Mein Sonntag fing katastrophal an. Das Hagelgewitter über Zürich zerstörte sämtliche Pflanzen in meinem Garten (siehe Blog ein gewöhnlicher Sonntag). Um mich seelisch von dem traumatischen Anblick meines unter Eishagel begrabenen Gartens zu erholen, fuhr ich mit meinem Jüngsten (5 Jahre) nach Basel.Read More »
Author: Michaela Merz
Spain – Increase of VAT rate as of 1 September 2012
The Spanish Prime Minister announced a rise as of 1 September 2012 of the standard VAT rate from 18% to 21% and of the reduced rate from 8% to 10%. The super-reduced rate remains at 4%.
Italy – new penalties as of August 1, 2012 for incorrect or missing entries in VIES (VAT Information Exchange System)
The Italian Tax Authorities will impose penalties in case of EU supplies if the Italian customer’s number is not reported in the VIES. Therefore it is recommended to verify the VIES VAT registration number of your customers to avoid penalties equal to 100% of the VAT amount due.
A usual Sunday
When I came home on Saturday evening, my first way was to my vegetable garden. My vegetable garden is my pride, my baby, my passion. As with one’s own children, the success is mixed. Every now and then it works out marvellous and then we, all our neighbours and half of the family in Switzerland and abroad eat the fruits of my efforts. So for example six years ago, when I had planted cauliflower and it had grown like mad. For weeks we ate cauliflower dishes with the effect that since then the children refuse to eat cauliflower. Organic or not.Read More »
Ein gewöhnlicher Sonntag
Als ich am Samstagabend nach Hause kam, führten mich meine ersten Schritte in meinen Gemüsegarten. Mein Gemüsegarten ist mein Stolz, mein Baby, meine Leidenschaft. Die Erfolge sind wie bei den eigenen Kindern durchmischt. Ab und zu klappt es hervorragend und dann essen wir, all unsere Nachbarn und die halbe Read More »
Brazil – 2014 FIFA World Cup and 2016 Olympic Games
The federal government published in October 2010 a special tax relief named RECOPA (Regime Especial de Tributação para Construção, Ampliação, Reforma ou Modernização de Estádios de Futebol) with the aim to attract investment projects for modernization of football stadiums in Brazil by reducing the tax burden. The regime is also applicable to companies who provides services directly to FIFA. Read More »
How to damage luggage in New York
The last day of my travel to NY at the Hilton. I am packing my things into my large red suitcase, check-out and walk to the concierge in order to give him my suitcase for storage. In NY nothing is for free, so one even has to pay for six hours of storing a suitcase. My flight is only in the evening and in the morning I have another business meeting.Read More »
How to damage luggage in New York
Der letzte Tag meines Aufenthaltes in NY im Hilton. Ich packe meine Sachen in meinen grossen roten Koffer, checke aus und marschiere zum Concierge, damit er meinen Koffer aufbewahrt. In NY ist nichts gratis, so muss man auch für die 6 Stunden Aufbewahrung bezahlen. Mein Flug ist erst um 6 am Abend und ich habe am Morgen noch einen Geschäftstermin.Read More »
France – exemption of repondant regime cancelled as from October 2012
As from October 2012 the repondant regime will not be applicable anymore. Therefore if you use this mechanism to improve your cash management and avoid a VAT credit position you will have to look for other options. The application of the reverse charge mechanism will not have any exemptions anymore. However the good news is that there are still ways how to manage cash flow issues in France.
Taxifahrt
Ich hatte meinen Kunden am Paradeplatz verlassen und wollte schnell in die Birchstrasse in Oerlikon. Ich nahm das Taxi. Ich fahre sehr ungern Taxi. Das Radio hat gespielt und mich in meinen Gedanken gestört.Read More »
Michaela Merz 