Bettina Mertgen

Partner, Attorney at Law, Certified Tax Advisor, Certified, Tax Lawyer, Certified Advisor in Customs and Excise Taxes, GvW – Graf von Westphalen

Bettina is a partner at GvW Graf von Westphalen in Frankfurt/Main. She advises companies involved in international trade on all matters of customs, excise, foreign trade law and ESG. She defends clients in tax audits and in alleged violations of customs, excise or foreign trade regulations, assists in setting up new or reviewing existing compliance management systems (CMS/ICS) in this area and conducts litigation in areas such as customs valuation or tariff law.

Contributed to

1

The EU conflict minerals regime

Practice Notes

This Practice Note considers the EU conflict minerals regime which, by requiring third party audits and disclosures about supply chain due diligence, seeks to reduce the financing of armed conflicts through the trade of minerals.

EU Law