Who should pay for environmental pollution? Payment for environmental pollution from specialized organizations

However, environmentalists alone cannot cope with such a negative state of affairs, so the state is introducing a fine for environmental pollution in 2019 in order to somehow punish unscrupulous producers and cope with their lawlessness, preventing it in the early stages.

1. Classification of harm to nature
2. Environmental Spheres:
   atmosphere;
   the soil;
   water.
3. Fine for illegal discharge of pollutants

Classification of harm to nature
Ecologists distinguish four classifications of environmental pollution based on their sources. Among them:

1. Physical – radiation, heat, noise, etc., which leads to a change in certain characteristics in the environment.

2. Mechanical - huge piles of garbage all over the world.

3. Biological - the source is living organisms that harm the environment as a result of anthropogenic activities or for natural reasons.

4. Chemical – leads to a change in the basic composition of resources, in which the content of harmful substances increases chemical substances penetrating into the environment.
Environmental Spheres
The environment is divided into: soil, atmosphere and water. Each of these areas is subject to pollution and it doesn’t matter whether we are talking about Russia or another country - ecological problem is everywhere, regardless of its location.
Atmosphere
The gaseous shell is involved in the process of determining the climate and thermal background of the planet. Its composition is constantly changing and today is partly determined by factors of human economic activity.
Main sources of harm:

• transport;
• thermal and power plants;
• enterprises involved in the chemical industry;
• forest fires, burning of garbage and waste.

The soil

Negative influence factors human hands They also harm the thin layer of the lithosphere, where the process of exchange between inanimate and living systems occurs. How the damage is caused:

• construction of roads and various structures;
• mining;
• abundant use of fertilizers and chemical poisons to remove weeds and pests;
• car exhaust contains lead, which poisons organisms that live in the soil;
• excessive plowing;
• power plant operation and radioactive fallout;
• draining liquid waste from enterprises.

Water
Today the water shell is heavily polluted. Bottles floating on the surface of the water and oil spills are only superficial problems that are visible to the naked eye, and it is difficult to imagine how many of them there really are.
Pollution can be natural, due to floods and mudflows, or unnatural, under the influence of human factors.
Impact example:

• sewage;
• enterprises chemical industry;
• acid rain;
• farms;
• oil platforms and fisheries;
• household waste in populated areas;
• thermal (CHPs use water to cool turbines, draining the heated water into a reservoir).

Information for legal entities
Harm to the environment is not an unpunished activity for enterprises. According to Federal Law No. 7 (Article 16) “On Environmental Protection”, a fee for harmful effects is charged to all organizations and individual entrepreneurs, without exception, that work in areas that harm the environment.
Types of harmful effects:

• discharge of waste from consumption and production;
• air pollution from mobile and stationary sources;
• release of pollutants into underground and surface water collection areas and water bodies;
• other types of harm to nature: vibration, noise, radiation, electromagnetic waves(there is no need to pay for this type of influence).

To obtain a hazardous emissions permit, each enterprise must have the following documents:

Persons who are obliged to pay for environmental pollution must report to Rosprirodnadzor at the end of the year by submitting a corresponding declaration. We will tell you more about it in our consultation.

Who submits the declaration?

Organizations and individual entrepreneurs that conduct activities that provide negative impact on the environment. At the same time, organizations and individual entrepreneurs whose activities are carried out exclusively at category IV facilities (i.e. with minimal negative impact on the environment) do not have to pay for dirt or submit a declaration (Clause 1, Article 16.1 of the Federal Law of January 10. 2002 No. 7-FZ).

In general, category IV includes objects that simultaneously satisfy the following criteria (clause 6 of Government Decree No. 1029 dated September 28, 2015):

• the presence at the facility of stationary sources of environmental pollution, the mass of pollutants in emissions into the atmospheric air of which does not exceed 10 tons per year, in the absence of substances of hazard classes I and II, radioactive substances in the emissions;
• no discharge of pollutants in the composition Wastewater into centralized drainage systems, other structures and systems for the disposal and treatment of wastewater, with the exception of discharges of pollutants resulting from the use of water for domestic needs, as well as the absence of discharges of pollutants into the environment.

Deadline for submitting the declaration

The declaration of payment for negative impact must be submitted no later than March 10 of the year following the reporting year (clause 5, article 16.4 of the Federal Law dated January 10, 2002 No. 7-FZ, clause 2 of the Procedure, approved by Order of the Ministry of Natural Resources dated January 9, 2017 No. 3 ). Considering that 03/10/2018 is a Saturday, you can submit a declaration for 2017 until 03/12/2018 inclusive.

Form and composition of the declaration

The form for the declaration of payment for negative environmental impact was approved by Order of the Ministry of Natural Resources dated January 09, 2017 No. 3 (Appendix 2).

You can download the declaration form in Excel format.

The declaration is submitted electronically or on paper. When filling out electronically, it is convenient to do this through the Natural Resources User’s Personal Account on the Rosprirodnadzor website. On this website you can either prepare, print or save the declaration electronically, or send it (if you have an electronic signature) directly to Rosprirodnadzor.

The declaration submitted in paper form must be numbered, laced and sealed.

The negative impact fee declaration consists of title page and 6 sections:

• Section 1 “Calculation of the amount of payment for emissions of pollutants into the atmosphere by stationary objects”;
• section 1.1 “Calculation of the amount of payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas without exceeding the volume corresponding to the maximum permissible value of the combustion indicator”;
• section 1.2 “Calculation of the amount of payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas when the volume corresponding to the maximum permissible value of the combustion indicator is exceeded”;
• Section 2 “Calculation of the amount of payment for discharges of pollutants into water bodies”;
• Section 3 “Calculation of the amount of payment for the disposal of production and consumption waste;
• Section 3.1 “Calculation of the amount of payment for the disposal of municipal solid waste.”

The declaration must include sections only for those types of fees for which the organization or individual entrepreneur reports.

A pollution charge is a type of fee that is levied on businesses that have a negative impact on the environment. In addition to paying the fee, enterprises must take measures to protect the environment and compensate for the damage caused. The payment rules are regulated by Federal Law No. 7-FZ of January 10, 2002. The fee is paid to Rosprirodnadzor (see →). In this article we will look at the cost of environmental pollution.

Harmful effects on the environment, species

The following actions have a negative impact on nature:

• Emissions of harmful substances into the atmosphere by stationary objects (pipes of factories, boiler houses, diesel installations, cutting and welding of metals, etc.);
• Waste disposal;
• Pollution of water resources by discharges;
• Harm to the soil and subsoil of the earth.

