CJEU Confirms Narrow Interpretation for Determining the Origin of Goods in the Case of Cold-Working of Steel Tubes
Judgment of the CJEU of 2 October 2025, Case C-86/24, CS STEEL a.s. Facts The case of CS STEEL (C-86/24) concerned seamless stainless…
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CJEU on the Revival of the Customs Debt: Article 116(7) UCC
In the context of a request for a preliminary ruling, the CJEU addressed an interesting question concerning the revival of a customs debt…
Compliance as a Mandatory Programme: Cologne Higher Regional Court Clarifies the Requirements for Managing Directors’ Liability for Damages towards the Company – Also Putting Export Compliance Officers in Focus
By judgment of 2 May 2024 (case no. 18 U 190/22), the Cologne Higher Regional Court (OLG Köln) clarified the evidentiary requirements applicable…
The 19th Sanctions Package
The new sanctions package entered into force on 24 October 2025. This time, its substantive scope focuses in particular on three sectors. Also…
Current Developments regarding the LkSG
In a press release of 26 September 2025, the Federal Ministry for Economic Affairs and Energy (BMWE) announced that, in coordination with the…
Managing Director Liability under Section 69 of the German Fiscal Code (AO): Why a Tax Compliance System Is Indispensable
The personal liability of managing directors for tax obligations is a risk that is frequently underestimated in practice. Under Section 69 of the…
EU Commission: Revision of Annex I to the Dual-Use Regulation
On 8 September 2025, the EU Commission adopted a delegated regulation updating Annex I to Regulation (EU) 2021/821 (the Dual-Use Regulation). This update…
“Snapback”: UN Sanctions against Iran Back in Force
In September 2025, the so-called “snapback” sanctions against Iran came back into force. These are based on UN Security Council Resolution 2231 of…
Tobacco Tax: Substitutes for Tobacco Products, Flavourings, and Glycerine
Judgment of the Düsseldorf Fiscal Court of 3 June 2025, case no. 4 K 1370/24 VTa The facts The Federal Police stopped a…
