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Plastiksteuern in Europa

SteuerrechtAufsatzStefan RaabSWI 2023, 215 - 224 Heft 4 v. 1.4.2023

Plastic consumption in the leading industrialized and emerging countries (G20) will almost double by 2050 without countermeasures, according to a new study. The European Commission wants to combat this trend with several measures, including a plastic tax. Some EU countries have already developed a concept to tax non-recycled plastic waste and implemented it in their national law to cover the levy through additional tax revenues. Stefan Raab presents some national plastic taxes.

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