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ECJ in Tauritus
TAX Customs valuation and retroactive price adjustments: ECJ in Tauritus (C-782/23)
On 15 May 2025, the European Court of Justice (ECJ) issued its landmark decision in Case C-782/23 (Tauritus) on the customs valuation and retroactive price adjustments. The ECJ clarified the approach to customs valuation when the final price of imported goods is determined after their entry into the EU.
Aiki Kuldkepp
| 6 min read |
AI Readiness
Risk services AI readiness for financial institutions
By 2 August 2027, every financial institution in Europe will have to comply with one of the most significant and wide-reaching AI regulations to date, becoming accountable not only for what their AI does but also for how it was built. Moreover, most of the requirements of the AI Act will already become applicable by 2 August 2026
Ralu Nistor-Lustermans
| 7 min read |
De rapportageverplichting
Public CbCR The reporting requirement: the path to public information
In December 2023, the parliament approved legislation implementing the European directive (Directive (EU) 2021/2101) on public country-by-country reporting (public CbCR), applicable from the 2021 financial year. An additional decision by the Dutch government on its implementation followed on 1 March 2024.
Pierre Docx
| 6 min read |
EBITDA vs. Cash Flow
Value through the Diligence lens EBITDA vs. Cash Flow: The hidden costs that can erode value
If you’re preparing to sell or invest in a company, focusing on EBITDA alone can be a costly mistake. Let’s uncover why.
3 min read |
Boekestijn
Transport & logistics Boekestijn: A use case example of performing and steering on a double materiality analysis
With operations in ten countries, including the Netherlands, Germany, Poland, Moldova, and the United Kingdom, Boekestijn established itself as a noticeable partner for transport and trucking services in Europe. Besides striving for optimal transport services for its clients, Boekestijn has high ambitions in terms of sustainability.
7 min read |
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