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Ministerial Decree No. 270 regarding validation of the Regulation on the procedures for application of natural resources tax relief to undertakings (companies) implementing a voluntary programme for management of packaging waste.

País/Territorio
Letonia
Tipo de documento
Reglamento
Fecha
2002
Fuente
FAO, FAOLEX
Materia
Desechos y sustancias peligrosas
Palabra clave
Envasado/etiquetado Residuos no domésticos Gestión de desechos Reciclado/reutilización Subvención/incentivo
Área geográphica
Europa, Europa y Central Asia, Países de la Unión Europea, Europa Septentrional
Entry into force notes
The Regulation enters into force from the 1 July 2002.
Resumen

These Regulations prescribe the procedures for application of natural resources tax relief to undertakings (companies), which implement a voluntary programme for the management of packaging waste. The voluntary programme for the management of packaging waste is a complex of measures, which provides for the recovery of packaging waste in a larger amount than specified by the regulatory enactments regarding the norms of recovery of packaging waste. The programme may be implemented by: 1) an undertaking (company) – a taxpayer; 2) an undertaking (company) established by an undertaking (company) for the implementation of the programme – a taxpayer or by several undertakings (companies) – taxpayers; 3) an undertaking (company) with which an undertaking (company) – a taxpayer or several undertakings (companies) – taxpayers have entered into a contract regarding participation in the implementation of the programme. The relevant undertaking (company) shall invest the funds obtained from receipt of the tax relief in full in the implementation of the programme in conformity with the time periods for the implementation of particular measures specified in the programme.

Texto completo
Inglés

Referencias - Legislación

Implementa

Law on natural resource tax.

Legislación | Letonia | 1990

Palabra clave: Control de la contaminación, Tarifas/cánones relativos al medio ambiente, Infracciones/sanciones

Fuente: FAO, FAOLEX