Oto and Henriette were married for decades and the next big birthday for both would be their 80th birthday. Both had their health troubles but basically they were both satisfied and happy in their modest life. They had each other, valued and supported each other.Read More »
Author: Michaela Merz
Oto und Henriette – eine kleine Weihnachtsgeschichte
Oto und Henriette waren seit Jahrzehnten verheiratet und der nächste runde Geburtstag, der auf beide wartete, war der 80ste. Beide hatten ihre gesundheitlichen Beschwerden, aber im Grunde genommen waren sie zufrieden und glücklich in ihrem bescheidenen Leben. Sie hatten sich selbst und schätzten sich gegenseitig, waren einander immer eine Stütze.Read More »
Fear
In Cora’s chest two beat two hearts. A lion heart which made her take to arguments, where it was basically clear from the start that she must loose. Cora was five years old and for her age incredibly small and slender. In pre-school class she was the smallest one. Read More »
Angst
In der Brust von Cora schlagen zwei Herzen. Ein Löwenherz, das sie dazu gebracht hatte, dass sie sich in Auseinandersetzungen begab, wo eigentlich von vorne herein klar war, dass sie verlieren musste. Cora war fünf Jahre alt und für ihr Alter unglaublich klein und schmal. In der Vorschulklasse war sie die Kleinste. Dank ihres grossen Gerechtigkeitssinns und ihrer Alphatier-Mentalität war sie wiederholt in Streit verwickelt. Read More »
Italy – simplification in the VAT Law and some new obligations as from 1 of January 2015
On November 28, 2014, the Legislative Decree laying down provisions related to tax simplification so called “Decreto semplificazioni fiscali” (Legislative Decree no. 175 dated November 21, 2014) has been published in the Official Italian Gazette.Read More »
Hungary – reporting obligation on road transports as of 1 January 2015
This new reporting obligations will be effective for tax payers who carry out certain transactions involving road transportation, including also foreign established companies that are registered for VAT in Hungary. These transaction are the following:Read More »
Abolishment of the VAT grouping in Sweden is on the agenda
The present Swedish government lost in the recent voting for the budget for the next year and as a result of this, opposition’s proposal to abolish the VAT grouping in Sweden is on the agenda.
For further information please contact Jesper Öberg: +46 (0)10 2129553 or jesper.oberg@se.pwc.com
Spain – New real-time VAT reporting system from 2017
According to a recent announcement, the Spanish tax authorities (STA) plan to introduce a real time VAT-reporting system as from 2017.
The new system requires large taxpayers to provide the STA with information about the invoices they issue and receive.
But what means “large taxpayers”? The current definition includes business with a yearly turnover exceeding EUR 6 Million as well as VAT groups and businesses using the monthly Spanish VAT refund regime (REDEME). Read More »
Achillessehnenentzündung (Achillodynie)
Gesund leben ist unmöglich. Es dauerte lange bis ich es begriff. Aber irgendwann einmal wurde mir klar, dass das Leben nicht machbar ist ohne dem eigenem Körper Schaden zuzufügen. Sie können auf Zucker, weisses Mehl, Alkohol, Kaffee, vielleicht sogar auf Fleisch verzichten. Bald stellen sie aber fest, dass bei 5 Portion täglich an Früchten, wie es die Krebsliga empfiehlt, die Zahnoberfläche durch die aggressive Säure zu schmelzen beginnt und Abhilfe ist schwierig.Read More »
Inflammation of the Achilles tendon (Achilles tendinitis)
Living healthy is impossible. It took a long time until I understood. But sometime it became clear to me that life is not doable without damaging one’s own body. Once can resign from sugar, white flour, alcohol, coffee, maybe even meat. But soon one notices that the 5 portions of fruits per day, as recommended by the cancer foundation, make the dental enamel melt because of the aggressive acid and remedies are difficult.Read More »
Michaela Merz 