Further step towards the adoption of the EU AML Package
As previously outlined on paytechlaw, the legislative process for the adoption of the AML Package of the EU…
ECJ Judgment: Access to the beneficial ownership register for the general public inadmissible without demonstration of a legitimate interest
In its judgment of 22 November 2022 in Joined Cases C-37/20 and C-601/20, the European Court of Justice…
Much longed for: The amendment of the Application Decree re section 154 AO (AEAO re section 154)
On 20 January 2021, the Federal Ministry of Finance (BMF) published amendments to the Application Decree for the…
Section 154 AO German Fiscal Code: Small change, big cost
As part of the implementation of the 5th Anti-Money Laundering Directive, the German legislator introduced a small change…