Grandfathering Clauses for Existing Contracts under the 20th Sanctions Package
By Regulation (EU) 2026/506 of 23 April 2026, the European Union has once again significantly expanded the Russia sanctions under Regulation (EU) No…
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Update: EU-Mercosur Agreement
Since 1 May 2026, the EU-Mercosur Interim Trade Agreement (ITA) has been provisionally in force (published in the Official Journal of the EU,…
First the General Rules… Or How Do You Classify Modern High-Tech Goods with Multiple Functions?
The recent decision of the Federal Fiscal Court (BFH, judgment of 21.11.2024, case no. VII B 76/23) concerns the question of how to…
VAT: Relaxation of the Evidentiary Requirements in Cross-Border Trade in Goods
A recurring issue in practice is that, despite the utmost diligence, evidence is missing. What is to be done in that case? Does…
IEEPA, CBP, ACE, and CAPE: The Refund of Unlawfully Collected U.S. Tariffs
Since the recent court decisions and the launch of the CAPE system, the recovery of unlawfully collected U.S. tariffs is no longer merely…
The 20th Sanctions Package: A New Phase of Sanctions Policy
There are new sanctions rules against Russia. The so-called “20th sanctions package” was actually supposed to appear as early as the anniversary of…
Update Mercosur
In Schlagbaum 02/2026, we reported on the current state of play regarding the Mercosur free trade agreement. In the meantime, the texts of…
Update on the Regional Convention (PEM)
A modernisation of the rules of origin has been emerging for some time now within the Pan-Euro-Mediterranean free trade Convention (PEM, for short)….
The Hurdles of Withdrawal from Russia: So-Called Divestment
The withdrawal of European companies from the Russian market continues to raise complex questions under sanctions law. Of particular relevance here is Article…
