{"id":3868,"date":"2025-01-24T11:02:42","date_gmt":"2025-01-24T10:02:42","guid":{"rendered":"https:\/\/dombert.de\/?p=3868"},"modified":"2025-03-23T20:20:19","modified_gmt":"2025-03-23T19:20:19","slug":"tuebingens-packaging-tax-is-constitutional","status":"publish","type":"post","link":"https:\/\/dombert.de\/en\/tuebingens-verpackungssteuer-ist-verfassungskonform\/","title":{"rendered":"T\u00fcbingen's packaging tax complies with the constitution"},"content":{"rendered":"
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T\u00fcbingen's packaging tax complies with the constitution<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Izabela Bochno<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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24.01.2025<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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The Federal Constitutional Court has declared the packaging tax of the city of T\u00fcbingen to be constitutional (Ref.: 1 BvR 1726\/23 of 27 November 2024). As the Federal Administrative Court (Link:\u00a0https:\/\/www.dombert.de\/verpackungssteuer-in-tuebingen-ist-rechtmaessig\/<\/a>), the Federal Constitutional Court is also of the opinion that the tax on non-reusable packaging and non-reusable crockery and cutlery introduced in 2022 is a local consumption tax in accordance with Art. 105 para. 2a sentence 1 of the Basic Law. The city had the legislative competence for this. The franchisee of a McDonald's branch was therefore also unsuccessful with his constitutional complaint. As the Federal Constitutional Court explained, the city's packaging tax statute is linked to the fact that the food served in the disposable packaging is consumed directly on site. This establishes the required local connection of consumption. The T\u00fcbingen packaging tax is also not in conflict with federal regulations. According to the Federal Constitutional Court, although the freedom of the fast-food restaurant operator's profession is affected, it is not \u201eunreasonably impaired.\u201c<\/p>

The contact person for waste law issues in our practice is the lawyer\u00a0Izabela Bochno<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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DOMBERT<\/b> Lawyers <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Our work covers all legal issues and conflicts in which the state, municipalities or authorities are involved.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tMore about our firm<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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| Das Bundesverfassungsgericht hat die Verpackungssteuer der Stadt T\u00fcbingen f\u00fcr verfassungskonform erkl\u00e4rt (Az.: 1 BvR 1726\/23 vom 27.11. 2024). Wie bereits das Bundesverwaltungsgericht (Link:\u00a0https:\/\/www.dombert.de\/verpackungssteuer-in-tuebingen-ist-rechtmaessig\/) vertritt auch das Bundesverfassungsgericht die Ansicht, dass es sich bei der im Jahr 2022 eingef\u00fchrten Steuer auf nicht wiederverwendbare Verpackungen sowie nicht wiederverwendbares Geschirr und Besteck um eine \u00f6rtliche Verbrauchssteuer nach […]<\/p>\n","protected":false},"author":4,"featured_media":3869,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[45],"tags":[],"secondary-autor":[103],"class_list":["post-3868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-meldung","secondary-autor-izabela-bochno"],"acf":[],"yoast_head":"\nT\u00fcbingens Verpackungssteuer ist verfassungskonform - DOMBERT Rechtsanw\u00e4lte<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dombert.de\/en\/tuebingens-packaging-tax-is-constitutional\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00fcbingens Verpackungssteuer ist verfassungskonform - DOMBERT Rechtsanw\u00e4lte\" \/>\n<meta property=\"og:description\" content=\"| Das Bundesverfassungsgericht hat die Verpackungssteuer der Stadt T\u00fcbingen f\u00fcr verfassungskonform erkl\u00e4rt (Az.: 1 BvR 1726\/23 vom 27.11. 2024). Wie bereits das Bundesverwaltungsgericht (Link:\u00a0https:\/\/www.dombert.de\/verpackungssteuer-in-tuebingen-ist-rechtmaessig\/) vertritt auch das Bundesverfassungsgericht die Ansicht, dass es sich bei der im Jahr 2022 eingef\u00fchrten Steuer auf nicht wiederverwendbare Verpackungen sowie nicht wiederverwendbares Geschirr und Besteck um eine \u00f6rtliche Verbrauchssteuer nach […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dombert.de\/en\/tuebingens-packaging-tax-is-constitutional\/\" \/>\n<meta property=\"og:site_name\" content=\"DOMBERT Rechtsanw\u00e4lte\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-24T10:02:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-23T19:20:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dombert.de\/wp-content\/uploads\/2025\/02\/verpackungssteuer-tuebingen-dombert-rechtsanwaelte.