Novità normative in tema di fiscalità ambientale nella promozione di un processo di economia circolare: profili finanziari e fiscali del c.d. circular economy package

This essay, by illustrating the general profiles of the recent reform of the Environmental Code referred to Legislative Decree 3 September 2020, no. 116, implementing Directive (EU) 2018/851 relating to waste as well as implementing Directive (EU) 2018/852 on packaging and packaging waste, specifically focuses on the financial and tax aspects of the so-called Circular Economy Package, in a reconstructive key, expressing perplexed considerations on the consistency of the legislative provisions introduced, hoping for a recomposition of the reference regulatory framework through a concrete approach.