{"id":80932,"date":"2025-01-23T17:40:47","date_gmt":"2025-01-23T16:40:47","guid":{"rendered":"https:\/\/packaging-journal.de\/?p=80932"},"modified":"2025-01-30T10:54:54","modified_gmt":"2025-01-30T09:54:54","slug":"supreme-court-allows-packaging-tax-in-tuebingen","status":"publish","type":"post","link":"https:\/\/packaging-journal.de\/en\/oberstes-gericht-erlaubt-verpackungssteuer-in-tuebingen\/","title":{"rendered":"Packaging tax in T\u00fcbingen is not unconstitutional"},"content":{"rendered":"
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The T\u00fcbingen packaging tax is compatible with the German constitution. This was decided by the Federal Constitutional Court. A McDonalds restaurant had lodged a constitutional complaint. Without success.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The tax has applied in T\u00fcbingen since the beginning of 2022 to disposable packaging, crockery and cutlery for takeaway food, such as coffee cups, chip trays and plastic cutlery. This is intended to bring money into the municipal budget, counteract littering in the city and strengthen reusable systems. A fee of 50 cents is charged for each container and 20 cents for cutlery.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Constitutional complaint by McDonald's restaurant dismissed<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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After the Federal Administrative Court declared the packaging tax to be legal in May 2023, the operator of a McDonald's restaurant in T\u00fcbingen lodged a constitutional complaint with the judges in Karlsruhe.\u00a0<\/p>

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In its decision published today (22 January 2025), the Federal Constitutional Court comes to the following conclusion:<\/p>

In particular, the packaging tax is also a \u201elocal\u201c excise duty within the meaning of the Art.<\/abbr>\u00a0105 Abs.<\/abbr>\u00a02a sentence 1 Basic Law (GG<\/abbr>), than the consumption of disposable items in the sale of \u201etake-away take-away<\/span>-food or beverages\u201c is taxed. The incentive to use reusable systems intended by the packaging tax statute also does not contradict any concept of federal waste law that has been relevant since its entry into force.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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According to the decision of the Federal Constitutional Court, the decisive basis for the packaging tax is that it only affects disposable packaging that is used when serving food and drinks for immediate consumption on site. This regulation is aimed in particular at packaging that often ends up as waste directly in T\u00fcbingen, for example fast food dishes such as burgers or kebabs. As such food is usually consumed before leaving the city centre, the city is permitted to levy the tax on local snack bars and fast food restaurants. However, packaging for leftover food, such as trays from restaurants, is not subject to this regulation.<\/p>