Michaela Merz


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Vaclav Patek


If there was a renaissance person in our era, it was Vaclav Patek. Vaclav reminded me of Robinson Crusoe. He always found a way. There was no difficult situation, he managed them all. He was an endless optimist, with the courage to start new things and end them successfully. I laughed a lot with him, Continue reading


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USA – The Telephone Consumer Protection Act – change as from 16 of October 2013


On October 16, 2013 two laws will change. Cellular phones cannot be called from an auto dialing system without express written consent.
And  EBR Exemptions for Robocalling residential landlines no longer apply.  Even accidently breaking one of these rules – like calling a cell phone number without express written consent – Continue reading


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Portugal – new administrative obligation for transportation of goods as from 1 of July 2013


All goods transported within the Portuguese territory to taxpayers must be accompanied by transport documents issued in accordance with the Portuguese legislation. As from the 1 of July 2013 there is a new obligation to submit the information of the transport documents to the Tax Authority prior to the beginning of the transport. Continue reading


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Canada – increase of Manitoba provincial sales tax to 8% as of 1 July 2013


As of 1 July Manitoba’s provincial sales tax rate will increase from 7% to 8% for a period of ten years ending June 30 2023.

There are new exemptions from the tax, for instance some supplies for babies and child safety restraint systems. Continue reading


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Slovenia – increase of the VAT rate as per 1 of July 2013


The Slovene Parliament has approved an increase of the VAT rate as from 1 of July 2013. The standard VAT rate will increase from 20% to 22% and the reduced rate will increase from 8.5% to 9.5%. The approval of the National Council is still pending, but is expected in June.