Decree No. 104 of 2013 (IV. 5.) Korm of the Government laying down detailed rules of payment of the landfill tax.

Subject

Waste & hazardous substances

Keyword

Tax/levy Waste disposal Data collection/reporting Waste management

Geographical area

Eastern Europe, Europe, Europe and Central Asia, European Union Countries

Entry into force notes

On 7 April 2013.

Abstract

The entities liable to pay the landfill tax must notify their obligation by sending to the National Environmental, Nature Protection and Water Inspectorate the form shown in Annex 1, duly filled in. Those liable to the payment of the landfill tax must report data on the tax paid and on the quantity, sort, nature and type of the deposited waste using the form in Annex 2.

Full text

Hungarian

Website

njt.hu

References - Legislation

Implements

Act CLXXXV of 2012 on waste.

Legislation | Hungary | 2012 (2015)

Keyword: Basic legislation, Waste domestic sources, Waste management, Waste non-domestic sources, Transport/storage, Waste disposal, Recycling/reuse, Transboundary movement of waste, Legal proceedings/administrative proceedings, Hazardous waste, Offences/penalties, Oil, Polluter pays principle, Authorization/permit, Registration, Royalties/fees, Classification/declassification, Data collection/reporting, Tax/levy, Policy/planning, Pollution control, Governance, Internal trade, International trade, Non-governmental entity, Oil pollution, Organic waste, Solid waste, Waste prevention, Effluent waste water/discharge, Environmental standards, Standards, Protection of environment

Source: FAO, FAOLEX

Amends

Decree No. 347 of 2006 (XII. 23.) of the Government regarding the appointment of authorities responsible for environment protection, nature conservation and water management activities.

Legislation | Hungary | 2006 (2013)

Keyword: Legal proceedings/administrative proceedings, Governance, Freshwater resources management, Inland waters, Management/conservation, National parks, Protected area

Source: FAO, FAOLEX

Repealed by

Decree No. 318 of 2013 (VIII. 28.) Korm. of the Government concerning the payment and purposes of the landfill tax.

Legislation | Hungary | 2013 (2014)

Keyword: Tax/levy, Waste disposal, Data collection/reporting, Waste management

Source: FAO, FAOLEX