Corporate & Income Tax·Germany·Bundesfinanzhof·4 weeks ago
Administrator fees in a business insolvency are deductible to the business share and provisionable before maturity: the BFH reverses the blanket denial and remands for allocation.
Industry: Across industries
VAT / GST / Indirect Tax·Finland·Finlex·4 weeks ago
KHO:2026:81 reverses the Central Tax Board: a bank that sells housing loans to its subsidiary but keeps administering them bills a taxable service, following the General Court's T-184/25 ruling on Article 135(1)(b)–(d).
Industry: Financial service activities, except insurance and pension funding
Tax Filing, Registration & Penalties·Lithuania·Etar·4 weeks ago
Order No. 1K-309 sets 2026–2028 burden cuts: VMI-assessed liabilities, pre-filled returns, customs easing, EU-fund check cuts and Directive (EU) 2026/470 sustainability-reporting simplification.
Industry: Across industries
Real Estate & Property Tax·Germany·Bundesfinanzhof·4 weeks ago
A split company's decades-long holding of a property subsidiary counts for the acquirer's § 6a pre-retention period: the 2013 merger stays transfer-tax-free despite only three years of direct holding.
Industry: Across industries
International Tax / Double Tax Treaties·Sweden·Skatteverket·4 weeks ago
The 22 May 2023 protocol inserts a principal-purpose test and lets treaty cases go to either state's authority; the protocol takes effect 30 days after the last notification, applying from the next 1 January.
Industry: Across industries
VAT / GST / Indirect Tax·Sweden·Skatteverket·4 weeks ago
Voluntary property VAT now needs continuous letting plus a rolling or one-year lease; shared and alternating use qualifies if all tenants confer deduction rights — but not when the landlord shares the space.
Industry: Renting and operating of own or leased real estate
Customs & Trade·Finland·Tulli·4 weeks 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.
Industry: Across industries
VAT / GST / Indirect Tax·Germany·Bundesfinanzhof·4 weeks ago
60% capital plus sole managing director equals financial integration despite a two-thirds charter quorum — but assessments resting only on the new case law need the parent's amendment application under § 176 AO.
Industry: Across industries
Excise & Environmental Taxes·United Kingdom·GOV.UK·4 weeks ago
Vaping products shipped as duty-free stores on a ship now go on HMRC form C945 alongside alcohol and tobacco; applicants give the voyage and goods details the form lists.
Industry: Sea and coastal freight water transport
Excise & Environmental Taxes·United Kingdom·GOV.UK·4 weeks ago
HMRC has rewritten the Climate Change Levy returns guide: quarterly filing with deadlines on the last working day of the following month, grouped corrections up to four tax years back, and a new pre-filing checklist.
Industry: Electricity, gas, steam and air conditioning supply
Tax Filing, Registration & Penalties·Sweden·Skatteverket·4 weeks ago
Firms approved for F-tax, VAT and employer registration can manage four authorisations and pass read access to software providers; plus Inkomstdeklaration 1 joins program filing and old returns appear on Mina sidor.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Inheritance, Wealth & Gift Tax·Germany·Bundesfinanzhof·4 weeks ago
A GmbH & Co. KG interest stays negative for gift-tax purposes even if the limited partner paid in full and owes nothing more: 933,063 euros instead of 1.5 million in the decided case.
Withholding Tax Rules·Norway·Skatteetaten·4 weeks ago·3 documents
Skatteetaten narrowed the deferred withholding due-date scheme to the few cross-border employers with genuine day-count uncertainty, with grants running to end-2027.
Industry: Across industries
Excise & Environmental Taxes·Sweden·Skatteverket·4 weeks ago
Non-tax-liable storers reclaim the full energy tax on electricity returned to the same concession grid after battery storage; yearly application within three years, paid to the tax account.
Industry: Across industries
Customs & Trade·Finland·Tulli·4 weeks 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.
Industry: Across industries
Excise & Environmental Taxes·United Kingdom·GOV.UK·4 weeks ago
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
Industry: Passenger rail transport, interurban
Real Estate & Property Tax·Norway·Skatteetaten·4 weeks ago
Kartverket warns the draft særavgiftsforskrift chapter 21 can be read as changing the dokumentavgift base: salgsverdi, expropriation, jordskifte, corrections and exemptions need clarification.
Industry: Across industries
Tax Courts & Tribunal Decisions·Germany·Bundesfinanzhof·4 weeks ago
Differenzkindergeld where a parent works in Switzerland: the Kinderzulage offsets the German claim at its gross amount, the cantonal Kinderabzug does not count at all, and francs convert at the payout-day rate.
Capital Gains Tax·United Kingdom·GOV.UK·4 weeks ago
UK property-richness and substantial-indirect-interest tests now apply per cell for protected cell companies; pre-26 November 2025 disposals stay on the per-company test with a targeted anti-avoidance warning.
Industry: Across industries