The Brexit transition period ended on 31 December 2020 and there is finally a deal between the United Kingdom and the European Union. However, many relevant practical questions for businesses remain open and still need to be resolved.
Yesterday, a Dutch court case was published regarding indirect rebates. In essence, the court of first instance granted a refund to a pharmaceutical company based on the CJEU Boehringer case (C-462/16) although the pharmaceutical company was not obliged to grant the rebates under national law.
The “Revenue and Customs Brief 20 (2020): repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK” has been published.
Companies supplying articles containing substances of high concern (SVHCs) on the Candidate List in a concentration above 0.1% weight by weight (w/w) on the EU market have will have to submit information on these articles to new EU register – SCIP (Substances of Concern In Products) as from 5 January 2021. Lead (which is widely used in electronics) is also among these substances. Thus, each article Lead (or the substance itself) must be submitted in this register. Please analyse the list of substances in order to understand if you face additional reporting obligation.
Aufgrund der aktuellen Situation wird die für Mai geplante jährliche Zollrechtstagung zu einem späteren Zeitpunkt, nämlich am 8. September 2020, stattfinden.
Als Ersatz für die auf den September verschobene Zollrechtstagung präsentieren wir News und Insights aus dem Zoll- und Aussenhandelsbereich in der Schweiz und der EU in Form eines Webinars. Gerne lade ich Sie daher herzlichst ein, sich in unserem kostenlosen Webinar am 6. Mai 2020 über Aspekte aus dem Zollrecht Schweiz/EU sowie aktuelle grenzüberschreitende Massnahmen und Herausforderungen zu informieren.Read More »
There is a figure of speech that you can’t teach an old dog new tricks. But I believe that is simply not true. What matters is the will to try something new and not give up until one has learned it.
Unfortunately, when I was young, I failed to learn the ten-finger system. At school it was not on the curriculum and as at the time one usually wrote by hand, it was of no relevance to me. Therefore I write using the „searching eagle“ system. Read More »
For many years I have had a newspaper subscription. When the digital version of the newspaper was introduced, I very quickly switched to the electronic version. It is easier, more practical, always to hand and one can search the archives. It is also friendlier to the environment, because not a single tree has to be felled because of my reading mania.
But I read the electronic issue differently from the printed paper. In the electronic version my approach is very focused and I really only look at what interests me particularly. I don’t even click on other topics and advertising annoys me terribly. Every advertisement is clicked away immediately, usually before it is even clear what they are advertising. The advertisements, which force me to watch them for a few seconds before I can remove them, make me so mad (after all someone is trying to force his will on me) that the supplier has no chance at all with me.
The printed issue is different. I leaf through the whole newspaper, frequently become interested in a subject, which I had skipped in the electronic version and read both the death notices (in the electronic version never) and even some of the advertisements. And that is good, because only in this way do I discover some exciting events, which I then attend and am grateful that I had discovered them at all. In the last issue there was the Swiss championships in Poetry Slam and also a lecture about Japan.
What is the future of printed newspapers? I fear that in 20 years they won‘t exist any more. Then I’ll presumably have to change the way I read the newspaper. But there are worse things.
To close, the professional information: the electronic version of the newspaper, which in the past carried a higher VAT rate than the printed newspaper, is now treated equally. Following the partial revision of the Swiss VAT Law at 1.1.2018 both are charged with the reduced VAT rate. I’m very pleased about that. It doesn’t matter that you hadn’t even noticed. But you can still be pleased.
All my school holidays I spent in a tiny village at the Czech-German border. In this village three houses were occupied all year round and three only during the summer holidays. But in the three houses occupied all year round, lived 10 children. A little Bullerby. There was never any lack of playmates. The rest of village were ruins. Before the Second World War the village consisted of 36 houses, one school house and one guesthouse, in the surroundings were four mills. Read More »