Public Sector & Economy·Denmark·Virk.dk – Samlet Betaling·1 month ago
New SVU guidance: employers must repay overpaid support by the 1st of the month following two months after the demand, with monthly statutory interest and referral to Gældsstyrelsen on default.
Industry: Across industries
Tax·Finland·Vero·1 month ago
Vero renews automated penalties on missing/late annual returns from 5.10.2026 (VH/5091); union-fee filing ends from payment year 2026; free 60-day objection on each decision.
Industry: Across industries
Tax·Germany·Bundesfinanzhof·1 month ago
BFH II B 87/25: blanket rejection of a § 198 BewG appraisal by pointing to a higher sale price breaches §§ 76 and 96 FGO — Düsseldorf judgment set aside and remanded.
Tax·Germany·Bundesfinanzhof·1 month ago
BFH VII B 24/25: a tobacco-tax Wahlfeststellungsbescheid alternating between tax debt and § 71 AO liability is seriously doubtful under recent exclusivity case law — enforcement suspended without security.
Industry: Manufacture of tobacco products
Legal & Corporate·European Union·EUR-Lex·1 month ago
The CJEU held on 1 October that Article 6(1) of Directive 2011/7 does not bar dismissing a EUR 40 claim where the creditor abuses EU law, but abuse needs both unachieved purpose and artificially created conditions.
Industry: Across industries
Financial Sector & Markets·Germany·Rechtsprechung des Bundes·1 month ago
Germany enacted a recovery and resolution regime for insurers with BaFin as resolution authority and an industry-funded fund. The same act extends energy-tax relief to 1 October–31 December 2026.
Industry: Insurance, reinsurance and pension funding, except compulsory social security
Tax·France·impots.gouv.fr·1 month ago·2 documents
Each establishment acquired or created in 2026 needs its own 1447-C-SD by 31 December 2026 for the CFE 2027, with exemption claims on the 1447-E annexe.
Industry: Across industries
Tax·Germany·Deutscher Steuerberaterverband e.V.·1 month ago
The BMF confirms key figure 500 is a purely supportive checkbox: no new disclosure duties, no effect on § 153/§ 173 AO correction or penalty rules — even if the wrong box is ticked.
Industry: Across industries
Tax·Finland·Tulli·1 month ago
Tulli 1.10. list adds final duties on Chinese pea protein (26.9., L/2026/2101) and acids (22.9., L/2026/2088), keeps Egypt glass-fibre duties, adds Carrey (88FN).
Industry: Across industries
Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·1 month ago
Acas now states SSP is payable only for full non-working days during a phased return, with a worked example, alongside pay rules for reduced hours and lighter workloads.
Industry: Across industries
Tax·Germany·Deutscher Steuerberaterverband e.V.·1 month ago
DStV's 1 October tracker: income-tax reform heads for first reading on 8 October, the €100,000 register duty bill has cabinet approval, and application-free Kindergeld has Bundesrat approval.
Industry: Data processing, hosting and related activities
Financial Sector & Markets·United Kingdom·Jersey Law·1 month ago·2 documents
R&O.98/2026 narrows Jersey’s private-offer cap to 50 addressees in Jersey and R&O.99/2026 restates the prospectus-circulation prohibition, both in force 30 September 2026.
Industry: Financial and insurance activities
Tax·Finland·Tulli·1 month ago
Tulli points importers and exporters to Delegated Regulation (EU) 2026/2102 alongside Annex I: added products face duties only from 30 December 2027; cattle, palm oil, rubber and wood scope clarified.
Industry: Across industries
Financial Sector & Markets·United Kingdom·GOV.UK·1 month ago
Anyone holding or controlling funds or economic resources of a designated person must file the 2026 frozen-asset report with OFSI by Monday 30 November 2026, covering holdings as at 30 September.
Industry: Across industries
Legal & Corporate·Lithuania·Liteko·1 month ago
Lithuania's top administrative court upheld a procurement breach against Šalčininkai municipality but quashed the 25% flat-rate EU-funds correction as mechanically applied.
Industry: Across industries
Payroll & Labour·Lithuania·Liteko·1 month ago
Lithuania's top administrative court refused to cut a year's forced-absence pay for an Employment Service union official dismissed without union and labour-inspectorate consent.
Industry: Across industries
Tax·Germany·Bundesfinanzhof·1 month ago
BFH V R 11/26: free hotel car parks open to everyone are no taxable supply; guest fitness and wellness access is standard-rated, not covered by the 7% accommodation rate. WLAN goes back for findings.
Industry: Hotels and similar accommodation
Tax·Norway·Skatteetaten·1 month ago
All CBAM importers must register with Tolletaten for a national ID number; those above 50 tonnes a year need authorised-declarant status, with applications opening in autumn 2026 and a 31 March 2027 filing transition.
Industry: Across industries
Tax·Finland·Tulli·1 month ago
From 1 July 2026 every IOSS item group carries a fixed 3 EUR duty, secured by a fixed comprehensive-guarantee reservation; SA carriers and indirect representatives must keep the guarantee reference amount sufficient.
Industry: Other transportation support activities