Contributions to the environmental fund. Waste oil management obligations

CONTENCIOS ADMINISTRATIV ŞI FISCAL

Abstract

For quantities of waste oils, art. 9 para. 1 letter s) of GEO 196/2005, in the form in force in the period 2011 - 2013, provided for the calculation of the contribution to the Environmental Fund as follows: "(s) a levy of 2 lei/l, applied to oils covered by Government Decision No 235/2007 on the management of waste oils, payable from 1 January 2011 by economic operators who place such products on the national market, for the difference between the quantities corresponding to the annual management obligations laid down in Annex No 4 and the quantities of waste oils managed."

The wording of the text is therefore different from the wording relating to the packaging levy in point (d) of the same Article: "(d) for the difference between the quantities of packaging waste corresponding to the targets for recovery or incineration in waste incineration plants with energy recovery and recovery by recycling set out in Annex No 3 and the quantities of packaging waste actually recovered or incinerated in waste incineration plants with energy recovery and recovered by recycling".

The term waste management is defined in the legislation as follows: "waste management - the collection, transport, recovery and disposal of waste, including the supervision of these operations and the care of landfill sites after their closure" (letter j) of Annex No. I A of GEO No. 78/2000 on the waste regime).