Publications

The deforestation regulation: What does it mean?

In the ongoing battle against deforestation and preservation of global biodiversity, the introduction of the deforestation regulation (also referred to as: EUDR) will impose new obligations from 30 December 2025 and 30 June 2026. Market participants trading in specific product groups, such as palm oil, soy, cocoa, cattle, coffee, rubber and timber will have to submit a due diligence declaration, among other things. This declaration must state that their activities do not contribute towards illegal deforestation. In this article, you can read more about the obligations arising from the regulation

Adjustment of CBAM Reporting Obligations and Application for Authorised CBAM Declarant Status

The Carbon Border Adjustment Mechanism (CBAM) is a new European instrument aimed at pricing the CO₂ emissions embedded in imported goods, thereby countering "carbon leakage." This mechanism imposes new obligations on importers of certain goods. This publication highlights several of these obligations and recent developments, including proposed adjustments to reporting requirements and the application procedure for authorisation as a CBAM declarant.

Adjustment of CBAM Reporting Obligations and Application for Authorised CBAM Declarant Status

The Carbon Border Adjustment Mechanism (CBAM) is a new European instrument aimed at pricing the CO₂ emissions embedded in imported goods, thereby countering "carbon leakage." This mechanism imposes new obligations on importers of certain goods. This publication highlights several of these obligations and recent developments, including proposed adjustments to reporting requirements and the application procedure for authorisation as a CBAM declarant.

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.