European institutions have long undertaken strategies aimed at reducing the growing production of packaging and single-use plastic containers and their consequent dispersion into the environment. Directive 2019/904/EU, adopted by the European Parliament and the Council of the European Union, introduced provisions aimed at reducing the impact of plastic products on the environment and promotes a transition towards a circular economy, providing for a set of specific measures and prohibition of single-use plastic whenever alternative solutions are available. According to this perspective, each strategy implemented by Member States must promote the use of reusable and sustainable products and systems instead of single-use plastic products, with the main objective of reducing the amount of waste produced. In Italy, measures to contain the use of single-use plastic have been implemented through the establishment of a tax on the consumption of single-use products (MACSI), which have or are intended to have the function of containment, protection, manipulation or delivery of goods or food products. The tax, so-called plastic Tax, was introduced by art. 1, c. 634-658, L. 160/2019 and weighs on MACSI, also in the form of sheets, films or strips, made with the use, even partial, of plastic materials, consisting of organic polymers of synthetic origin and they are ...