Steuerforum 2008, 5, Abgeltungssteuer für private Kapitalerträge
In: Steuerforum 2008 5
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In: Steuerforum 2008 5
In: Steuerforum 2005 2
International audience ; Plastics bottles made from polyethylene terephthalate (PET) are increasingly used for softdrinks, mineral water, juices and beer. In this study a literature review is presented concerning antimony levels found both in PET materials as well as in foods and food simulants. On the other hand, 67 PET samples from the European bottle market were investigated for their residual antimony concentrations. A mean value of 224 ±32 ppm was found, the median was 220 ppm. Diffusion coefficients for antimony in PET bottle materials were experimentally determined at different temperature between 105 °C and 150 °C. From these data the activation energy of diffusion for antimony species from the PET bottle wall into beverages and food simulants was calculated. The obtained value 189 kJ mol-1 was found to be in good agreement with published data on PET microwave trays (184 kJ mol-1). Based on these results the migration of antimony into beverages was predicted by mathematical migration modelling for different surface/volume ratios and antimony bottle wall concentrations. The results were compared to literature data as well as international legal limits and guidelines values for drinking water as well as migration limit set from food packaging legislation. It was concluded that antimony levels in beverages due to migration from PET bottles manufactured according to state-of-the-art can never reach nor exceed the European specific migration limit of 40 ppb. Maximum migration levels caused by room temperature storage even after 3 years will never be essentially higher than 2.5 ppb and will be in any case below the European limit of 5 ppb for drinking water. The results of our study confirm that the exposure of the consumer by antimony migration from PET bottles into beverages and even into edible oils reaches approximately 1% of the current TDI established by WHO. Having substantiated such low antimony levels in PET bottled beverages the often addressed question on estrogenic effects caused by antimony from ...
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International audience ; Most food packages and food contact materials are manufactured using adhesives. The EU regulates all food contact materials, as their constituents may not contaminate food and endanger consumer's health. In contrary to plastics which are regulated by positive lists of authorised ingredients, adhesives have not yet a specific regulation. The MIGRESIVES project wants to elaborate a scientific global risk assessment approach to meet current general EU regulatory requirements and as a basis for future specific EU legislation as well as to provide the industry, especially small and medium sized enterprises, a tool to ensure that migration from adhesives is in compliance with the regulatory requirements. The idea is to demonstrate that consumer's exposure to chemicals released by adhesives is in many cases below levels of concern. Technical/scientific knowledge from industry and research institutes will be merged into a collective research endeavour gathering all stakeholders. The major milestones are (i) classification of adhesives according to chemistry and uses, (ii) test strategies based on physico-chemical behaviour of adhesives, (iii) modelling migration/exposure from adhesives, (iv) providing guidelines to integrate the risk assessment approach into the daily life of companies, (v) feasibility of appling the toxicological approach from EU BIOSAFEPAPER project and (vi) extensive training/education to SMEs and large dissemination for general adoption of the concept in Europe.
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In: Deutsches Steuerrecht: DStR ; Wochenschrift & umfassende Datenbank für Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer, Band 40, Heft 41, S. 1745-1752
ISSN: 0949-7676, 0012-1347
Carbon black was investigated to assess and quantify the possibility that nanoparticles might migrate out of plastic materials used in the food packaging industry. Two types of carbon black were incorporated in low-density polyethylene (LDPE) and polystyrene (PS) at 2.5% and 5.0% loading (w/w), and then subjected to migration studies. The samples were exposed to different food simulants according to European Union Plastics Regulation 10/2011, simulating long-term storage with aqueous and fatty foodstuffs. Asymmetric flow field-flow fractionation (AF4) coupled to a multi-angle laser light-scattering (MALLS) detector was used to separate, characterise and quantify the potential release of nanoparticles. The AF4 method was successful in differentiating carbon black from other matrix components, such as extracted polymer chains, in the migration solution. At a detection limit of 12 µg kg−1, carbon black did not migrate from the packaging material into food simulants. The experimental findings are in agreement with theoretical considerations based on migration modelling. From both the experimental findings and theoretical considerations, it can be concluded that carbon black does not migrate into food once it is incorporated into a plastics food contact material.
