As a student I earned my money as a travel guide. I welcomed a group of foreign tourists, took care that accommodation, meals and the other programme went according to plan. Prior to the arrival of the group I checked again all the details and was responsible for their well-being and satisfaction. Read More »
Author: Michaela Merz
Zugverspätung
Als Studentin verdiente ich mein Geld auch als Reiseleiterin. Ich nahm eine Gruppe von ausländischen Touristen in Empfang, schaute, dass mit Unterkunft, Mahlzeiten und sonstigem Programm alles klappt. Vor der Anreise der Gruppe überprüfte ich noch einmal alle Details und sorgte für ihr Wohl und Zufriedenheit. Das war abwechslungsreich, dynamisch, lustig, ab und zu frustrierend, aber immer spannend.Read More »
In 20 minutes to the airport and return
My father had come to visit me. A gentleman over the age of 70 without any knowledge of foreign languages, not really used to fly. Instead a true gentleman, one of the kind which is in danger of extinction. He keeps the door open so that a woman can enter, he holds a woman’s coat for her to put on and he carries bags, the suitcase, and the shopping bags, as representative of the strong sex. I appreciate and enjoy it very much. Read More »
In 20 Minuten Flughafen retour
Mein Vater hat mich besucht. Ein Herr 70 plus ohne Fremdsprachenkenntnisse, nicht wirklich gewohnt zu fliegen. Dafür ist er ein wahrer Gentleman, einer von dem Aussterben bedrohten Sorte. Er hält die Tür auf, damit eine Frau eintreten kann, er hält einer Frau den Mantel zum Anziehen hin und er trägt die Taschen, den Koffer, den Einkauf als Vertreter des starken Geschlechtes. Read More »
Fighting the tax fraud – Portugal/Spain – Exchange of tax information/Portugal/Espanha – Troca de informação fiscal
On 21 October 2013, Portugal and Spain signed agreements regarding the strengthening of mutual assistance and automatic exchange of information on tax matters. These aim at fighting tax fraud and evasion and the parallel economy. The signed agreements refer to several potential fraudulent situations, including:Read More »
Guide to the VAT mini one stop shop
The mini One Stop Shop comes into force on 1 January 2015 and will allow taxable persons supplying telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due on those supplies via internet in the Member State in which they are identified. Read More »
Infringement proceedings against Italy in connection with VAT refunds
Under the Italian VAT refund procedure, a non-established taxpayer requesting a VAT refund via its Italian VAT return must submit a bank or insurance guarantee covering the full amount of the VAT refund. The guarantee must be submitted for each VAT refund request and must be maintained for Read More »
The night at Kempinski hotel
I am not one of those people who have seen a large number of 5 star hotels in this world but I have a clear picture that these 5 stars should represent exalted hospitality and luxury. The wishes should be read from the guest’s eyes.Read More »
Die Nacht im Kempinski
Ich gehöre nicht zu den Leuten, die schon eine grosse Anzahl von 5 Sterne Hotels auf dieser Erde besucht haben, aber ich habe die klare Vorstellung, dass die 5 Sterne gehobene Gastfreundschaft und Luxus verkörpern sollten. Die Wünsche sollten einem von den Augen abgelesen werden.Read More »
Poland – VAT changes as from 1 of January 2014
Time limit for issuing invoices
Based on current rules, invoices must be issued within seven days of the date of delivery of the goods/rendering of the service. According to the new rules, suppliers are obliged to issue invoices until the 15th calendar day of the month following the supply. Certain exceptions to this rule allow for a deadline of thirty, Read More »
Michaela Merz 