The Sugar Tax Implementation

In Italy, Law No. 160 of 27 December 2019, also known as the Budget Law 2020 (paragraphs 661-676) introduced the Sugar tax. Subsequently, Law No. 178 of 30 December 2020 (Budget Law 2021) brought some changes such as the effective date of the Sugar tax and administrative penalties. This tax should have become effective on 1 January 2021 but was deferred until 1 January 2023. In addition to the regulatory dimension, this contribution aims first to introduce the growing trend of sugar consumption and then to analyse the issue of the sugar tax, first in Italy and later in Europe. Finally, an attempt will also be made to highlight the effects of this application.