Seit mehr als 33 Jahren

German Customs Law

Simulated arbitration: O&W supports Moot-Court Team from Freiburg

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Simulated arbitration: O&W supports Moot-Court Team from Freiburg

This year, O&W Rechtsanwälte supports the University of Freiburg in participating in the Willem...

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Iran sanctions – far-reaching exceptions can be approved

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Iran sanctions – far-reaching exceptions can be approved

Transactions that violate the Iran sanctions can now be approved under certain conditions. The Joint...

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Anti-dumping duty effective without participation of interested party

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Anti-dumping duty effective without participation of interested party

The Hamburg Tax Court (judgment of 19.06.2015 – 4 K 147/14) recently had to decide on the cons...

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Customs tariff number for action cams – referral to the European Court of Justice

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Customs tariff number for action cams – referral to the European Court of Justice

On 19 June 2015 (4 K 92/14), the Hamburg Tax Court referred the question to the European Court of Ju...

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No tariffs for many electronic devices – more than 200 products soon duty free

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No tariffs for many electronic devices – more than 200 products soon duty free

The European Union (EU), USA China, Japan and 50 other members of the World Trade Organisation (WTO)...

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Intra-Community delivery: proof only through supporting documents and records

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Intra-Community delivery: proof only through supporting documents and records

The Federal Fiscal Court (BFH) recently ruled (Case V R 14/14) that an entrepreneur may not furnish ...

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Provisional anti-dumping duty on ductile cast iron pipes (nodular graphite) originating in India

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Provisional anti-dumping duty on ductile cast iron pipes (nodular graphite) originating in India

Implementing Regulation VO (EU) No 2015/1559 of 18 September 2015 imposed a provisional anti-dumping...

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Taxable intra-Community delivery in case of incorrect CMR waybill

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Taxable intra-Community delivery in case of incorrect CMR waybill

In its ruling of 22 July 2015 (V R 38/14), the Federal Fiscal Court (BFH) ruled that an incorrectly ...

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Supplier declarations and the Union Customs Code: do they continue to apply?

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Supplier declarations and the Union Customs Code: do they continue to apply?

Individual and long-term supplier declarations serve to prove the preferential origin of a product. ...

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Repeal of Iran sanctions

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Repeal of Iran sanctions

In the Joint Comprehensive Plan of Action (JCPOA), Iran and the E3+3 states have agreed among other ...

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