{"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":"podatek-od-opakowan-tuebingens-jest-zgodny-z-konstytucja","status":"publish","type":"post","link":"https:\/\/dombert.de\/pl\/tuebingens-verpackungssteuer-ist-verfassungskonform\/","title":{"rendered":"Podatek od opakowa\u0144 w Tybindze jest zgodny z konstytucj\u0105"},"content":{"rendered":"
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Podatek od opakowa\u0144 w Tybindze jest zgodny z konstytucj\u0105<\/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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Wiadomo\u015b\u0107<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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|<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\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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Federalny Trybuna\u0142 Konstytucyjny uzna\u0142 podatek opakowaniowy miasta Tybingi za zgodny z konstytucj\u0105 (sygn. akt: 1 BvR 1726\/23 z dnia 27 listopada 2024 r.). Poniewa\u017c Federalny S\u0105d Administracyjny (Link:\u00a0https:\/\/www.dombert.de\/verpackungssteuer-in-tuebingen-ist-rechtmaessig\/<\/a>), Federalny Trybuna\u0142 Konstytucyjny jest r\u00f3wnie\u017c zdania, \u017ce podatek od opakowa\u0144 jednorazowych oraz naczy\u0144 i sztu\u0107c\u00f3w jednorazowych wprowadzony w 2022 r. jest lokalnym podatkiem konsumpcyjnym zgodnie z art. 105 ust. 2a zdanie 1 ustawy zasadniczej. Miasto posiada\u0142o w tym zakresie kompetencje ustawodawcze. W zwi\u0105zku z tym franczyzobiorca oddzia\u0142u McDonald's r\u00f3wnie\u017c nie odni\u00f3s\u0142 sukcesu w swojej skardze konstytucyjnej. Jak wyja\u015bni\u0142 Federalny Trybuna\u0142 Konstytucyjny, miejska ustawa o podatku opakowaniowym jest powi\u0105zana z faktem, \u017ce \u017cywno\u015b\u0107 serwowana w opakowaniach jednorazowych jest spo\u017cywana bezpo\u015brednio na miejscu. Stanowi to o wymaganym lokalnym zwi\u0105zku konsumpcji. Podatek opakowaniowy w Tybindze nie jest r\u00f3wnie\u017c sprzeczny z przepisami federalnymi. Wed\u0142ug Federalnego Trybuna\u0142u Konstytucyjnego, chocia\u017c wolno\u015b\u0107 zawodu operatora restauracji szybkiej obs\u0142ugi jest naruszona, nie jest ona \u201enadmiernie zak\u0142\u00f3cona\u201c.\u201c<\/p>

Osob\u0105 kontaktow\u0105 w sprawach zwi\u0105zanych z prawem odpadowym w naszej praktyce jest prawnik\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> Prawnicy <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Nasza praca obejmuje wszystkie kwestie prawne i konflikty, w kt\u00f3re zaanga\u017cowane s\u0105 pa\u0144stwo, gminy lub w\u0142adze.<\/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\tWi\u0119cej informacji o naszej kancelarii<\/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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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tWi\u0119cej o naszej wiedzy specjalistycznej<\/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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

| 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\/pl\/podatek-od-opakowan-tuebingens-jest-zgodny-z-konstytucja\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\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\/pl\/podatek-od-opakowan-tuebingens-jest-zgodny-z-konstytucja\/\" \/>\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=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jasmin M\u00fcller\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\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\":\"pl-PL\"},{\"@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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