Legal & Corporate·Poland·Zakład Ubezpieczeń Społecznych·2 weeks ago
Stale entries face automatic re-coding by 31 January 2027 or deletion from CEIDG, ending ZUS payer registration; the accident-insurance rate from 1 April 2027 follows the PKD 2025 code on record at 31 December 2026.
Industry: Across industries
Tax·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
IT, Cybersecurity & Data·Finland·Telp·2 weeks ago
Public-interest processing needs a statutory basis; since 1 September 2026 it also reaches private handlers of public tasks, and research or statistics must check whether the basis is duty or public interest.
Industry: Across industries
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
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
Financial Sector & Markets·United Kingdom·Legislation gov·2 weeks ago·3 documents
From 1 January 2027 CRR firms use Treasury designations — existing decisions carried over — for overseas bank, investment-firm, exchange, covered-bond, sovereign and holding-company exposures.
Industry: Financial service activities, except insurance and pension funding
Financial Sector & Markets·United Kingdom·Legislation gov·2 weeks ago
Permanent clearing and margin exemptions no longer turn on equivalence: UK-UK needs no FCA notice, cross-border uses 30-day non-objection.
Industry: Financial and insurance activities
Tax·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.
Tax·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
Audit·Estonia·Audiitorkogu·2 weeks ago·2 documents
The 22 October 2026 Monitoorimine+ methodology and workfile replaces the December 2022 version with a five-sheet documentation workbook for voluntary monitoring inspections.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·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
Accounting & Reporting·Norway·Finanstilsynet·2 weeks ago
Over half gave no or boilerplate IFRS 18 disclosure in 2025 annuals; only 8% updated in H1 2026; standard applies from 1 January 2027.
Industry: Across industries
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
Legal & Corporate·European Union·EUR-Lex·2 weeks ago
In Case C-578/25 Ariez the AG says Articles 20 and 23(2) lack direct effect, so a disproportionate Spanish discharge bar must be read consistently, not disapplied.
Industry: Across industries
Tax·Denmark·Skat.dk·2 weeks ago
From income year 2026, SU recipients in 25 yderkommuner and 10 small islands deduct travel to their uddannelsessted — unless an ungdomskort or mileage allowance already covered the trip.
Legal & Corporate·Hong Kong SAR China·Judiciary Legal Reference System (LEGALREF)·2 weeks ago
Singapore subsidiary in liquidation winds up Hong Kong parent over USD4.335m paid after the subsidiary's own winding-up application; ordinary-course payment for goods is no defence without benefit to creditors.
Industry: Across industries
Financial Sector & Markets·Norway·Finanstilsynet·2 weeks ago
Manual clarifies which OTC derivatives face transparency and harmonises tick sizes; draft until consolidated-tape acts apply.
Industry: Administration of financial markets · Other activities auxiliary to financial services, except insurance and pension funding
Payroll & Labour·Sweden·Kollektivavtal·2 weeks ago
Unionen avtal 3217 with Arbetsgivaralliansen runs 1 May 2025–31 May 2027 with a 2.8% wage scope in 2026, fixed-krona minimum-wage rises and higher Flexpension contributions.
Tax·European Union·EUR-Lex·2 weeks ago
Commission ends countervailing duties on Chinese solar glass: subsidisation continues but Union output is zero, so no injury can recur; duties paid since 22 July 2025 are repayable.
Industry: Shaping and processing of flat glass