Environmental user charges

Environmental user charges (by user group).
“Environmental tax” means a tax whose tax base is the physical unit (or substitute for a natural unit) of a specific adverse environmental phenomenon proven and which is subject to taxation under the European System of Accounts (ESS).
Environmental taxes fall under the following headings of ESA 2010:
- production and import taxes (D.2);
- current taxes on income, property, etc. (D.5);
- capital charges (D.91).
The classifications used are:
Classification of economic activities (EERC Rev. 2);
Geographical coverage: The whole economic territory of the country.
Time coverage: Since 2008