Written question – Is the proposed Dutch waste treatment tax compatible with the precautionary principle? – E-002947/2025

Question for written answer  E-002947/2025
to the Commission
Rule 144
Sander Smit (PPE)

The Netherlands plans to tax the waste sector an additional EUR 567 million annually from 2028. This disproportionate levy will make waste treatment in the Netherlands economically unattractive, leading to the displacement of waste to other Member States and third countries where treatment standards are lower. That will heighten the risk of waste being landfilled instead of being used for energy recovery in waste incinerators and recycled, resulting in higher methane emissions at EU level. The impending reduced treatment capacity will undermine not only the circular transition, but also cross-border circularity clusters, cross-border cooperation, regional heat supply and CO₂ capture (CCU and CCS).

Under Article 191(2) TFEU, the precautionary principle requires preventive action to be taken where there is a risk of environmental damage, even if there is still uncertainty as to the full extent of that damage.

• 1.How does the Commission regard it as compatible with the precautionary principle for national tax increases in the Netherlands to lead to net higher greenhouse gas emissions at EU level as a result of waste streams being shifted to other Member States?
• 2.Why does the Commission not require a mandatory prior environmental impact assessment for national tax measures that demonstrably lead to waste displacement and undermine the Landfill Directive (1999/31/EC) and the European circular economy?
• 3.What specific measures is the Commission taking against Member States, as required under Article 191(2) TFEU, to mitigate the risks of increased landfilling and disruption to European waste treatment infrastructure?

Submitted: 16.7.2025