Tag: import
The Supreme Court reinforces the principle of legitimate expectations
05/12/2026
The court argues that, although the CJEU has ruled that the customs authorities of the country of import are not obliged to accept certificates of origin beyond the period of validity provided for in customs regulations, they must accept such certificates if they have previously exercised their powers of control. The tax authorities have repeatedly […]
The carbon border adjustment mechanism: what it is and how it can affect importers of goods
05/06/2025
This mechanism, already in force since 1 October 2023, provides for a more flexible transitional regime until 31 December 2025. The Carbon Border Adjustment Mechanism (CBAM) was approved by EU Regulation 2023/956 of 10 May 2023, with the aim of contributing to the reduction of greenhouse gas emissions and, in particular, to combat the risk […]