Michaela Merz


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European Commission – Public consultation on the evaluation of invoicing rules


About this consultation

Consultation period       13 June 2018 – 20 September 2018
Topics                              Taxation
Departments                   Taxation and Customs Union

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EU and the rest of the world – full transparency becoming the new reality


The EU’s new reporting regime (commonly referred to as DAC6) is a real game changer. Tax planning becomes full transparent. But this is not just another reporting regime, this has also a strategic impact on companies and individuals, also in Switzerland. Time to think about this is now. So what is DAC6 all about? Continue reading


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EU – TP adjustments not any more relevant for custom value?


On the 20th of December the EU Court gave its decision in the case of Hamamatsu Photonica Deutschland GmbH vs Hauptzollamt München (C-529/16). Continue reading


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The VAT Gap in the EU amounted to EUR 151.5 billion in 2015


Study and Reports on the VAT Gap in the EU-28 Member States:
2017 Final Report

Please find below  the information about the VAT GAP in the 28 EU Member States. Continue reading


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AG opinion in the Boehringer ECJ case


Please find below an update on the currently published Advocate General (AG) opinion in the Boehringer ECJ case (C-462/16) and its potential implications:

First of all, it should be noted that even though the AG’s opinion provide a good insight in the potential direction where the final judgement might go, it should be not taken for granted that the judgement will fully apply the same principles and will came to the same conclusion. Continue reading


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Germany – decision by the German Supreme Tax Court according to which supplies carried out via call-off stocks may under certain conditions be considered as direct supplies


47331_web_r_by_marco_pixelio-deFederal Fiscal Court rejects tax authority opinion about VAT treatment of call-off stocks

In Brief
Many subcontractors – particularly those in the automotive industry – supply their goods and materials by means of so-called call-off stock. If the stock is supplied from another EU member state, the German tax authorities generally treat the corresponding movement of the goods as intra-Community transfer followed by a domestic supply of goods. Continue reading


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Effective Tax Rates as per 1 of July 2015 in EU, Norway, Turkey, Republic of Macedonia, Switzerland, Canada, Japan and the United States


PwC_PC_France_Marseilles_MB_208.jpg Green sculpted trees Cement, concrete People Stairs, or steps, shadowsA report based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003) with regards to the project TAXUD/2013/CC/120 was published. Continue reading