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Ministerial Decree No. 244 regarding validation of the Regulation on the procedures for calculation and payment of natural resources tax.

País/Territorio
Letonia
Tipo de documento
Reglamento
Fecha
2002
Fuente
FAO, FAOLEX
Materia
Medio ambiente gen.
Palabra clave
Tarifas/cánones relativos al medio ambiente Reciclado/reutilización Principio contaminador-pagador Control de la contaminación
Área geográphica
Europa, Europa y Central Asia, Países de la Unión Europea, Europa Septentrional
Resumen

These Regulations prescribe: 1) procedures for the recording, tax calculation and payment for the use of natural resources, setting of limits, environmental pollution, and goods and products harmful to the environment; 2) procedures by which additional rates for the failure to observe norms for the recovery of packaging waste prescribed in the Packaging Law shall be applied; 3) procedures by which taxpayers who do not have tax debts and who finance the projects, the aim of which is, by carrying out technological improvements or environmental protection measures, to reduce environmental pollution or consumption of natural resources, shall receive a tax allowance; 4) procedures by which payments for the consumption of goods and products harmful to the environment shall be partly refunded to the undertakings that in conformity with the technological and environmental protection requirements determined by the Ministry of Environmental Protection and Regional Development perform the recycling or processing of such goods and products; 5) the classification and conformity of specific natural resources, polluting substances, goods and products, and radioactive substances to the groups of tax rates; 6) classification and technical characteristics of specific goods and products harmful to the environment, for which tax must be paid; 7) procedures by which tax shall be paid for non-useful losses that have occurred in the process of extraction, for losses related to the defects in the condition of the minerals, and for amounts of extracted minerals that do not conform to the type and condition of the minerals specified in the research opinion.

Texto completo
Inglés

Referencias - Legislación

Revocado por

Law "On natural resources tax".

Legislación | Letonia | 1995 (2004)

Palabra clave: Tarifas/cánones relativos al medio ambiente, Normas sobre calidad ambiental, Eco-productos/ecoprocesos, Principio contaminador-pagador, Control de la contaminación, Minería, Gobierno local, Tasa/impuesto, Minerales

Fuente: FAO, FAOLEX

Natural Resources Tax Law (2005)

Legislación | Letonia | 2005 (2016)

Palabra clave: Calidad del aire/contaminación del aire, Tasa/impuesto, Control de la contaminación, Tarifas/cánones relativos al medio ambiente, Capa de ozono, Emisiones, Eco-productos/ecoprocesos, Residuos peligrosos, Gobernanza, Cuestiones de procedimiento, Minería, Desarrollo sostenible, Minerales, Carbón, Eliminación de desechos, Radiación, Sustancias peligrosas, Gestión de desechos, Manejo de recursos hídricos, Desalinación del agua, Captación de agua, Cánon de aguas, Contaminación de las aguas dulces, Normas sobre calidad del agua

Fuente: FAO, FAOLEX