Tobacco tax for liquids, flavors and bases
Judgment of the Düsseldorf Tax Court of December 11, 2024 (Ref.: 4 K 507/24 VTa) I. The factsThe plaintiff, owner of a retail…
News
Screening Obligations According to the Standards of the CJEU
On 15 January 2025, the CJEU published the decision in Case T-748/22, unfortunately so far only in French. It establishes important standards for…
Changes to AWV Reporting Requirements from January 2025
From January 2025, numerous changes to reporting requirements under the German Foreign Trade and Payments Ordinance (AWV) will enter into force. Violations of…
EU–Chile Interim Trade Agreement in Force since February 1st 2025
Another free trade area has seen a recent change: on February 1st 2025, the so-called Interim Trade Agreement (ITA) between the EU and…
Regulation on a Prohibition on Products Made Using Forced Labour
The Regulation on a prohibition on products made using forced labour on the Union market (Regulation (EU) 2024/3015, OJ EU L of 12…
CHPGs, or What Exactly Is So Dangerous about Ball Bearings?
With the 12th sanctions package, the EU already inserted an Annex XL (= 40) into the current Russia embargo back at the end…
The Modernised Rules within the PEM Area
Within the “Pan-Euro-Mediterranean” (PEM, for short) free trade area, the modernisation and harmonisation of the rules of origin has made significant progress. However,…
A perspective on U.S. Tariffs
The world has been thrust into a new series of tariff actions and pending threats. The Trump administration has already imposed, then paused…