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"650\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Jasmin M\u00fcller\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jasmin M\u00fcller\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dombert.de\\\/tuebingens-verpackungssteuer-ist-verfassungskonform\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dombert.de\\\/tuebingens-verpackungssteuer-ist-verfassungskonform\\\/\"},\"author\":{\"name\":\"Jasmin M\u00fcller\",\"@id\":\"https:\\\/\\\/dombert.de\\\/#\\\/schema\\\/person\\\/889b395e975ac4ad4573471bc53ce118\"},\"headline\":\"T\u00fcbingens Verpackungssteuer ist verfassungskonform\",\"datePublished\":\"2025-01-24T10:02:42+00:00\",\"dateModified\":\"2025-03-23T19:20:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dombert.de\\\/tuebingens-verpackungssteuer-ist-verfassungskonform\\\/\"},\"wordCount\":198,\"publisher\":{\"@id\":\"https:\\\/\\\/dombert.de\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/dombert.de\\\/tuebingens-verpackungssteuer-ist-verfassungskonform\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dombert.de\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/verpackungssteuer-tuebingen-dombert-rechtsanwaelte.jpg\",\"articleSection\":[\"Meldung\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dombert.de\\\/tuebingens-verpackungssteuer-ist-verfassungskonform\\\/\",\"url\":\"https:\\\/\\\/dombert.de\\\/tuebingens-verpackungssteuer-ist-verfassungskonform\\\/\",\"name\":\"T\u00fcbingens Verpackungssteuer ist verfassungskonform - 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DOMBERT Rechtsanw\u00e4lte","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dombert.de\/en\/tuebingens-packaging-tax-is-constitutional\/","og_locale":"en_GB","og_type":"article","og_title":"T\u00fcbingens Verpackungssteuer ist verfassungskonform - DOMBERT Rechtsanw\u00e4lte","og_description":"| Das Bundesverfassungsgericht hat die Verpackungssteuer der Stadt T\u00fcbingen f\u00fcr verfassungskonform erkl\u00e4rt (Az.: 1 BvR 1726\/23 vom 27.11. 2024). Wie bereits das Bundesverwaltungsgericht (Link:\u00a0https:\/\/www.dombert.de\/verpackungssteuer-in-tuebingen-ist-rechtmaessig\/) vertritt auch das Bundesverfassungsgericht die Ansicht, dass es sich bei der im Jahr 2022 eingef\u00fchrten Steuer auf nicht wiederverwendbare Verpackungen sowie nicht wiederverwendbares Geschirr und Besteck um eine \u00f6rtliche Verbrauchssteuer nach […]","og_url":"https:\/\/dombert.de\/en\/tuebingens-packaging-tax-is-constitutional\/","og_site_name":"DOMBERT Rechtsanw\u00e4lte","article_published_time":"2025-01-24T10:02:42+00:00","article_modified_time":"2025-03-23T19:20:19+00:00","og_image":[{"width":650,"height":450,"url":"https:\/\/dombert.de\/wp-content\/uploads\/2025\/02\/verpackungssteuer-tuebingen-dombert-rechtsanwaelte.jpg","type":"image\/jpeg"}],"author":"Jasmin M\u00fcller","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Jasmin M\u00fcller","Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dombert.de\/tuebingens-verpackungssteuer-ist-verfassungskonform\/#article","isPartOf":{"@id":"https:\/\/dombert.de\/tuebingens-verpackungssteuer-ist-verfassungskonform\/"},"author":{"name":"Jasmin M\u00fcller","@id":"https:\/\/dombert.de\/#\/schema\/person\/889b395e975ac4ad4573471bc53ce118"},"headline":"T\u00fcbingens Verpackungssteuer ist verfassungskonform","datePublished":"2025-01-24T10:02:42+00:00","dateModified":"2025-03-23T19:20:19+00:00","mainEntityOfPage":{"@id":"https:\/\/dombert.de\/tuebingens-verpackungssteuer-ist-verfassungskonform\/"},"wordCount":198,"publisher":{"@id":"https:\/\/dombert.de\/#organization"},"image":{"@id":"https:\/\/dombert.de\/tuebingens-verpackungssteuer-ist-verfassungskonform\/#primaryimage"},"thumbnailUrl":"https:\/\/dombert.de\/wp-content\/uploads\/2025\/02\/verpackungssteuer-tuebingen-dombert-rechtsanwaelte.jpg","articleSection":["Meldung"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/dombert.de\/tuebingens-verpackungssteuer-ist-verfassungskonform\/","url":"https:\/\/dombert.de\/tuebingens-verpackungssteuer-ist-verfassungskonform\/","name":"T\u00fcbingen's packaging tax complies with the constitution - 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