VAT and Other Tax Consequences of the United Kingdom’s Withdrawal from the European Union
On January 30, 2020, the United Kingdom of Great Britain and Northern Ireland (UK) withdrew from the European Union. Pursuant to the provisions of the Agreement on the withdrawal of…
Free Trade Agreement with the United Kingdom
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. …
Changed Due Date for Import VAT, Section 21, par. 3a UStG
To the extent that a deferral of payment has been granted for import value-added tax (VAT), a revised due date has been in effect since December 1, 2020. In concrete…
Proof in the Procedure for Confirming a Foreign VAT ID No. [VAT Identification Number] (Sec. 18e UStG)
By letter III C 5 – S 7427 – d/19/10001 :001 v. 28.10.2020, DStR 2020, 2433, the Federal Ministry of Finance has amended Sec. 18e.1 VAT Application Decree (UStAE) and…
Tips for Customs Inspection
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…
New Formulation of the Dual Use Regulation
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…
Entry into force of the EU Vietnam Free Trade Agreement on
As of August 1, 2020, tariffs on almost all goods exported from the EU to Vietnam will be abolished. The reason for this is the entry into force of the…
Brexit – The Border Operating Model – New Regulations Effective in 2021
The United Kingdom (UK) left the European Union in the so‑called Brexit on January 31, 2020, at 24:00 CET. Its exit is governed by the Withdrawal Agreement, signed on January…
Compliance in Customs Law
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…
Administrative Procedure in Customs Law
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…