Insights

As a component of the European Union’s (EU) aspirations for climate neutrality, CBAM, effective from October 1, 2023, will have an impact on the importation of goods in specific sectors with high carbon emissions into the EU.

The Court of Justice of the European Union (“CJEU”) recently handed down a judgement in the case of GE Aircraft Engine Services Ltd (C-607/20), concerning the VAT treatment of vouchers, offered to employees as incentives, as part of a rewards scheme.

In recent years Ireland has become an epicentre for Foreign Direct Investment (FDI) for a number of reasons including connected world class research, pro-enterprise policy and an attractive tax regime.