A practical view of how to implement this tax As you may know, on April 10th, 2022, Law 7/2022 of April 8, on waste and contaminated soils for a circular economy (hereinafter, LRSC) entered into force. This Act introduces a new indirect tax levied on the manufacturing, import and intra-EU acquisitions of non-reusable plastic containers, with effect from 1 January 2023.
Source Bln palao abogados S.L.P.
