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Ministerial Decree No. 270 regarding validation of the Regulation on the procedures for application of natural resources tax relief to undertakings (companies) implementing a voluntary programme for management of packaging waste.

Country/Territory
Latvia
Document type
Regulation
Date
2002
Source
FAO, FAOLEX
Subject
Waste & hazardous substances
Keyword
Packaging/labelling Waste non-domestic sources Waste management Recycling/reuse Subsidy/incentive
Geographical area
Europe, Europe and Central Asia, European Union Countries, Northern Europe
Entry into force notes
The Regulation enters into force from the 1 July 2002.
Abstract

These Regulations prescribe the procedures for application of natural resources tax relief to undertakings (companies), which implement a voluntary programme for the management of packaging waste. The voluntary programme for the management of packaging waste is a complex of measures, which provides for the recovery of packaging waste in a larger amount than specified by the regulatory enactments regarding the norms of recovery of packaging waste. The programme may be implemented by: 1) an undertaking (company) – a taxpayer; 2) an undertaking (company) established by an undertaking (company) for the implementation of the programme – a taxpayer or by several undertakings (companies) – taxpayers; 3) an undertaking (company) with which an undertaking (company) – a taxpayer or several undertakings (companies) – taxpayers have entered into a contract regarding participation in the implementation of the programme. The relevant undertaking (company) shall invest the funds obtained from receipt of the tax relief in full in the implementation of the programme in conformity with the time periods for the implementation of particular measures specified in the programme.

Full text
English

References - Legislation

Implements

Law on natural resource tax.

Legislation | Latvia | 1990

Keyword: Pollution control, Environmental fees/charges, Offences/penalties

Source: FAO, FAOLEX