Limited Fiscal Representation (LFR)
When foreign entrepreneurs import goods into the EU, they generally have to pay import VAT. This import VAT can later be reclaimed by the foreign entrepreneur through the Dutch VAT return.
When foreign entrepreneurs import goods into the EU, they generally have to pay import VAT. This import VAT can later be reclaimed by the foreign entrepreneur through the Dutch VAT return.
The European Commission has recently announced that it is working on a proposal to significantly raise the threshold for the CBAM. This proposal comes in response to concerns raised by importers, and the Dutch Emission Authority (NEa) has repeatedly advocated for a change to the threshold to reduce administrative burdens.
On February 5, 2025, the European Commission announced new measures to tackle the challenges posed by e-commerce goods imported via non-EU online retailers and marketplaces. These actions are part of the broader strategy for safe and sustainable e-commerce.
The CPB report investigates the consequences of U.S. import tariffs, including effects on Dutch exports and employment. The report concludes that U.S. tariffs are likely to affect the U.S. economy the most, but Dutch businesses could also be impacted, particularly in manufacturing.
Since February 1, 2025, the new interim trade agreement between the EU and Chile (ITA EU-CL) came into effect. This agreement replaces the previous association agreement and introduces significant changes for businesses trading with Chile.
Starting February 1, 2025, the Common Transit Convention can be used for the transport of goods to and from Georgia. This will replace the TIR system that was previously used for these routes.
Since January 1, 2025, new origin rules apply between the EU and PEM countries. Not all countries have immediately switched to these revised rules, which is why some countries still use the 2012 rules of origin. Therefore, transitional provisions have been agreed to ensure smooth trade.
On December 20, European Commission President Ursula von der Leyen and Swiss Confederation President Viola Amherd announced the successful conclusion of negotiations on a comprehensive package of agreements designed to strengthen and modernize the EU-Switzerland relationship.
The European Carbon Border Adjustment Mechanism (CBAM) introduces a new regulatory framework designed to address the carbon footprint of imported goods.
On October 31, 2024, the European Union (EU) began enforcing new import tariffs of up to 45% on electric vehicles (EVs) produced in China. The decision, ratified by EU member states earlier in the month, follows a European Commission investigation which determined that Chinese EV manufacturers receive substantial subsidies.
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