Michaela Merz


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Germany – The German Federal Fiscal Court doubts the constitutionality of additional payment interest


The German Federal Fiscal Court (Bundesfinanzhof – BFH) doubts the constitutionality of supplementary payment interest of 1.5% for interest periods from 2015, and has therefore granted a suspension of execution in a summary procedure. Continue reading


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Call for application – 4 months research grant in Washington D.C.


In 2019 the Europa Institut at the University of Zurich in cooperation with the Swiss Government (SBFI) offers again two research grants at the top U.S. think tank Wilson Center in Washington D.C. Continue reading


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India – Amendment to the Authorised Economic Operator Programme


In 2016 as a part of the trade facilitation measure, Central Board of Excise and Customs (CBEC) had notified1 a revised Authorised Economic Operator (AEO) programme. The revised programme merged erstwhile Accredited Client programme and AEO programme. Continue reading


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China – Compliance


Chinese tax authorities is using technology to improve the efficiency of VAT collection and management – Are you ready for this?

China managed VAT by invoice, therefore VAT invoice management is a key point, and the Chinese tax authorities have been using information technology on VAT collection and management. Continue reading


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Brazilian Program for Authorized Economic Operator


PwC_PC_France_Paris_MB_081.jpgThe Brazilian Program for Authorized Economic Operators (AEO) was set forth by the Federal Revenue’s Normative Instruction n.1,521/2014. The program will certify international trade stakeholders providing they can present low operational risks, concerning both cargo physical security and tax and customs compliance.
Those certified as Authorized Economic Operators may benefit from several operational preferences, including being able to use the AEO seal, which states the company’s reliability before clients and authorities. Continue reading