Michaela Merz


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Brexit – PwC Client Webcast: The vote is cast, what’s next?


united kingdom exit from europe relative image

PwC | Client webcasts
The EU Referendum – what’s next?

What might be consequences for the UK economy and business generally.
Please join us that afternoon when our PwC experts will be discussing these issues and also examining how the EU could develop over the next five years. Continue reading


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Customs and global trade: Interview conçernant le nouveau code des douanes européenes


539368_web_R_by_Wandersmann_pixelio.deDepuis le 1er mai 2016, l’Union européenne (UE) a mis en oeuvre un nouveau code des douanes. Le point sur les impacts de cette réforme pour les entreprises suisses avec Michel Anliker, Senior Manager – Customs and Global Trade chez PwC.

Ce nouveau code s’applique à l’ensemble des vingt-huit pays de l’UE. Les entreprises suisses qui font du commerce avec ces pays sont donc touchées si elles importent dans l’UE, si elles y ont une filiale ou si elles font des transactions avec l’UE pour des biens qui y transitent, même s’ils sont facturés en Suisse.

Interview Michel Anliker

 

Image source: Wandersmann / Pixelio.de


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Union Customs Code – the new customs legislation of the EU


PwC_PC_Spain_Barcelona_MB_084I am delighted to provide you with the recorded Version of our global indirect tax Webcasts regarding Union Customs Code – the new customs legislation of the EU.

On 1 May 2016, the European Union’s (EU) new customs regulation, the Union Customs Code (UCC), will come into effect. Continue reading


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Toll manufacturing creates a fixed establishment in Poland


A Polish court (i.e. the Administrative Court of Warsaw) ruled in one of its recent judgments toll manufacturing to create a fixed establishment for VAT in Poland.

Background
A Finnish manufacturer of boats intended to extend its business activities to Poland. Before it started conducting business in Poland, it applied for a ruling to the Polish Ministry of Finance. Continue reading


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France – reverse charge VAT on imports introduced (PDU – Procédure simplifée de dédouanement avec domiciliation unique)


flag-71112_1280New rules introduced in France now allow European-Union based operators to reverse charge VAT on imports once they have obtained an agreement to use the Single Window Customs Clearance Procedure (PDU – Procédure simplifée de dédouanement avec domiciliation unique). Continue reading


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OECD – Consumption Tax Trends 2014 and The Distributional Effects of Consumption Taxes in OECD countries – reports published


Aerial view of people sitting in a public area - PwC, Photo_RGB_PC_ 446.jpgConsumption Tax Trends 2014
Tax landscape is shifting away from taxes on labour and corporate income towards more ‘growth friendly’ sources of revenue, like consumption taxes and property taxes. VAT is an important source of revenue for OECD countries, representing on average approximately 20% of total tax revenues. Continue reading


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VAT Identification number within EU


The VAT identification number in the European Union (EU) is:

  • the proof of entrepreneurship within the single market
  • a formal requirement for intra-community supply of goods
  • the formal requirement for the tax exemption of certain cross-border turnovers within the EU
  • in general, also a feature of national invoices in the meantime Continue reading