Towards a Plastic-Free Economy: The Italian Plastic Tax (Updated: December 2021)

Scuderi, Erika (2021). Towards a plastic-free economy: the Italian plastic tax. Rivista Telematica di Diritto Tributario. Available at: https://www.rivistadirittotributario.it/2021/04/07/towards-a-plastic-free-economy-the-italian-plastic-tax/

7 Pages Posted: 20 Apr 2021 Last revised: 27 Dec 2021

See all articles by Erika Isabella Scuderi

Erika Isabella Scuderi

University of Florida, Levin College of Law; George Washington University - Space Policy Institute; WU - Institute for Austrian and International Tax Law

Date Written: December 2021

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.

Keywords: Plastic tax, EU own resources, Circular economy

Suggested Citation

Scuderi, Erika Isabella, Towards a Plastic-Free Economy: The Italian Plastic Tax (Updated: December 2021) (December 2021). Scuderi, Erika (2021). Towards a plastic-free economy: the Italian plastic tax. Rivista Telematica di Diritto Tributario. Available at: https://www.rivistadirittotributario.it/2021/04/07/towards-a-plastic-free-economy-the-italian-plastic-tax/, Available at SSRN: https://ssrn.com/abstract=3822296

Erika Isabella Scuderi (Contact Author)

University of Florida, Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

George Washington University - Space Policy Institute ( email )

United States

WU - Institute for Austrian and International Tax Law ( email )

Vienna
Austria

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