Law No. 99 of 30 December 2025, together with the subsequent Decree-Law No. 200 of 31 December 2025 (the “Milleproroghe” Decree), once again intervenes on the plastic tax, confirming its postponement and keeping its application suspended.

The legislator has opted for a line of continuity: no structural changes to the tax, but a further deferral of its entry into force.

The message is clear: the plastic tax remains a measure provided for by the legal system, but it is not yet operational.

Who the plastic tax really affects

The measure directly concerns:

–   manufacturers of single-use plastic products (MACSI);

–   importers and operators who place such products on the national market;

–   companies that use plastic packaging as an integral part of the final product.

It therefore affects sectors such as manufacturing, logistics, food, cosmetics, pharmaceuticals, and large-scale retail, even where plastic is not the company’s core business.

From a legal standpoint, it is important to emphasize that the absence of immediate obligations does not amount to a repeal of the tax.

The regulatory framework remains fully in force and may potentially be applied through a future legislative intervention, even at short notice.

In this regard, the Constitutional Court has repeatedly clarified that the decision to apply taxes with environmental purposes falls within the legislator’s discretion, provided that the principles of proportionality and reasonableness are respected.

The postponement of the tax therefore affects its timing of application, but not its legitimacy.

At the European level, the Court of Justice of the European Union has confirmed that environmental fiscal measures are legitimate instruments of economic policy, aimed at steering corporate behavior toward more sustainable production models.

This approach requires companies to adopt a cautious stance: the current risk is not fiscal, but organizational and strategic.

When the tax becomes operational, the scope for adjustment may be limited, with direct effects on costs, contracts, and supply chains.

The Law Firm remains available for any further clarification.