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. The Act sets further norms on exemptions, issue of invoice, competent authorities, the amount of tax per kilogram of fluorinated greenhouse gases, relationship with the Customs Act, etc. The Ministry for the Environment and Natural Resources shall be in charge of matters in accordance with this Act. The Environment Agency of Iceland shall shall supervise and monitor the implementation of this Act.
Исландия · 2009-12-23