skatteverket·for 2 døgn siden
Firms approved for F-tax, VAT and employer registration can manage four authorisations and pass read access to software providers; plus Inkomstdeklaration 1 joins program filing and old returns appear on Mina sidor.
Juridisk og selskapsrett·Den europeiske union·EUR-Lex·for 2 døgn siden
Sak C-572/25 P: 15-dagersfristen i artikkel 22 løper først fra et aktivt grunnlag som muliggjør en foreløpig vurdering; Luxembourgs henvisning av 7. februar 2024 var rettidig.
Lønn og arbeidsliv·Frankrike·Légifrance·for 2 døgn siden·2 dokumenter
Employees sitting on the new national guidance and vocational-training council join the 1980 list: the 30 September 2026 order adds the council, extending the existing paid meeting-leave right to its members.
Lønn og arbeidsliv·Luxemburg·Legilux·for 2 døgn siden
The 11 October 2026 consolidated text repoints pre-recruitment medical examinations to Article 14(5) of the July 2026 State exams law: fitness for the post sought, results sent to the hiring administration.
Skatt·Tyskland·Bundesfinanzhof·for 2 døgn siden
A GmbH & Co. KG interest stays negative for gift-tax purposes even if the limited partner paid in full and owes nothing more: 933,063 euros instead of 1.5 million in the decided case.
Skatt·Norge·Skatteetaten·for 2 døgn siden·3 dokumenter
Skatteetaten har innsnevret ordningen med utsatt forfallsdato for forskuddstrekk til de få grensekryssende arbeidsgiverne med reell usikkerhet om antall dager, med innvilgelse til utgangen av 2027.
Juridisk og selskapsrett·Litauen·Etar·for 2 døgn siden
Resolution No. 740 backs bills XVP-1108(2), XVP-1109(2) and XVP-1110(2) but rewrites them: core requirements instead of a fixed template, no equivalence proof, and a proposed 1 July 2027 entry into force.
Skatt·Sverige·Skatteverket·for 2 døgn siden
Non-tax-liable storers reclaim the full energy tax on electricity returned to the same concession grid after battery storage; yearly application within three years, paid to the tax account.
Lønn og arbeidsliv·Tyskland·Rechtsprechung des Bundes·for 2 døgn siden
The 2027 notice sets 764, 902, 1 031 and 1 070 Euro per month for years one to four of Berufsausbildungen begun in 2027.