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Deliveries and Taxes on critical raw materials as an effective protection for Industrial Required Resources


Abstract

The European Commissions report “Critical raw materials for the EU (Commission 2010) identifies Antimony, Beryllium, Cobalt, Fluorspar, Gallium, Germanium, Graphite, Indium, Magnesium, Niobium, PGMs (Platinum Group Metals), Rare earths, Tantalum and Tungsten as the 14 most important and most necessary resources with a high supply risk in the EU. To protect this critical raw materials it needs new instruments. These instruments have to be created now, because there is no effective protection at present and we need them very soon. The idea for my presentation is an effective protection for required industrial resources by delivery or by tax on critical raw materials. The delivery/tax as market-based approaches shall bring an indirect control to minimize the consumption and to maximize recycling. A first example is the first the “ecological valuable material act”. This was a bill for the German Parliament of the Green Party in 2008 (BT-Drucksache 16/8537). However, this act did not come into force. A second example is the German Waste Oil Delivery. Between 1968 to 1989 parallel to the tax on oil every acquirer of crude oil products had to pay to finance a delivery subsidy system to build and save a reserve fund. This fund serves to finance waste oil elimination without pollutant (Sacksofsky 2000). The model of a delivery on critical raw materials looks as follows: With the aim to create a delivery to save on the one hand raw materials and on the other hand to pay ecological innovations of enterprise in the production of products, shall introduce a resource delivery. The quantity of the delivery shall be determined as a graduation by the kind, the amount of the raw materials used for the product and components of recycling ability. That is why the quantity of the occurence of a material in the rubbish, the use of primary raw materials in the made product and a environmental-incriminating recycling ability affects always delivery-raising. Beside the financing of an agency for the protection of resources the revenues of the delivery should serve the payment of efficient recycling. The arrangement of a raw material delivery owns various juridical problems: In my contribution I examine the model with the help of the German constitutional law and the European law. Bündnis 90/Die Grünen (Group in the Bundestag): Antrag: Von der Abfallpolitik zur Ressourcenpolitik – Von der Verpackungsverordnung zur Wertstoffverordnung, BT-Drs. 16/8537 vom 12. März 2008. European Commission: Critical raw materials for the EU - Report of the Ad-hoc Working Group on defining critical raw materials, Brüssel, 30.7.2010, http://ec.europa.eu/enterprise/policies/raw-materials/files/docs/report-b_en.pdf. Sacksofsky, Ute: Umweltschutz durch nicht-steuerliche Abgaben - Zugleich ein Beitrag zur Geltung des Steuerstaatsprinzips, Tübingen 2000.