For the many businesses which have been involved in negotiations with their tax authorities concerning VAT recovery by holding companies, the ECJ’s judgment in Larentia + Minerva mbH & Co. KG (C-108/14) will be eagerly awaited. The ECJ diary indicates that the judgment will be published on Thursday 16 July 2015. What will it mean for your business? Will you be in a position to benefit and need to protect your position on time limits?Read More »
Author: Michaela Merz
Hamburg – a city for big and small
I am honest. We did not want to go to Hamburg. We wanted to go to the North Sea but when planning the journey it turned out that a flight to Hamburg and an onward journey by train would be the ideal travel route.Read More »
Hamburg – eine Stadt für Gross und Klein
Ich bin ehrlich. Wir wollten nicht nach Hamburg. Wir wollten an die Nordsee, aber bei der Planung der Reise hat sich gezeigt, dass ein Flug nach Hamburg und die Weiterreise mit dem Zug die optimale Reiseroute ist. Und da wir schon sowieso in diesem Eck der Erde waren, planten wir eine Besichtigung ein. Read More »
Brazilian Program for Authorized Economic Operator
The Brazilian Program for Authorized Economic Operators (AEO) was set forth by the Federal Revenue’s Normative Instruction n.1,521/2014. The program will certify international trade stakeholders providing they can present low operational risks, concerning both cargo physical security and tax and customs compliance.
Those certified as Authorized Economic Operators may benefit from several operational preferences, including being able to use the AEO seal, which states the company’s reliability before clients and authorities.Read More »
The lawyer at the wheel
Thomas set behind the steering wheel. Margrit did not like that. Finally, it was her car and she wished that Thomas would at least ask. But he never did that. Thomas was a lawyer and what characterised him best was the trait that he always knew everything better (or at least thought he did) and was always right. For his fellow human beings this was usually annoying and thus Margrit was one of the few who could stand Thomas for a longer time. Read More »
Der Jurist am Steuer
Thomas setzte sich hinter das Steuer. Das hatte Margrit nicht gern. Schlussendlich war es ihr Fahrzeug und sie wünschte sich, dass Thomas mindestens fragt. Das tat er aber nie. Thomas war ein Anwalt und was ihn am besten charakterisierte, war die Eigenschaft, dass er fast immer alles besser wusste (oder mindestens meinte es sei so) und dass er immer Recht hatte. Read More »
EU Commission Action Plan – List of non-cooperative tax jurisdictions
As part of the work on good tax governance Member States provided the Commission with lists of those jurisdictions they determined met their definition of non-cooperative tax jurisdictions.
Please see the LIST (late 2014)
CFE European Tax Report and European Professional Law Report May 2015
Please find below link to the CFE European Tax Report and European Professional Law Report May 2015. Read about the exciting developments within EU especially of interest to the indirect tax world following:
Read More »
VAT will influence the future of bitcoins
Learn more about about bitcoins!
• what is bitcoin?
• how do bitcoins work?
• how do bitcoin payments work?
• making e-payments
• virtual currency schemes
• and much more …
Alma and the law which does not tolerate any exceptions
Alma had achieved a lot of which others can only dream of. A career in a medium sized company up to the management and this as the only woman. An intact, functioning family with a diligent husband in a similar job position as she had. An unproblematic child, which brought home good marks, behaved itself and hardly ever gave reason to be angry.Read More »
Michaela Merz 