Critical issues of the national contribution based on non-recycled plastic packaging waste in the framework of the new EU own resources system

After many failed attempts, the own resources decision 2053/2020 amends the EU budget by introducing a new EU own resource based on non-recycled plastic packaging waste. This contribution carries out a juridical analysis on the EU financing system, assessing the reform proposals implemented within the Treaty framework. In particular, the scrutiny aims to analyse the legal nature and rationale of the recently introduced national contribution on plastics. The development of the article will follow some research questions to assess why the EU has introduced an own resource related to the plastics sector, if this contribution meets the principles that should regulate the reform of the EU own resources system and, more generally, if measures with environmental aim could be the right tool to raise revenues for the EU budget.