Since the spectacular judgement of the Federal Constitutional Court in January, hardly a municipality in Germany that has not considered the introduction of a packaging tax based on the Tübingen model. thinks about it.
However, one interesting detail from the university town on the Neckar was previously less well known: Food and drinks in disposable packaging that are purchased in the McDrive at the McDonald's branch in Tübingen fall into the category of disposable packaging. not under the packaging tax.
We document the wording of the response from Tübingen town hall to our enquiry:
Due to the location of the McDonald's branch (a few hundred metres from the municipal boundary with Kusterdingen) and the „immediate consumption on the spot“ as the basis for the packaging tax, the University City of Tübingen has decided to exempt the drive-in from the packaging tax, taking into account the so-called „ice cream judgement“. See interpretation notes § 1 question 3 (3.8) Notes on „drive-in/drive-through“ sales:
3.8 Notes on „drive in/drive through“ sales
Food and drinks in disposable packaging that are sold via a so-called „drive-in“ are not subject to packaging tax. The reason for this is the targeted nature of the sale to people who shop exclusively using a motorised means of transport with a long range. The motorised means of transport enables a considerable change of location within a very short time after the purchase has been made. Even in the case of hot or cold, quickly perishable food or drinks, it therefore seems possible that the food/drink and thus the consumption of disposable packaging in this special case can take place outside the University City of Tübingen. In this case, the wording of the statutes is interpreted to mean that this disposable packaging is not taxed.
Special note on the statutory definition of „drive in“:
Sales only to „motorised“ customers who shop from a car, a motorbike or a pedelec/e-bike requiring a licence plate. It is not sufficient to assume a „drive-in“ if a shop „also“ has a car park and customers can also park here.
