Contaminated Sites Remediation Tax Act.

The purpose of the present Act is the: a) implementation of the agreement of 29 January 2010 between the Principality of Liechtenstein and the Swiss Confederation on environmental charges in the Principality of Liechtenstein; b) creation of an incentive to recycle waste. In particular, the Act regulates the levying of a tax for the deposit of waste on national territory and for the export of waste to be deposited abroad. The text consists of 19 articles divided into 8 Parts as follows: General provisions (I); Compulsory charges (II); Calculation of charge (III); Procedure (IV); Implementing organization and control (V); Legal remedies (VI); Penalties (VII); Final provisions (VIII).