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Environmental law
9. Green taxes
In Denmark, environmental regulation is based on the Polluter Pays Principle. That principle results partly in rules directly restraining pollution, partly in financial measures in the form of green taxes. Thus green taxes have been imposed on eg waste disposal, discharge of wastewater and CO2 and the consumption of specific resources and raw materials, including energy and water, has also been made subject to taxes. These are taxes that businesses/households have to pay for any given pollution discharge/waste production or any given consumption of water or energy – as an alternative to eg reducing their pollution discharge, amounts of waste or water/energy consumption by adopting other, cleaner technologies etc in order to effect a saving in the payment of the taxes.
In connection with the establishment of a business in Denmark, costs for taxes or alternatively for reduction of pollution etc should be included in the financial decision-making process.
