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End-user certicates in contracts – A solution for dual-use trade?
Today I had a conversation with a colleague about the topic of so-called end-use declarations. These are particularly relevant for trade transactions in the context of trade embargoes. National import and export authorities sometimes demand such an end-use declaration, with which the recipient of the goods undertakes not to pass on the goods. These declarations […]
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Withholding law / lien in English law
Today I had a new case – actually related to the Russian invasion of Ukraine. A company has an ongoing deal for the supply of aircraft equipment to a Russian airline. The equipment was ready – then the Russian government ordered the invasion. The sanctions subsequently imposed by the EU and the USA are now […]
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Legal implications of the Russia-Ukraine war on business
First of all, the most prominent effect is the sanctions that have been imposed. Sanctions have already been imposed by the EU, but also by individual states such as the United States and the United Kingdom. These relate to Russian persons and Russian entities, export bans on goods and restrictions on technology transfer. Restrictions on […]
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Tax implications of a property leased from abroad – Legislation Review (C-931/19)
Last year, the European Court of Justice (ECJ) issued a key decision on the tax relevance of real estate leased from abroad, case ‘Titanium’ (C-931/19). In this context, the main issue was the interpretation of the term ‘fixed establishment’ in international tax law – specifically, the application of Article 44 of EU Directive 2006/112/EC in […]
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Commodity shortages: Legal aspects of price adjustment
One issue that currently concerns many companies active in international trade is the rising price of raw materials. I had already written an article here for the Chamber of Industry and Commerce last month, but I would like to shed some light on the topic here as well: Still ongoing effects of the coronavirus pandemic, […]
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Arbitration agreements under the New York Convention and their contractual incorporation – Legislation Review
The core of legal work is also always the analysis of case law – after all, knowledge of important high court decisions provides considerable legal certainty for any future casework. Today’s focus is a decision of the German Federal Court of Justice (BGH) on the CISG (UN Convention on Contracts for the International Sale of […]
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Modification of Incoterms® clauses- At one’s own risk
Today I received a case in which a company’s customs representative asked a legal question about the use of Incoterms®. Specifically, the company uses the clause “FCA according to Incoterms 2010” in most order export confirmations/invoices. A lawyer specialized in customs and trade law had then pointed out to him that it would be a […]
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Freelance work for a foreign company – Legally feasible at all?
This week I had an interesting request – a graphic designer previously working as an employee in the United States is moving to Germany in the next few months for family reasons. From Germany, he then wants to work remotely as a freelance graphic designer for a British company. First of all, the term “freelancer” […]