A constitutional complaint against the packaging tax in Tübingen has been dismissed by the First Senate of the Federal Constitutional Court. The court announced this on Wednesday. As a result, Tübingen can continue to demand the payment of a tax on the consumption of disposable packaging, tableware, and cutlery from final retailers, as long as food and drinks are sold for immediate consumption on the premises or as a take-away meal or drink.
The court argued that the packaging tax constitutes a “local” consumption tax, as the consumption of disposable items is taxed when food and drinks are sold as take-away meals or drinks. Although it is not ruled out that food and drinks may be consumed outside the municipal area, this does not question the fact that the typical case of local consumption is captured by the ordinance.
The aim of the tax to encourage the use of multi-use systems does not contradict any significant concept of the federal waste law, the Federal Constitutional Court explained. The packaging tax is also in line with the constitutionally protected freedom of occupation of the end retailers.