748195_web_R_K_B_by_I-vista_pixelio.deI go to the hairdresser a few times a year. My hairdresser Mauro is an Italian “magician”, who gives every one of his female customers the feeling of being a queen. That is pleasant and feels great.

I was there last Saturday. Mauro was charming as usual. Read More »

Online shopping: PwC Total Retail Survey 2015

Photo_R_RGB_SH14_D4_JA_5190.jpgFifteen years ago, in the heyday of the e-business boom, internet promised to change industries and business models very quickly, first of all in retail trade. When these promised changes did not realise very quickly, this resulted in the bursting of the dot-com bubble.Read More »


I had not seen Richard for a very long time. Many years ago we worked at the same place. Now he is with a large international company. When I saw him in the middle of the street with his phone at his ear, I was delighted. Richard has the characteristics that he is always in a good mood and goes with a smile through life. However to my surprise he looked very depressed.Read More »

I am stupid

My world was alright. My mobile had grown together with me and we were inseparable. I virtuosic played on its keys and it was a great help to me. My life was saved on this little tool. Dates, names, birthdays, passwords, photos, audit recordings; in short, the entire life.Read More »

Tour Operators Margin Scheme (TOMS)

The European Court of Justice published its judgement in an infringement procedure where the EU Commission brought several EU Member States to the Court for failure to comply with their obligations under the EU VAT Directive.

The actions relate to the special scheme for travel agents which is commonly referred to as TOMS (Tour Operators Margin Scheme) and which is relevant from an EU-wide VAT perspective. There has been some uncertainty Read More »