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, Read More »

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 – Read More »

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. Read More »

Italy – VAT rate increase to 22% postponed to 1 of October 2013


The Italian government decided to postpone the planned VAT rate increase from 21% to 22% from 1 July 2013 to 1 October 2013.

Montenegro – VAT rate increase to 19%


Montenegro’s Parliament agreed to the increase of the VAT rate from 17% to 19%. This change will take place as from 1 July 2013.

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.Read More »

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.

Webinar: Richtige Handhabung der steuerlichen Risiken, Fallen und Chancen im Bereich E-Commerce und E-Business


Dienstag, 18. Juni 2013, von 16:30 – 17:30 Uhr

Wollen Sie hören, wie andere Unternehmen ihre Distribution im Internet aufgebaut haben? Wollen Sie wissen, wie die Verrechnungspreise zu bestimmen sind und was beim Aufbau der Website zu beachten ist? Ist es für Sie wichtig zu erfahren, welche Faktoren die Marge positiv respektive negativ beeinflussen können und welche Cash-Flow-Optimierungsmöglichkeiten sich bewährt haben?Read More »

Croatia joins EU on the 1st of July 2013 – What does it mean for vessels?


From the 1st of July 2013 onwards, EU resident owners of vessels, which have been temporarily admitted to Croatia and do not have the customs status of Community goods anymore, have to file a customs declaration, pay customs duties and VAT in order to turn their vessels into EU goods.Read More »

The Netherlands – reverse charge on certain products as from 1 of April 2013 as a measure to avoid the VAT fraud – btw verlegd


Companies selling goods as mobile phones, tablet PC’s, laptops, game consoles or integrated circuit devices (e.g. CPU’s) in the total value of  Euro 10.000 or more  have to apply reverse charge mechanism for  local Dutch supplies as from 1 of April 2013. Reverse charge mechanism means that the purchaser has to account for the VAT due on the transaction in his own VAT return. Read More »