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…
News
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…
Prohibition on the Import of Luxury Goods to Russia and Belarus
The export ban on luxury goods to Russia or Belarus has been in force since 15 March 2022, that is, since as early…
Supreme Court Limits IEEPA Tariff Authority: Action Required for Companies
The U.S. Supreme Court (6-3) has clarified that the President may not impose tariffs on the basis of the International Emergency Economic Powers…
Mercosur, India: Where Do We Stand on Free Trade?
While the United States, since Donald Trump took office, has regarded tariffs as a cure-all for enforcing its trade policy interests and solving…
