Inhoudsopgave
H&I 2026/263:Commission CBAM Guidance No. 1: Introduction to CBAM concepts (comments by Tatiana Falcão)
H&I 2026/263
Commission CBAM Guidance No. 1: Introduction to CBAM concepts (comments by Tatiana Falcão)
Documentgegevens:
Datum 14-08-2026
- Datum
14-08-2026
- Bronauteur
European Commission
- Bronvindplaats
no. CBAM20260814/1
- JCDI
JCDI:BSD128229:1
- Vakgebied(en)
Milieubelastingen / CO2-heffing
Europees belastingrecht / Algemeen
- Wetingang
Regulation (EU) 2023/956 (CBAM)
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Guidance 1 provides an overview of the main changes to the CBAM methodology between the definitive period and the concluded transitional period. It also introduces the CBAM and an overview of the compliance cycle, roles and responsibilities, as well as milestones and deadlines for operators of installations outside the EU during the definitive period and explains the general exemptions from the CBAM.
It lays down the reference legal documents that regulate CBAM, providing links to the latest versions, namely:
CBAM Regulation: Regulation (EU) 2023/956 and Regulation (EU) 2025/2083 amending Regulation (EU) 2023/956. Note: where article numbers are given ... Verder lezen? Log in om dit document te bekijken.