fredag 9. oktober 2026
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Toll og handelStorbritanniaGOV.UKfor 12 timer siden
HMRC lifts the online-service upper thresholds for cider and both sparkling-cider bands from 20 to 110 litres, and drops the separate sparkling-wine row.
Skattemelding, registrering og tilleggsskattStorbritanniaGOV.UKfor 12 timer siden
New HMRC manual section says trustee tax work for the trust is not a separate advisory service — but external advisers to the trust still face registration.
Skattemelding, registrering og tilleggsskattStorbritanniaGOV.UKfor 12 timer siden2 dokumenter
A wrong reference may see payment applied to another tax bill you owe; both guides now name the HMRC enquiries team to ask for it to be moved.
Særavgifter og miljøavgifterStorbritanniaGOV.UKfor 12 timer siden
Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.
Selskaps- og inntektsskattTysklandBundesfinanzhoffor 2 døgn siden
Administrator fees in a business insolvency are deductible to the business share and provisionable before maturity: the BFH reverses the blanket denial and remands for allocation.
MVA / indirekte skatterFinlandFinlexfor 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).
Skattemelding, registrering og tilleggsskattLitauenEtarfor 2 døgn siden
Order No. 1K-309 sets 2026–2028 burden cuts: VMI-assessed liabilities, pre-filled returns, customs easing, EU-fund check cuts and Directive (EU) 2026/470 sustainability-reporting simplification.
Eiendom og eiendomsskattTysklandBundesfinanzhoffor 2 døgn siden
A split company's decades-long holding of a property subsidiary counts for the acquirer's § 6a pre-retention period: the 2013 merger stays transfer-tax-free despite only three years of direct holding.
Internasjonal skatt / skatteavtalerSverigeSkatteverketfor 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.
MVA / indirekte skatterSverigeSkatteverketfor 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.
Toll og handelFinlandTullifor 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.
MVA / indirekte skatterTysklandBundesfinanzhoffor 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.
Særavgifter og miljøavgifterStorbritanniaGOV.UKfor 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.
Særavgifter og miljøavgifterStorbritanniaGOV.UKfor 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.
Skattemelding, registrering og tilleggsskattSverigeSkatteverketfor 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.
Arve-, formues- og gaveskattTysklandBundesfinanzhoffor 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.
Regler om kildeskattNorgeSkatteetatenfor 2 døgn siden3 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.
Særavgifter og miljøavgifterSverigeSkatteverketfor 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.
Toll og handelFinlandTullifor 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 miljøavgifterStorbritanniaGOV.UKfor 2 døgn siden
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
