art_25a__para__6 CBAM — REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF…

art_25apara6

CBAM

REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 10 May 2023 establishing a carbon border adjustment mechanism (Text with EEA relevance) · European Union

A practice, arrangement or a series thereof shall be regarded as non-genuine where, taking into account all relevant facts and circumstances, it cannot be considered to have been put in place for valid commercial reasons related to the economic activity of the importer.

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Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2025-10-20; changes after this date are not shown.