Decree on environmental tax on carbon dioxide emissions.

This Decree of the Government of the Republic of Slovenia establishes the obligation to pay the environmental tax on air pollution related to the emission of carbon dioxide into the atmosphere from fuel combustion and the emission of fluorinated greenhouse gases, the basis for calculating this tax and the way of charging, assessment and payment. The present Decree is composed of the following Sections: General provisions (Sec. 1); Environmental tax from fuel combustion (Sec. 2); Environmental tax on fluorinated greenhouse gases (Sec. 3); Record keeping (Sec. 4); Inspection (Sec. 5); Penalty provisions (Sec. 6); Transitional and final provisions (Sec. 7).