"The workshop on green taxation with a focus on the Carbon Border Adjustment Mechanism (CBAM), held in Ljubljana in February, was a continuation of my learning journey with CEF on green fiscal policies, following my participation in earlier workshops on green taxation and green budgeting in 2025, thus allowing me to connect the dots across these topics. It was a very valuable experience for me as a representative of the Ministry of Finance of Montenegro, especially given the increasing relevance of green policies in our work and in the EU integration processes of Montenegro. As Head of the Division for Tax System and Tax Policy, I am increasingly aware of how important it is to understand how EU green policies can be translated into our national context.

It brought together representatives from more than ten Southeast European countries and distinguished experts, whose different perspectives helped me better understand not only the technical aspects, but also the broader implications of the green transition. Their expertise was highly insightful, helping participants to better understand the challenges ahead, prepare more effectively, and grasp the practical steps required for the transition to a green economy.

The special focus placed on CBAM was especially timely, as it has recently come into force and it is highly relevant to better understand its implications, as well as to be able to bring this knowledge back to Montenegro and share it further with colleagues in the Ministry.

Although not strictly a tax matter, CBAM is closely linked to the environment and energy, making it a crucial instrument in the decarbonization process and alignment with EU standards. What I found especially useful was the opportunity to better understand how CBAM will affect our economies in practice and reflect on its meaning for countries like Montenegro, which is intensely engaged in the process of aligning with EU policies. Due to its complexity and importance, the workshop provided valuable insights into the fiscal, administrative, and policy dimensions of its implementation.

The event was highly professional, interactive, and engaging, as the lecturers captured the participants' attention and stimulated discussion, while participants contributed with active involvement and knowledge exchange. Hearing how colleagues from other countries are approaching similar issues was particularly interesting, as it allowed me to reflect on our own national context.

Beyond the expert content, the organization was remarkable: logistics, communication, hospitality, and the dedication of the hosts ensured a welcoming atmosphere. The setting of Ljubljana elevated the experience further – through authentic food, restaurants, and local customs, participants had the chance to connect beyond the formal program. Such workshops are not only places of professional learning but also meeting points that foster relationships that continue both privately and professionally, confirming that collaboration and knowledge-sharing are key to a successful transition and alignment with European standards.

Special recognition goes to Ivana Nakić Vangeli, whose expertise and dedication as a moderator greatly enriched the workshop, and to Sennur Muratoglu, whose perfect coordination ensured that every activity was organized flawlessly. Their professionalism, kindness, and attention to detail made the event truly outstanding and created a welcoming and inspiring atmosphere for all participants.

For me, one of the key takeaways is that the green transition is not only about adopting new rules, but about understanding how different systems, such as tax, energy, and environmental policies, interact and need to be coordinated. Overall, the workshop highlighted the importance of joint efforts, knowledge exchange, and preparation for European standards, while Montenegro once again demonstrated a strong interest in modern tax and fiscal topics within the context of the green transition."