• CBAM: Council signs off simplification to the EU carbon leakage instrument (comments by Tatiana Falcão)
  The European Carbon Border Adjustment Measure (CBAM) was established via Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023. The CBAM is one of the measures introduced under the context of the European Green Deal, with the objective of achieving...
• Commission Delegated Regulation (EU) 2025/2551 on accreditation and verification CBAM (comments by Tatiana Falcão)
  The Commission Delegated Regulation (EU) 2025/2551 of 20 November 2025 (Delegated Regulation) is part of a wider pack of delegated regulations issued in December 2025, to guide the definitive period of the EU Carbon Border Adjustment Mechanism (CBAM), initiating in January 2026.
• Commission Implementing Regulation (EU) 2025/2621 as regards the establishment of default values CBAM (comments by Tatiana Falcão)
  The Commission Implementing Regulation (EU) 2025/2621 of 16 December 2025 (Implementing Regulation) establishes default values to be used as benchmarks towards all the products covered by the CBAM imported into the EU Customs area. Annex I contains a list of default production values for...
• Request for advisory opinion from Ukraine on proportionality of tax penalties. European Court of Human Rights (comments by Edwin Thomas)
  The European Court of Human Rights has accepted a request from Ukraine’s Supreme Court for an advisory opinion under Protocol No. 16. The request concerns a pending case involving a private fuel and alcohol retailer that was fined 200% of the value of goods sold for using a cash register not listed...
• EESC opinion on the revision of the Carbon Border Adjustment Mechanism (CBAM) (comments by Tatiana Falcão)
  This is an opinion issued by the European Economic and Social Committee, delving into recent decisions adopted by the Commission, with respect to the regulation of the CBAM, and also commenting on possible future amendments to the CBAM structure.
• Randstad España. Exclusion from input VAT deduction upon accession. Court of Justice (comments by Fernando Matesanz)
  Judgment of the Court of Justice in the case Randstad España. The second paragraph of Article 176 of Council Directive 2006/112/EC must be interpreted as not precluding national legislation which enters into force on the date of the concerned Member State’s accession to the European Union...
• Toska ehf. and Lyf og heilsa hf. v EFTA Surveillance Authority. Application ne bis in idem principle. EFTA Court (comments by Edwin Thomas)
  The contested decisions concerned ESA’s investigations into potential anti-competitive agreements and/or concerted practices on the Icelandic retail pharmacy market upon which Toska and SKEL are active. Toska argued, inter alia, that the investigation breached the fundamental rights of legal...
• Recast Tobacco Taxation Directive. Report European Parliament (comments by Giorgio Emanuele Degani)
  The proposal to revise the TTP Directive (Directive (EU) 2020/262), presented by the European Parliament through draft report No. 2025/0581, marks a decisive step in modernising the EU’s fiscal framework on tobacco and nicotine. The core of the reform lies in the taxation of new alternative...
• Tabako lapai. Classification of smoking tobacco. General Court (comments by Giorgio Emanuele Degani)
  Judgment of the General Court in the case Tabako lapai. Article 5(1)(a) of Council Directive 2011/64/EU must be interpreted as meaning that in order to classify a product as ‘smoking tobacco’, within the meaning of that provision, it is not necessary to rely on the tariff headings of the Combined...
• A GmbH. No partial import duty relief where goods are exported via an unauthorised customs office. General Court (comments by Giorgio Emanuele Degani)
  Judgment of the General Court in the case A GmbH. Article 85 of Council Regulation (EEC) No 2913/92 must be interpreted as precluding, in a situation in which a person to whom a Member State issued an outward processing authorisation places Union goods intended to be processed in a third...
• EU actions to tackle fossil energy crisis. European Commission (comments by the Editorial Board)
  The Commission Communication ‘AccelerateEU – Energy Union: Affordable and Secure Energy through Accelerated Action’ sets out a package of short-term relief measures and medium- to long-term structural actions in response to rising energy prices and continued dependence on imported...
• Digipolis. Telematics services supplied within a commissioning association are subject to VAT. General Court (comments by Herman van Kesteren)
  Judgment of the General Court in the case Digipolis. Articles 2, 9 and 13 of Council Directive 2006/112/EC must be interpreted as meaning that a legal person governed by public law organised as a commissioning association, whose activity consists in supplying telematics services and making...

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