Michaela Merz


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India – The Government confirmed the introduction of GST as from 01 July and finalises pending rules


After the end of the seventeenth meeting of the GST Council, the Government has categorically reiterated the introduction of GST from 01 July.

Considering the preparedness of the Industry, the GST Council has relaxed the return filing timelines for the first two months after the introduction of GST. The GST Council also finalised five sets of rules (except e-way bills) and the rate of tax on lottery, in addition to amending the rate of tax for the hospitality industry. Continue reading


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PwC’s live webcast on hot topics in topics in the are of Mexican customs – Customs valuation and NAFTA Origin


PwC_fl_30mmh_cThere is an upcoming webcast regarding Mexican customs valuation and NAFTA origin, which I think might be of interest to you.

PwC’s live webcast on hot topics in topics in the are of Mexican customs – Customs valuation and NAFTA Origin (11 October)

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ECJ C -7/13 – Skandia – VAT liability regarding Head Office to branch supplies where the branch is a member of a VAT group – implementation in Ireland


People walking in a plaza/square  - PwC, Photo_RGB_C_2 44647.jpgIrish Revenue issued an E-Brief end of October confirming that they will commence a consultation process with industry and tax advisors regarding the recent Skandia case. The Revenue also confirmed that until such consultation process has been completed and new guidance is published, Irish taxpayers can continue to treat services on the basis of the existing practice. Continue reading