Who pays the fee and objects of taxation

The payment applies to individuals and legal entities, including foreign ones, to enterprises, organizations, institutions, individual entrepreneurs who conduct activities in the territory of the Russian Federation related to the use of natural resources.

The objects of taxation are stationary objects: objects on the ground that pollute the soil or release harmful substances into the air; facilities where waste is stored (dump, landfill, storage, etc.).

A fee is charged for each object.

Since January 1, 2015, no payment will be collected for air emissions from vehicles of organizations and individual entrepreneurs.

Based on their impact on the environment, objects are divided into groups:

Objects of group 4 are exempt from paying the payment.

Payment deadlines

According to new article 16.4 of Law No. 7-FZ, the fee is paid and a calculation is provided for it for calendar year until March 1 of the year following the reporting year (previously the fee was paid per quarter).

Each subject of the Russian Federation provides a separate calculation. If several objects are located on one subject, then calculations for them are included in a single calculation.

Payment calculation

Decree of the Government of the Russian Federation No. 344 of June 12, 2003 established:

• Maximum permissible standards and limits for emissions and discharges in rubles per ton, waste - per unit of their disposal;
• Coefficients taking into account ecology in different regions of Russia.
• Additional coefficients for environmental zones (sanatoriums, resorts, nature reserves, etc.).

Rates increase annually to take into account inflation. In 2016, the inflation coefficient is 2.56, and in 2017 – 2.67.

Calculation algorithm

1. First of all, you need to find out the exact standards by contacting your territorial Rosprirodnadzor. To do this, you need to provide information: about the type of activity, about the products produced. Based on the data, the object is assigned a group (according to the level of negative impact) and rates are set. A permit is issued that specifies standards and limits. A certificate of waste hazard class is also issued.
2. Determine the volumes of emissions or discharges. To do this, you can invite a specialized organization.
3. Make the calculation in accordance with the rules of the Government of the Russian Federation No. 632 of 08.28.92.

The amount of the fee within acceptable standards is determined by:

Standard rate * pollution volumes * additional coefficients.

The amount of the fee within the limits is determined by:

Limit rate* (limited volume of pollution – volume of pollution within acceptable standards) * additional coefficients.

The amount of payment for pollution in excess of the limits is determined:

Limit rate * (actual volume of pollution – volume of limit pollution) * additional coefficients * 5 (25).

For several types of pollution, calculations are carried out for each type, then the results obtained are summarized.

Depending on compliance with standards and limits, the following coefficients are applied from 2016 to 2019:

Other coefficients used in the calculation:

• Coefficient of environmental significance (each region has its own in terms of atmosphere, soil and water);
• Additional coefficient for special natural areas equal to 2 (which zones: regions of the far north and equivalent regions, protected areas, National parks, resorts, sanatoriums, natural disaster zones, zones under international conventions);
• The additional coefficient for urban air emissions is 1.2 (if the facility is registered in the city);
• The inflation rates are equal: in 2016 2.56, and in 2017 – 2.67.

In order to encourage organizations to take measures to effective use waste and environmental protection, from January 1, 2016, coefficients were introduced that reduce the payment rate:

Example #1. Calculation of payment for negative environmental impact

The organization uses a diesel unit, which is registered in the Ural economic region, in the city of Yekaterinburg. In 2016, the installation consumed 3,000 liters of diesel. Emissions were within the established standards. How much will the payment for negative environmental impact be?

The calculation is carried out in tons, so liters of diesel need to be converted into tons:

1. Convert to kg; to do this, liters must be multiplied by density: 3000 * 0.83 = 2490 kg.
2. Convert kg to tons: 2490/1000=2.49 tons.

• The rate of payment for diesel is 2.5;
• The installation is registered in the Ural region, so the environmental significance coefficient will be 2;
• The installation is registered in the city, so an additional coefficient of 1.2 is applied;
• The inflation rate for 2016 is 2.56;
• Emissions are within the norm, so the compliance factor will be 1 (Table 2).

The payment amount will be:

2.49*2.5*2*1.2*2.56*1=38.25 rubles.

Example #2. Calculation of payment for discharge into water resources

The enterprise is located in the Republic of Karelia. Let’s say that in 2016 it discharged water resources Magnesium 2 tons, including:

• Within the standard – 0.8 tons;
• Within the limit - 1.5 tons.

How much will the payment for negative environmental impact be?

We know (according to regulatory documents):

• The rate for magnesium discharge within the norm is 6.9, and within the limit 34.5
• Ecological significance coefficient of the Republic of Karelia (Basin Baltic Sea) is equal to 1.13;
• Karelia is a region equated to the regions of the Far North, therefore a coefficient for special natural zones of 2 is applied.
• Inflation rate 2.56;
• Excessive pollution coefficient 5 (Table 2).

Calculation procedure:

1. Determine the fee within the standard: 6.9*0.8*1.13*2*2.56=31.92
2. Determine the fee within the limit: 34.5*(1.5-0.8)*1.13*2*2.56=139.72
3. Determine the fee over the limit: 34.5*(2-1.5)*1.13*2*2.56*5=499

The total amount will be:

31.92+139.72+499=670.64 rub.

The company will pay 670.64 rubles.

Registration procedure

The registration procedure is prescribed in the new Article 69.2 of Federal Law No. 219-FZ. the rules are effective from January 1, 2015.

Within six months from the date of commissioning of the facility, the payer organization is required to register with Rosprirodnadzor. Enterprises that operate on sites before January 1, 2015 must register before 2017. To do this, you need to submit the appropriate application in paper or electronic form with an electronic signature.

Organizations are issued standards for five years. Every year, the organization is required to confirm the immutability of data.

If the payer has any changes, then Rosprirodnadzor must be notified about this within 30 days.

What changes must be notified about:

• Replacement or transformation of the organization;
• Change of details (name, address, etc.)
• Changing the place of registration of the object;
• Changes in technology affecting the types and volumes of emissions (discharges, waste);
• Changes in disposal of emissions or waste.

If the organization ceases to operate at the facility, then it is necessary to submit an act of liquidation or conservation of the facility. In this case, the organization is deregistered and no payment is made.

