Packing tax

The packing tax is one of the local taxes. It is levied by some municipalities to prevent waste. The legal basis for your survey is Article 105, Paragraph 2a of the Basic Law as well as the local tax laws and municipal statutes of the states and municipalities concerned. The tax is tied to non-recyclable dishes if food and drinks are sold in them for consumption on the spot.
The packaging tax is a relatively new tax and was first levied in 1992 by the city of Kassel. It is not yet constitutionally secured. So was z. B. the Kassel packaging tax statute on 7.5.1998 declared void by the Federal Constitutional Court (2 BvR 1991/95, 2 BvR 2004/95). It is therefore hardly widespread at the moment.

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