Dates: 20 April 2021 | 4 May 2021 | 18 May 2021 | 1 June 2021
You have a sound understanding of VAT and are looking for a practical way to learn and understand the specific details of Swiss VAT and how it differs from the EU VAT system. You want to identify the opportunities you have to improve your overall Swiss VAT position.
Recently, the Supreme Court held that officers of the Directorate of Revenue Intelligence (DRI) are not empowered to issue show cause notices (SCN) when the custom officer (of the Appraisal group) allows exemption from custom duties at the time of clearance. The Court also observed that only an officer that undertakes assessment can re-assess the issue and the term ‘the proper officer’ under section 28(4) of the Customs Act, 1962 (Customs Act) has to be understood as the same officer (designation) that had assessed the goods at the time of clearance. The Court also held that the entrustment of the functions of customs officers to the DRI vide notification issued under section 2(34) of the Customs Act is not proper.
Trust to go aheader
At PwC we don’t just go ahead with things that are important to us, we go one step further: we go aheader.
Start: Spring 2021
Read More »
We are living in times of constant change, where excelling in international trade management is key to staying competitive in the market.
This is why I would like to invite you to join our SAP GTS Virtual Roadshow hosted by PwC and SAP.
On March 18th, the Court of Justice of the European Union issued a judgment concerning the compliance with the VAT Directive of Polish regulations which, in certain situations, impose recognition of output and input VAT under ICA and importation of services in settlements for other periods, which in practice leads to ICA and importation of services losing their neutrality status for the taxpayer. Such settlement is connected with the necessity of paying irrecoverable penalty interest on tax arrears.
In the judgment C-895/19 the Court indicated that the Polish provisions of the VAT Act are not compliant with the VAT Directive.
Recently, the Supreme Court1 has held that the amounts paid to the non-resident software suppliers, which do not create any right or interest with the distributor/ end-user for use of or right to use any copyright are not royalty under the Double Tax Avoidance Agreement(s) (DTAA). Therefore, the Indian payers were not liable to deduct tax at source (TAS) under section 195 of the Income-tax Act, 1961 (the Act).
Realisator AG schafft wertvolle Ressourcen. Wir sind der führende Anbieter für massgeschneiderte Treuhand- und Administrationsdienstleistungen sowie Softwarelösungen für die Temporärbranche.
Dank den von uns entwickelten Softwareapplikationen und umfassenden Services gewinnen unsere Kunden Effizienz und Zeit für ihr Kerngeschäft. Über 2000 Benutzer nutzen unsere Software E@syTemp täglich bei der Vermittlung von Mitarbeitenden und Abrechnung ihrer geleisteten Stunden.
Zur Verstärkung unseres Teams suchen wir eine/n
Read More »16 March 2021 | 2pm –3pm GMT , 3pm – 4pm CET (Central Europe)
The incredible pace of change in indirect taxes in the areas of e-commerce and the digital economy shows no sign of slowing down. In this webcast we will focus on what we can expect from the UK, EU and North Americas.
It is a great pleasure to present you the PwC 2020 Global Automotive Tax Guide. The Guide provides a unique oversight of tax aspects related to the use of cars in 43 of the world’s most relevant car markets.
The EU Commission has published fact sheets in relation to the new rules, please find the links below, they are very useful.
PwC Switzerland ITX
Michaela Merz 