The small island in the North Sea close to the northern coast, the little brother of the well-known Sylt, is very cosy and easy-going.Read More »
Author: Michaela Merz
Föhr
Die kleine Insel in der Nordsee nahe der Nordküste, der kleine Bruder des bekannten Sylt ist sehr gemütlich und gelassen.Read More »
Supply Chain in Germany: new important Federal Fiscal Court decisions
On 8 April 2015, the Federal Fiscal Court published two judgments regarding zero-rated intra-Community supplies within a chain transaction: XI R 30/13 and XI R 15/14 (subsequent decision in the legal case VSTR, ECJ, Sept. 27, 2012 – C-587/10).Read More »
Changes in the EU legislation
4 Ministers of culture asked for change in EU legislation to tax e-books exactly as physical books.
Invitation: Pharma Virtual Round Table
I would like to invite you to our Pharma Virtual Round Table, which will take place on the 7 May 2015 at 14.00 CET.Read More »
Australia – Taxation of digital services provided by foreign companies
On 9 April 2015, the Australian Treasurer announced that the government will be introducing new GST measures aimed at overseas companies supplying digital services into Australia. The Treasurer stated that “a company providing intangible services into Australia, such as media services or so on, wherever they are located they should charge GST on those services.”Read More »
The smell
Lost in thoughts I got off the tram. Out of nothing a pleasant smell surrounded me, promising untold treats. But I could not assign the smell. It was round, calming and challenging at the same time and I could not tell what was being cooked or backed.Read More »
Der Duft
In Gedanken versunken stieg ich aus dem Tram. Und aus dem nichts umhüllte mich ein angenehmer Duft, der unermessliche Gaumengenüsse versprach. Ich konnte den Duft aber nicht zuordnen. Er war gerundet, beruhigend und herausfordern zugleich und ich konnte nicht sagen, was da gekocht oder gebacken wurde.Read More »
Jealousy – a sock and panties
We met with our former school class. That was funny and but at the same time made me thoughtful. I wandered through the room, chatted with several groups and moved on as everyone else. Sometime in the course of the evening I sat with Martin and Elena in the corner with a glass of wine and we came to talk about the topic of jealousy.Read More »
Die Eifersucht – eine Socke und Unterhosen
Wir haben uns mit der ehemalige Schulklasse getroffen. Das war witzig und machte mich gleichzeitig nachdenklich. Ich ging durch der Raum schloss mich verschiedenen Gruppen an und ging weiter wie alle anderen. Irgendwann im Verlauf des Abends sass ich mit Martin und Elena bei einem Glas Wein in der Ecke und wir kamen auf das Thema Eifersucht zu sprechen.Read More »
Michaela Merz 