Accounting & Reporting·Lithuania·Etar·1 week ago
Decision No. T-161 of 4 September 2026 repeals the 2015 local write-off procedure for assets below EUR 15,000; cases now run under the restated national procedure.
Public Sector & Economy·Lithuania·Etar·1 week ago
Measure B’s maximum falls from the printed 28 points to 25; the 14-point funding minimum stays unchanged in the 2026 competition.
Tax·Sweden·FAR·1 week ago
After HFD 4652-25 on office massage, output VAT can often be calculated on the salary deduction itself; bicycle benefits may gain while car-benefit calculations need a fresh look.
Financial Sector & Markets·Norway·Finanstilsynet·1 week ago·2 documents
The regulator maintains its demand for trading-pattern controls and warnings, while taking note of changes to affiliate marketing and complex-product cost disclosures.
Audit·Lithuania·Etar·1 week ago
The revised procedure removes the committee stage and replaces notarised translations with translator certification, while retaining three-year appointments and annual training.
Financial Sector & Markets·France·Service Public·1 week ago
Reworked service-public.fr guidance: SEPA mandate contents, duration, opposition and revocation steps, contestation deadlines and bank-fee disclosure.
Tax·France·BOFiP - Bulletin Officiel des Finances Publiques·1 week ago·7 documents
BOFiP consolidates the 10% and 5.5% rates for dwelling renovation and energy works, fossil-boiler exclusion and on-invoice client certification.
Audit·Sweden·FAR·1 week ago
Kvalitetsnämnden för revisionsverksamhet can bring forward the next inspection where deficiencies warrant it; new firms face control within two years and inspectors gain freer engagement selection.
Public Sector & Economy·Lithuania·Etar·1 week ago
Tier-based advances run to 30 November, with separate performance-testing and cooperative supplements; applicants with unfinished eligibility checks receive no advance.
Payroll & Labour·Lithuania·Lietuvos buhalterių ir auditorių asociacija·1 week ago
The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.
Payroll & Labour·Lithuania·Etar·1 week ago
The checklist amendments take effect on 1 October 2026; inspectors must also use the safe-work checklist when asbestos work is encountered during another inspection.
Tax·Estonia·e-MTA·1 week ago
Goods worth up to 150 euros face new refund limits — no repayment when an item merely does not fit — while the 150–1,000 euro band keeps invalidation refunds on a 90-day application deadline.
Tax·France·BOFiP - Bulletin Officiel des Finances Publiques·1 week ago
New binding BOFiP ruling details which subcontracted building, public-works and maintenance jobs fall under reverse charge, plus invoicing and public-procurement rules.
Tax·Sweden·Skatteverket·1 week ago
New 9 September guidance: a VAT-group member named as declarant, or represented by an indirect agent, counts as VAT-registered under the Customs Act, making the group the importer liable for VAT.
Tax·Denmark·Domsdatabasen·1 week ago
In Nykredit Bank’s case, the court also upheld trading-share status for mortgage-lender holdings and separate income taxation of premiums on unexercised options.
Tax·Denmark·Domsdatabasen·1 week ago
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
Tax·Sweden·Skatteverket·1 week ago·2 documents
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
Public Sector & Economy·Sweden·Svenskforfattningssamling·1 week ago
SFS 2026:1778 keeps the fee regulation's förrättning concept unchanged, moves register-entry cost coverage into a new 2 a §, and adds Lantmäteriet support costs to tariff fees.
Public Sector & Economy·Sweden·Svenskforfattningssamling·1 week ago
SFS 2026:1777 rewrites Lantmäteriet's instruction from 1 January 2027: new duties to supply case-system support and training to municipal cadastral authorities, plus reset fee and exemption rules.