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Germany plans sugar tax that includes sugar free drinks
(brusselssignal.eu)
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And that’s basically it!
Because like all laws, corruption came into the process to make it miss the goal entirely.
Taxing almost all sugary drinks including artificial sweetners but not 100% juice is not "missing the goal entirely". That's still hitting the unhealthiest and most marketed beverages.
There is no evidence that sugar substitutes are unhealthy and in fact have proven over and over again to increase weight loss compared to full sugar or telling people to "just drink more water".
I'd agree if this targeted products with added sugar and left the artificial sweetners out of it. Fruit juice is also sold in high volumes, especially to families and people beyond their prime age. They might be less marketed, but I would argue they're not less unhealthy than soda with artificial sweetners. They might not miss the figurative goal entirely, but they sure are missing their literal goal if they are doing this to limit peoples consumption of unhealthy drinks.
Hypocrisy is hypocrisy regardless of its intentions.