„Niemand hinterzieht Steuern, weil das System zu kompliziert ist“ – Neuer Podcast „Schäuble zur Sache“: Steuerehrlichkeit
Author: Michaela Merz
The six dead soldiers from the bus stop
All my school holidays I spent in a tiny village at the Czech-German border. In this village three houses were occupied all year round and three only during the summer holidays. But in the three houses occupied all year round, lived 10 children. A little Bullerby. There was never any lack of playmates. The rest of village were ruins. Before the Second World War the village consisted of 36 houses, one school house and one guesthouse, in the surroundings were four mills. Read More »
Die 6 Toten von der Bushaltestelle
Alle meine Schulferien verbrachte ich in einem winzigen Dorf an der tschechisch-deutschen Grenze. In dem Dorf waren 3 Häuser ganzjährig bewohnt und 3 während der Sommerferien. In den 3 ganzjährig bewohnten Häusern lebten aber 10 Kinder. Ein kleines Bullerbü. An Spielkameraden hat es mir dort nie gemangelt. Der Rest des Dorfes waren Ruinen. Vor dem 2. Weltkrieg bestand das Dorf aus 36 Häusern, einem Schulhaus und einem Gasthof, in der Umgebung waren vier Mühlen. Read More »
Webinar: Richtige Handhabung der steuerlichen Risiken, Fallen und Chancen im Bereich E-Commerce und E-Business
Dienstag, 18. Juni 2013, von 16:30 – 17:30 Uhr
Wollen Sie hören, wie andere Unternehmen ihre Distribution im Internet aufgebaut haben? Wollen Sie wissen, wie die Verrechnungspreise zu bestimmen sind und was beim Aufbau der Website zu beachten ist? Ist es für Sie wichtig zu erfahren, welche Faktoren die Marge positiv respektive negativ beeinflussen können und welche Cash-Flow-Optimierungsmöglichkeiten sich bewährt haben?Read More »
VAT Summer Course 2013, July 21 – 27 at University of Münster
I would like to call your attention to another summer course that the University of Münster will organise in July with regards to VAT.
Further details click here
For registration click here
Luxembourg – increase of VAT rate as from 2015
The Prime Minister announced in his speech on 10 of April 2013 that Luxembourg intends to increase the current standard VAT rate of 15% as from 2015. Which means no increase of VAT this and next calendar year. It was also indicated that the standard VAT rate would remain the lowest in Europe. This would mean that the rate might increase from 15% to 18% at most, as Cyprus and Malta currently have the second lowest VAT rate within the EU of 18%.
The mice
After 8 years we had to give our turtle away. My younger daughter had difficulties to accept that Vroni and Guido were no longer living with us and constantly besieged me that she would like to have a new pet.
I refused dogs, cats and parrots, but when she asked whether she could have two castrated mice, I started to consider the idea.Read More »
Die Mäuse
Wir mussten unsere Schildkröten nach 8 Jahren weggeben. Die jüngere Tochter konnte es nur schlecht akzeptieren, dass Vroni und Guido nicht mehr bei uns wohnen und hat mich ständig belagert, dass sie ein neues Haustier will.
Ich verweigerte mich einem Hund, einer Katze, einem Papagei, aber als sie fragte, ob sie zwei kastrierte Mäuse haben kann, dachte ich nach.Read More »
Netherlands – Tax Authorities actively looking for VAT payable on the balance sheet
The Dutch Tax Authorities have announced that they will start investigating businesses to see whether they have amounts of VAT payable on their balance sheets. In practice, many businesses have an amount of VAT payable on the balance sheet for different reasons.Read More »
Germany – special VAT audits generated 2.3 billion Euro of additional revenue in 2012
According to the statistics records of the highest financial authorities of the federal states in Germany, the special VAT audits carried out in 2012 generated in the field of VAT an additional income of 2.3 billion Euro. The revenue generated by VAT inspectors taking part in general tax audits or in audits of tax fraud investigations are not included in this additional income.Read More »
Michaela Merz 