Our team of taxation experts once again contributed to a WTS Global report, this time focused on plastic pollution and how it is being tackled at the global, regional, and national levels.

Global decision

In March 2022, 175 member states of the United Nations (UN) endorsed a resolution at the fifth session of the UN Environment Assembly in Nairobi to create an intergovernmental negotiating committee to commence work on crafting a legally binding international agreement by the end of 2024 to tackle plastics waste and pollution. If signed and ratified by all UN member states, the treaty promises to be a landmark, first-of-its-kind global agreement designed to address the full lifecycle of plastic.

The European Union has already (in early 2021) introduced a levy based on the amount of non-recycled plastic packaging waste produced by each EU member state. Many Member States, as well as non-EU European countries, have begun to target the use of plastic products, but not all. Among the countries that have implemented some kind of plastic tax, the tax design varies greatly.

Detailed analysis

The report brings out the key differences of each participating country in relation to the taxation or other regulations of plastic packaging and waste. This involves info about what businesses are liable to pay excise duty or some other type of taxes on plastic packaging, which specific obligations come with producing or handling plastic, what is the scope and framework of applicable taxation etc.

Please find the full WTS Global Plastic Taxation report here.

Our team

Counsel Kärt Anna Maire Kelder and senior associate Verner Silm gave insights about Estonian, tax advisor Aina Okseņuka about Latvian and partner Saulė Dagilytė with senior associate Ieva Tumalavičiūtė about Lithuanian situation.