Michaela Merz


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The Christmas dinner


I was still a child when Marie told me stories. Marie has been long gone (for more than 35 years) and I cannot ask her any more but her tales have edged themselves deeply into my memory.

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France – Increase of the VAT rate as per 1 of January 2014


The normal VAT rate will raise from 19.6% to 20%. The reduced VAT rate for instance for restaurants will increase from 7% to 10%. The super-reduced VAT rate for food and energy, however, will be reduced from 5.5% to 5%. Why? Because the government wants to reduce the tax burden on the companies in area of direct tax.

With this tax relief the French government intends to make the French companies more competitive on the international market