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