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Act No. 129 on environmental and resource taxes.

Pays/Territoire
Islande
Type du document
Législation
Date
2009 (2020)
Source
FAO, FAOLEX
Sujet
Environnement gén., Eau
Mot clé
Protection de l’environnement Taxe/impôt Droits/redevances relatives à l'environnement Redevances pour les eaux Pollution des eaux douces Lutte contre la pollution
Aire géographique
Arctique, Îles de l'Océan Atlantique, Europe, Europe et Asie Centrale, Atlantique Nord, Atlantique du Nord-Est, Europe du Nord
Résumé

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.

Texte intégral
Islandais
Site web
www.althingi.is