The EU Deforestation Regulation (“EUDR”) will affect international trade. Although it only sets rules for EU importers, these rules will have an effect further up the supply chain. As the United Kingdom is an important trade partner for the EU in general and the Netherlands in particular, this new legislation will impact trade with the UK too. In this article, we discuss a number of points of attention concerning the EUDR for UK businesses.

The ‘Deforestation Regulation’ is a new instrument to achieve the environmental targets. The Deforestation Regulation was originally set to enter into force on 30 December 2024, but the European Commission recently proposed to postpone the implementation. If the European Parliament and the Council agree to this postponement, the legislation will apply to large enterprises from 30 December 2025 onward, and to micro and small businesses from 30 June 2026 onward.

The evaluation of VAT fixed establishment in Latvia continues to raise practical questions. Below, you’ll find our colleague’s review of the European Court of Justice case, Adient (C-533/22). The key question in the Adient case was whether a group company providing manufacturing services to its parent company should be considered a fixed establishment of the parent company for VAT purposes. Below, you'll discover interesting insights about situations where this may not be the case.