Michaela Merz

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Lavrin and the story of lifelong fraud

Lavrin didn’t care much about rules. Where he thought he wouldn’t be caught, he simply ignored them.

He never paid social security contributions for his cleaner and when he became self-employed, he deducted all her wages as business related costs, although she chiefly cleaned his home and cooked for him. He always drove his car too fast, but never fast enough for him to lose his driving licence. He fixed the cruise control so that on the autobahn he never exceeded 139 km/h and in town he never drove above 65 km/h.

When he bought clothes in Milan, with scrupulous precision he cut off all the clothing labels. He claimed refund of the Italian VAT, but he never declared the import for customs and VAT in Switzerland (although his purchases had a value of well over the 300 francs). Continue reading

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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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Oracle EBS webcast – Navigating E-Business Suite’s procure-to-pay processing complexity

PwC_Rep_USA_NYC_JFB_0016.jpgI would like to inform you on our upcoming webinar concerning Oracle EBS – Navigation E-Business Suite’s procedure-to-pay processing complexity. Continue reading

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How to improve VAT revenue collection?

Based on figures recently published by the European Commission, VAT revenue collection for 2013 has failed to show significant improvement.

During 2013, the overall VAT Total Tax Liability for the EU-26 Member States grew by about 1.2 %, while collected VAT revenues rose by 1.1 %. As a result, the overall VAT Gap in the EU-26 increased by 2.8 billion Euro and reached a total of 168 billion Euro. Continue reading

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Fighting the tax fraud – Portugal/Spain – Exchange of tax information/Portugal/Espanha – Troca de informação fiscal

On 21 October 2013, Portugal and Spain signed agreements regarding the strengthening of mutual assistance and automatic exchange of information on tax matters. These aim at fighting tax fraud and evasion and the parallel economy. The signed agreements refer to several potential fraudulent situations, including: Continue reading