Sinteză de jurisprudență fiscală națională: Mai – iunie 2020
National Tax Case-Law: May – June 2020
Author(s): Septimiu Ioan Puţ, Cosmin Flavius CostaşSubject(s): Environmental and Energy policy, Law on Economics, Fiscal Politics / Budgeting, EU-Legislation, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: packaging; packaging waste; primary packaging; secondary packaging; tertiary packaging; packaging function; plastic bags; tax on packaging; ecotax; Directive 94/62/EC; G.E.O. no. 196/2005;
Summary/Abstract: By its decision no. 1977 of 15 May 2018, the High Court of Cassation and Justice provided a remarkable interpretation of European and national tax legislation associated with packaging. In fact, ruling on the interpretations the Administration for the Environment Fund put forward, the High Court explained that various types of plastic bags (sandwich bags, snacks bags, aluminium foil, stretch plastic bags) did not qualify as primary, secondary or tertiary packaging as they did not have a packaging function. Consequently, neither the tax on packaging nor the ecotax are due for the sale of such types of plastic bags.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 3
- Page Range: 42-58
- Page Count: 17
- Language: Romanian
- Content File-PDF