Article 2. Definitions

LAW ON Pollution tax

13 May 1999 No VIII-1183 Vilnius

(As last amended on 29 January 2008 - X-1438)

Article 1. Scope of the Law

1. The Law shall establish the procedure for payment of the pollution tax by natural and legal persons engaged in economic activities in Lithuania as well as branches and representative offices of foreign legal entities and other organizations registered in the Republic of Lithuania (hereinafter referred to as “natural and legal persons”) and its control.

2. The purpose of the Law shall be to apply economic instruments to encourage the polluters to reduce environmental pollution, to carry out waste prevention and waste management, not to exceed the set standards for the emission of pollutants into the atmosphere and to accumulate funds for the implementation of environmental measures from the collected tax.

Article 2. Definitions

1. Taxable goods shall mean goods subject to taxation according to this Law, specified in Appendix 3 to the Law.

2. Taxable packaging shall mean a package, filled with goods, subject to taxation according to this Law, specified in Appendix 4 to this Law.

3. Maximum allowable pollution level shall mean the maximum allowable amount of a pollutant discharged into the environment per time unit.

4. Recovery of energy shall mean usage of combustible goods and/or packaging waste for energy recovery by incinerating them separately or with other waste and using the generated energy.

5. Goods or packaging waste shall mean waste produced with the expiry of a life cycle of taxable goods or packaging.

6. Recycling of goods or packaging waste shall mean recycling of the materials contained within taxable goods or packaging waste during the production process including organic recycling, except for their usage for energy recovery or for the usage of the materials contained within taxable goods or packaging waste for their primary or any other purpose.

7. Management of goods or packaging waste shall mean the collection, sorting and recycling of taxable goods and packaging waste or their usage for energy recovery.

8. Manager of goods or packaging waste shall mean a natural or legal person who manages the taxable goods or packaging waste in accordance with the set requirements and pursuant to the provisions of this Law and other legal acts.

9. Manufacturer shall mean a natural or legal person who is producing taxable goods and/or packing the goods into a taxable packaging.

10. Importer shall mean a natural or legal person who is importing taxable goods and/or goods packed into a taxable packaging into the territory of the Republic of Lithuania for placing them on the internal market of the Republic of Lithuania.

11. Placing on the internal market of the Republic of Lithuania shall mean:

1) transfer, for consideration or free of charge, of taxable goods and/or filled taxable packaging produced in the territory of the Republic of Lithuania to any other person in the territory of the Republic of Lithuania or their consumption for manufacturer’s own needs, or

2) transfer, for consideration or free of charge, of taxable goods and/or filled taxable packaging produced in the territory of the Republic of Lithuania to any other person in the territory of the Republic of Lithuania or their consumption for importer’s own needs, or

3) production and/or import into the territory of the Republic of Lithuania of taxable goods and/or goods packed into a taxable packaging, not transferred to any other person, belonging to a tax payer in liquidation or reorganisation.

12. Composite packaging shall mean a multilayered packaging made up of different types of material.

13. Temporarily allowable pollution level shall mean temporarily allowable amount of a particular pollutant discharged into the environment per time unit set for each specific object until it will be possible to establish the maximum allowable pollution level.

14. Mobile source of pollution shall mean a transport vehicle and any other moving mechanisms that use fuel.

15. Standard shall mean the amount of a particular pollutant permitted to be discharged into the atmosphere during the tax period and established in accordance with the set procedure.

16. Organic recycling shall mean the aerobic (composting) or anaerobic (biomethanization) treatment, using micro-organisms, of the biodegradable parts of goods or packaging waste, which produces stabilized organic residues or methane. A landfill shall not be considered a place of organic recycling of goods or packaging.

17. Reuse shall mean any operation by which a taxable packaging, which has been designed to accomplish within its life cycle a minimum number of trips, is refilled with auxiliary products present on the market or used for the same purpose for which it was conceived. Such reusable packaging shall become packaging waste when no longer subject to refill.

18. Tasks related to recovery and/or recycling of goods and packaging waste shall mean the amount of goods and packaging waste to be recovered and/or recycled, established by the Government and/or an institution authorised by it, expressed as a percentage of the total amount of packaging and/or taxable goods produced and/or imported by the tax payer and placed on the internal market during the tax period.

19. Stationary source of pollution shall mean a source of pollution which cannot be moved from one location to another without changing its purpose and substantially reducing its value.

20. Pollutants shall mean polluting substances emitted into the atmosphere and having a hazardous effect on a man’s health and the environment.

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