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Polyethylene terephthalate (PET) bottles are widely used as packaging material for natural mineral water. However, trace levels of acetaldehyde can migrate into natural mineral water during the shelf life and might influence the taste of the PET bottled water. 2-Aminobenzamide is widely used during PET bottle production as a scavenging agent for acetaldehyde. The aim of this study was the determination of the migration kinetics of 2-aminobenzamide into natural mineral water as well as into 20% ethanol. From the migration kinetics, the diffusion coefficients of 2-aminobenzamide in PET at 23 and 40°C were determined to be 4.2 × 10− 16 and 4.2 × 10− 15 cm2 s–1, respectively. The diffusion coefficient for 20% ethanol at 40°C was determined to be 7.7 × 10− 15 cm2 s–1, which indicates that 20% ethanol is causing swelling of the PET polymer. From a comparison of migration values between 23 and 40°C, acceleration factors of 9.7 when using water as contact medium and 18.1 for 20% ethanol as simulant can be derived for definition of appropriate accelerated test conditions at 40°C. The European Union regulatory acceleration test based on 80 kJ mol–1 as conservative activation energy overestimates the experimentally determined acceleration rates by a factor of 1.6 and 3.1, respectively.
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Polyethylene terephthalate (PET) bottles are widely used as packaging material for natural mineral water. However, trace levels of acetaldehyde can migrate into natural mineral water during the shelf life and might influence the taste of the PET bottled water. 2-Aminobenzamide is widely used during PET bottle production as a scavenging agent for acetaldehyde. The aim of this study was the determination of the migration kinetics of 2-aminobenzamide into natural mineral water as well as into 20% ethanol. From the migration kinetics, the diffusion coefficients of 2-aminobenzamide in PET at 23 and 40°C were determined to be 4.2 × 10−16 and 4.2 × 10−15 cm2 s–1, respectively. The diffusion coefficient for 20% ethanol at 40°C was determined to be 7.7 × 10−15 cm2 s–1, which indicates that 20% ethanol is causing swelling of the PET polymer. From a comparison of migration values between 23 and 40°C, acceleration factors of 9.7 when using water as contact medium and 18.1 for 20% ethanol as simulant can be derived for definition of appropriate accelerated test conditions at 40°C. The European Union regulatory acceleration test based on 80 kJ mol–1 as conservative activation energy overestimates the experimentally determined acceleration rates by a factor of 1.6 and 3.1, respectively.
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International audience ; Materials and articles intended to come into contact with food must be shown to be safe because they might interact with food during processing, storage and the transportation of foodstuffs. Framework Directive 89/109/EEC and its related specific Directives provide this safety basis for the protection of the consumer against inadmissible chemical contamination from food-contact materials. Recently, the European Commission charged an international group of experts to demonstrate that migration modelling can be regarded as a valid and reliable tool to calculate 'reasonable worst-case' migration rates from the most important food-contact plastics into the European Union official food simulants. The paper summarizes the main steps followed to build up and validate a migration estimation model that can be used, for a series of plastic food-contact materials and migrants, for regulatory purposes. Analytical solutions of the diffusion equation in conjunction with an 'upper limit' equation for the migrant diffusion coefficient, D-P, and the use of 'worst case' partitioning coefficients K-P,K-F were used in the migration model. The results obtained were then validated, at a confidence level of 95%, by comparison with the available experimental evidence. The successful accomplishment of the goals of this project is reflected by the fact that in Directive 2002/72/EC, the European Commission included the mathematical modelling as an alternative tool to determine migration rates for compliance purposes.
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International audience ; Materials and articles intended to come into contact with food must be shown to be safe because they might interact with food during processing, storage and the transportation of foodstuffs. Framework Directive 89/109/EEC and its related specific Directives provide this safety basis for the protection of the consumer against inadmissible chemical contamination from food-contact materials. Recently, the European Commission charged an international group of experts to demonstrate that migration modelling can be regarded as a valid and reliable tool to calculate 'reasonable worst-case' migration rates from the most important food-contact plastics into the European Union official food simulants. The paper summarizes the main steps followed to build up and validate a migration estimation model that can be used, for a series of plastic food-contact materials and migrants, for regulatory purposes. Analytical solutions of the diffusion equation in conjunction with an 'upper limit' equation for the migrant diffusion coefficient, D-P, and the use of 'worst case' partitioning coefficients K-P,K-F were used in the migration model. The results obtained were then validated, at a confidence level of 95%, by comparison with the available experimental evidence. The successful accomplishment of the goals of this project is reflected by the fact that in Directive 2002/72/EC, the European Commission included the mathematical modelling as an alternative tool to determine migration rates for compliance purposes.
