Act No. 129 on environmental and resource taxes. País/Territorio Islandia Tipo de documento Legislación Fecha 2009 (2020) Fuente FAO, FAOLEX Materia Medio ambiente gen., Agua Palabra clave Protección del medio ambiente Tasa/impuesto Tarifas/cánones relativos al medio ambiente Cánon de aguas Contaminación de las aguas dulces Control de la contaminación Área geográphica Ártico, Islas del Océano Atlántico, Europa, Europa y Central Asia, Atlántico Norte, Atlántico Nordeste, Europa Septentrional Resumen The present Act establishes a series of environmental taxes. It includes a carbon tax on fuels containing carbon of mineral origin and used in liquid or gaseous form or in industrial processes; a special tax on sold electricity and hot water; and a special tax on each kilogram of fluorinated greenhouse gases imported into the country. If something else is not provided, taxable persons under the Act are: (1) All those who import into the country goods that are taxable under the Act, whether for resale or own use; and (2) All those who produce in the country a product that is subject to a fee under this Act, work on its production or assemble it, whether for resale or own use. Texto completo Islandés Página web www.althingi.is