The paper examined the use of such an instrument to tax plastic products that follow a linear instead of a circular economy. Using a hypothetical scenario, the analysis focused on EU State aid law and the lessons learned from the case-law of the European Court of Justice on the subject. It took the environmental perspective (effects) when discussing the structure and design of the environmental tax law. The main objective was to spur the discussion on why and how negative environmental impacts, such as plastic pellets spills, should be addressed through taxation.
The paper concluded that the taxation of discharges, one approach analyzed in the paper, is unlikely to be implemented due to the complexity in uncovering and assessing spills, especially at industrial sites and during transport over water. Instead, the legislator should put more focus on the tax event (spills) and tax base (accountability of the damage) in order to avoid State aid consequences. Even though some tax imposition suggested in the paper are unlikely to be implemented, due to complex administrative reasons, it is nevertheless relevant to discuss ways forward, so that society as a whole does not have to cover the environmental costs of such spills.
You can find the abstract here, information about the conference here, and the presentation below (downloads to your computer).
19GCET_Article presentation_Joana Pedroso