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In: Food Additives and Contaminants 1 (22), 73-90. (2005)
Materials and articles intended to come into contact with food must be shown to be safe because they might interact with food during processing, storage and the transportation of foodstuffs. Framework Directive 89/109/EEC and its related specific Directives provide this safety basis for the protection of the consumer against inadmissible chemical contamination from food-contact materials. Recently, the European Commission charged an international group of experts to demonstrate that migration modelling can be regarded as a valid and reliable tool to calculate 'reasonable worst-case' migration rates from the most important food-contact plastics into the European Union official food simulants. The paper summarizes the main steps followed to build up and validate a migration estimation model that can be used, for a series of plastic food-contact materials and migrants, for regulatory purposes. Analytical solutions of the diffusion equation in conjunction with an 'upper limit' equation for the migrant diffusion coefficient, D-P, and the use of 'worst case' partitioning coefficients K-P,K-F were used in the migration model. The results obtained were then validated, at a confidence level of 95%, by comparison with the available experimental evidence. The successful accomplishment of the goals of this project is reflected by the fact that in Directive 2002/72/EC, the European Commission included the mathematical modelling as an alternative tool to determine migration rates for compliance purposes.
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In: EFSA supporting publications, Band 20, Heft 11
ISSN: 2397-8325
International audience ; This article reviews the current status of nanotechnology with emphasis on application and related environmental considerations as well as legislation. Application and analysis of nanomaterials in infrastructure (construction, building coatings, and water treatment) is discussed, and in particular nanomaterial release during the lifecycle of these applications. Moreover, possible grouping approaches with regard to ecotoxicological and toxicological properties, and the fate of nanomaterials in the environment are evaluated. In terms of potential exposure, the opportunities that arise from leveraging advances in several key areas, such as water treatment and construction are addressed. Additionally, this review describes challenges with regard to the European Commission's definition of 'nanomaterial'. The revised REACH information requirements, intended to enable a comprehensive risk assessment of nanomaterials, are outlined.
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In: Tschiche , H R , Bierkandt , F S , Creutzenberg , O , Fessard , V , Franz , R , Giese , B , Greiner , R , Haas , K-H , Haase , A , Hartwig , A , Hund-Rinke , K , Iden , P , Kromer , C , Loeschner , K , Mutz , D , Rakow , A , Rasmussen , K , Rauscher , H , Richter , H , Schoon , J , Schmid , O , Som , C , Tovar , G E M , Westerhoff , P , Wohlleben , W , Luch , A & Laux , P 2022 , ' Environmental considerations and current status of grouping and regulation of engineered nanomaterials ' , Environmental Nanotechnology, Monitoring and Management . https://doi.org/10.1016/j.enmm.2022.100707
This article reviews the current status of nanotechnology with emphasis on application and related environmental considerations as well as legislation. Application and analysis of nanomaterials in infrastructure (construction, building coatings, and water treatment) is discussed, and in particular nanomaterial release during the lifecycle of these applications. Moreover, possible grouping approaches with regard to ecotoxicological and toxicological properties, and the fate of nanomaterials in the environment are evaluated. In terms of potential exposure, the opportunities that arise from leveraging advances in several key areas, such as water treatment and construction are addressed. Additionally, this review describes challenges with regard to the European Commission's definition of 'nanomaterial'. The revised REACH information requirements, intended to enable a comprehensive risk assessment of nanomaterials, are outlined.
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The EFSA Panel on Food Contact Materials, Enzymes, Flavourings and Processing Aids (CEF) was requested to deliver a scientific opinion on the implications for human health of the flavouring substance 4‐amino‐5‐(3‐(isopropylamino)‐2,2‐dimethyl‐3‐oxopropoxy)‐2‐methylquinoline‐3‐carboxylic acid [FL‐no: 16.130], in the Flavouring Group Evaluation 407 (FGE.407), according to Regulation (EC) No 1331/2008 of the European Parliament and of the Council. The substance has not been reported to occur in natural source materials of botanical or animal origin. It is intended to be used as both the parent compound and its hemisulfate monohydrate salt as a flavouring substance with modifying properties in specific categories of food. The chronic dietary exposure to the substance estimated using the added portions exposure technique (APET), is calculated to be 882 μg/person per day for a 60‐kg adult and 547 μg/person per day for a 15‐kg 3‐year‐old child. There is no concern with respect to genotoxicity. A 90‐day dietary administration study in rats showed no adverse effects for doses up to 100 mg/kg body weight (bw) per day, providing an adequate margin of safety. Developmental toxicity was not observed in a study with rats at the dose levels up to 1,000 mg/kg bw per day. The Panel concluded that [FL‐no: 16.130] and its hemisulfate monohydrate salt are not expected to be of safety concern at the estimated levels of dietary exposure calculated using the APET approach. This conclusion applies only to the use of the substance as a flavour modifier as requested and when used at the levels as specified for foods from different food categories.
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