On December 24, 2020, the lead negotiators for the United Kingdom and the EU reported that they had reached a last minute agreement over the future relationship between the parties. Despite all the joy and euphoria, important questions now arise regarding export and export practice. Some will be highlighted below. First of all, there will … Read more
When an economic operator is confronted for the first time with a demand for inspection by a customs official, he or she is usually perplexed. After the first shock has worn off, the question arises as to how to deal with the situation. A few tips and advice are given below. Measures should be prepared … Read more
The current Dual Use Regulation dates back to 2009. There is a need to adapt this to changing technological, economic and political realities. The focus of the new regulation will be on the increased monitoring and control of digital surveillance technology exports and on improved exchange between Member States with regard to the export of … Read more
By letter-opinion dated May 23, 2016, the Federal Ministry of Finance (BMF) has precluded a criminal-law-irrelevant correction report (Section 153 AO) from meeting the requirements of a criminal-law-relevant self‑report (Section 371 AO). The opinion suggests a possibility that the tax authorities will refrain from charging a tax avoider with intentional misconduct if the subject of … Read more
The Union Customs Code (UCC) introduces a customs law decision‑making procedure. As European law, it supersedes existing German regulations in case of conflict. It applies to all decisions relating to the application of customs law. Significantly, the decision‑making procedure provides for time limits within which the customs authority must act: Examination deadline: within 30 days … Read more