Seit mehr als 33 Jahren

ECJ template for querying the tax ID by customs

Since the entry into force of the UCC, the German customs administration has been requesting the tax ID of employees entrusted with customs matters in the course of the revaluation of permits. Whether the extensive query of the tax ID is permissible is highly controversial. This question has now been put to the European Court of Justice (ECJ) by the Düsseldorf Finance Court. Meanwhile, companies do not have to provide the tax ID to the customs administration.

FG Düsseldorf doubts retrieval of tax ID

A logistics service provider filed a lawsuit with the Düsseldorf Finance Court against the request for the tax ID. The tax court had doubts about the practice of the German customs administration and submitted to the ECJ for a preliminary ruling the questions whether the customs administration may request the tax ID of members of the supervisory board, managing directors, heads of department, heads of accounting, heads of the customs department as well as persons responsible for customs matters and persons handling customs matters. The ECJ should also clarify whether the inquiry of the tax office, which is responsible for the income tax of the mentioned group of persons, is permissible.

Customs suspends tax ID query

The doubts expressed by the tax court are a stage victory for economic operators. The German customs administration has suspended the request for the tax ID until further notice. In any case, licence holders and applicants should monitor developments in the preliminary ruling procedure before the ECJ in order to protect their employees’ data accordingly.

O&W attorneys at law are at your side when revaluing or applying for a license.

Für Unternehmen: 15 Minuten kostenlose Erstberatung+49 40 369615-0or send an e-mail
Lawyer Dr. Tristan Wegner

Your consultant

More interesting articles on this topic

Brexit and customs – companies need to know this now

On the roadshow “Brexit und Zoll“, customs informed the economy about changes in the upc...

Tax ID for reissue – Advocate General against comprehensive query

Is it permissible or inadmissible for the customs administration to query the tax ID? The ECJ will d...

Five (hidden) information about the upcoming customs audit

Each customs inspection begins with an inspection order. In this respect, the test regulation is of ...