SCTM initiative for more precise rules for determining environmental protection fees

SKGO proposed changes to the regulations for a simpler and more uniform application of the environmental fee

The Standing Conference of Cities and Municipalities submitted to the Ministry of Environmental Protection an initiative to amend the Regulation which classifies activities according to the degree of negative impact on the environment and which is the basis for determining compensation for the protection and improvement of the environment.

The proposals were prepared on the basis of issues and problems recognized by local tax administrations in the application of regulations, as well as consultations with the Professional Service of SKGO. In practice, inconsistencies have been observed that can lead to different actions and complicate the work of competent local authorities.

The expert service of SKGO proposed two groups of changes.

The first refers to activities that are included in the official classification of activities and have a negative impact on the environment, but are currently not listed in the annex to the Regulation. It was suggested that certain activities in the field of animal husbandry, forestry, aquaculture and wood production be classified accordingly.

The second group of proposals refers to the elimination of inconsistencies in cases where the same or related activities are classified into different groups according to the degree of negative impact on the environment. A more precise classification by activity codes was proposed, in order to enable the uniform application of the regulations.

The proposals sent by SKGO aim at greater legal certainty, clearer rules for taxpayers and more efficient work of local tax administrations that determine, control and collect this fee.

The initiative is another result of direct consultations of the Expert Service of SKGO with cities and municipalities and efforts to turn practical problems in the application of regulations into concrete proposals for their improvement.