Tag: EU

EU – Updated version of the MOSS report published

Michaela MerzLeave a comment

539368_web_r_by_wandersmann_pixelio-deOn 3 November 2016 the Taxation and Customs Union published an updated version of the MOSS report. In this report information on national rules applied in Member States for the use of the mini one-stop shop (MOSS) can be found. Definitions and explanations on the scope of the report can be found in the overview, which also includes a summary table of applicable VAT rates, as well as information on use and enjoyment rules, and B2C invoicing obligations across Member States.

Source: https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services_en#infosel

Image source: Wandersmann / Pixelio.de

 

Indirect Tax Policy Developments – Where are we heading

Michaela MerzLeave a comment

PwC_Rep_USA_SF_JFB_0040.jpgI would like to inform you about our next event in the popular series of global ITX webinars regarding indirect tax policy developments in the EU.

This time, the focus will be on the EU Commission’s new VAT strategy to be published only a day before the webcast, so it will be a real hot topic!Read More »

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

Michaela Merz2 Comments

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. Read More »

CEE VAT antifraud conference – Budapest

Michaela Merz1 Comment

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. Read More »

New job opportunity at Wärtsilä Services Switzerland Ltd

Michaela MerzLeave a comment

Are you looking for a new challenging job opportunity?

Please see open position of Wärtsilä Services Switzerland Ltd – VAT/Finance Manager.Read More »

Luxembourg EU Presidency tax priorities

Michaela MerzLeave a comment

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”.  Read More »

EU Commission Action Plan – List of non-cooperative tax jurisdictions

Michaela MerzLeave a comment

PwC_PC_Spain_Barcelona_MB_014.jpgAs part of the work on good tax governance Member States provided the Commission with lists of those jurisdictions they determined met their definition of non-cooperative tax jurisdictions.

Please see the LIST (late 2014)

Changes in the EU legislation

Michaela Merz1 Comment

711122_web_R_by_FotoHiero_pixelio.de (1)4 Ministers of culture asked for change in EU legislation to tax e-books exactly as physical books.

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E-books – ECJ rules reduced VAT rate is not applicable

Michaela Merz1 Comment

PwC_R_Jolene.Visser_SouthAfrica_Jhb_P_CW_0013.JPGThe ECJ today delivered its long awaited judgments in the infringements procedures against France and Luxemburg for the application of the reduced VAT rates to e-books.

The court held that in line with VAT Directive and Implementing Regulation e-books qualify as electronically supplied services, in respect of which the reduced VAT rates cannot be applied.Read More »

Iceland – increase of reduced VAT rate applicable to e-books from 7% to 11%

Michaela Merz1 Comment

Technology - using an iPad outside PwC office, PwC_R_NYC_Technology_56.jpgIn Iceland the reduced VAT rate applicable to e-books and electronically published music increased from 7% to 11% as of 1 January 2015. Therefore, it must be ensured that you account for VAT on such sales at the appropriate rates. You can access further information of the overall Icelandic tax rules in 2015 here. Read More »