Organizations working at facilities of groups 1, 2 and 3 from January 1, 2015 are required to draw up an environmental control program. Based on the results of the reporting period, Rosprirodnadzor submits information about appointed persons for control, about the activities carried out and about the results of control.

Payment reporting

By March 10 of the year following the reporting year, you must submit the form “Declaration of Payment for Negative Impact on the Environment” to the territorial body of Rosprirodnadzor.

In addition to the Declaration, it is necessary to submit a technical report confirming the unchanged production and raw materials. The technical report is submitted a year later, after approval of the standards and within 10 days. For example, the standards were approved on March 15, 2016, which means the report must be submitted by March 25, 2017. And so on every year. The report is also submitted in paper and electronic form. If it is not provided, the payment will be calculated as excess pollution.

If the organization has hazardous waste, then it is necessary to provide passports for each type of waste confirming the hazard class (with the exception of hazard class 5).

Fines and sanctions for violating payment rules

For late payment, penalties are charged in the amount of 1/30 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay.

Answers to pressing questions on environmental pollution charges

Question No. 1. Do offices need to pay a fee for their negative impact on the environment?

If there is waste from computer and office equipment, lamps, household waste, then you need to pay a fee. If the office enters into an agreement with a specialized waste disposal company and the waste becomes the property of this company, then the payment will be paid by this company, not the office.

Question No. 2. Are tenants exempt from paying?

Payment is required for the object, regardless of the form of ownership. If the lease agreement stipulates that the landlord pays the fee, then the tenant does not need to pay the payment.

Question No. 3. What happens if you don’t get a waste passport?

If the enterprise has waste with a hazard class, then it is necessary to obtain passports for it. Otherwise, you face a fine of up to 100,000 rubles.

Payment for environmental pollution specialized organizations

Environmental pollution is the entry into the environment of a substance and (or) energy, the properties, location or quantity of which have a negative impact on the environment, which, in turn, is the impact of economic and other activities, the consequences of which lead to negative changes in the quality of the environment environment.

Negative impact on the environment, in accordance with Russian legislation, is subject to a fee, and this fee will be discussed in the article.

The definitions given above are contained in the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection” (hereinafter referred to as Law No. 7-FZ, Law on Environmental Protection), according to paragraph 1 of Article 16 of which the negative impact on the environment is paid. Types of negative impact on the environment include:

– emissions of pollutants and other substances into the air;

– discharges of pollutants, other substances and microorganisms into surface water bodies, underground water bodies and drainage areas;

– contamination of subsoil and soil;

– disposal of production and consumption waste;

– environmental pollution by noise, heat, electromagnetic, ionizing and other types of physical influences;

– other types of negative impact on the environment.

Within the meaning of Article 16 of Law No. 7-FZ, payments for different kinds negative impact on the environment are charged for granting subjects of economic and other activities that have a negative impact on the environment the right to produce emissions and discharges of substances and microorganisms, within acceptable standards, to dispose of waste and the like, as indicated in the Determination of the Constitutional Court Russian Federation dated December 10, 2002 No. 284-O. Payments for negative impact on the environment are mandatory public legal payments (within the framework of financial and legal relations) for the implementation by the state of measures to protect the environment and its restoration from the consequences of economic and other activities that have a negative impact on it within the limits of the standards established by the state for such permissible impact. They are of an individual remunerative and compensatory nature and are, by their legal nature, not a tax, but a fiscal fee.

The general principles of taxation and a number of its essential features are directly defined by Law No. 7-FZ. Meanwhile, the right to determine the fee and its size limits provided to the Government of the Russian Federation.

Decree of the Government of the Russian Federation of August 28, 1992 No. 632 approved the Procedure for determining the fee and its maximum amounts for environmental pollution natural environment, waste disposal, other types of harmful effects (hereinafter referred to as Procedure No. 632).

Standards for payment for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized drainage systems, disposal of production and consumption waste were approved by Decree of the Government of the Russian Federation dated June 12, 2003 No. 344 ( hereinafter – Fee Standards).

Fee standards are established separately for stationary and mobile sources (objects) of negative impact on the environment. Thus, payment standards for stationary sources are established per ton of pollutant emitted (depending on the type), and for mobile sources - for 1 unit of measurement (ton, thousand cubic meters) depending on the type of fuel consumed. Payment standards for each pollutant for stationary sources (objects) of negative impact are also differentiated within the established permissible emission standards and within the established limits.

The payment standards for the disposal of production and consumption waste are set in rubles for the disposal of a ton of waste within the established disposal limits. Moreover, waste is divided into 5 classes of environmental hazard.

It should be noted that payment standards for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized drainage systems, disposal of industrial and consumer waste are applied using coefficients that take into account environmental factors, in accordance with Appendix No. 2 to the Fee Standards.

When applying these coefficients, the determining factor is the year in which a particular payment standard is established.

The standards for payment for negative environmental impact, established by the Government of the Russian Federation in 2003 and 2005, are applied in 2014 with a coefficient of 2.33 and 1.89, respectively (clause 3 of Article 3 of the Federal Law of December 2, 2013 No. 349- Federal Law "On the federal budget for 2014 and for the planning period of 2015 and 2016").

Listing above the types of negative impact on the environment, we named such as the disposal of production and consumption waste. Federal Law No. 89-FZ of June 24, 1998 “On Production and Consumption Waste” (hereinafter referred to as Law No. 89-FZ), namely Article 23 of the Law, establishes that fees for waste disposal are charged to individual entrepreneurs and legal entities in accordance with the legislation of the Russian Federation. The regulations in accordance with which fees for negative impacts on the environment are calculated were mentioned above, in particular, Procedure No. 632.

Attention should be paid to the resolution of the Constitutional Court of the Russian Federation dated March 5, 2013 No. 5-P “On the case of verifying the constitutionality of Article 16 of the Federal Law “On Environmental Protection” and the resolution of the Government of the Russian Federation “On approval of the procedure for determining fees and its maximum amounts for pollution of the natural environment, waste disposal, other types of harmful effects" in connection with the Company's complaint with limited liability"Topol" (hereinafter referred to as Resolution No. 5-P).

Paragraph 1.1 of Resolution No. 5-P states that the applicant in the case of Topol LLC (hereinafter referred to as the Applicant), on the basis of a license, collects, transports and places on a leased land plot municipal solid waste (hereinafter referred to as MSW), accepted from third party organizations and individual entrepreneurs in accordance with civil contracts concluded with them, as well as waste generated as a result of its own activities.

