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    Legal Updates

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    Tax & Law Newsletter
    Baltic Legal Solutions Lithuania
    July, 2009
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    <...>
    Pollution tax

          Law No XI-254 of 12 May 2009 Amending Articles 2, 5, 6, 7, 8, 9, 10 and Annexes 5 and 6 of the Law on Pollution Tax of the Republic of Lithuania (Official Gazette (Valstybės Žinios), No 61-2404).

          

          The Law updated the definition of a mobile source of pollution in the following manner: mobile sources of pollution – road, rail, air, sea and other vehicles, non-road moving machinery, motorized, machines powered by petroleum, fuel oil, liquefied oil gas, compressed natural gas, diesel fuel and jet fuel.

          

          This provision provided detailed information on the concept which shall be valid until 1 January 2010, and which indicates that a mobile source of pollution is a motorised vehicle and other moving machinery powered by fuel. This will eventually influence the application of pollution tax for pollution from mobile sources.

          

          The Law comes into force on 1 January 2010.

          

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