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Law on Pollution Tax (No. I-1188).

Country/Territory
Lithuania
Document type
Legislation
Date
1991
Source
FAO, FAOLEX
Subject
Air & atmosphere, Waste & hazardous substances, Water
Keyword
Pollution control Air quality/air pollution Environmental fees/charges Freshwater pollution
Geographical area
Europe, Europe and Central Asia, European Union Countries, Northern Europe
Abstract

Physical, chemical or biological pollutants having negative effect on public health and the environment pollution shall subject to taxation. The taxes shall be determined taking into account the amount of pollutants, their harmfulness, and other criteria specified in article 1. Article 4 specifies rates for water pollution. Rates shall take into account the various specified levels of pollution. The Department of Environmental Protection in conjunction with the Ministry of Finance shall control the accuracy of tax returns. Legal and natural persons which do not keep an estimate of discharged pollutants shall pay the tax according to the amount of discharged pollutants estimated by the officer of the state environmental protection control.

Full text
English
Website
www.litlex.lt

References - Legislation

Repealed by

Law No. VIII-1183 “On environmental tax”.

Legislation | Lithuania | 1999 (2023)

Keyword: Pollution control, Tax/levy, Polluter pays principle, Environmental standards, Authorization/permit, Waste non-domestic sources, Waste management, Waste disposal, Packaging/labelling, Recycling/reuse, Standards, Protection of environment

Source: FAO, FAOLEX