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

First entry into force on 30 August 2013. The consolidated version of the Decree entered into force on 1 January 2015.

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. Article 3 specifies the goals for which the amounts come in from the landfill tax may be spent by the minister in charge of environmental affairs.

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

Repeals

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

Legislation | Hungary | 2013

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

Source: FAO, FAOLEX