As part of the modifications to the ESG regulations, the European Commission has presented proposals to amend the regulations (No. COM(2025) 87). The proposed modifications also aim to simplify certain obligations related to the Carbon Border Adjustment Mechanism (CBAM). The changes being introduced will make it necessary for importers operating in the European Union to adapt to the new requirements.
The proposed changes will reduce importers' obligations. However, there can be no talk of the end of the CBAM mechanism, but rather of adjusting it to market needs and economic realities. The European Commission's draft has been referred to the European Parliament and the Council of the European Union. The EU bodies can be expected to adopt the draft in the second half of 2025 –explains Szymon Lipiński, Senior Tax Consultant at Crowe, in an article for Rzeczpospolita.
The article is available in Polish only.
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