According to the Royal Decree, the mandatory monthly VAT advance payments for quarterly declarants have been abolished as from 1 April 2017. Additionally, the Royal Decree confirmed the practical modalities as regards the one-off yearly December VAT advance payment, replacing the monthly VAT advance payments for quarterly declarants.Read More »
Karl and his mother
They were always very short of money. As long as Karl could remember, at the end of every month there had been a yawning hole in his mother’s housekeeping budget, the result of which was that he had to take stale bread for his snack or in the worst case no bread at all. But Peter, Karl’s classmate, always shared his sandwich with Karl. So Karl was never really hungry. Read More »
Karl und seine Mutter
Das Geld war bei ihnen immer knapp. Soweit sich Karl zurück erinnern konnte hatte es am Ende jedes Monats eine gähnende Leere in Mutters Haushaltskasse gegeben, die dazu geführt hatte, dass er uraltes Brot zum Znüni mitnehmen müsste oder im schlimmsten Fall gar kein Brot. Aber Peter der Schulnachbar von Karl hat immer mit Karl sein belegtes Brot geteilt. Read More »
AG opinion in the Boehringer ECJ case
Please find below an update on the currently published Advocate General (AG) opinion in the Boehringer ECJ case (C-462/16) and its potential implications:
First of all, it should be noted that even though the AG’s opinion provide a good insight in the potential direction where the final judgement might go, it should be not taken for granted that the judgement will fully apply the same principles and will came to the same conclusion. Read More »
Alopecia areata (Kreisrunder Haarausfall) oder wozu Latein auch noch gut ist
Dita war 16 Jahre alt als sie das erste Mal eine kleine runde kahle Stelle hinten auf dem Kopf versteckt in ihrem Haaren bemerkt hatte. Das war soweit gar nicht so schlimm, weil Dita hatte lange dicke Haare und diese Stelle war so geschickt versteckt, dass es eigentlich kein Mensch je sehen konnte. Auch Dita hat die Stelle nicht gesehen, sondern eigentlich erst ertastet. Read More »
Alopecia areata (circular bald patch) or where Latin is still useful
Dita was 16 when she first noticed a small round bald patch on her head hidden by hair. That was not so bad, because Dita had long thick hair and this patch was so cleverly hidden that nobody could see it. Dita also didn’t see it, but really first felt it. When you are 16 years old and puberty is at its peak, your appearance is your be all and end all. A bald girl, even if the bald patch can be hidden, is a girl with a blemish. Dita was worried. Read More »
Breaking news von Sandra Ragaz: Pharmaceutical rebates – opportunity for VAT savings
The ECJ AG in the case of Boehringer Ingelheim has been handed down on 11 July 2017 (please find he CJEU case C-462/16 here: Link).
In that regard we have excellent breaking news and a VAT saving opportunity on (mandatory) rebates that companies have to render for the supply of pharmaceuticals.Read More »
OECD Model Tax Convention – update 2017
Countries have recognised the need to improve administrative co-operation in tax matters, notably through exchange of information and assistance in collection of taxes, for the purpose of preventing tax evasion and avoidance. Read More »
Leningrad damals, St. Petersburg heute oder wie ich den Kuss von Rodin verpasst habe
Damals war ich auf Studentenaustausch in Leningrad. Jahrzehnte ist es her und die Stadt heisst mittlerweile St. Petersburg. Damals wie heute habe ich in der Nähe des Zentrums gewohnt. Unser Studentenheim von damals war fünf Stockwerke hoch. Der Schlafsaal hatte Platz für 30 Mädchen. Duschräume gab es im vierten Stock für die Mädchen und im zweiten Stock für die Knaben. Spartanisch war die Einrichtung.
Um neun Uhr abends schloss die Pförtnerin das Haupteingangstor und wer nicht drin war, musste bis um sechs Uhr morgens warten, bis es wieder aufgeschlossen wurde. Für eine zwanzigjährige aufstrebende Ökonomin wie ich es damals war, schrie diese Regel nach nicht Befolgung. Es dauerte nicht lange und ich fand heraus, dass der Keller unseres Heimes mit dem Keller des Hauses daneben verbunden ist. Das andere Haus blieb die ganze Nacht offen. Die Weg in den Keller war zwar mit einem Gitter versperrt, da ich aber wahrscheinlich weder die erste noch die letzte war, die diese jugendfeindliche Regel nicht befolgte, liess sich einer der Stäbe des Gitters verschieben. In jungen Jahren, wenn man ganz schlank ist, ein perfekter Durchgang.Read More »
Leningrad then, St. Petersburg today or how I missed Rodin’s Kiss
Then I was on a student exchange in Leningrad. It’s years ago and in the meantime the city is called St. Petersburg. Then as today I lived close to the centre. Our student home then was five storeys high. The dormitory was large enough for 30 girls. The girls’ showers were on the fourth floor, the boys’ on the second. Everything was Spartan.
At 9.00pm the porter locked the main door and, whoever was not inside, had to wait until 6.00am until it was unlocked again. For a twenty year old ambitious economist, as I then was, this rule cried out to be disobeyed. It didn’t take long before I discovered that the cellar of our home was connected to the cellar of the next house. The other house stayed open the whole night. The way into the cellar was barred, but I was probably not the first or the last to disobey this youth unfriendly rule, One of the bars could be pushed aside. When one is young and very slim, a perfect way in.Read More »
Michaela Merz 