The decision of the Arbitration Court, the Second Arbitration Court of Appeal and the resolution of the Federal Arbitration Court of the Volga-Vyatka District, adopted in 2011, was satisfied in in full management claim Federal service for supervision in the field of environmental management on the collection of fees from the Applicant for negative impact on the environment. The courts motivated their decision by the fact that the Applicant, under the concluded agreements, assumed the obligation to accept from its counterparties and bury it at a temporary solid waste landfill that belongs to it, which actually means the transfer of ownership of this waste to it, and, consequently, the obligation to transfer a fee to the budget for waste disposal as a form of negative impact on the environment. Since there is no document drawn up in the prescribed manner approving waste generation standards and limits on their disposal, the drafts of which the Applicant, as an enterprise engaged in waste disposal, was obliged to develop, the fee for negative impact on the environment should be calculated taking into account a five-fold increasing factor.

The applicant challenges the constitutionality of Article 16 of Law No. 7-FZ and Resolution No. 632, since he believes that the payment they provide for in the form of a fee for the disposal of production and consumption waste is not legally established in the sense of Articles 57 and 75 (Part 3) of the Constitution of the Russian Federation. In support of his position, the applicant points out that Article 16 of Law No. 7-FZ establishes the obligation to contribute to the budget a fee for negative impact on the environment, but does not determine the addressees of this obligation; Resolution No. 632 is not an appropriate regulatory legal act for establishing the basic elements of a public legal payment, including its payers; Thus, in law enforcement practice, including the practice of arbitration courts, in violation of the principles of the rule of law and equality of citizens before the law, the possibility of discretion is allowed in determining the subject to whom this duty is assigned.

In addition, in the Applicant’s opinion, since the solid household waste, which it disposes of, appears as a result of the activities of other persons, it cannot be obligated to pay for the negative impact on the environment caused by these persons (especially since some of its counterparties themselves made appropriate payments to the budget); Meanwhile, the current legal regulation, which does not allow, when calculating tariffs for the services of enterprises that collect, transport and dispose of production and consumption waste, to take into account the amounts of payments attributed to them for negative impacts on the environment, actually puts such enterprises on the brink of bankruptcy; the liquidation of temporary waste disposal sites will lead to the emergence of numerous unauthorized landfills, which in turn will lead to a deterioration of the environmental situation in the region and thereby a violation of the right of citizens to a favorable environment.

According to the legal position expressed by the Constitutional Court of the Russian Federation in Determination No. 284-O, which we mentioned above, within the meaning of Article 16 of Law No. 7-FZ, payment for negative impact on the environment is a form of compensation for economic damage from such impact and is charged only from those economic entities whose activities are actually connected with a negative impact on the environmental situation.

Meanwhile, in relation to this type of negative impact, such as the disposal of production and consumption waste, the current legal regulation does not give a clear answer to the question of what is meant by waste disposal as an object of levying a fee for a negative impact on the environment and, accordingly, who is the payer of this payment - the organization, as a result of whose economic and other activities such waste is generated, or the specialized organization directly responsible for its disposal, operating on the basis of an appropriate license.

Thus, Law No. 7-FZ indicates subjects of economic and other activities as persons obligated to pay fees for negative impacts on the environment, including waste disposal, and the adopted Procedure No. 632 applies, as follows from its paragraph 1, to enterprises, institutions, organizations, foreign legal entities and individuals carrying out any types of activities on the territory of the Russian Federation related to the management of natural resources.

Article 23 of Law No. 89-FZ provides that fees for waste disposal are collected from individual entrepreneurs and legal entities in accordance with the legislation of the Russian Federation, that is, it defines the range of payers as one of the elements of this payment only in general terms, since the status of a legal entity or The status of an individual entrepreneur is given to both entities whose economic and other activities involve the generation of waste, and entities that carry out business activities in the form of providing services for the disposal of production and consumption waste. Bearing in mind that this Law No. 89-FZ refers to the disposal of production and consumption waste as their storage (maintenance in waste disposal facilities for the purpose of their subsequent disposal, neutralization or use), and burial (isolation of waste that is not subject to further use in special storage facilities for the purpose of preventing the release of harmful substances into the environment), and the fee is set specifically for the disposal of waste, it is also not possible to determine the identity of the obligation to introduce it directly from the content of these concepts.

Law No. 89-FZ does not answer this question in the part that regulates regulation in the field of handling industrial and consumer waste. From the Order of the Ministry of Natural Resources and Ecology of the Russian Federation dated February 25, 2010 No. 50 of the Procedure for the development and approval of standards for waste generation and limits on their disposal, according to paragraph 2 of which the limits on waste disposal for small and medium-sized businesses are the amounts of waste actually sent for placement in accordance with reporting on the generation, use, neutralization, and disposal of waste (with the exception of statistical reporting), it is also not clear and definite whether the responsibilities for developing draft waste generation standards and limits on their disposal extend to those small and medium-sized entities businesses that are engaged in the placement of waste generated as a result of the activities of other persons in specially equipped places or structures (landfills) under contracts for the provision of services (as evidenced by the practice of arbitration courts, including judicial acts issued in the Applicant’s case, small and medium-sized entities businesses that generate waste as a result of economic and other activities are considered completely exempt from the obligation to develop draft standards for waste generation and limits on their disposal, if they do not carry out activities related to the collection, accumulation, use, disposal, transportation and disposal of waste ).

Consequently, within the meaning of the above norms, the responsibilities associated with the development of draft waste generation standards and limits on their disposal, assigned to individual entrepreneurs and legal entities as a result of whose activities such waste is generated, are also not linked to the obligation to pay for their disposal as type of negative impact on the environment.

As for the legal regulation in the field of tariff setting, in particular, in relation to the activities of housing and communal services organizations, including the operation of facilities used for the disposal (disposal) of solid waste, nor the Federal Law of December 30, 2004 No. 210-FZ “On the Fundamentals of Regulation tariffs of public utility organizations", providing for full reimbursement to these organizations of costs associated with the implementation of their production and investment programs, at the expense of funds received from the sale of goods (provision of services) of this organization at the tariffs established for them, nor Guidelines on the calculation of tariffs and surcharges in the field of activity of organizations of the public utility complex (approved by Order of the Ministry of Regional Development of the Russian Federation dated February 15, 2011 No. 47), according to which the formation of financial needs for the purposes of regulating tariffs and surcharges is carried out based on the value of the volume of production of goods predicted by the organization of the public utility complex and ( or) the services provided do not contain a direct indication of the obligation of the organization of the public utility complex to pay a fee for the negative impact on the environment, despite the fact that there are no obstacles to taking into account in the relevant tariffs the costs associated with paying this fee.

