Law 7/2022 of April 8, 2022 creates an excise tax on non-reusable plastic packaging and a tax on waste sent to landfill, incineration and co-incineration, which will come into force on January 1, 2023. It moreover imposes an obligation on local authorities to charge a fee in relation to waste treatment, modifies the rules on the charge on the use of inland water for electricity generation and adds amendments to the VAT rules for gifts of products.
Garrigues experts Javier Fernández Rivaya, Victoria Esteban and José María Cobos, and from G-advisory, Máximo Martín, analyze key elements of the new law from legal, tax and technical angles, in a new ‘Garrigues Sustainable Dialogs’ roundtable.
Garrigues partners Juan Manuel Cabeza and Javier Fernández Rivaya together with Rafael Domínguez Olivera, chief government lawyer in the Ministry of Transport, Mobility and Urban Agenda, examine in the Garrigues Sustainable Dialogs series the course taken by green public procurement in Spain.
This new contribution will have to be charged as of 1 July 2022 over plastic or multi-material with plastic packages and in 2023 over packages made of aluminium or multi-material with aluminium.
Sustainability in labor relations, which covers aspects such as respect for human rights and responsibility in the value chain of companies, is occupying an increasingly bigger strategic space in corporate agendas. Moreover, future European initiatives on due diligence and decent work, as well as legislative developments in this regard, which are due to be brought in in Spain in 2022, has heightened interest in the subject.
The Legal 500 has published its first ever Legal 500 Global Green Guide, which showcases the firms with an outstanding contribution to the green transition. Garrigues is one of the three Spanish firms selected from 200 submissions for the list.
Two ministerial orders have been approved, increasing the temporary protection and implementing the procedure for recognition of temporary protection for people affected by the conflict in Ukraine.
European Commission publishes proposal for a directive on corporate sustainability due diligence and a communication on decent work worldwide.
The legislation, currently under a public consultation period, will set out an infringements and penalties system for companies that fail to fulfill their duties to respect, protect and promote human and environmental rights and will ensure access to justice so that potential victims can claim an effective remedy, among other measures.