Towards a plastic-free economy: the Italian plastic tax

Scuderi, Erika ORCID: https://orcid.org/0000-0002-2545-5322 (2021) Towards a plastic-free economy: the Italian plastic tax. Rivista Telematica di Diritto Tributario. pp. 1-9. ISSN 2499-2569

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Abstract

The fight against plastic waste has never been as high on the European and Italian agenda as it has been in recent years. Several measures have been recently adopted to promote the progressive reduction of single-use plastic products and their disposal in the environment: on the one hand, a new EU own resource calculated on the weight of non-recycled plastic packaging waste generated by the Member States is in force as of 1 January 2021; on the other hand, the Italian Plastic Tax, introduced with the Budget Law 2020, is expected to come into effect on 1 July 2021. Although the Customs Agency published the draft implementing provisions on 18 February 2021, many uncertainties remain.

Item Type: Article
Keywords: Plastic Tax; EU Own Resources; MACSI; Circular Economy
Divisions: Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Version of the Document: Published
Variance from Published Version: None
Depositing User: Erika Scuderi
Date Deposited: 12 Apr 2021 08:24
Last Modified: 12 Apr 2021 08:24
Related URLs:
FIDES Link: https://bach.wu.ac.at/d/research/results/99166/
URI: https://epub.wu.ac.at/id/eprint/8066

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