Payroll & Labour·European Union·EUR-Lex·2 weeks ago
Travel time, even outside normal hours, to and from an employer-set workplace other than the fixed one is working time under Directive 2003/88; the ECJ ruled its 48-hour-week question inadmissible.
Industry: Across industries
Payroll & Labour·France·Entreprendre Service Public·2 weeks ago·2 documents
Shops damaged or shut by order in the 17–18 October violence get short-time work at zero cost under 250 staff, up to 12 months to pay employer levies, and independents can claim up to €6,000 CPSTI aid.
Industry: Across industries
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
Financial Sector & Markets·United Kingdom·Legislation gov·2 weeks ago·3 documents
From 1 January 2027 societies may execute by seal or signatories instead of mandatory sealing, and three liquidity and prudential funding sources leave the 50% wholesale calculation.
Industry: Other monetary intermediation
Public Sector & Economy·United Kingdom·GOV.UK·2 weeks ago
September total was 4% below August and 5% below a year earlier; compulsory liquidations rose while administrations fell 44% on the month.
Industry: Across industries
Tax·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
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·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
Tax·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·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
Tax·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.
Tax·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
Payroll & Labour·Luxembourg·Guichet.public.lu·2 weeks ago
Guichet's posting-declaration page now accepts French, German or English for the article L. 142-3 documents kept for inspection; the previous version allowed only French or German.
Industry: Across industries
Tax·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
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·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
Payroll & Labour·Finland·Kela·2 weeks ago
Employers should file Kela claims on separate Tulorekisteri reports, include employment and absence data, and report the paid-absence continuation date so the allowance reaches the right payee.
Industry: Across industries
Accounting & Reporting·United Kingdom·GOV.UK·2 weeks ago
English FE colleges must file October-December 2026 dry-run data by 12 February 2027, a week earlier; other dates unchanged.
Industry: Post-secondary non-tertiary education
Payroll & Labour·European Union·EUR-Lex·2 weeks ago
In C-359/25 the Court finds an age-based difference of treatment in Greece automatic retirement of diplomats at 65, but holds Directive 2000/78 tolerates it where generational renewal is appropriate and necessary.
Industry: Foreign affairs