Michaela Merz


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Curfew with a special permit


I enjoy my work and I work a lot. I think it’s fun! Incredibly fun in fact. To achieve something, to see that things that didn’t work at first, function smoothly thanks to my contribution is very satisfying.

It isn’t seldom for me to work for 12 hours straight. But I don’t perceive it as a nuisance or a source of stress, I see it as a basic need. I believe that humans are here and earn their place to be here by leaving something greater behind than what they were born into. My compensation then is a good night sleep.

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US Supreme Court overturns physical presence rule for state taxation


Last week, 21 June, the Supreme Court ruled 5-4 in favour of South Dakota in the South Dakota vs. Wayfair, Inc. case, which reverses the 1992 Quill Corp vs. North Dakota ruling. The Court remanded the case to the South Dakota Supreme Court to address the matter in light of its decision. Continue reading


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Call for opinion – Review of the content and format of the European Comminssion’s Mini One Stop Shop (MOSS) web portal


As part of the current efforts to support the smooth implementation of the 2015 Place of Supply rules (Council Directive 2008/8/EC) and the functioning of the MOSS portal, the Commission just launched survey to get your inputs and suggestions how to improve the quality of the information presented on the MOSS web portal. The survey is opened till Friday 30 of October.


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France – reverse charge VAT on imports introduced (PDU – Procédure simplifée de dédouanement avec domiciliation unique)


flag-71112_1280New rules introduced in France now allow European-Union based operators to reverse charge VAT on imports once they have obtained an agreement to use the Single Window Customs Clearance Procedure (PDU – Procédure simplifée de dédouanement avec domiciliation unique). Continue reading


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Switzerland: New Customs Regulations as from 1 July 2014


On 1 July 2014, new regulations come into force in case goods are imported to Switzerland by travelers. The aim of those new rules is to simplify touristic traffic and make it more transparent.  

From now on, travelers attempting to import goods into Switzerland are required to answer two questions:

(1)   Does the total value of all goods exceed CHF 300?

(2)  Are defined duty free limits exceeded? Continue reading


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Fateful seconds in Nice


Nice is a wonderful place, filled with life, wind, sun, sea and traffic. Cars are everywhere and traffic rules either are little known or little respected. People park everywhere, even if its forbidden and it seems that nobody cares. The road users are calm. The pedestrians hardly ever wait until it is green Continue reading