Der internationale Warenverkehr unterliegt zahlreichen Besonderheiten in der Besteuerung. Nur eine genaue Kenntnis der einschlägigen Regelungen gewährleistet die optimale Abwicklung der Geschäfte mit dem Drittland. In diesem Werk werden die Vorschriften umfassend und praxisnah erläutert. Zahlreiche Checklisten, Beispiele und Musterformulare erleichtern den Umgang mit Finanz- und Zollbehörden.

How people recall the SARS-CoV2 pandemic is likely to prove crucial in future societal debates on pandemic preparedness and appropriate political action. Beyond simple forgetting, previous research suggests that recall may be distorted by strong motivations and anchoring perceptions on the current situation. Here, based on four studies across 11 countries (total N = 10,776), we show that recall of perceived risk, trust in institutions and protective behaviours depended strongly on current evaluations. While both vaccinated and unvaccinated individuals were affected by this bias, people who identified strongly with their vaccination status - whether vaccinated or unvaccinated - tended to exhibit greater and, importantly, opposite distortions of recall. Biased recall was not reduced by providing information about common recall errors or small monetary incentives for accurate recall, but partially by high incentives. Thus, it seems that motivation and identity influence the direction in which the recall of the past is distorted. Biased recall was further related to the evaluation of past political action and future behavioural intent, including adhering to regulations during a future pandemic or punishing politicians and scientists. Taken together, the findings indicate that historical narratives about the COVID-19 pandemic are motivationally biased, sustain societal polarization and affect preparation for future pandemics. Consequently, future measures must look beyond immediate public health implications to the longer-term consequences for societal cohesion and trust.

Public discord between those vaccinated and those unvaccinated for COVID-19 has intensified globally. Theories of intergroup relations propose that identifying with one's social group plays a key role in the perceptions and behaviors that fuel intergroup conflict. We test whether identification with one's vaccination status is associated with current societal polarization. The study draws on panel data from samples of vaccinated (n = 3,267) and unvaccinated (n = 2,038) respondents in Germany and Austria that were collected in December 2021, February, March, and July 2022. The findings confirm that vaccination status identification (VSI) explains substantial variance in a range of polarizing attitudes and behaviors. VSI was also related to higher psychological reactance toward mandatory vaccination policies among the unvaccinated. Higher levels of VSI reduced the gap between intended and actual counter-behaviors over time by the unvaccinated. VSI appears to be an important measure for predicting behavioral responses to vaccination policies.

Abstract: The COVID-19 pandemic has hit humanity globally. Besides its obvious threats to our physical health and economic stability, one can only speculate about the pandemic's and its countermeasures' psychosocial impacts. Here, we took advantage of a sample of healthy male participants who had completed psychosocial measures on mental health, environmental concern, and prejudice against asylum-seekers just before and during the nationwide lockdown in Germany in spring 2020. A follow-up assessment of 140 participants during the lockdown provided a unique opportunity to track psychosocial changes in a prospective longitudinal study design. In comparison to before the lockdown (1) mental health worsened, (2) environmental concern increased, and (3) prejudice against asylum-seekers decreased. Our study demonstrates psychosocial "side effects" of the pandemic that bring both challenges and opportunities for our society with regard to the handling of psychological reactions to this pandemic and further global crises, including climate change and mass migration