Tag: Germany

Invitation PwC Event – VAT around the world – 2 December 2015

Michaela MerzLeave a comment

I would like to invite you to the World Wide VAT – the international VAT forum @PwC!

This year’s World Wide VAT event presented by PwC reflects the importance of value added tax for businesses that have to deal with the complexities of indirect taxation on a daily basis. It’ll be a  chance for you to catch up on the latest developments in Europe and beyond, and examine the implications for your company in more detail.

 

Please find more informations on the following leaflet or please contact my colleague Denise Ruhland: denise.ruhland@ch.pwc.com / +41 58 792 77 02

 

Invitation PwC Event – VAT around the world – 2 December 2015

Michaela MerzLeave a comment

I would like to invite you to the World Wide VAT – the international VAT forum @PwC!

This year’s World Wide VAT event presented by PwC reflects the importance of value added tax for businesses that have to deal with the complexities of indirect taxation on a daily basis. It’ll be a  chance for you to catch up on the latest developments in Europe and beyond, and examine the implications for your company in more detail. Read More »

PwC Webcast: German Court decision on intra-community chain transactions

Michaela MerzLeave a comment

720513_web_R_by_Martin Schuler_pixelio.deI recommend our next webcast, 28 May 2015 focusing on – Germany: Legislative Changes relating to Zero-rated Intracommunity Supplies.Read More »

Supply Chain in Germany: new important Federal Fiscal Court decisions

Michaela MerzLeave a comment

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).Read More »

Changes in the EU legislation

Michaela Merz1 Comment

711122_web_R_by_FotoHiero_pixelio.de (1)4 Ministers of culture asked for change in EU legislation to tax e-books exactly as physical books.

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Germany – Extension of transition period for application of reverse charge mechanism for certain metals, selenium and cermet until 30.06.2015

Michaela Merz1 Comment

PwC Global Brand Industry: Downstream Refinery Construction ExpansionPhoto_RGB_Rep_0571_004.jpgThe German Ministry of Finance extended the transition period for the application of the reverse charge mechanism for certain metals, selenium and cermet pursuant to § 13 b para. 2 no. 11 German VAT law (with exception of e.g. supplies of gold and scrap metals, which were already subject to the reverse charge mechanism prior to 1 October 2014) from 31 December 2014 to 30 June 2015. Read More »

PwC Global Billing Conference – Brussels

Michaela MerzLeave a comment

107563-On 21 October 2014, PwC will be organising the sixth edition of our Global Billing Conference, which will be held in Brussels and provide a 360° view on invoicing. Building further on five successful editions of the event, PwC Belgium, PwC Netherlands and PwC Germany will join forces to boost the conference’s international renown and reach.Read More »

Fighting melancholia

Michaela MerzLeave a comment

On Saturday morning, my youngest one (6 years old) came crawling into my bed. He had just woken up and was sad. Terribly sad. His best friend had moved to Germany. Maybe he will never see her again. He was in no mood for getting up and grieved for the loss.Read More »

Germany – special VAT audits generated 2.3 billion Euro of additional revenue in 2012

Michaela MerzLeave a comment

According to the statistics records of the highest financial authorities of the federal states in Germany, the special VAT audits carried out in 2012 generated in the field of VAT an additional income of 2.3 billion Euro. The revenue generated by VAT inspectors taking part in general tax audits or in audits of tax fraud investigations are not included in this additional income.Read More »

Update – Germany: new limitation in the application of deemed intra-Community supplies transition period extended until 30 September 2013

Michaela MerzLeave a comment

As reported in my previous post earlier this year, the German Ministry of Finance (Bundesfinanzministerium – BMF) proposed stricter rules for the application of the simplification rule which allows suppliers to treat certain cross-border transactions as an intra-Community transfer of own goods. As per the proposal this treatment will only be allowed if the supplier transports the goods himself.Read More »