In January 2023, the European Union adopted the Corporate Sustainability Reporting Directive (CSRD), which requires EU and non-EU companies meeting certain thresholds to file annual sustainability reports alongside their financial statements. On 17 October 2023, the European Commission adopted an amendment to the thresholds in the Accounting Directive, impacting which entities will need to file CSRD-compliant reports.
In this post, we lift the (recyclable!) lid on plastic packaging taxes – a relatively new and evolving area of environmental taxation. We focus on the UK’s plastic packaging tax, highlighting areas of complexity and steps to take if you may be within its scope, and provide an overview of the approach(es) being taken within the European Union.
In a case brought by two nonprofit organisations against the judgment of the EU General Court (the EU junior court) upholding the European Commission’s decision refusing to grant access to four harmonized technical standards (HTS), the Advocate General (AG) argued that the Court of Justice of the European Union (the EU senior court) should annul the General Court’s judgment and the European Commission’s decision and order the European Commission to grant the two nonprofit organisations access to the standards.
On 25 September 2023, one year after the publication of the proposal, the European Commission adopted the restriction of intentionally added microplastics under the European Union Registration, Evaluation, Authorisation, and Restriction of Chemicals (REACH) Regulation 1907/2006, the EU framework for regulating chemicals