Michaela Merz

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Larentia + Minerva: CJEU issues its decision on the VAT deduction right of active holding companies and VAT grouping rules

Photo_RGB_PC_48164.jpgThe Court of Justice of the European Union (CJEU) released yesterday its decision on the joint cases, Beteiligungsgesellschaft Larentia+Minerva GmbH & Co. KG (C-108/14) (Larentia+Minerva) and Marenave Schiffahrts AG (C-109/14) (Marenave).

The questions referred to the CJEU concern two significant issues:

  • The input VAT recovery of holding companies involved in the management of their subsidiaries
  • The VAT grouping rules and the restrictions imposed by national law.

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Supply Chain in Germany: new important Federal Fiscal Court decisions

652422_web_R_K_by_lichtkunst.73_pixelio.deOn 8 April 2015, the Federal Fiscal Court published two judgments regarding zero-rated intra-Community supplies within a chain transaction: XI R 30/13 and XI R 15/14 (subsequent decision in the legal case VSTR, ECJ, Sept. 27, 2012 – C-587/10). Continue reading

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The story of Leon (Lev) Roznanski

OLYMPUS DIGITAL CAMERAHis parents were from Russia. Leon was born in Romania and as they were a very wealthy family, Leon learnt German from his German speaking nanny. During the Second World War the family had to flee to England and on top of his three languages Leon also learnt English. Continue reading

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Too much is too much (collecting mushrooms 2)

OLYMPUS DIGITAL CAMERAI visited my mother in her house close to the German border in Bohemian Forest. At the beginning of September it was marvellous and in comparison to the cold and rainy Zurich simply wonderful. In the evening one could sit outside in the garden in T-shirt, during the day the sun was shining just as in midsummer and next to me my satisfied mother. All wishes fulfilled. Continue reading