Tax·European Union·EUR-Lex·1 month ago
The optional reverse charge and the Quick Reaction Mechanism, both expiring 31 December 2026, would apply until 30 June 2030 as a bridge to the VAT-in-the-Digital-Age reporting duties.
Industry: Telecommunications · Electricity, gas, steam and air conditioning supply · +2 more · Wholesale of electronic and telecommunications equipment and parts · Crop and animal production, hunting and related service activities
Tax·Finland·Finlex·1 month ago
KHO:2026:79 treats systematic professional betting as tulonhankkimistoiminta: the full 365,606 euro staked outside the EEA, losing bets included, is deductible from earned income.
Public Sector & Economy·Estonia·Riigi Teataja·1 month ago
Fish and aquaculture processing support: building-right term cut to 3 years, new application documents, penalties now ineligible, wider conflict rules and re-pointed beneficiary duties.
Industry: Processing and preserving of fish, crustaceans and molluscs
Tax·United Kingdom·Revenue Jersey·1 month ago
Revenue Jersey confirms the joint-filing election deadline has passed and the next election opens 1 August 2027; pre-deadline instructions and past helpdesk dates removed.
Tax·Estonia·e-MTA·1 month ago·3 documents
EMTA's republished stores instructions (2 Oct 2026, point 2.1.7 updated) set AES export, arrival and exit-notification duties for ship and aircraft victualling.
Industry: Air transport · Water transport
Tax·Sweden·Skatteverket·1 month ago
Government bill 2025/26:309 would let kupongbolag file coupon-tax data electronically, scrap paper-era form rules, and give Skatteverket new control and third-party orders — in force 1 January 2027.
Industry: Across industries
Public Sector & Economy·Germany·Landesrecht Nordrhein-Westfalen·1 month ago
NRW ersetzt die Richtlinie von 2018: 1 200 Euro monatlich bis zu zwölf Monate für innovative Gründungen, plus Zuschuss für gemischtgeschlechtliche Teams — Antrag vor Gewerbeanmeldung, Juryvotum Pflicht.
Industry: Across industries
Tax·Sweden·Skatteverket·1 month ago
Skatteverket's 2 October position: frikraft is tax-exempt only if the consumer pays nothing for the power or its transfer; metering, connection and producer-grid settlements do not block relief.
Industry: Electric power generation, transmission and distribution
Accounting & Reporting·France·Sidoni·1 month ago
CNCC (EC 2026-13): no PREC at 31 December for tacitly renewed health contracts effective 1 January; book any proven shortfall as Autres provisions techniques.
Industry: Non-life insurance
Tax·Finland·Vero·1 month ago
Pawnshop auction fees billed to borrowers are VAT-able collateral-sale services, not exempt credit, under CJEU C-89/23; ruling valid 21 Aug 2026–31 Dec 2027, not final.
Industry: Other credit granting
Tax·France·Légifrance·1 month ago
Land sold as building land is not by itself excluded from the principal-residence exemption: its functional link to the home controls, the Conseil d'Etat holds.
Accounting & Reporting·France·Sidoni·1 month ago
CNCC (EC 2026-14): a 2025 TUP merger loss is computed only after correcting the absorbed company's unallocated 2012 mali technique at the TUP date.
Industry: Activities of holding companies
Payroll & Labour·France·Légifrance·1 month ago
Mahorais clothing-retail employers are carved out of the branch's collective prévoyance and health-costs schemes until 31 December 2031 at the latest, pending extension.
Industry: Retail sale of clothing in specialised stores
Tax·United Kingdom·Case Law·1 month ago
The Upper Tribunal held the Salvation Army's meeting hall and prayer room were ancillary to office use and exempt, rejecting a generic-use test; rateable value £1.
Industry: Across industries
Public Sector & Economy·Germany·Landesrecht Nordrhein-Westfalen·1 month ago
NRW's Boost4Impact.NRW offers young social enterprises up to 70% of market-consolidation costs (max €100,000) — applications by 31 March 2027, one grant per enterprise.
Industry: Across industries
Payroll & Labour·Sweden·Försäkringskassan·1 month ago
The logged-out reporting service disappears on 31 October. From 1 November employers must be connected to Försäkringskassan's e-services and logged in as an employer to report sick leave.
Industry: Across industries
Tax·France·Légifrance·1 month ago
Home hosting of protected adults that does not compete with hotels cannot take the 5.5% VAT rate of article 279-a CGI, the Conseil d'Etat holds, quashing the Nantes discharge.
Industry: Residential care activities
Payroll & Labour·France·Service Public·1 month ago
The EPP guidance page adds the congé supplémentaire de naissance to the interruptions whose return obliges the employer to offer a career interview — where no EPP occurred in the previous twelve months.
Industry: Across industries
Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·1 month ago·8 documents
From 30 October 2026, union equality reps get paid time-off, training and facilities rights, more roles gain facilities rights on request, and employers must show refused time off was unreasonable.
Industry: Across industries