Michaela Merz


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South Korea – change in the law for the supply of e-services as from 1 of July 2015


234936_web_R_K_by_Jasper J. Carton_pixelio.deThe amended VAT law for the supply of e-services from overseas has been effective since July 1st, 2015.  Foreign service providers shall apply for the simplified business registration by July 20th, 2015. The Korean tax authorities (National Tax Service (“NTS”) open the website for the application of simplified business registration.

You can reach out to the website via the LINK.

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EU – working paper on the scope of the notion of electronically supplied services


711122_web_R_by_FotoHiero_pixelio.de (2)The Belgian tax authorities submitted questions to the VAT Committee regarding the notion of electronically supplied services as referred to in the EU VAT Directive and the Implementing Regulation, the possible interaction of this type of services with other services and the issue of VAT exemption of such services. Continue reading


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Being invisible


My mother is a spry lady with more than 40 years of professional experience as a maths teacher. She is not frightened, knows how to get her way, is clever and pragmatic. We had already celebrated her 70th birthday. She told me what it means to reach that age and how values, perception, horizons and also the body are changing. Continue reading