Michaela Merz

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EU – Are you ready to monitor cross-border tax arrangements? You better be – less than 10 days to go

The EU’s new comprehensive reporting regime will go live on 25 June 2018. The EU’s directive (commonly referred to as DAC6) has been officially adopted by the EU and has been published in the Official Journal of the EU on June 5. Continue reading

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Invoice correction may have a retroactive effect, German Supreme Tax Court says

319466_web_r_k_b_by_stephan-bratek_pixelio-deIn Brief

The German Supreme Tax Court (Bundesfinanzhof, BFH) has joined the European Court of Justice’s (ECJ) position in terms of the retroactive correction of invoices and has accordingly changed its jurisdiction. At least an invoice correction with a correction document has retroactive effect to the date of initial issuing of the invoice. Continue reading

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The lawyer at the wheel

713346_web_R_B_by_Tim Reckmann_pixelio.deThomas set behind the steering wheel. Margrit did not like that. Finally, it was her car and she wished that Thomas would at least ask. But he never did that. Thomas was a lawyer and what characterised him best was the trait that he always knew everything better (or at least thought he did) and was always right. For his fellow human beings this was usually annoying and thus Margrit was one of the few who could stand Thomas for a longer time. Continue reading