In several judgements of February 2, 1995, the Belgian Court of Arbitration rejected the requests introduced by the industry to annul the Eco-taxes on packaging of certain beverages, on disposable razors and cameras, on batteries, on packaging containing certain industrial products, on certain pesticides and phytopharmaceutical products and on paper.

The Court of Arbitration decided that the Belgian Federal State had not exceeded its competence as the Eco-taxes were tax measures and did not render impossible or excessively difficult the future exercise of the powers of the Regions in environmental matters as they had been consulted and as the proceeds of the Eco-taxes were to be transferred to the Regions. Separate Eco-taxes enacted by each Region would furthermore jeopardise Belgian economic and monetary union and the free movement of goods. The Court of Arbitration also rejected all claims of discrimination, as Eco-taxes imply that distinctions are made between products and as it could not annul such distinctions made by the legislator unless they were manifestly unreasonable or discretionary.

In the case introduced by the editors Roularta Media Group, Vlaamse Uitgeversmaatschappij N.V. and Rossel & Cie to annul the Eco-tax on paper, however, the Court of Arbitration annulled the full exemption for paper used for periodicals as this notion was too vague and created an unjustified privilege as compared to (non or non fully exempted) paper used for newspapers or other publications. The exemption for books was accepted however.

This annulment of the Eco-tax exemption for periodicals has no immediate effect as the exemption of the Eco-tax on paper has, at the request of the Eco-tax Commission, been extended by Royal Decree of December 27, 1994, from December 31, 1994 to December 31, 1995. In fact, there is not as of yet any adequate procedure to verify the percentage of recycled fibres or the quantity of old paper incorporated in the production of new paper. Such percentages and quantities determine the amount of the Eco-tax due.

The content of this article is intended to provide general information on the subject matter. It is therefore not a substitute for specialist advice.

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