Publications

Significant increase in excise and consumption tax rates

The Dutch Senate is currently debating Bill No. 36,418 as part of the 2024 Tax Plan. This bill proposes an increase in the rates of various excise products, effective from 1 January 2024.

Finally: The regular recovery period is going to be three years again!

The majority of import declarations are not immediately checked by Customs. On the contrary, Customs usually checks import declarations afterwards. This means that Customs usually issues an additional assessment, or an 'invitation to pay', mostly after a few months or years. However, Customs cannot recover unlimitedly. According to the Union Customs Code, the standard period for post-clearance recovery is three years, and under certain circumstances a recovery period over five years is possible.

Sanctions on imports

Since 2014, EU sanctions are in place to restrict trade with Russian parties. The sanctions consist of bans on the import and export of specific goods, trading with certain persons and strict monitoring of international transactions. Regulation (EU) No 833/2014 (the regulation) constitutes the basis of these sanctions. The regulation is still applicable as of 2023 and has since been supplemented and amended several times.

Revision proposals for the UCC

The European Customs Code (UCC) will be revised! The direct trigger for revision was the advice of the 'Wise Persons Group' of March 2022. In May 2023, the legislative proposals were published and concern a revision of the UCC, a simplified approach for distance sales and the introduction of new enforcement instruments. In this contribution we will explain four proposed changes in more detail.

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.

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.

Sanctions on Russia, allways pay attention!

Due to the annexation of Crimea and the current war in Ukraine, the sanctions against Russia have become more extensive in recent years (the first sanctions date back to 2014), especially in the past year. It has become increasingly difficult to do business with Russian companies. Orders are withdrawn or cannot be executed, but what if the order has already been executed and a payment will be received? Is that still allowed? Or is the payment prohibited, even though the order itself is not (or was not) sanctioned at the time of its execution?

The responsibility of the logistics service provider's under sanctions legislation

With the extensive sanctions on Russia (and consequently increased attention to them), it is becoming increasingly clear that 'awareness' of sanctions legislation is necessary. Apart from the fact that companies want to be 'compliant', it is also necessary for the continuity of the company. When sanction matters arise, a company can quickly find itself in the negative spotlight, with all the consequences that entails. Sometimes this attention is unjustified, which is evident from the case below.

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.

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