Despite the fact that the establishment of a formal obligation to pay for a negative impact on the environment should be carried out through legal regulation, regulations of federal bodies executive power do not rule out resolving this issue within the framework of contractual relations.

Thus, in the letter of the State Committee of the Russian Federation for Environmental Protection dated January 17, 1997 No. 14-07/32 “On charging for waste disposal” it is explained that organizations collecting and transporting solid waste are not users of natural resources, but they can accept assumes economic responsibility for making payments for waste disposal using funds received from organizations whose activities resulted in waste generation. In this case, if the fee for waste disposal is not included in the tariffs, it must be transferred directly to the budget (in 1997 - to the environmental fund) by the organization collecting and transporting such waste. If this organization has not accepted the economic responsibility for making payments for waste disposal, then the organization from which the waste was generated is obliged to transfer them. In this case, the person disposing of the waste, according to the letter of the Federal Service for Environmental, Technological and Nuclear Supervision dated October 28, 2008 No. 14-07/6011 “On payment for the disposal of production and consumption waste,” is their owner or the person storing them and (or) burial in accordance with the final disposal agreement concluded with the owner of the waste (an agreement in accordance with which the counterparty assumes all responsibilities for waste disposal, calculation of fees and its payment).

At the same time, from an economic point of view, it is not of fundamental importance which of the parties in a civil contract defining relations, including financial ones, regarding the disposal of waste will be assigned the obligation to pay into the budget a fee for the negative impact on the environment - the organization , as a result of whose economic and other activities such waste is generated, or the specialized organization directly disposing of it, since in any case, these organizations, based, inter alia, on the type of agreement concluded between them (implying the alienation of waste and, accordingly, the transfer of ownership of it or providing for the provision of waste disposal services), may - in order not to act at a loss - take this public legal payment into account in the cost of waste disposal.

As stated in paragraph 3.3 of Resolution No. 5-P, the lack of a unified approach to which of the parties to the legal relationship regarding the disposal of production and consumption waste performs the function of the payer of payment for the negative impact on the environment, has given rise to a rather contradictory practice of administrative and judicial interpretation, mainly inclined to the imposition of a corresponding obligation on those individual entrepreneurs and legal entities whose economic or other activities led to the generation of this waste. In such conditions, even if there are regulations that allow the possibility of defining in the contract as the subject of payment for the negative impact on the environment a specialized organization that disposes of waste, and the possibility of taking this fee into account in the cost of the services it provides, the obligation to pay into the budget for the negative impact the impact on the environment was assigned primarily to the organization that “produced” the waste, and therefore, the corresponding amount was not included in the tariff (that is, in the amount of the civil payment for waste disposal). This is precisely the position reflected in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 9, 2008 No. 8672/08, according to which the subject of payment for waste disposal is an individual entrepreneur or legal entity, as a result of whose economic and other activities this waste was generated, and the provision of services to it disposal of waste by a specialized organization on the basis of a civil contract does not mean an automatic transfer to it of the burden of paying this payment.

A different direction to arbitration practice was given by Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2009 No. 14561/08, which concluded that waste disposal activities are of a specialized nature and are carried out in specially equipped places, and therefore are subject to payment for the negative impact on the environment The environment is precisely a legal entity or individual entrepreneur, in whose ownership (possession, use) there are objects intended for waste disposal.

Thus, the Supreme Arbitration Court of the Russian Federation, having given an interpretation of the regulatory provisions applied in a particular case regulating relations in the field of management of production and consumption waste, carried out an interpretation of the current legislation, as a result of which a number of organizations - natural resources users, whose activities involve the generation of waste, were actually excluded from among the payers of payment for negative impact on the environment. According to the data available to the Constitutional Court of the Russian Federation, with the adoption of the Resolution of the Presidium of the Supreme Arbitration Court dated March 17, 2009 No. 14561/08, the practice of arbitration courts on this issue can be considered established and stable. At the same time, courts of general jurisdiction still adhere to the position according to which, in particular, the storage of waste not through its specialized placement in specially equipped places does not relieve the enterprise from the statutory obligation to pay for the negative impact on the environment (Definition of the Supreme Court of the Russian Federation dated November 30, 2010 No. 78-VPR10-33).

In paragraph 4.2 of Resolution 5-P, attention is paid to the use of a five-fold increasing factor. It says that Order No. 632 provides for two types of basic payment standards for emissions, discharges of pollutants, waste disposal, and other types of harmful effects:

– within acceptable standards;

– within established limits (temporarily agreed standards).

In this case, the fee rate for excess pollution is calculated using a five-fold increasing factor (clause 5 of Procedure No. 632). If the resource user does not have permission to dispose of waste, the entire mass of pollutants is taken into account as above the limit (clause 6 of Procedure No. 632). Payments for maximum permissible emissions, discharges of pollutants, waste disposal, levels of harmful effects are made at the expense of the cost of products (works, services), and payments for exceeding them are made at the expense of the profit remaining at the disposal of the natural resource user (clause 7 of Procedure No. 632).

In the legal regulation of the sphere of waste management as interpreted by law enforcement practice, which imposes an obligation to contribute this payment for a specialized organization that disposes of waste generated as a result of the activities of another organization at its facility, the given regulatory provisions, on the basis of which the taxable base of payment for negative impact on the environment is determined, allow the use of a rate in relation to the specialized organization using a five-fold increasing factor of as a general rule.

This is due to the fact that in the current legal regulation there is no necessary certainty as to whether a specialized organization, carrying out activities for the disposal of production and consumption waste on the basis of a license, should develop projects for the formation of waste standards and limits on their disposal in cases where it provides waste disposal services in specially equipped places that must meet the special requirements determined by their purpose. From Article 12 of Law No. 89-FZ, which establishes these requirements regarding the creation of waste disposal facilities, determining the location of their construction and the size of the land plot for waste disposal based on the estimated period of its operation, it follows that the number of such facilities cannot but be limited, and Therefore, strictly linking the possibility of waste disposal at a facility with compliance with the limits established in relation to organizations whose economic and other activities generate waste would entail the risk of illegal waste disposal and, accordingly, deterioration of the environment.

