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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Update – Germany: new limitation in the application of deemed intra-Community supplies transition period extended until 30 September 2013

As reported in my previous post earlier this year, the German Ministry of Finance (Bundesfinanzministerium – BMF) proposed stricter rules for the application of the simplification rule which allows suppliers to treat certain cross-border transactions as an intra-Community transfer of own goods. As per the proposal this treatment will only be allowed if the supplier transports the goods himself. Continue reading