Customs & Trade·Tulli·2 days ago
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.
Customs & Trade·Tulli·2 days ago
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.
Excise & Environmental Taxes·Vero·3 days ago
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.
Capital Gains Tax·Finlex·3 days ago
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.
Real Estate & Property Tax·Vero·3 days ago·2 documents
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.
VAT / GST / Indirect Tax·Vero·4 days ago
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.
Customs & Trade·Tulli·4 days ago
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.
VAT / GST / Indirect Tax·Vero·5 days ago
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 Minimum Tax & BEPS·Vero·5 days ago
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.
Customs & Trade·Tulli·5 days ago
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.
Excise & Environmental Taxes·Tulli·5 days ago
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.
Customs & Trade·Tulli·1 week ago
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.
Corporate & Income Tax·Vero·1 week ago·2 documents
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 %.
Customs & Trade·Tulli·1 week ago
Customs registers Chinese glass-bead imports for nine months from 1 October 2026, preserving retroactive anti-dumping duties; no duty rate is set yet.
Customs & Trade·Tulli·1 week ago
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.
Tax Courts & Tribunal Decisions·Finlex·1 week ago
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.
Personal & Owner Taxation·Finlex·1 week ago
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.
VAT / GST / Indirect Tax·Vero·1 week ago
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.
Customs & Trade·Tulli·1 week ago·2 documents
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.