La reforma del sistema de recursos propios de la UE: el recurso sobre los residuos de envases de plástico no reciclados y el proyecto de mecanismo de ajuste en frontera de las emisiones de carbono

Abstract

This paper analyzes the reform of the Community own resources system carried out by Council Decision (EU, Euratom) 2020/2053, within the Multiannual Financial Framework 2021-2027. It addresses the background of the reform and its substantial aspects, with special emphasis on the new resource on non-recycled plastic packaging waste, as part of the European strategy on circular economy and its translation to the domestic level in some Member States, in the case of Spain, through a new excise tax on non-reusable packaging approved by Law 7/2022, of April 8. In accordance with the binding timetable approved by the Community institutions for the progressive introduction of own resources, the proposal for a carbon border adjustment mechanism, published by the Commission in its Communication COM(2021) 564 final, is analyzed, with the aim of contributing to the reduction of greenhouse gas emissions within the framework of the Paris Agreement and the Commission's Fit for 55 package.