VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 weeks ago
Airfreight rises to 55p per kilo (£135 minimum); groupage rises to £125 plus £110 (£235 floor); full loads rise to £760 per consignment.
Industry: Across industries
Customs & Trade·Estonia·e-MTA·2 weeks ago
The 22 October table adds a 24.10 kl 12–13 ICS2 window for ENS and arrival notifications alongside the standing 30 Oct–2 Nov block.
Industry: Across industries
Corporate & Income Tax·European Union·EUR-Lex·2 weeks ago
AG Kokott says Portugal cannot scale parent-subsidiary dividend relief by the age of each share lot: once the parent holds a qualifying stake for the minimum period, every dividend it receives is covered in full.
Industry: Across industries
Tax Courts & Tribunal Decisions·Germany·Bundesfinanzhof·2 weeks ago
A vGA routed through a sister company can reopen a final shareholder assessment via later acquisition costs; the BFH allows indirect consequences under § 32a but remands for missing waiver, value and loss-year findings.
Industry: Across industries
Personal & Owner Taxation·France·Entreprendre Service Public·2 weeks ago
Payments into ESUS and sociétés foncières solidaires from 22 October 2026 qualify again at 25%; new 30% rates for Corsica/DROM funds and JEII-focused FCPI start the same day.
Tax Courts & Tribunal Decisions·European Union·EUR-Lex·2 weeks ago
In C-287/25 to C-289/25 AG Kokott says parents with resident and non-resident subsidiaries are not comparable where France taxes neither the profits, and refusing definitive-loss relief is in any event justified.
Industry: Financial service activities, except insurance and pension funding
Personal & Owner Taxation·Denmark·Skat.dk·2 weeks ago
A child forskudsopgørelse is issued for capital income above 10,000 kr. or aktieindkomst above grundbeløbet; the automatic skattekort needs wage income, and young people's own TastSelv access runs to age 17.
Excise & Environmental Taxes·United Kingdom·GOV.UK·2 weeks ago
Notice 196 splits loss reporting into immediate email for exceptional losses and W1 for normal operational losses; duty excuse is now routine operations.
Industry: Warehousing and storage
Customs & Trade·Estonia·e-MTA·2 weeks ago
The 22 October origin instructions replace N864 with U082+C100 REX or U162 up to EUR 6000 for Armenian invoice declarations under preference 300.
Industry: Across industries
Real Estate & Property Tax·United Kingdom·GOV.UK·2 weeks ago
Where all users are disabled and use fits paragraph 16(1)(a)-(d), exemption can follow; pre-2015/2016 referral rule and strict spatial wording go.
Industry: Across industries
Tax Courts & Tribunal Decisions·European Union·EUR-Lex·2 weeks ago
In C-533/24 AG Rantos would uphold Chapter III of Regulation 2022/1854 and clear Ireland 2023 Act: a 75% rate on surplus profits and no pre-2018 losses in the base breach neither legal certainty nor the Charter.
Industry: Extraction of natural gas
Customs & Trade·Estonia·e-MTA·2 weeks ago
The 22 October legal-acts list drops the temporary EUR 3 duty pair and adds Delegated Regulation 2026/2152 fixing the Union handling fee at EUR 2 per item.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·United Kingdom·GOV.UK·2 weeks ago
HMRC treats ill-health as including mental-health support and adds non-medical menopause support to the exempt welfare-counselling subjects for EAPs.
Industry: Across industries
Corporate & Income Tax·Estonia·e-MTA·2 weeks ago·3 documents
EMTA's 2024 merger/division summaries allow a domestic split without liquidation under TuMS s 50(22) and carry a Spanish-tax exemption remainder into a merger under s 54(5).
Industry: Across industries
Corporate & Income Tax·European Union·EUR-Lex·2 weeks ago
In Case C-358/24 AG Rantos proposes that Chapter III of Regulation 2022/1854 was validly adopted on Article 122(1) TFEU, and that Belgium oil levy is equivalent for refiners but not for primary-participant distributors.
Industry: Manufacture of refined petroleum products
Tax Incentives, Credits & Reliefs·Sweden·Skatteverket·2 weeks ago
Skatteverket approved FPES and Insamlingsstiftelsen Stockholms Resiliensstiftelse as gift recipients; gifts of at least 200 kronor per occasion count toward the 25% reduction.
Excise & Environmental Taxes·Norway·Skatteetaten·2 weeks ago·3 documents
Reduced CO2-avgift would cover offshore vessels over 5,000 GT between Norwegian ports; Norway-to-foreign trips via shelf units go exempt; comments due 3 December 2026.
Industry: Water transport
Excise & Environmental Taxes·European Union·EUR-Lex·2 weeks ago
In C-327/25 the Court holds Regulation 2022/1854 does not catch Bulgaria 5% FSES levy on all electricity-sale revenues, rejects the climate, market and capital-movement questions, and declines Charter review.
Industry: Production of electricity
Corporate & Income Tax·United Kingdom·Case Law·2 weeks ago
ScottishPower consumer redress agreed with Ofgem counts as penalties under CTA 2009 s.54 and is not deductible, reversing the Court of Appeal.
Industry: Across industries