Tübingen packaging tax: constitutional complaint rejected

The Karlsruhe judges have dismissed a lawsuit against the tax. The tax could now come in other cities as well.
The Federal Constitutional Court in Karlsruhe has ruled that the packaging tax on disposable to-go packaging in the city of Tübingen, which has been in force since 1 January 2022, is lawful. The tax is levied in Tübingen on disposable packaging for take-out food, such as coffee cups, French fry containers and plastic cutlery. The court rejected a constitutional complaint by a Tübingen McDonald's branch against the tax in a recently published decision. In it, the Federal Constitutional Court justified its decision by stating that the tax on disposable packaging, crockery and cutlery for take-out food is permissible as a so-called ‘local consumption tax’. The university city of Tübingen can invoke the tax legislation competence of the federal states for the collection of local consumption taxes under the Municipal Fees Act of Baden-Württemberg for the packaging tax ordinance. The locality could also be given for goods that are not intended for consumption at the place of sale, if the consumption typically takes place in the municipal area, it continues. The packaging tax does indeed interfere with the freedom of the final seller to choose their occupation, but this is constitutional because it is proportionate. The city of Tübingen is also not violating federal waste law with the tax.
Sorces:
- Press release Federal Constitutional Court (22.1.2025)
- Photo: © Agenlaku Indonesia / Unsplash