Current Essays and topics
*** EU-Klimapaket Fit for 55 ***
*** Nachhaltige Wirtschaftswende nach dem EU-Klimapaket „Fit for 55“ ***
*** EU-Klimagesetz und Kohleausstieg ***
*** Klima-Sommernovellen und Ökostromausbau ***
Through the EU plastic tax planned from 2021 onwards, the
European Union will have a significant impact on environmental
charges in the waste sector and thus block national
instruments that call into question the effectiveness of
cornerstones of EU law. At the same time, national constitutional
boundaries that were previously considered immovable
are being overcome, such as the ban on non-consumption-
related eco-taxes from the financial constitution
through the numerus clausus of tax types under Article 106
of the German Constitution. Union law has priority and can
therefore also overcome obstacles under financial constitutional
law when it comes to its effective implementation.
The waste sector is playing a pioneering role here through
the EU plastic tax. This has opened the door to the further
shaping of waste legislation by Union law. The instruments
provided for in the action plan for recycling management
will prevail and displace conflicting national regulations.
This is especially true if these instruments are in line with
corona measures, as is the case with the EU plastic tax. The
waste and environmental service sector will become even
more European, even if it is a hitherto national reserve in
the form of tax law.