Recent weeks saw a surge of contact-free delivery options and some freight forwarders made it mandatory to ensure the safety of their staff. As a result the customers do not confirm the receipt of the goods via signature anymore.
On 26 March 2020, Advocate General Bobek delivered its opinion in case C‑835/18 (SC Terracult SRL), assessing that a taxpayer is allowed to correct invoices for transactions already subject to a tax audit, under certain conditions.
Date: Wednesday, 27 November 2019
Time: 2pm to 3pm CET
How are the recent changes in EU legislation affecting international trade?
With more EU countries following EU legislation in their practice, non-EU companies can no longer act as the exporter for customs purposes. This is making it more complicated for entities not established in the European Union – including Swiss principal companies − to deal with their customs processes in the EU. On the other hand, from a VAT perspective they can be still the entity that takes care of the VAT exemption export and has to verify it later on.Read More »
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.Read More »
Depuis 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.
Image source: Wandersmann / Pixelio.de
I 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. Read More »
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. Read More »
New 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). Read More »
Consumption 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. Read More »
The VAT identification number in the European Union (EU) is:
PwC Switzerland ITX
Michaela Merz 