On 14 July 2021 the European Commission published its proposal for a Carbon Border Adjustment Mechanism (CBAM).
The CBAM will introduce a levy on the import of certain goods. As the CBAM will be a levy on the imports of goods, it is closely linked to the customs processes of the EU.
We will take a closer look at the link between the CBAM and the EU customs processes. More information on the background, scope and application of the CBAM can be found via the following LINK.
Source PwC
Latest Posts in "European Union"
- Comments on ECJ C-101/24 (Xyrality) – Judgment on app stores as VAT commissionaires
- ECJ Confirms Deemed Reseller Rule for App Store In-App Purchases
- VAT Challenges in Toll Manufacturing: Goods vs Services Classification Issues
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
