Corporate & Income Tax·Denmark·Retsinformation·4 weeks ago·2 documents
L 39, tabled 7 October 2026, ends port tax exemption from 2027 after a Commission state-aid request, keeping only a EUR 300,000 de minimis shelter with eAIR reporting.
Industry: Support activities for transportation
Customs & Trade·Finland·Tulli·4 weeks ago
Tulli now records the new Union Customs Code as in force EU-wide since 20 September 2026 under Regulation (EU) 2026/2108, with provisions applying in stages to March 2034.
Industry: Other transportation support activities
Customs & Trade·Finland·Tulli·4 weeks ago
Two 9 October 2026 notices amend the CN explanatory notes: LED-fitted decorative articles move out of lamp heading 9405 to their material code, and heading 3004 gains a glucosamine sulfate definition.
Industry: Across industries
Tax Filing, Registration & Penalties·Denmark·Retsinformation·4 weeks ago·2 documents
L 38, tabled 7 October 2026, puts wrong-levy interest on a statutory footing, bans pledging tax refunds and lets recovery run alongside plate seizures from 1 January 2027.
Industry: Wholesale and retail trade and repair of motor vehicles and motorcycles · Rental and leasing activities · +1 more · Land transport and transport via pipelines
VAT / GST / Indirect Tax·Finland·Vero·4 weeks ago·2 documents
Medication-plan and staff-permit approvals sold inside a responsible-physician bundle are ancillary to the VAT-free medical care — one indivisible supply, no VAT due.
Industry: Human health activities
Customs & Trade·European Union·EUR-Lex·4 weeks ago
Regulation (EU) 2026/2245 orders customs to register Sinopec-made Chinese PVA imports so duties can be levied retroactively; repayment decisions are frozen pending the reopened investigation.
Industry: Manufacture of chemicals and chemical products
VAT / GST / Indirect Tax·Denmark·Retsinformation·4 weeks ago·2 documents
Bill L 36 scraps the coffee duty, zero-rates books, adds gym and music deductions and lifts senior and childminder relief.
Industry: Across industries
Excise & Environmental Taxes·Denmark·Retsinformation·4 weeks ago·2 documents
Bill L 40 extends the kilometre toll to 3,501-11,999 kg vehicles from 5 January 2027, exempts small zero-emission vans and allows sleeper berths.
Industry: Freight transport by road
Customs & Trade·United Kingdom·GOV.UK·4 weeks ago
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.
Real Estate & Property Tax·Lithuania·Etar·4 weeks ago
Homes in Neringa — single and double houses, apartment blocks, dormitories — now pay 0.1% of average market value, down from 0.2%; other bands stay at 0.2% and 0.3%.
Industry: Across industries
Capital Gains Tax·Finland·Vero·4 weeks ago·2 documents
Cash paid in a public bid and shares swapped by a committed co-bidder belong to one acquisition — together they breached the 50% cash cap, so no tax-neutral exchange.
Industry: Across industries
Tax Filing, Registration & Penalties·Norway·Skatteetaten·4 weeks ago
Representatives acting for others keep existing access — unless it was granted before 1 March 2021, in which case it must be requested again through access packages.
Industry: Legal and accounting activities
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago·2 documents
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.
Industry: Financial and insurance activities
VAT / GST / Indirect Tax·Norway·Skatteetaten·4 weeks ago
A contractor drawing on a developer-funded credit line to pay subcontractors must invoice output VAT progressively; deferring to completion is allowed only where no part-payments are received.
Industry: Construction of residential and non-residential buildings
VAT / GST / Indirect Tax·Finland·Vero·4 weeks ago
New Vero guidance: taxi drivers selling via platforms report 13.5% VAT on the full customer fare and self-assess 25.5% reverse-charge VAT on the platform's brokerage fee.
Industry: Taxi operation
Tax Filing, Registration & Penalties·Denmark·Skat.dk·4 weeks ago
Guidance for form 07.058 now states the PAL-exemption deadlines: 1 May in the fourth year normally, 31 December in the fourth year under the Denmark-Germany treaty.
Excise & Environmental Taxes·United Kingdom·GOV.UK·4 weeks ago
Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.
Industry: Warehousing and storage
VAT / GST / Indirect Tax·Finland·Vero·4 weeks ago·2 documents
KVL:031/2026: an SPV's recharges of bank interest and commitment fees to operating companies in a receivables sale are outside VAT scope — no credit service, no consideration for claims transactions, no factoring.
Industry: Financial service activities, except insurance and pension funding