Michaela Merz


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POLAND: Mandatory split payment mechanism to be introduced as from 1 July 2019


On 23 January 2019, the European Commission published a draft derogation decision enabling Poland to introduce a mandatory split payment mechanism for selected goods and types of business operations.

The project assumes that Poland has the right to use the obligatory split payment in the period from March 1, 2019 to February 28, 2022. Please find below the most important information resulting from the draft derogation decision: Continue reading


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EU: Agreement on new rules to tax digital companies’ revenues


EU ministers agreed on the need to establish a common corporate tax base in July 2013. The European Commission presented two directives: a directive establishing a common corporate tax base (CCTB), and a directive on a common consolidated corporate tax base (CCCTB). Both draft directives are still awaiting Council’s agreement. In its resolutions, the European Parliament strongly supported this major reform of corporate taxation and introduced the notion of “digital presence” that would enable member states to tax digital companies. Continue reading


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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 – Fair Taxation: Commission proposes final technical measures to create a future fraud-proof EU VAT system


The Commission has proposed the detailed technical amendments to EU rules on VAT that supplement recent proposed overhaul of the system to make it more fraud-resilient.

This package of measures substantially modifies the rules relating to VAT and should make life easier for companies across the EU, putting an end to 25 years of a ‘transitional’ VAT regime in the Single Market. Continue reading


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EU Commission – Possible VAT implications of Transfer Pricing


I would like to share with you the paper with the opinion of the EU Commission VAT Expert Group issued on 18 April 2018 on possible VAT implications of Transfer Pricing.
The paper contains also interesting examples which could be of interest for you. Continue reading


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OECD and EC release disparate recommendations on tax and the digitalisation of the economy


The OECD Inclusive Framework on BEPS (‘IF’, a group of 113 countries) issued its paper Tax Challenges Arising from Digitalisation – Interim Report 2018 (the ‘Report’) on 16 March, and held a public webcast to discuss its findings. This was followed by the European Commission’s (EC’s) recommendations for EU-wide adoption on similar topics, which were published on 21 March. Continue reading


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World Wide VAT 2017 – The international VAT forum


About the event

Seven years ago, we launched our World Wide VAT forum with the aim of providing our clients with insights on the latest global trends in indirect taxation (VAT/GST/sales tax/excise taxes) and creating a platform where international business people dealing with the same indirect tax issues can meet. Continue reading