Publications

CBAM: The Transition Period

On October 1, 2023, the Carbon Border Adjustment Mechanism (CBAM) entered into force. This mechanism aims to address the carbon leakage problem and will introduce a carbon tax on certain goods imported into the European Union from third countries.

Relevant products and relevant commodities under the Deforestation Regulation

The Deforestation Regulation contains a list of relevant commodities and relevant products whereby the trade of which will be more strictly regulated to ensure that these products do not contribute to deforestation. This list is included in Annex I of the Regulation and is based on the current Combined Nomenclature (CN) as established in Implementing Regulation (EU) No 2023/2364.

Sustainability in the E-commerce Market

The call for sustainability is becoming increasingly louder in the e-commerce market. This is a concept that is in constant flux, moving from a focus on recycling to the broader concept of a circular economy. In this article, I will discuss the facilities and points of attention within this theme from a fiscal perspective.

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