Tax·Germany·Rechtsprechung des Bundes·1 month ago
Notaries must file land-transfer-tax notifications electronically in the prescribed dataset with a searchable PDF deed copy from 1 October 2026, including the data for the clearance certificate.
Industry: Legal activities
Tax·France·Service Public·1 month ago
The ANTS online quitus fiscal track now covers departments 06, 44, 57, 59, 62, 67, 69 and 75 — adding Alpes-Maritimes, Loire-Atlantique, Rhône and Paris to the previous four.
Tax·Poland·Eureka·1 month ago
Private fire-protection engineering, opinions and documentation stay at the 14% lump-sum rate under PKWiU division 71; only fire-safety and evacuation training drops to 8.5% as education services.
Industry: Engineering activities and related technical consultancy · Other education n.e.c.
Tax·United Kingdom·GOV.UK·1 month ago
Welsh holiday-let owners short of 182 let nights can now average across nearby properties as well as across years, under revised business-rates guidance also clarifying 28-night stays and charity nights.
Industry: Holiday and other short-stay accommodation
Tax·United Kingdom·Revenue Jersey·1 month ago
Submitted MCIT returns can be amended through the Pillar Two platform within five calendar years of the filing deadline; de minimis election changes face review, and wrong-period filings go to the Pillar Two team.
Industry: Across industries
Payroll & Labour·France·Légifrance·1 month ago
The labour code's disabled-access building rules (R4214-26 to R4214-28, R4217-2) are repealed from 1 April 2026 and recreated as construction-code duties (R162-14/R162-15) — kept only for new parts of existing buildings.
Industry: Across industries
Tax·Norway·Skatteetaten·1 month ago
Skattedirektoratet: a VAT-registered entity with both taxable and non-profit activity reverse-charges foreign remotely deliverable services even when bought for the non-profit part — use affects deduction only.
Industry: Across industries
Tax·Germany·Bundesfinanzhof·1 month ago
Breakfast stays at the 19% standard rate under the ECJ's J-GmbH ruling — but a parking estimate implying 34.72 cars on 33 spaces violates logic, so the case goes back.
Industry: Hotels and similar accommodation
Tax·Germany·Bundesfinanzhof·1 month ago
BFH VII R 34/23: ordered destruction of spirits by a use-permit holder is misuse triggering spirits tax; destruction needs a week's prior notice even without supervision.
Industry: Manufacture of chemicals and chemical products
Tax·Germany·Bundesfinanzhof·1 month ago
BFH III R 27/24: a Union citizen mother who leaves work for pregnancy and birth keeps worker status where she returns within a reasonable period — Kindergeld upheld.
Tax·Finland·Tulli·1 month ago·2 documents
Fintaric 1.10. update: provisional GOES safeguard with quotas from 25.9., melt-and-pour proof (Y376-Y387/C131-C139), new PVC, acid and bead codes, distance-sales fee from 1.11.
Industry: Manufacture of basic iron and steel and of ferro-alloys
Payroll & Labour·Norway·Skatteetaten·1 month ago·5 documents
Old Altinn roles stop working for a-melding on 17 November 2026 — earlier than the previously announced January 2027. Filers need an access package or delegated single-service access by then.
Industry: Across industries
Tax·France·Service Public·1 month ago
From the 2027 assessments, one vacancy tax (CGI art. 1406 bis) replaces the TLV and THLV — automatic in tight zones from one year vacant, optional elsewhere from two years.
Industry: Real estate activities
Tax·Estonia·Riigikohus·1 month ago
Riigikohus kept disposal bans on two board members' flat shares securing a future 63,100-euro bill: pre-assessment freezing is lawful but exceptional, and courts must serve refusal orders on those affected.
Industry: Across industries
Payroll & Labour·United Kingdom·GOV.UK·1 month ago·2 documents
Guidance now gives six months from the decision letter for tribunal challenges over holiday, arrears and notice pay; redundancy-pay claims keep their own limit, under the wider move to six months from 1 October 2026.
Industry: Across industries
Financial Sector & Markets·Norway·Revisorforeningen·1 month ago
Reporting entities must screen customers against Norway's new statutory PEP list by 1 January 2027; persons dropped from the list may be treated as non-PEP immediately, and temporary holders count only from 12 months.
Industry: Financial and insurance activities · Accounting, bookkeeping and auditing activities; tax consultancy · +1 more · Legal activities
Tax·Germany·Bundesfinanzhof·1 month ago
BFH VII R 35/24: SAPV nursing billed via a cooperative stays exempt under § 3 Nr. 20(d) GewStG; the 40% test needs economic bearing by carriers, not direct payment to the facility.
Industry: Other human health activities
Tax·Poland·Eureka·1 month ago
A divorced mother who collects the 800+ benefit while sharing alternating custody cannot use single-parent PIT settlement for 2026 and later, even though she meets the single-parent definition.
Legal & Corporate·European Union·EUR-Lex·1 month ago
Advocate General Szpunar proposed on 1 October that Article 101 TFEU bars a fined firm from recovering the fine from the director who infringed for it, since fines must stay with the undertaking.
Industry: Across industries