Tax bites podcast – CBAM Unpacked: What it is and why it matters now
Welcome to the first episode of our new Tax Bites mini-series dedicated to the Carbon Border Adjustment Mechanism (CBAM) and the broader EU carbon taxation landscape. In this opening episode, Pieter sits down with our CBAM experts, Helena and Aurélien to set the stage: how does CBAM fit into the wider EU Green Deal and
CJEU rules in Stellantis: transfer pricing adjustments are not automatically consideration for VAT-taxable services
On 13 May 2026, the Court of Justice of the European Union (“CJEU”) issued its judgment in Stellantis Portugal (C-603/24), another important case on the VAT treatment of transfer pricing adjustments. Stellantis Portugal purchased vehicles from European group manufacturers and resold them to independent Portuguese dealers. Where vehicles were affected by manufacturing defects, warranty issues
European Commission delivers its simplification review – The rules are set, now prepare
On 4 May 2026, the EU Commission published its simplification review of the EU Deforestation Regulation, together with a draft Delegated Act on product scope and updated FAQs (Version 5). The review refines the product scope through a draft Delegated Act. Soluble coffee, certain palm oil derivatives and frozen cattle tongues are proposed for inclusion, while leather
EU Commission publishes guidance on the Packaging and Packaging Waste Regulation (PPWR)
On 30 March 2026, the European Commission published a guidance document and an accompanying set of Frequently Asked Questions (FAQs) on the implementation of the Packaging and Packaging Waste Regulation (PPWR) (Regulation (EU) 2025/40). These documents aim to facilitate the uniform application of the new packaging rules across the EU and to simplify compliance for economic operators and Member States. Background The
Introducing Our New Monthly Trade and Customs Insights Series
Your window into trade and customs trends Navigating the fast-moving world of global trade, customs, and regulatory change can be complex. Our mission is to make it simpler for your business. That’s why we’re launching a new monthly Trade & Customs Insights report, now available on our PwC Website. Each edition provides a clear, curated overview of the latest developments in
Update on the modernisation of the VAT chain
As of 1 May 2026, the next phase of the Belgian modernisation of the VAT chain will take effect. The most significant change is that the current VAT account will be replaced by a new VAT provision account. The VAT returns for April 2026 and the second quarter of 2026 will be the first periodic returns to be recorded in
Tax bites podcast – Trade and tariffs update – US IEEPA Tariffs Overturned and the EU–India Trade Deal Podcast
This episode covers the US Supreme Court’s ruling on IEEPA tariffs and the latest developments in the EU’s trade agenda, including the newly agreed EU–India trade agreement, and what it could mean for your businesses. Listen here: https://www.pwc.be/en/services/tax-and-legal/tax-bites-podcast-series/episode-63-ieepa-tariffs-refunding.html About the speakers Pieter Deré (Host) Giovanni Gijsels Missed the previous episode(s)?: You can listen
U.S. Supreme Court Strikes Down IEEPA-Based Tariffs: Constitutional Limits, Political Reaction, and What Comes Next for EU–US Trade
The U.S. Supreme Court has ruled that the administration exceeded its authority under the International Emergency Economic Powers Act (IEEPA) when imposing broad-based tariffs, including so-called “reciprocal” duties affecting the European Union and numerous other trading partners. The judgment is more than a technical trade decision. It is a constitutional clarification of the limits of
