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-472/24: Court Rules Virtual Gold Not Exempt from VAT
- Comments on ECJ C-436/24 (Lyko): Court Rules Loyalty Points Do Not Qualify as Vouchers
- Comments on ECJ C-409/24 to C-411/24: Court Allows Exclusion of Ancillary Services from Reduced VAT
- CJEU: In-Game Currency Trading in Online Games Not Exempt from VAT, Not a Voucher
- Incorrect VAT Statement in Intra-Community Supplies: Taxation Before Quick Fixes and EuG Decision
