I. Legal basis
The Act of April 27, 2001 on the Environmental Protection (O.J. 2008, No. 25, item 150 consolidated text) (hereinafter the “Act”) constitutes main legal grounds for the calculation of the environmental fees. In addition, specific rules which regulate bearing costs are provided in other acts for example the Act of April 2, 1994 on the Geological and Mining Law (O.J. 1994, No. 228 item 1947 as amended).

II. Persons taking benefits from environment
Pursuant to the Act, the following entities are obligated to pay the environmental fees:

a) entrepreneurs within the meaning of the Act of July 2, 2004 on the Freedom of Economic Activity (O.J. 2004, No. 173, item 1807);
b) persons other than entrepreneurs indicated by the Act;
c) entities other than entrepreneurs;
d) natural persons other than mentioned in points (a) and (b), taking benefits from the environment in the manner requiring the permission pursuant to the Act.

The above entities are obligated to bear cost in connection with:

a) entering gases and dust into the air;
b) entering sewage into the water or soil;
c) water consumption;
d) waste storage.

III. Environmental benefit charge
The Act provides for the following charges:

a) for the emission of gases and dust to the environment (charges depend on the amount and sort of emission);
b) for the consumption of water (charges depend on amount and type of supplied water, water destination and origin);
c) for sewage injecting (charges depend on the pollutants contained in the sewage, it’s amount, type of sewage and temperature in case of cooling water; charges depend also on the size, sort and the development of land from which such sewages are drained);
d) for waste storage (charges depend on the amount and type of stored waste).
Particular rules of calculation of the environmental charges are provided by the Ordinance of the Council of Ministers dated December 25, 2005 on the charges for the environment usage (O.J. 2005, No. 260, item 2176).

IV. Procedure
Pursuant to the Act entities using the environment are obliged to:
a) report data and information indicated by the Act to proper organ;
b) calculate and pay charges in due time.

1. Reporting proper data.
The entities are obliged to report the following data and information:

a) information about the amount and type of gas and dust emitted into the air and calculating method;
b) information about the amount and type of the water;
c) information about the amount, type and content of sewage injected water and soil;
d) information about the size, type and the development of land from which sewage are drained.

Entities are obligated to provide the above data in six-month reports not later than on the end of the month following the end of each half year. Report shall be presented to the proper province marshal, to the proper environmental protection inspector, and with respect to the waste also to the proper local government in place where waste is stored. Reports shall be filed on the official forms. Official forms and particular procedure pertaining to the information obligations are provided the relevant Ordinance (i.e. Ordinance of the Minister of the Environment dated December 15, 2005 O.J. 2005, No. 252, item 2128).

2. Calculating and payment
Relevant charges shall be adequately calculated and paid on the bank account of the relevant marshal office. Charges shall be calculated by the entity obligated to pay the relevant amount, on the basis of rates relevant on the time of taking benefits from the environment. Charges shall be paid for six-month periods not later than on the end of the month following the end of each half year. The relevant Ordinance of the Council of Ministers provides for the exact amount of the charges (i.e. the Ordinance of the Council of Ministers dated December 20, 2005 O.J. 2005, No. 260, item 2176). Rates are amended on yearly basis and published by the Minister of Environment in the Official Journal “Monitor Polski”.

Entities are not obligated to pay the charges where the charges for the half of the year due for the entering gases and dust into the air, entering sewage into the water or soil and water consumption are lower than PLN 400.

V. Sanctions
In case the entity taking benefit from the environment fails to presented the report providing for the information and data about the range of taking benefit from the environment and the amount of due payments or in case the data presented in the report provides for the substantial doubts, province marshal is entitled to determine the charge in the amount equal to the difference between the accrued charge and the reported charge. Furthermore, in case of the lack of records or failure to timely report the obligated entity might be subject to fines.

In case of illegal taking benefit from the environment and contrary to the permissions, the entity is obligated to incur so called increased charges as provided by the Act. Furthermore, the entities might be subject to the administrative penalties, where the conditions for the usage of the environment are exceeded or violated. Pursuant to the Act the administrative financial penalties are calculated as the multiple of charges for taking benefit from the environment.

The payment of increased charges and administrative penalties may be postponed, decreased or remitted. The Act provides to the detailed conditions, procedures and authorities entitled to postpone, decrease or remit the above payments.

Author:
Krzysztof Kycia z kancelarii
Squire Sanders Wiater sp. k.
www.ssd.com