Guarantee-Return System for Nonreusable Primary Packaging

Abstract

In the view of the legislative changes applicable to economic operators trading beverages in packaging that is subject to the guarantee-return system, it is necessary to know the types of returnable packaging, the circuit of this packaging, the traders’ obligations, the accounting and fiscal treatment of this packaging, how they are collected manually and automatically and the financial elements entering in this circuit. It is also very important to know the applicable sanctions in the event of non-compliance.

Keywords

• guarantee-return system
• traders
• consumers
• returo
• packaging
• handling rate