Portugal now taxes all e-liquids used in e-cigarettes—whether with or without nicotine, and whether in refillable or disposable cartridges—based on volume. Strict authorization, regional restrictions, and national transport rules apply due to non-harmonization at the EU level.

The Czech Republic has postponed the implementation of a deposit system for plastic bottles and cans, originally set for 2026, due to legislative delays ahead of autumn elections. The proposed system aimed to boost recycling through refundable deposits and additional producer responsibilities, aligning with EU circular economy goals.

Italy plans to gradually align excise duties on diesel and petrol between 2025 and 2030 to reduce emissions and eliminate environmentally harmful subsidies. Tax incentives will also support the use of sustainable fuels, while commercial diesel use will remain exempt from increases.

Greece has implemented a strict legal framework for B2C distance sales of alcoholic beverages under EU Directive 262/2020, requiring sellers to appoint a Tax Representative and comply with detailed customs, tax, and reporting obligations. This complex system reflects Greece’s autonomous revenue authority’s emphasis on control, compliance, and market protection.

The EU promotes biodiesel as a renewable energy source, yet enforces strong protectionist trade measures—such as anti-dumping and anti-subsidy duties—against major biodiesel exporters to shield its own industry. This reflects a contradiction between environmental goals and restrictive trade practices in the renewable energy sector.

The UK Government launched a consultation on potential retaliatory tariffs in response to US trade measures, publishing an 8,000-line indicative list of low-impact products to guide any future action. The aim is to minimize harm to UK businesses and consumers, with final decisions yet to be made.

The transition from the French TIRUERT scheme to the EU-wide ReFuelEU Aviation Regulation marks a pivotal shift in sustainable aviation fuel (SAF) policy. The new framework, effective from 2025, sets progressively increasing SAF and synthetic fuel incorporation targets, imposes stringent reporting obligations, and enforces financial penalties for non-compliance, fostering greater sustainability and accountability across the European aviation sector.

The European Commission has proposed CBAM simplifications, including an import threshold, deferred costs, and streamlined emissions reporting. These changes aim to ease compliance, especially for SMEs, while maintaining environmental objectives.

From January 2027, the UK will introduce a CBAM, imposing a levy on carbon-intensive imports from countries with lower carbon pricing. Businesses should prepare for reporting requirements and potential supply chain impacts.

The UK joins the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) in December 2023, granting preferential trade with key markets like Japan and Singapore. Canada and Mexico will follow once they complete ratification.

The Canary Islands operate under a unique regime outside EU VAT and harmonized excise duties, with local taxes like IGIC and AIEM supporting regional development. Tariff suspensions and reduced excise rates help balance local needs with EU market integration.

Since 2017, Portugal has taxed non-alcoholic drinks with added sugars or sweeteners, with rates varying by sugar content. Exemptions apply to specific products, and companies importing into Portugal must comply with local excise rules. 

Italy’s Soggetto Obbligato Accreditato (SOAC) status, effective 2024, reduces administrative burdens and waives financial guarantees for reliable operators in sectors like energy, alcohol, and tobacco. This measure aims to enhance trade efficiency while maintaining regulatory oversight. 

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 set out the general arrangements for the holding and movement of excise goods for the UK. 

The UK government is pushing forward with its Carbon Border Adjustment Mechanism (CBAM), set to launch on 1 January 2027. This will levy a tax on carbon-intensive imports from countries with lower or no carbon pricing—aiming to create a level playing field for UK businesses under the Emissions Trading Scheme (ETS).  Exempts smaller importers (<£50K/year)!

An amendment to the Czech Excise Tax Act aims to reduce administrative burdens and make tax compliance easier. The main focus is on digitalization of processes and increase of legal certainty for businesses.

The recent ruling by the Court of Justice of the European Union (CJEU) and subsequent decisions of the Spanish Supreme Court have significant implications for the regional tax on hydrocarbons in Spain, particularly regarding its alignment with European Union law. Here's a summary of the key points and considerations from the decisions.

To combat climate change and the biodiversity loss, the European Union (EU) Regulation2023/1115 prohibits placing on the EU market, making available on the EU and the export from the EU a list of products associated with deforestation and forest degradation. Traceability and transparency are at the heart of the proposed scheme, to make sustainable supply chains the new standard..

In 2024, Italy introduced a relief program aimed at supporting energy-intensive companies in their efforts to improve energy efficiency and invest in carbon-free projects. As companies look toward 2025, they must demonstrate their commitment to achieving energy efficiency goals to continue receiving benefits.

Under the Windsor Framework Agreement revision to the Brexit Agreement with the EU, which took effect on 1 October 2023, certain simplifications were due to be implemented on 1 October 2024.