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 Full text English Website www.litlex.lt References - Legislation Repealed by Law No. VIII-1183 “On environmental tax”.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