Michaela Merz


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Tax priorities of the Netherlands EU Council Presidency EU 2016


Photo_RGB_R_NL_JA_00614.jpg People crossing the tracks ot the stationCorporate Tax
“On 17 June 2015 the Commission presented an action plan to reform the corporate tax system in the EU. It includes a series of initiatives designed to end tax avoidance, ensure the sustainability of revenues and strengthen the internal market for business. Continue reading


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Call for opinion – Review of the content and format of the European Comminssion’s Mini One Stop Shop (MOSS) web portal


As part of the current efforts to support the smooth implementation of the 2015 Place of Supply rules (Council Directive 2008/8/EC) and the functioning of the MOSS portal, the Commission just launched survey to get your inputs and suggestions how to improve the quality of the information presented on the MOSS web portal. The survey is opened till Friday 30 of October.


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Modernising VAT for cross-border e-commerce: Commission launches public consultation


The European Commission has launched a public consultation to help identify ways to simplify the Value-Added Tax (VAT) payments on cross-border e-commerce transactions in the EU.

This consultation is also part of the ongoing assessment of the new rules for VAT payments on cross-border telecommunications, broadcasting and electronic services which came into force last January. Continue reading


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CEE VAT antifraud conference – Budapest


I am delighted to invite you to the “Mind the VAT Gap! CEE VAT antifraud conference”organised by PwC.

The event takes place on November 19, 2015, in Budapest starting at 8:30 am.

The CEE VAT antifraud conferenceaims to bring together the public finance officials of the 5 CEE countries along with European Commission tax specialists, leading tax consultants and business representatives, in order to find the best ways to tackle the issue of VAT tax evasion throughout the CEE region. Continue reading


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Luxembourg EU Presidency tax priorities


People walking in a pedestrianised area - PwC, PwC_PC_ Global_ 303.jpgPiere Gramegna, Finance Minister of Luxembourg and ECOFIN Council President, outlined his priorities for the coming six months. For the tax people especially two of them are of particular interest step up the fight against fraud and work towards fairer corporate taxation.  Mr Gramegna said “given the budgetary constraints in Member states, fair taxation and the fight against fraud are absolute priorities”.  Continue reading


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European Commission – study on alternative taxation of intra-Community (EU) supplies of goods


Aerial view of people sitting in a public area - PwC, Photo_RGB_PC_ 446.jpgOn 13 July 2015, the European Commission (EC) published a study entitled “Implementing the ‘destination principle’ to intra-EU B2B supplies of goods” (the Study) on its website.
The Study focuses on two issues involving the current VAT model: first, additional compliance costs borne by taxable persons (especially small and medium-sized enterprises) conducting cross-border trading compared to taxable persons only trading domestically; and second, the level of VAT fraud existing within the European Union. Continue reading


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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