At the same time, in the absence of a clear regulatory fixation of the obligation to pay for the negative impact on the environment, draft waste generation standards and limits on their disposal, developed by a specialized organization and submitted by it to government bodies in accordance with the established procedure, will most likely concern only waste generated as a result of its own activities, despite the fact that its development of draft waste generation standards and limits on their disposal for its counterparties is virtually impossible, given the diversity and number of organizations carrying out economic and other activities , leading to the generation of waste, technologies, production and materials used in this process. Since, since 2009, the responsibility for paying fees for waste disposal is considered to be assigned to a specialized organization, the entire mass of waste disposed under a contract at a facility owned by it (with the exception of waste generated as a result of the activities of the specialized organization itself), in law enforcement practice, which is based on the interdependence of the payment of this public legal payment and the regulation of waste disposal is considered as above the limit. Thus, in essence, the stimulating effect of the increasing coefficient for the above-limit disposal of production and consumption waste in relation to organizations whose economic and other activities generate waste and which, in the existing system of distribution of public legal responsibilities related to waste disposal, is paid There are no charges for waste disposal.

Thus, in the context of the current uncertainty of legal regulation, the use of a five-fold increasing factor for the above-limit disposal of production and consumption waste when establishing the taxable base for payment for the negative impact on the environment in relation to a specialized organization engaged in the disposal of waste generated as a result of economic and other activities of other organizations, turns this payment from a compensatory environmental payment into an instrument of excessive restriction of the right to free use of one’s property for entrepreneurial and other economic activities and property rights not prohibited by law.

So, by Resolution No. 5-P, the provisions of Article 16 of Law No. 7-FZ were recognized as inconsistent with the Constitution of the Russian Federation:

- to the extent that they allow the collection of a public law payment from specialized organizations for the disposal in 2009 of waste generated as a result of economic and other activities of other organizations, on the basis of civil law contracts, concluding which the parties proceeded from the fact that the introduction payment for negative impact on the environment is the responsibility of the organization whose economic and other activities generated the waste;

– to the extent that in the system of current legal regulation, due to their uncertainty, they allow the application of a five-fold increasing factor for above-limit disposal of production and consumption waste in relation to a specialized organization in cases where the disposed waste was generated as a result of economic and other activities of other organizations.

Also, Resolution No. 5-P states that the Federal Assembly and the Government of the Russian Federation should make changes to the current legal regulation that would provide the incentive function of a five-fold increasing coefficient for the above-limit disposal of production and consumption waste.

Pending the necessary changes to the legal regulation, a five-fold increasing factor when calculating fees for negative environmental impacts should not be applied to a specialized organization engaged in the disposal of waste generated as a result of economic and other activities of other organizations, unless there is no There were abuses related to the determination of appropriate limits for waste disposal.

As you know, housing and communal services organizations include management organizations, homeowners' associations, housing and other specialized consumer cooperatives. Their responsibility in accordance with the law is the maintenance and repair of the common property of an apartment building.

According to paragraph 11 of the Rules for the maintenance of common property in an apartment building, approved by Decree of the Government of the Russian Federation of August 13, 2006 No. 491 (hereinafter referred to as the Rules for the maintenance of common property), such maintenance includes, among other things, the collection and removal of solid household waste, including waste , formed as a result of the activities of organizations and individual entrepreneurs using non-residential (built-in and attached) premises in an apartment building.

If for organizations the generation of waste as a result of their activities is subject to regulation, then in relation to the housing sector, regulation is not provided. This, in particular, is stated in the letter of the Ministry of Regional Development of Russia dated March 6, 2009 No. 6177-AD/14. The letter noted that local governments, in accordance with Articles 13 and 14 of the Housing Code of the Russian Federation, do not have the authority to establish standards for the generation (accumulation) of household waste and tariffs (prices, fee rates) for the collection and removal of household waste. According to Article 1 of Law No. 89-FZ, the waste generation standard determines the established amount of waste of a specific type during the production of a unit of product. These standards cannot be used to measure the amount of waste generated in the housing sector and cannot be used to pay for the maintenance and repair of residential premises.

Collection and removal of solid and liquid household waste, including waste generated as a result of the activities of organizations and individual entrepreneurs using non-residential (built-in and attached) premises in an apartment building in accordance with subparagraph "e" of paragraph 11 of Rules No. 491, is an integral part of the activities maintenance of common property. Such activities are potentially competitive and, in accordance with federal law, their costs are not regulated. All components of the fee for the maintenance and repair of common property in an apartment building are established general meeting owners of premises in an apartment building, governing bodies of homeowners' associations, housing or other specialized consumer cooperatives, or in the case specified in paragraph 34 of Rules No. 491, a local government body as one value. In this case, the cost of individual works should be indicated only in the list of services and works for the maintenance and repair of common property in an apartment building attached to the apartment building management agreement (clause 2 of part 3 of Article 162 of the Housing Code of the Russian Federation).

In an earlier letter from the Ministry of Regional Development of Russia dated October 3, 2008 No. 25080-SK/14, it was also noted that the service for collection and removal of solid household waste is included in the payment for residential premises and refers to the concept of “maintenance of residential premises”. With the consent of the consumer, the cost of waste disposal may be included in the cost of services for the collection and removal of solid household waste. An organization that provides services for the collection and removal of solid household waste has the right to independently regulate its relationship with organizations that provide services for the disposal of solid household waste.

Thus, the collection and removal of solid household waste generated in the activities of residents of an apartment building (cooking, packaging goods, cleaning and routine repairs of equipment and premises, including those intended to serve the entire apartment building, etc.) is an integral part of the content of the general property of an apartment building. This decision was reached by the Supreme Court of the Russian Federation in its Ruling dated February 21, 2008 No. KAS07-764.

Payments for pollution are calculated in accordance with paragraphs 3 – 6 of Procedure No. 632. The amount of payments by natural resource users is determined as the amount of payments for pollution:

– in amounts not exceeding the maximum permissible standards for emissions and discharges of pollutants established for the user of natural resources;

– within established limits (emissions, discharges, waste disposal);

– for excess pollution of the environment. (If the environment is polluted as a result of an accident due to the fault of a nature user, a fee will be charged as for excess pollution until the development of appropriate instructions).

The planned annual amount of payments (broken down by quarter) is determined by the user of natural resources, approved by the head of the enterprise and the chief accountant and agreed upon with the territorial body of the Ministry of Environmental Protection and Natural Resources of the Russian Federation within the deadlines established by it.

