Publications

Developments in the field of CBAM: stricter calculation requirements

The European CBAM legislation seems to be well established and many companies submit their CBAM reports. Initially, emissions were mostly based on the default values published by the European Commission. However, from the third quarter of 2024 stricter requirements apply on emissions reports, with further obligations from 1 January 2025. In this article, we will discuss the most important current events and developments with regard to CBAM and what you can do if you have problems obtaining data.

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.

Carbon leakage plugged with certificates: the new CBAM regulation

The European Union has committed to significantly reducing CO2 emissions in the coming years. As part of its ambitious Fit for 55 package, the European Commission is introducing the Carbon Border Adjustment Mechanism (CBAM), marking a crucial step towards achieving this goal. In May 2023, the final CBAM Regulation was published and came into effect on 1 October 2023. In this article, we will outline the anticipated developments and their implications.

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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