Michaela Merz


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Lisbon – Mass migration


The nearly 25-year-old Uber driver in Lisbon told me that his granddad had left Sicily years ago to move to Brazil. He returned after two years of living in Brazil to pick up his childhood sweetheart. That is the Uber driver’s grandmother. He grew up in Brazil just like his parents. He understands Italian but doesn’t speak it very well. He left Brazil a year ago after he received an Italian passport and has been living in Lisbon ever since.

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I got silent


On the days where I travel to Portugal it would be better not to travel there. All my travels to or from Lisbon are affected by strikes with grim regularity. Once the public transport staff was on strike, the other time the aviation staff and this time the air traffic controller in France were on strike. And as one is crossing southern France and the choice of travel route is not all that flexible, my first flight at 6.20am was cancelled. And to catch such flight means getting up between 4 and 5am. Continue reading


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Strike in Lisbon


I had an exciting day ahead of me. In the afternoon I should meet the Portuguese VAT authorities to discuss their new measure for enhancing tax honesty and from 5 to 7 pm I had a lecture at the “Universidade Catolica Portuguesa Escola de Lisboa” on compliance efficiency. I was really looking forward to both events. Continue reading


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Lesson in Lisbon 27 June 2013


You attended my lecture on Thursday in Lisbon. I really enjoy our discussion.

And I am very much interested in your thoughts.

Please find 2 questions below:

  • What do you think about how the importance of VAT compliance in the future is (in max. 150 words)?
  • There is a direct delivery of goods from Germany to France, where three companies are involved in the chain, one of them is you client. Which questions would you ask your client to clarify the correct VAT treatment?


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Shopping in Lisbon


When it comes to shopping, Lisbon is a city of unexpected fortune for me. Six years ago I was flying from Sao Paolo to Lisbon. We arrived in the morning and my connection flight was only in the late afternoon. It was February and sales offers were all around the city. I thought it a great opportunity to replenish my business wardrobe. Continue reading