Law No. VIII-1183 “On environmental tax”.

Materia

Medio ambiente gen., Desechos y sustancias peligrosas

Palabra clave

Control de la contaminación Tasa/impuesto Principio contaminador-pagador Normas sobre calidad ambiental Autorización/permiso Residuos no domésticos Gestión de desechos Eliminación de desechos Envasado/etiquetado Reciclado/reutilización Normas Protección del medio ambiente

Área geográphica

Europa, Europa y Central Asia, Países de la Unión Europea, Europa Septentrional

Entry into force notes

This Law enters into force on 1 January 2000.

Resumen

This Law determines the object, payers and payers of the tax for environmental pollution rights and obligations, benefits, tariff setting and indexation procedure, tax period, tariffs, tax calculation, declaration and payment procedure, tax inspection procedure, as well as the distribution and targeted use of revenues. This Law imposes a tax on: (a) environmental pollution from stationary pollution sources; (b) environmental pollution from mobile pollution sources; (c) environmental pollution with product waste; (d) environmental pollution with packaging waste; and (e) polluting the environment with waste disposed of in a landfill. This Law regulates the procedure for the payment of pollution charges, control and liability. The purpose of the Law shall be to oblige, by economic means, polluters to reduce pollution of the environment, not to exceed the standards of pollutant emissions, as well as to accumulate taxes for the implementation of environmental measures. The object of application of environmental tax shall be physical release of biological and chemical pollutants that are harmful to the environment. The polluter pays principle shall be applicable to the pollution of the environment from stationary sources and it shall be paid by persons who, pursuant to the procedure established by the Government of the Republic of Lithuania or its authorized institutions, are required to have a permit for the use of natural resources with specified emission standards. The pollution tax from mobile pollution sources shall be paid by persons who pollute the environment from mobile pollution sources used for economic and commercial activities, except for the motor vehicles of persons engaged in agricultural activities. Environmental pollution tariff rates shall be set for pollutants and groups of pollutants according to their environmental hazardousness. Payers of environmental tax shall keep accounts of pollutants released into environment. The rates for environmental pollution charges are set for 5 years. For each subsequent period, the rates of environmental pollution charges are set two years before their entry into force. Taxpayers are exempted from tax for environmental pollution of products and/or packaging waste for those products and/or filled packages, except combined, plastic and polyethylene terephthalate packaging, the amount that is proportional to the completed products and/or for the part of the packaging waste utilization and/or recycling task. Taxpayers are exempt from the tax for environmental pollution with combined, plastic, PET packaging waste for that the amount of filled combined, plastic, PET packaging that was recycled. To take advantage of this tax relief, tax payers of the Government or its authorized institutions according to the established procedure, must have documents confirming the use of products and/or packaging waste and/or the fulfillment of the recycling task, combined, plastic, PET packaging waste processing.

Texto completo

Lituano

Página web

e-seimas.lrs.lt

Referencias - Legislación

Revoca

Law on Pollution Tax (No. I-1188).

Legislación | Lituania | 1991

Palabra clave: Control de la contaminación, Calidad del aire/contaminación del aire, Tarifas/cánones relativos al medio ambiente, Contaminación de las aguas dulces

Fuente: FAO, FAOLEX

Enmendado porr

Law No. XIII-321 amending Law No. VIII-1183 “On environmental tax”.

Legislación | Lituania | 2017

Palabra clave: Control de la contaminación, Tasa/impuesto, Principio contaminador-pagador, Residuos no domésticos, Eliminación de desechos, Sustancias peligrosas, Residuos peligrosos

Fuente: FAO, FAOLEX