Let us remind you that the payment for environmental pollution in amounts not exceeding the maximum permissible standards for emissions, discharges of pollutants, volumes of waste disposal, levels of harmful effects established by the natural resource user, is determined by multiplying the corresponding payment rates for the amount of the specified types of pollution and summing the resulting products by type of pollution (clause 3 of Order No. 632).

Payment for environmental pollution within established limits is determined by multiplying the corresponding payment rates by the difference between the limit and maximum permissible emissions, discharges of pollutants, volumes of waste disposal, levels of harmful effects and summing up the resulting products by type of pollution (clause 4 of Procedure No. 632) .

Payment for excess pollution is determined by multiplying the corresponding rates of payment for pollution within the established limits by the amount of excess of the actual mass of emissions, discharges of pollutants, volumes of disposal of waste levels of harmful effects above the established limits, summing up the resulting products by type of pollution and multiplying these amounts by a fivefold increase coefficient (clause 5 of Order No. 632).

Note!

If the organization does not have a permit for the emission, discharge of pollutants, or waste disposal, issued in accordance with the established procedure, then the entire mass of pollutants will be taken into account as above the limit, which follows from paragraph 6 of Procedure No. 632. The payment in this case is determined in accordance with paragraph 5 of the Procedure No. 632.

The Form for Calculating Fees for Negative Impact on the Environment and the Procedure for filling out and submitting the form for Calculating Fees for Negative Impacts on the Environment was approved by Rostechnadzor Order No. 204 dated April 5, 2007 (hereinafter referred to as Procedure No. 204). The calculation consists of a title page, as well as four sections:

– Section 1 “Emissions of harmful substances into the atmospheric air by stationary objects”;

– Section 2 “Emissions of harmful substances into the atmospheric air by mobile objects”;

– Section 3 “Discharges of harmful substances into water bodies”;

– Section 4 “Disposal of production and consumption waste”.

The payer makes payments separately for mobile objects of negative impact registered on the territory of one municipality (clause 20 of Procedure No. 204).

Mobile objects of negative impact include vehicles, including automobile, mobile diesel generator sets and other mobile installations equipped with engines running on gasoline, diesel fuel, kerosene, liquefied (compressed) petroleum or natural gas.

Since the current edition of Order No. 204 does not decipher what should be classified as stationary objects of negative impact, we turned to the inactive edition, according to which a stationary object of negative impact was recognized as an object firmly connected to the ground, the movement of which is impossible without disproportionate damage to its purpose (that is, real estate), as well as a facility for disposal of production and consumption waste, roof boiler houses, and so on.

It should be noted that many organizations have both boiler houses and sufficient big park vehicles, and these objects, as we found out, are sources of negative impact. Consequently, if there are such objects that have a negative impact on the environment, organizations are required to pay the fee that we discuss in the article, as well as submit reports.

The calculation is submitted by payers in one copy to the territorial bodies of Rostechnadzor at the location of each production territory, mobile negative impact facility, waste disposal facility, or at its location if permitting documentation issued as a whole to an economic entity.

The letter of Rostechnadzor dated September 4, 2007 No. 04-09/1242 “On payment for negative environmental impact” states that the mandatory approval of the presented calculation of the fee with Rostechnadzor employees is not provided for by the current regulations. Refusal to accept payment is unacceptable.

Please note that the functions of Rostechnadzor in terms of limiting negative technogenic impacts in the field of waste management and state environmental assessment have been transferred to the Federal Service for Supervision of Natural Resources (Rosprirodnadzor), as determined by Decree of the President of the Russian Federation dated June 23, 2010 No. 780 "Issues of the Federal Service for Environmental, Technological and Nuclear Supervision."

The calculation must be submitted no later than the 20th day of the month following the expired reporting quarter. The calculation is presented as part of the title page, calculating the amount of payment to be paid to the budget, and depending on the types of negative impact on the environment being carried out, the payer fills out and includes in his Calculation only those sections that he needs.

The letter of Rostechnadzor dated December 11, 2008 No. 14-05/6488 states that the fee is subject to calculation and payment separately at the location of production territories, waste disposal facilities of the payer in the relevant municipalities, as well as separately for mobile facilities registered on the territory of one facility administrative-territorial division (municipal entity).

The place of registration of mobile objects is considered to be the place (port) of registration or place state registration mobile object, and in the absence of one - the place of registration on the territory of the Russian Federation of the owner of the mobile object. In relation to mobile objects, this approach is due to the fact that currently regulatory legal acts do not establish a procedure for determining the amount of negative impact exerted on a specific territory, depending on the amount of time it takes to move the corresponding object.

Section 2 of the Calculation is completed for each municipality, on the territory of which mobile objects are registered, and is submitted to the territorial body of Rostechnadzor at the location of each mobile object. For the purposes of applying Rostechnadzor Order No. 204 of April 5, 2007, the location and place of state registration for vehicles coincide.

The calculated fee must be paid to the budget no later than the 20th day of the month following the reporting period. The reporting period is a calendar quarter, as established by Rostechnadzor Order No. 557 dated June 8, 2006 “On establishing deadlines for payment of fees for negative environmental impacts.”

Clause 9 of Rules No. 632 determines that upon expiration of the established payment deadlines, payment amounts are collected from natural resource users without acceptance. By the decision of the Supreme Court of the Russian Federation of February 12, 2003 No. GKPI 03-49, left unchanged by the Decision of the Supreme Court of the Russian Federation of May 15, 2003 No. KAS 03-167, paragraph 9 of Procedure No. 632, providing for an indisputable procedure for collecting fees for negative impact, declared invalid, and therefore collection of fees is carried out in court.

For failure to enter into deadlines fees for negative impacts on the environment, Article 8.41 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) provides for liability in the form of an administrative fine:

for officials - in the amount of three thousand to six thousand rubles;

for legal entities - in the amount of fifty thousand to one hundred thousand rubles.

Note!

In accordance with Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, a resolution in a case of an administrative offense cannot be made after two months from the date of commission of the administrative offense, and for violation of the legislation of the Russian Federation on environmental protection after one year from the date of commission of the administrative offense. Since the principle of payment for negative impacts on the environment is established by the Federal Law "On Environmental Protection", the statute of limitations for bringing to administrative liability under Article 8.41 of the Code of Administrative Offenses of the Russian Federation is 1 year.

