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After a few years of exponential growth, the environmental, social and governance movement (esg) has reached his majority. Recognizing public concern about climate change, many companies - which have generalized the creation of the chief sustainability officer– and governments -which have elevated, both in the eu and in spain, the head of their respective commissions or ministries, as a relevant gesture, to the rank of vice-presidency- are today committed to meeting ambitious objectives of zero emissions net or of circular economy. This change is due, in part, to the evolution of the priorities of those responsible for politics - whose most tangible legal reality is seen in the largest legislative package ever launched from the eu, such as the fit for 55– and the business need to face the effects of new economic and geopolitical challenges -such as the russian invasion of ukraine or the growing tensions between the united exists in the majority of member states, but also already existed in a dozen autonomous communities.
Of course, in both cases, and in accordance with the Italy Telegram Number Data principle of subsidiarity, the directives reviewed give freedom to the states to adopt the measures that they consider most appropriate to achieve the objectives that they establish. The new plastic tax makes spain the first country in the eu to apply it, despite -paradoxically- its high percentages of recycling use and being the only one that has not yet reached pre-covid gdp. The tax is levied on the manufacture, import or intra-community acquisition of non-reusable plastic containers as long as they are not recycled, whether they are used for sale, used as buses or for transport. And it does so at a rate of 0,45 euros per kilogram of non-recycled plastic, a rate that coincides with the one that italy will have from 2024 and somewhat higher than the 0,2 pounds sterling that does exist in the united kingdom.
We find ourselves, then, before a tax to which containers, both empty and when they are presented containing, protecting, handling, distributing and presenting merchandise, are mainly subject. Also those plastics that allow to close, commercialize or present the containers, as it would be the caso caps, packing tapes or protective film. But, in addition, and this point is important, semi-finished products will be subject, such as the caso of preforms, thermoplastic sheets or plastic coils that are used to obtain the containers. When determining the status of taxpayer, the regulation has chosen to associate said position with the company that produces the container, while its client -who is the one who packs with these boxes or plastic cases- will have to bear it to be able to move it economically on the invoice or certification issued in the following phases of distribution of your packaged products. In addition, for operators who export part of their stocks, the law provides that they can obtain a refund of the tax paid in spain, accompanying the request for sufficient supporting documentation.
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發表於 2024-3-7 16:54:13