This summer Zurich has been haunted by countless thunderstorms. It began on a Thursday in June with wind speeds of 130km per hour. The sun blinds were turn off and the tomato house blown away.
A friend of mine asked me to look after her flat. I took the car to check whether everything is okay at her place. After half a kilometre a large fallen fir tree blocked the road. A bus was standing there indecisively.Read More »
Diesen Sommer wurde Zürich von unzähligen Unwettern heimgesucht. Angefangen hat es an einem Donnerstag im Juni mit Windgeschwindigkeiten von 130 km per Stunde. Die Sonnenstore wurden abgerissen, das Tomatenhaus weggeweht.
Eine Kollegin hatte mich gebeten, auf ihre Wohnung aufzupassen. Ich setzte mich ins Auto um nachzuschauen, ob bei ihr alles in Ordnung ist.
Based on bill.no T/7028 taxpayers will have to submit a domestic recapitulative statement (comparable to EC Sales and Purchase Lists) together with their VAT returns for all transactions where the VAT amount is equal/greater than HUF 2’000’000 as of 1 of January 2013. This obligation does not apply to reverse-charge transactions.Read More »
The Spanish VAT authorities have recently published some public rulings concerning different questions related to the interpretation of the criteria for creating a permanent establishment for VAT purposes (hereinafter: ‘‘p/e’’) in Spain. The new interpretation seems to be a complete change from the previous Spanish legal position.
Link to the article:
Changes in Spain of VAT permanent establishment
My holidays are active and I only spend little time in the hotel in order to sleep there. Thus I am only to a very limited extent interested in its inner life and the group dynamics developing on these sites.
Now I am on holidays with my youngest one (5). I chose a family hotel at the sea with swimming pool and numerous other children, so that my youngest one finds friends. Read More »
Meine Ferien sind aktiv und im Hotel verbringe ich nur kurze Zeit zu schlafen. Darum interessieren mich das Innenleben und die Gruppendynamik, die sich in diesen Anlagen entwickelt, nur sehr begrenzt.
Jetzt bin ich mit meinem Jüngsten (5) in den Ferien. Gewählt habe ich ein Familienhotel am Meer mit Schwimmbecken und einer Unmenge anderer Kinder, damit mein Jüngster Anschluss findet.Read More »
Section 5, §3 of Belgian Royal Decree no. 7 provides the opportunity that the payment of VAT due on importation of goods can be shifted to the periodic VAT return. Instead of payment of the VAT to the Customs Authorities only declaration is done. Read More »
The VAT warehouse is a simplification regime provided for by art. 50-bis of Law Decree n. 331/1993, implementing art. 157 to 160 of Directive 2006/112/EC. In order to benefit from the VAT warehousing simplification regime, goods have to be physically introduced into the warehouse, a “virtual” storage of goods is not allowed Read More »
It is summer. Finally. At least according to the calendar. With regard to temperatures, this year’s summer is rather miserly in Europe. It is not raining occasionally but too much and way too often. It is cold and anyway, a proper summer looks different.
Since 2005 we have every year a neighbourhood party. In our cul-de-sac road benches, Read More »
Es ist Sommer. Endlich. Zumindest gemäss Kalender. Temperaturmässig ist der Sommer dieses Jahr in Europa geizig. Es regnet nicht immer wieder mal, sondern zu viel und viel zu oft. Es ist kalt und überhaupt, ein anständiger Sommer sieht anders aus.
Seit 2005 gibt es bei uns jedes Jahr ein Quartierfest. In unserer Sackgasse werden Bänke, Tische und Grills aufgestellt. Wir essen und trinken gemeinsam und Read More »
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