Michaela Merz


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President of the UAE isues the new Tax Procedures Law – will you be ready?


On 31 July 2017, the President of the United Arab Emirates – His Highness Sheikh Khalifa bin Zayed Al Nahyan, has issued the new Tax Procedures Law (Federal Law No. 7 of 2017) (“TPL”). The TPL sets out the foundations for the impending UAE tax regime and aims to regulate taxpayer rights and obligations, administration and collection of taxes, and defines the role of the Federal Tax Authority (FTA). The TPL will come into force 30 days from the date of its publication. Continue reading


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Infringement proceedings against Italy in connection with VAT refunds


Under the Italian VAT refund procedure, a non-established taxpayer requesting a VAT refund via its Italian VAT return must submit a bank or insurance guarantee covering the full amount of the VAT refund. The guarantee must be submitted for each VAT refund request and must be maintained for Continue reading