- On 20 October 2023, the Federation of Belgian enterprises (VBO/FEB) hosted a CBAM information session with the European Commission and two Federal Public Services.
- PwC raised a question about the definition of the Reporting Declarant in the CBAM legislation, which is causing ambiguity and uncertainty for economic operators.
- The legislation does not include the possibility of a direct customs representative for imports, which is a common practice.
- This creates uncertainty about who can fulfill the role of the Declarant.
- The European Commission and the Federal Public Services were unable to provide a clear answer. Companies may need to declare their own goods or renegotiate contracts with customs brokers to comply with CBAM.
Source PwC
Latest Posts in "European Union"
- EU Excise Duty Law: Key Rulings on Direct Delivery, Security Deposits, and Formal Requirements
- Comments on C-158/25: Director Can Challenge Final Tax Assessment in Liability Proceedings
- Webinar Zampa Partners: VAT implications for holding companies (Sept 22)
- Roadtrip through ECJ Cases – Focus on ”Exemption – The ”leasing or letting of immovable property” (Art. 135(1)(l))
- Flashback on ECJ Cases C-108/99 (Cantor Fitzgerald International) – Accepting a lease assignment for payment is taxable, not exempt
