Poland – introduction of “sugar tax” has been postponed

New regulations
Introduction of a
new tax on selected food products (“Sugar Tax”) was forseen to come into force as of 1st of July 2020. Due to a political decision the introduction was postpone. Ne date is not known yet.

The tax will apply to entities introducing beverages with the addition of sweeteners, caffeine or taurine to the domestic market – with some exceptions. This regulations may affect producers, distributors and retailers.

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The ski lift

During my youth the T-bar ski lift was the most common. Today it is the exact opposite. The T-bar is the exception. However, what I could experience this week on the few rides on the only T-Bar in the ski resort was very entertaining. I am fascinated by how the 3 and 4-year-olds are able to speed down the slopes and that there is no slope that would have been too difficult for them to try. I observed ski classes where adult ski teachers were skiing with 3 to 5-year-old toddlers. The test or the trial took place at the T-bar. The little ones had to go up the slope in pairs. The slope was very steep in some parts. The ski teacher helped them get on the T-bar because the times where the T-bars were operated by assistant workers is for the large part over. Nevertheless, the little ski drivers had to let themselves and their ski sticks be pulled up the slope.

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Der Skilift

In meiner Jugend war der Bügellift der Standard. Heute ist es genau umgekehrt. Der Bügellift ist die Ausnahme. Was ich jedoch bei den wenigen Fahrten auf dem einzigen Bügellift im Skigebiet diese Woche erleben konnte, war sehr unterhaltsam. Ich bin fasziniert wie die 3 und 4-jährigen rasant die Hänge runterfahren können und dass es keine Piste gibt, die für sie zu schwierig wäre um es nicht auszuprobieren. Ich habe die Skikurse beobachtet, wo Erwachsene Skilehrer mit 3 – 5 solchen Kleinkindern unterwegs waren. Der Test oder die Probe erfolgte an dem Bügellift. Die Kleinen mussten zu zweit den Hang hoch. Der Hang war teilweise sehr steil. Beim Einsteigen half der Skilehrer, weil die Zeiten, in denen die Bügellifte von Hilfspersonal bedient waren, auch mehrheitlich vorbei sind. Trotzdem mussten die kleinen Skifahrer ihre Stöcke und sich selber den Hang hochziehen lassen.

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The judge – a story I was told last week

After she left school Jana studied law. Somehow she became a judge. A divorce in the morning, then an inheritance dispute, after lunch a quarrel between neighbours and to close the day another divorce.

She lived with her friend, Karl, in his large house, liked going to the cinema and the theatre, read a lot and like walking through the neighbouring wood as it got dark. They had no children. It was a good relationship, one got used to the faults and with time became tolerant towards the weaknesses of the other. 20 years passed in a flash. Read More »

EU – Are you ready to monitor cross-border tax arrangements? You better be – less than 10 days to go

The EU’s new comprehensive reporting regime will go live on 25 June 2018. The EU’s directive (commonly referred to as DAC6) has been officially adopted by the EU and has been published in the Official Journal of the EU on June 5.Read More »

Invitation: PwC Webinar „How do the new Swiss VAT rules affect my organisation?”

You may be aware that imminent changes in the law governing Swiss VAT (value-added tax) are set to have a major impact on businesses in both Switzerland and abroad. The main change for foreign companies relates to the VAT registration requirement: Read More »

Eastman Chemical: VAT Analyst

Do you want to work in a dynamic international team where no day is the same? Are you looking for a challenging environment where you can work on your personal development every day? And are you or do you want to become a VAT specialist for no less than 18 countries? Welcome to Eastman Chemical…Read More »

Data analytics – PwC Switzerland’s position paper “Business Booster: Data Analytics”

Data and big data have been a hot topic for a while. The increased spread of the Internet in the past decades generated a wealth of data, which can be of tremendous value and it is essentially a new asset class for businesses, if utilized properly.

Data-savvy businesses are using data analytics to increase the speed and quality of their decision making process.Read More »