The article deals with the constitutional standards of environmental protection through municipal taxes on expenditure and consumption and analyses a leading decision of the Federal Administrative Court on a tax on disposable packaging in the city of Tübingen. The Federal Administrative Court essentially considers this to be lawful and, with its decision, has opened the door wide to environmental protection through municipal taxes. Municipal packaging taxes are not only subject to general constitutional and law requirements regarding their definiteness and enforceability, but above all challenge the forms and competences of the fiscal constitution. The focus of the article is therefore on the type of consumption tax and its locality. It also critically analyses the requirement that the legal order be free of contradictions as a barrier to the exercise of tax legislative competences, comparing the objectives and instruments of waste law with the effects of the packaging tax. The article concludes with impulses and expectations for a future control of the municipal packaging tax by the Federal Constitutional Court.