Tax Updates: January 14th 2026
Consistent with our commitment to provide updated information on current tax issues
Consistent with our commitment to provide updated information on current tax issues
Article Posted date
14 January 2026
Consistent with our commitment to provide updated information on current tax issues, we set out below a brief overview of the provisions of the new Ministerial Circular E. 2110/2025 on the implementation of the Carbon Border Adjustment Mechanism (CBAM).
In this edition (Download PDF)
- Authorized CBAM Declarant Status
- De minimis threshold
- Customs Declaration Requirements
