Natural Resources Tax Law (2005)

Country/Territory: Latvia
Document type: Legislation
Date: 2005 (2016)
Source: FAO, FAOLEX
Original source: Latvijas Vēstnesis, 209, 29.12.2005.; Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 2, 26.01.2006.

Subject: Air & atmosphere, Environment gen., Mineral resources, Water, Waste & hazardous substances
Keyword: Air quality/air pollution Tax/levy Pollution control Environmental fees/charges Ozone layer Emissions Ecofriendly products/ecofriendly processes Hazardous waste Governance Procedural matters Mining Sustainable development Minerals Coal Waste disposal Radiation Hazardous substances Waste management Freshwater resources management Water desalination Water abstraction Water charges Freshwater pollution Water quality standards
Geographical area: Europe, Europe and Central Asia, European Union Countries, Northern Europe

Abstract: This Law provides for the natural resources tax. The purpose of the natural resources tax is to promote economically efficient use of natural resources, restrict pollution of the environment, reduce manufacturing and sale of environment polluting substances, promote implementation of new, environment-friendly technology, support sustainable development in the economy, as well as to ensure environmental protection measures financially. The Law further provides for exemption from the payment of tax; calculation of the tax for extraction and use of natural resources; calculation of the tax for goods harmful to the environment, for packaging, for coal, coke and lignite (brown coal), for disposable tableware and accessories, for radioactive substances, for vehicles and for fireworks; payment of the tax, reports on the calculated tax, division of tax payments and utilisation of local government special environmental protection budget resources; tax administration; and liability. In addition, the Law adopts Tax Rates for Extraction of Natural Resources (Annex No. 1); Tax Rates for Extraction of Water (Annex No. 2); Tax Rates for Disposal of Waste by 31 December 2016 (Annex No. 3); Tax Rates for Air Pollution (Annex No. 4); Tax Rates for Water Pollution (Annex No. 5); Tax Rates for Goods Harmful to the Environment (Annex No. 6); Tax Rates for the Packaging of Goods and Products and for Disposable Tableware and Accessories (Annex No. 7); Tax Rates for Radioactive Substances (Annex No. 8); and Tax Rates for Coal, Coke and Lignite (Brown coal) (Annex No. 9).
Full text: English/Latvian
Website: likumi.lv

References - Legislation

Implements

Directive 2008/98/EC of the European Parliament and of the Council on waste and repealing certain Directives.

Legislation | European Union | 2008 (2018)

Keyword: Pollution control, Air quality/air pollution, Solid waste, Sustainable development, Precautionary principle, Waste disposal, Waste domestic sources, Waste management, Waste non-domestic sources, Waste prevention, Public health, Soil pollution/quality, Policy/planning, Public participation, Food waste, Basic legislation, Recycling/reuse, Packaging/labelling, Hazardous waste, Registration, Authorization/permit, Inspection, Organic waste

Source: FAO, FAOLEX

Directive 2006/66/EC of the European Parliament and of the Council on batteries and accumulators and waste batteries and accumulators and repealing Directive 91/157/EEC.

Legislation | European Union | 2006

Keyword: Pollution control, Hazardous substances, Hazardous waste, Solid waste, Waste management, Waste disposal, Recycling/reuse

Source: FAO, FAOLEX

Directive 2012/19/EU of the European Parliament and of the Council on waste electrical and electronic equipment.

Legislation | European Union | 2012

Keyword: Solid waste, Hazardous substances, Recycling/reuse, Hazardous waste, Waste management, Waste prevention

Source: FAO, FAOLEX

Directive 2008/101/EC of the European Parliament and of the Council amending Directive 2003/87/EC so as to include aviation activities in the scheme for greenhouse gas emission allowance trading within the Community.

Legislation | European Union | 2008

Keyword: Pollution control, Air quality/air pollution, Ozone layer, Climate change, Emissions

Source: FAO, FAOLEX

Directive 2002/96/EC of the European Parliament and of the Council on waste electrical and electronic equipment (WEEE).

Legislation | European Union | 2003

Keyword: Solid waste, Hazardous substances, Recycling/reuse, Hazardous waste, Waste management, Waste prevention

Source: FAO, FAOLEX

Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC.

Legislation | European Union | 2003 (2023)

Keyword: Pollution control, Air quality/air pollution, Ozone layer, Climate change, Emissions, Authorization/permit, Policy/planning, Monitoring, Data collection/reporting, Environmental standards, Emissions trading, Capacity building, Financing, Renewable energy, Research, Standards, Protection of environment, Afforestation/reforestation, Forest management/forest conservation

Source: FAO, FAOLEX