Customs & Trade·European Union·EUR-Lex·4 weeks ago
The General Court holds that e-bike parts declared in staggered consignments over months are complete bicycles under Rule 2(a) where objective evidence shows they form a whole.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago·11 documents
HMRC's deliberate-defaulters guidance now requires qualifying potential lost revenue above £50,000 before details may be published; the main worked examples have been doubled to match.
Industry: Across industries
Regional / Sub-national Tax·Lithuania·Etar·4 weeks ago
Elektrėnai replaced its 2017 relief rules: income-tested land, property and inheritance-tax relief, plus scored state-land lease relief up to 100 per cent.
Industry: Across industries
Tax Incentives, Credits & Reliefs·Norway·Revisorforeningen·4 weeks ago
Paid-up capital rules deferred past 2027 with an anti-avoidance warning; Skattefunn group cap defined with auditor attestation; income tax cut NOK 6.4bn; wealth-tax rates held; ASK extended to Euronext Growth.
Industry: Across industries
VAT / GST / Indirect Tax·European Union·EUR-Lex·4 weeks ago
The General Court holds that an intermediate acquirer which first adds the 'Autoliquidation' mention years after triangular supplies cannot claim the simplification scheme, even limited to the current tax period.
Industry: Across industries
Excise & Environmental Taxes·Finland·Vero·4 weeks ago
Small electricity producers now see the 800,000 kWh/plant threshold in figures — and a new note: fuels they burn are taxable, so electricity-return corrections must extend to the monthly fuel returns.
Industry: Production of electricity
VAT / GST / Indirect Tax·Norway·Revisorforeningen·4 weeks ago
Customs on clothing cut to 5% and seven fish tariff lines to zero; sugar-tax exemption widened, all electric vans freed of insurance tax, petroleum CO2 tax quarterly under Skatteetaten.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·Chartered Institute of Taxation·4 weeks ago
HMRC has paused ARN checks on helplines until 17 November 2026; from 18 November every employee who contacts HMRC for clients needs access to the firm's 11-character reference.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
VAT / GST / Indirect Tax·Sweden·Skatteverket·4 weeks ago
After EU ruling T-366/25, Skatteverket tests each recipient separately: a half share that cannot run the business alone falls outside 5 kap. 38 § ML even when reunited in a joint company.
Industry: Across industries
Capital Gains Tax·Finland·Finlex·4 weeks ago
A 35-trading-day market-price adjustment made the final EUR 8.50/share price conditional, so the listed-share acquisition falls outside the transfer-tax exemption — including its fixed EUR 8 preliminary instalment.
Industry: Financial service activities, except insurance and pension funding · Activities auxiliary to financial services and insurance activities
Withholding Tax Rules·United Kingdom·GOV.UK·4 weeks ago
CIS contractors whose reported deduction rates do not match subcontractors' verified rates may get an HMRC email or letter between 7 October and 7 November asking them to review and correct returns.
Industry: Construction
Corporate & Income Tax·United Kingdom·Chartered Institute of Taxation·4 weeks ago
The CIOT has asked HMRC to clarify uncertainties from the July rewrite of BIM45700 on interest relief where proprietors withdraw capital, including how returns filed under the old guidance stand.
Industry: Across industries
Real Estate & Property Tax·Finland·Vero·4 weeks ago·2 documents
The Tax Administration reissued the building-land valuation decision for 2026: it enters into force 31 December 2026, applies to 2026 values, and rolls the phase-in base from 2024/2025 to 2025/2026 with rates unchanged.
Industry: Across industries
Customs & Trade·Estonia·e-MTA·4 weeks ago
EMTA's technical-services page no longer carries the Complex customs-declaration system subsection — its interface description, messages, data composition, code lists and schemas are gone as of 7 October 2026.
Industry: Other transportation support activities
Tax Incentives, Credits & Reliefs·Norway·Regnskapnorge·4 weeks ago
Budget 2027 proposes a two-part company-car benefit — 20% of listepris plus NOK 16,200–39,700 by engine type — a group-wide NOK 25m Skattefunn cap, and a VAT threshold for EVs cut to NOK 150,000.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago
Inaccuracies in documents given to HMRC by large businesses under a Special Measures or Confirmation Notice count as failure to take reasonable care in two defined cases.
Industry: Across industries
Payroll Tax & Employer Contributions·Denmark·Virk.dk – Samlet Betaling·4 weeks ago·3 documents
AFU guidance replaces the employer-registration test with a posting test tied to the employee’s usual workplace, and the foreign-employer page drops the Switzerland exclusion.
Industry: Across industries
VAT / GST / Indirect Tax·Finland·Vero·4 weeks ago
Pawn-auction fees charged on defaulted pledges are consideration for the taxable sale service, not the exempt credit, so a pawnbroker must charge VAT on all four fees under CSN:023/2026.
Industry: Other credit granting
Tax Incentives, Credits & Reliefs·France·Légifrance·4 weeks ago·2 documents
Firms billing energy-renovation work done by subcontractors need a new Annexe III certification to keep CITE and éco-PTZ eligibility; the 30 September 2026 order sets the staffing, file, monitoring and audit rulebook.
Industry: Specialised construction activities