European integration, circular economy and environmental taxation: the case of the "plastic tax”

To promote European integration, with a view to environmental sustainability and climate neutrality, over time, the attention of the EU legislator has focused on economic models of production, supporting the transition from a “linear economy” system to a paradigm of “circular economy”, also through the use of fiscal leverage. As part of the “European Green Deal”, aimed at achieving sustainable growth to contribute to full climate neutrality, in March 2020, an important action plan on the circular economy was prepared, through the development of a program aimed to growth and aimed at building a cleaner and more competitive Europe, promoting sustainable consumption and aiming to ensure that the resources used remain in the economic system for as long as possible. In more recent times, with the program called “Fit for 55”, the European Commission has presented a series of proposals designed to achieve the objectives expressed by the European Green Deal: the reduction of net carbon dioxide emissions by 55% by 2030; the pursuit of energy neutrality by 2050. To encourage plastic recycling and reduce environmental pollution, with the EU/Euratom Decision 2020/2053, the “European plastic tax” was introduced, applied on the weight of non-recycled plastic packaging waste generated in each Member State. From this perspective, with the preparation of a virtuous model and the elaboration of an agenda for future European growth focused on radical changes in production and consumption processes, the “circular economy” model could be fully implemented to encourage the sustainable development and the efficient allocation of resources.