Michaela Merz


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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


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Larentia + Minerva: CJEU issues its decision on the VAT deduction right of active holding companies and VAT grouping rules


Photo_RGB_PC_48164.jpgThe Court of Justice of the European Union (CJEU) released yesterday its decision on the joint cases, Beteiligungsgesellschaft Larentia+Minerva GmbH & Co. KG (C-108/14) (Larentia+Minerva) and Marenave Schiffahrts AG (C-109/14) (Marenave).

The questions referred to the CJEU concern two significant issues:

  • The input VAT recovery of holding companies involved in the management of their subsidiaries
  • The VAT grouping rules and the restrictions imposed by national law.

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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