CROATIA 2000
SO 2 NOx CO
3. Afforestation charge Hunting rights concession
Hunting rent
Fishing charges
Sport/recreational fishing (at the sea) charges
Natural park entrance fees
CROATIA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Revenue raising/
incentive
Earmarked environ-mental charge
Revenue raising
1. Resource management 2. Earmarked environmental charge
3. Earmarked envi-ronmental charge Resource manage-ment
Resource manage-ment
User fee/resource management
User fee/resource management
User fee/resource management
Total revenue from sales of raw materials
Size and class7of land
Total revenue of the commercial companies
Sale prices of forest wood products
1. Age of forest and value of land8
2. Value of wood from:
- evenly-aged forests - selection forests - karst forests 3. Value of wood sold
Private persons:
- 15 – 60 years - 60+ years - war veterans Private persons:
- 18 – 60 years - 60+ years - up to 18 - war veterans
2.5%
0.15 HRK/m2/ point 0.019 EUR/m2/ point
0.07% of the total revenue
2.5% of the sale price
20%15%
15%3% of the revenue
50% of the game bagged in the tenth year of the game husbandry (calculated at market prices).
5% of the game bagged in the fifth year of the game husbandry (cal-culated at market prices).
700 HRK (91 EUR)/person/year;
350 HRK (45 EUR)/person/year;
100 HRK (13 EUR)/person/year
200 HRK (26 EUR)/person/year;
50 HRK (6.5 EUR)/person/year;
15 HRK (1.9 EUR)/person/year;
10 HRK (1.3 EUR)/person/year 10 – 25 HRK per visitor (group of visitors);
1.3 – 3.2 EUR per visitor (group of visitors)
Total Revenue Revenue collection
authority Use of Revenue Comments
n.a.
12.9 mil HRK; 1.675 mil EUR
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
Municipal/town authorities
Ministry of Agriculture and Forestry
Public enterprise for forest management Hrvatske sume Local authorities
Hrvatske sume Hrvatske sume (dedicated account) Hrvatske sume (dedicated account)
Ministry of Finance
Ministry of Finance
NP management
Economic develop- ment/environmen-tal protection on the local level
Central budget
Environmental improvements
County budget
Central budget
Central budget
In case extracted minerals are processed prior to the sale, the charge is levied on the value of the extracted materials.
The charge was introduced in 1985, and was revenue of local authorities until 1991. Since 1991, charge for the conver-sion of agricultural land is revenue of the central budget.
Hrvatske sume and other legal persons managing the forests are not liable to the charge for multiple non-wood forests func-tions.
Forest contribution was introduced in 1995, and is mainly used for financing municipal infrastructure.
Granted to a legal or natural person for a period of 20 to 40 years, through tender-ing / public competitions.
Natural park entrance fees are charged in three parks (Risnjak, Plitvicka jezera and Paklenica) since 1997.
Nature protection non-compliance charges
DIRECT TAX PROVISIONS Investments, grants, etc.
Accelerated depreciation Allowances on import of environmental technology
Environmental allowances in VAT
CROATIA 2000
Instrument Objective of
tax/charge Tax base Tax rate
80 – 100,000 HRK per violation;
10 – 12,987 EUR per violation
Total Revenue Revenue collection
authority Use of Revenue Comments
Individuals and legal entities are liable for the violation of regulations on protected areas, national parks, and protected species. Fines and compensations are rev-enue of the state budget, except for the on-site fines, which are the revenue of respec-tive protected areas.
Allowances or exemptions from import duties may be granted for the equipment for:
- water purification for civil purposes;
- operational centres for interventions in cases of accidental pollution at Adriatic Sea;
- hazardous waste incinerators and similar installations for immediate handling of hazardous waste.
There are also import duty exemptions for goods intended for the implementation of international environmental treaties signed by the Republic of Croatia, provided that the exemptions are envisaged in the treaty.
Imported goods and environmental ser-vices intended for the implementation of international treaties signed by the Republic of Croatia are VAT exempt.
1 The non-compliance fees are levied to penalize polluters for violations of the provisions of Air Quality Law (N.N. 48/95), particularly in the cases when:
• the air pollution source discharges pollutants into air in the quantity exceeding the emission limit values;
• the air pollution source discharges pollutants into the air in concentrations likely to endanger human health and environment.
Under the Air Quality Law, non-compliance fees are enforced based on the inspections performed by the Ministry of Environmental Protection and Physical Planning. Measurement and monitoring of the level of pollution is responsibility of the air pollution sources.
2 Levied if the turnover is not already subject to VAT, legacy or donation duty according to special regulations.
3 There are no waste related product charges or taxes in Croatia, although the Law on Environmental Protection foresees financial incentives (such as allowances and exemptions from taxes, customs duties etc.) for waste reduction and environmentally sound waste management. However, these incentives are still not applied in practice.
4 In Varazdin area, waste user charges are calculated based on the 1 removal (per week) of the 120 litre container and they are: 19.3 HRK (2.5 EUR) per container for households, and 40 HRK (5.2 EUR) per container for other users. The rates do not include VAT.
5 Concentrations of pollutants and quality of wastewater are measured at the source, and the actual amount of water protection (effluent) charge is calculated based on the rate (tariff) determined by the state, and the following formulas:
(a) for municipal and industrial wastewater discharged into the public sewerage or natural recipient:
C = C1x V x c1x c2
(b) for the discharge of water used in the cooling processes into the natural recipient:
C = C∆tx Vtx ∆t
(c) for mixed wastewater (municipal/industrial wastewater mixed with cooling water) discharge into natural recipient:
C = (C1x V x c1x c2) + (C∆tx Vtx ∆t) where:
C = amount of water protection charge
C1= tariff for 1m3of discharged wastewater determined by the Decision of the Government of the Republic of Croatia (0.9 HRK/m3 in 2000)
C∆t= tariff for 1m3of discharged wastewater from cooling processes determined by the Decision of the Government of the Republic of Croatia (0.0009 HRK/m3in 2000)
V = annual quantity of discharged wastewater (m3)
Vt= annual quantity of discharged wastewater from cooling processes (m3)
c1= correction coefficient reflecting the level of degradation (pollution) of the discharged water
c2= correction coefficient applied only when wastewater is discharged through a wastewater treatment plant – an incentive instru-ment stimulating full scale wastewater treatinstru-ment
∆t= difference between arithmetical means of measured wastewater discharge and intake temperatures during one year.
6 Category I – drinking quality water; category V – water that cannot be used for any purpose.
7 To establish the level of charge for a specific land area, the size of which is expressed in square maters, it is necessary to rate the land with a certain number of points in accordance with the Table for Rating Agricultural Land with Altered Use. The level of the charge is determined on the basis of points allocated, value of a single point, and size of the plot changing its use. The number of points allocated to a certain agricultural area depends on the cadastral variety, the land category and cadastral district groups where the land is situated.
The level of the charge should be equal to the level of the costs of capacitation of an unproductive marshland into arable agricultural land. Costs of capacitating new arable land include the costs of hydro melioration (surface and underground drainage through pumping stations and filter drainage), agricultural melioration (levelling, subsoiling, calcification, meliorative dressing), and hydro meliorative system maintenance.
8 The charge base for the transfer of rights on forest land is taxable value of the land, and the following categories of forest:
a) plantations and stands of the first age class;
b) ripening stands;
c) nearly ripe and ripe stands;
d) selection forests;
e) coppice and brushwood.
Total Revenue Revenue
collec-tion authority Use of Revenue Comments