Category Archives: HLB International News

11 Sep

Combating VAT fraud in e-commerce in Germany

In August 2018, the Federal Government of Germany passed the bill to combat VAT fraud in trade in goods on the Internet. From January 2019 onwards, operators of electronic marketplaces should collect certain data from their retailers. Otherwise, operators are liable for unpaid sales tax from trading via their platform. Unregistered online retailers are threatened

06 Sep

ECJ rejects German Anti-Treaty/ Directive-Shopping Rule

In its landmark decision dated 14 June 2018 in Case GS, the European Court of Justice (“ECJ”) concluded that the German anti-treaty/directive-shopping rule is not in line with the European fundamental freedom of establishment and the EU-parent-subsidiary-directive. Background The German anti-treaty/directive-shopping rule sec. 50d para. 3 German Income Tax Act (“ITA”) constitute an obstacle for

17 Jul

Christiano Ronaldo Moves To Italy

The famous football player is entitled to apply for the “New Residents Flat Tax” As reported by the main international media, the Portuguese football star Cristiano Ronaldo Dos Santos Aveiro, aka CR7, is moving to Italy where he will play for the Juventus Football Club in Turin. It is one of the biggest deals in

15 Jul

The reform of dismissal rules in Italy

With the “Jobs Act”, the Italian government, in attempting to undertake structural reform to increase Italy’s long- term potential growth, has been given a mandate to introduce measures aimed to simplify and rationalise employment protection. The reform attempted to make the job market more flexible, primarily through the Decree No. 23/2015 (entered into force 7th

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