Not a German ad. Not a banned commercial. Instead this is simply spec work directed by Max Isaacson at Greencard Pictures. See also this post: Porn-like Sprite "banned" blow-job ad made by Brooklyn hipsters Greencard Pictures. So, to re-cap (pun not intented) Sprite is a trademark of the Coca-Cola Company and has nothing to do with this spec work film.
Update! 22 July 11:18 Dabitch here. I've received a call from a famous soft drink corporations lawyers who are simply protecting their registered trademark. I've agreed to pixel out the trademark in this film, the can of pop, and drop the sound at any mention of its name - because deleting the ads dilutes this resource here, however I agree that trademarks should be protected.
There is no official statement to go with this from the world famous corporation, however mine is: If you thought this ad was really a banned German ad you're an idiot and I'm sure the legal dept agrees with that but you'll never catch them calling anyone an idiot. Ta ta kids.
The production house: Greencard Pictures does not endorse that fake "banned" "German" soda pop advertisment
The director: Max "Banned German Sprite Blowjob commercial" Isaacson speaks.
Director: Max Isaacson