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The transition to a carbon-neutral economy is a seismic shift on a global scale, leaving no sector untouched. The urgent strategic, operational and reputational challenges are considerable, but so are the opportunities for growth. We are happy to invite you to
Transform Powerfully: Baker McKenzie Energy Transition Dialogue
Navigating your energy transition journey: Opportunities and challenges for suppliers, industrials and other market players
Thursday, 25 January 2024, 12:00 pm to 7:00 pm CET
Baker McKenzie, Neuer Zollhof 2, 40221 Dusseldorf, Germany

On 11 October 2023 the German Federal Government approved the Financial Crime Prevention Act, which shall come into force on 1 January 2024. The law will establish a new federal authority – the Federal Office to Combat Financial Crime. This new institution will have competences with respect to the fight of money laundering, sanctions and illicit financial flows.

Germany is taking further steps with regard to developing a national hydrogen infrastructure. On 19 June 2023, the Federal Government published respective draft legislation that provides for the development of a hydrogen core grid. The Bundesrat (one of the two legislative chambers in Germany representing the German states) issued an essentially positive statement on this draft. The legislation is expected to be adopted soon.

SECEX published on 31 July 2023 an official notice of initiation of a new investigation into possible resumption of antidumping duties applied (but immediately suspended) to Brazilian imports of ethanolamines, monoethanolamines and triethanolamine, from Germany.

The last sunset review concerning ethanolamines, decided by CAMEX Resolution No. 7/2019, resulted in a five year extension of the antidumping duties for imports originating in the United States and Germany. However, the antidumping duties applicable to the Brazilian imports from German were suspended due to the existence of doubts as to the probable future development of imports from this origin.

By judgment dated 23 March 2023 (2 K 172/19), the Tax Court (Finanzgericht) Hamburg determined to what extent a tax office may request the submission of emails within the scope of a tax audit.
The Tax Court ruled that the request for submission of an overall journal in the form of a list of all emails, including emails that are not relevant for tax purposes (and that are not internal correspondence), was unlawful. According to the view of the Tax Court, the tax offices is not limited to conducting interviews since emails have an increased evidentiary evidence.