Michaela Merz

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Spain – Intrastat System

Please be informed that Order HFP / 36/2018, of January 18, establishing certain provisions related to the Intrastat System in order to unify and adapt the national Intrastat to the EU’s regulations, entered into force on March 1, 2018. Continue reading

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Poland – new reporting obligation – transportation package

I would like to inform you about law on a monitoring system of a road transportation of goods (so called “transportation package”) that was introduced in Poland.

Transportation package concerns companies taking part in certain transactions and providing specific services. Continue reading

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OECD Model Tax Convention – update 2017

Countries have recognised the need to improve administrative co-operation in tax matters, notably through exchange of information and assistance in collection of taxes, for the purpose of preventing tax evasion and avoidance. Continue reading

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India – Government issues draft rules for accounts and records, appeals and revision, and advance ruling

The Central Government has issued draft rules for accounts and records, appeals and revision, and advance ruling. This is in addition to rules issued earlier for comments from the stakeholder. With this, the Government has issued most of the rules for the Goods and Services Tax regime.

Please click HERE to read the full News Alert.


Bildquelle: Rosel Eckstein  / pixelio.de

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Poland: new road transport monitoring obligation

Act from 9th March 2017

The new Polish Act regarding the road transport monitoring was announced in the Polish Journal of Laws on 3rd April 2017, however the effective date of the abovementioned Act is 1st May 2017. The Act is primarily designed to seal the VAT system, thus marginalizing the financial benefits of the “grey area”. Continue reading

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Germany – decision by the German Supreme Tax Court according to which supplies carried out via call-off stocks may under certain conditions be considered as direct supplies

47331_web_r_by_marco_pixelio-deFederal Fiscal Court rejects tax authority opinion about VAT treatment of call-off stocks

In Brief
Many subcontractors – particularly those in the automotive industry – supply their goods and materials by means of so-called call-off stock. If the stock is supplied from another EU member state, the German tax authorities generally treat the corresponding movement of the goods as intra-Community transfer followed by a domestic supply of goods. Continue reading