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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