Legal & Corporate·Lithuania·Etar·4 weeks ago
Resolution No. 740 backs bills XVP-1108(2), XVP-1109(2) and XVP-1110(2) but rewrites them: core requirements instead of a fixed template, no equivalence proof, and a proposed 1 July 2027 entry into force.
Industry: General public administration activities
Tax·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
Payroll & Labour·Germany·Rechtsprechung des Bundes·4 weeks ago
The 2027 notice sets 764, 902, 1 031 and 1 070 Euro per month for years one to four of Berufsausbildungen begun in 2027.
Industry: Across industries
Tax·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
Payroll & Labour·United Kingdom·GOV.UK·4 weeks ago·4 documents
HMRC has folded the Appendix 1 behind-camera roles into a rewritten ESM4120 and withdrawn ESM4118, changing the self-employment conditions for directors of photography, composers and several VFX and production roles.
Industry: Motion picture, video and television programme activities
Legal & Corporate·Estonia·Eesti Raamatupidajate Kogu·4 weeks ago
Level-6 re-certification costs 101,68 €; level-7 terms set at least 60 training hours, at least three years' experience and a 147,56 € fee, with no level-7 re-certification in 2026–2027.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·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
Financial Sector & Markets·Norway·Finanstilsynet·4 weeks ago
Fifteen listed companies' 2026 half-year reports lacked the management declaration and nineteen said nothing about auditor review; Finanstilsynet has had the deficiencies published.
Industry: Across industries
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
Legal & Corporate·Lithuania·Liteko·4 weeks ago
Ruling No. e2A-1414-560/2026 keeps both finbee.lt fee terms void from conclusion: the 47% upfront slice breaches the 25% cap and partial co-investment cannot trigger the 12% exception.
Industry: Financial service activities, except insurance and pension funding
Payroll & Labour·European Union·EUR-Lex·4 weeks ago
Case C-808/24: Article 2(1) of Directive 2003/88 confers no individual rights, so misclassified on-call time alone founds no EU damages claim; only breach of the 48-hour limit in Article 6(b) does, paid on actual harm.
Industry: Public administration and defence; compulsory social security
Tax·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.
Payroll & Labour·Germany·Deutsche Rentenversicherung·4 weeks ago
Pension ceiling 8,850 euros a month, health/care 6,375 euros, compulsory-insurance line 84,150 euros a year — the ordinance still needs Bundesrat consent.
Industry: Public administration and defence; compulsory social security
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
Tax·Sweden·Skatteverket·4 weeks ago
Business income earned over several years but taxed in one can be spread: single multi-year assignments, leasehold and trademark disposals, relocation pay and property recaptures qualify.
Industry: Across industries
Tax·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·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
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·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