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Tax breaks: reduction for landfills if EMAS or ISO registered organizations
Published on 01 December 2018
Italy
Liguria
This is the good practice's implementation level. It can be national, regional or local.
About this good practice
The amount of the tax that a landfill must pay for every kg of treated waste has a 40 % reduction in case of ISO 14001 and a 50% in case of Emas. It applies to companies managing the following types of waste management facilities:
(a) urban solid waste and waste to be treated as such:
1) landfills;
2) treatment facilities, excluding collection differentiated centers;
3) incineration plants;
4) refuse fuel production facilities
b) special and special hazardous waste:
1) landfills for the disposal of waste produced in own or by third parties, with the exception of the disposal of inert waste without asbestos 2) facilities for the preliminary storage of hazardous special waste produced by third parties, with the exclusion of cases where the operations are not the main object of the business;
3) special waste and special hazardous waste treatment plants from third parties with exclusion asbestos-free waste;
4) incineration plants of special and special hazardous waste produced by third parties.
For more information: D.P.G.R. 19-3-2002 n. 2/Reg. Regional Regulation on the adoption of art. 40 of Regional Law n. 18/1999.
(a) urban solid waste and waste to be treated as such:
1) landfills;
2) treatment facilities, excluding collection differentiated centers;
3) incineration plants;
4) refuse fuel production facilities
b) special and special hazardous waste:
1) landfills for the disposal of waste produced in own or by third parties, with the exception of the disposal of inert waste without asbestos 2) facilities for the preliminary storage of hazardous special waste produced by third parties, with the exclusion of cases where the operations are not the main object of the business;
3) special waste and special hazardous waste treatment plants from third parties with exclusion asbestos-free waste;
4) incineration plants of special and special hazardous waste produced by third parties.
For more information: D.P.G.R. 19-3-2002 n. 2/Reg. Regional Regulation on the adoption of art. 40 of Regional Law n. 18/1999.
Resources needed
Economic feasibility: the costs required to adopt the measure are unclear because it may requires lower incomes for Competent Authorities.
Evidence of success
Achieved results by the measure: It is desired by the EMAS registered organizations and the contribute to spreading EMAS registrations is potential high.
Potential for learning or transfer
Environmental benefit: the environmental benefit has spreading through the international document issued by the International Accreditation Forum (IAF), by taking into account the ranks of business sectors according to the complexity of their environmental aspects.
Morever, the measure was selected by other partners as a practice to adopt in their States, so it could be interesting also for other States.
Morever, the measure was selected by other partners as a practice to adopt in their States, so it could be interesting also for other States.
Good practice owner
You can contact the good practice owner below for more detailed information.
Organisation
Liguria Region
Italy
Liguria
Contact
PhD Researcher and Project Manager