Customs and trade news archive

European Commission proposes revised Energy Taxation Directive

16 July 2021

As part of the “Fit for 55” package, aimed at reducing greenhouse gas emissions in the EU by 55% by 2030, the European Commission on 14 July 2021 published its Proposal for a council directive restructuring the Union framework for the taxation of energy products and electricity (the Energy Taxation Directive or ETD). The key objectives of the proposed changes are to bring in effective environmental taxation of energy products and remove incentives for fossil fuel consumption throughout the EU.

EU Carbon Border Adjustment Mechanism (CBAM) – Eureka?

15 July 2021

The long awaited proposal for a Regulation establishing a Carbon Border Adjustment Mechanism (hereafter ‘CBAM proposal’) was published by the European Commission.

Can customs authorities also claim VAT?

18 March 2021

The Court of Justice of the European Union (CJEU) brought further clarity to situations where a certain Member State’s customs authorities claim VAT in addition to customs duties. In each post-recovery case, one should check whether the Member State that can recover customs duties can also recover VAT.

European Commission looking for input on future regime for liner shipping consortia

3 October 2018

On 27 September 2018, the Commission launched a public consultation seeking the views of shipping companies, their clients (shippers and freight forwarders), port operators and their respective associations on the Consortia Block Exemption Regulation. It is part of a wider Commission effort to evaluate the Consortia Block Exemption Regulation, which started in May 2018.

The Consortia Block Exemption Regulation allows for shipping lines with a combined market share below 30% to conclude co-operation agreements to provide joint cargo transport services under certain conditions. These co-operation agreements are commonly referred to as “consortia”.

The current Consortia Block Exemption Regulation will expire on 24 April 2020. In order to decide whether to maintain the current Consortia Block Exemption Regulation, and if so, under which conditions, the Commission has launched the public consultation.