In conclusion, I would like to draw your attention to the changes made to the legislation.

Federal Law No. 219-FZ of July 21, 2014 “On Amendments to the Federal Law “On Environmental Protection” and Certain Legislative Acts of the Russian Federation” supplemented the Law on Environmental Protection with Articles 16.1 – 16.5.

Article 16 of the Environmental Protection Law itself is set out in a new wording.

According to its provisions, fees for negative environmental impact are charged for the following types:

– emissions of pollutants into the atmospheric air from stationary sources (emissions of pollutants);

– discharges of pollutants in wastewater into water bodies (hereinafter referred to as discharges of pollutants);

– disposal of production and consumption waste.

Paying a fee for a negative impact on the environment does not relieve persons obligated to pay this fee from taking measures to reduce the negative impact on the environment, from the obligation to compensate for damage caused to the environment as a result of their economic and (or) other activities, and from liability for violation of environmental legislation.

Payment for negative impact on the environment is subject to crediting to the budgets of the budget system of the Russian Federation in accordance with the budget legislation of the Russian Federation.

The specifics of collecting fees for discharges of pollutants from organizations engaged in wastewater disposal and their subscribers are established by the legislation of the Russian Federation in the field of water supply and wastewater disposal.

By virtue of Article 16.1 of the Law on Environmental Protection, fees for negative impacts on the environment are required to be paid by legal entities and individual entrepreneurs carrying out economic and (or) other activities on the territory of the Russian Federation, the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation. negative impact on the environment, with the exception of legal entities and individual entrepreneurs carrying out economic and (or) other activities exclusively at category IV facilities.

In terms of disposal of production and consumption waste, persons obligated to pay a fee are legal entities and individual entrepreneurs whose economic and (or) other activities generated production and consumption waste.

Features of accounting for persons obligated to pay fees for discharges of pollutants through centralized water disposal (sewage) systems are established by the legislation of the Russian Federation in the field of water supply and sanitation.

Article 16.2 of the Law on Environmental Protection regulates that the payment base for calculating fees for negative impacts on the environment is the volume or weight of emissions of pollutants, discharges of pollutants, or the volume or weight of production and consumption waste disposed of during the reporting period.

The payment base is determined by persons obligated to pay the fee independently on the basis of production environmental control data.

The payment base is determined by persons obligated to pay for each stationary source actually used during the reporting period, in relation to each pollutant included in the list of pollutants, hazard class of production and consumption waste.

When determining the payment base, the volume and (or) mass of emissions of pollutants, discharges of pollutants within the limits of permissible emission standards, permissible discharge standards, temporarily permitted emissions, temporarily permitted discharges exceeding such standards, emissions and discharges (including emergency ones), as well as Limits on the disposal of production and consumption waste and their exceeding are taken into account.

Information on the payment base is submitted for the reporting period by persons obligated to pay the fee to the administrator of budget revenues of the budget system of the Russian Federation as part of the declaration on payment for negative impact on the environment.

The specifics of determining the payment base for persons obligated to pay fees for the discharge of pollutants through centralized water disposal (sewage) systems are established by the legislation of the Russian Federation in the field of water supply and sanitation.

Article 16.3 of the Environmental Protection Law regulates in detail the procedure for calculating fees for negative impacts on the environment.

By virtue of Article 16.4 of the Law on Environmental Protection, fees for emissions of pollutants and discharges of pollutants are paid by persons obliged to pay fees in accordance with the budget legislation of the Russian Federation at the location of the stationary source. Payment for the disposal of production and consumption waste is paid by persons obliged to pay the fee at the location of the facility for disposal of production and consumption waste.

The reporting period for payment of fees for negative environmental impact is a calendar year.

Untimely or incomplete payment of the fee for the negative impact on the environment by persons obligated to pay the fee entails the payment of penalties in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in effect on the day of payment of the penalties, but not more than two tenths of a percent for each day of delay. Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay a fee for negative environmental impact, starting from the next day after the end of the deadline established for payment.

The procedure for submitting a declaration on payment for negative impact on the environment and its form are established by the federal executive body authorized by the Government of the Russian Federation.

Control over the correct calculation of fees for negative impacts on the environment, the completeness and timeliness of its payment is carried out in accordance with Article 16.5 of the Law on Environmental Protection by the federal executive body authorized by the Government of the Russian Federation.

Excessively paid amounts of fees for negative impacts on the environment are subject to return at the request of persons obliged to pay the fee, or offset against a future reporting period. Arrears in fees for negative environmental impact for the reporting period are subject to payment by persons obligated to pay the fee.

The specifics of monitoring the correctness of calculation of fees for discharges of pollutants through centralized water disposal (sewage) systems, the completeness and timeliness of its payment are established by the legislation of the Russian Federation in the field of water supply and sanitation.

Among other things, Article 17 of the Environmental Protection Law is set out in a new wording, it is specified, it is now clear for which actions and activities the state provides appropriate support and what kind of support this is in principle.

Thus, the state provides support for economic and (or) other activities carried out legal entities and individual entrepreneurs for the purpose of environmental protection.

State support for economic and (or) other activities for the purpose of environmental protection can be carried out according to the following directions:

– assistance in implementation investment activities aimed at introducing the best available technologies and implementing other measures to reduce the negative impact on the environment;

– assistance in implementation educational activities in the field of environmental protection and providing information support for measures to reduce negative impacts on the environment;

– assistance in the implementation of the use of renewable energy sources, secondary resources, the development of new methods for controlling environmental pollution and the implementation of other effective measures to protect the environment in accordance with the legislation of the Russian Federation.

State support for the implementation of the best available technologies and other measures to reduce the negative impact on the environment can be carried out through:

– providing tax benefits in the manner established by the legislation of the Russian Federation on taxes and fees;

– provision of benefits in relation to payment for negative impact on the environment in the manner established by this Federal Law and the regulatory legal acts of the Russian Federation adopted in accordance with it;

– allocation of funds from the federal budget and budgets of the constituent entities of the Russian Federation in accordance with the budget legislation of the Russian Federation.

At the same time, such state support is provided for the implementation of the following activities:

– implementation of the best available technologies;

– design, construction, reconstruction of: circulating and drainless water supply systems; centralized water disposal (sewage) systems, sewer networks, local (for individual objects of economic and (or) other activities) structures and devices for wastewater treatment, including drainage, water, for the processing of liquid household waste and sewage sludge; structures and installations for the capture and disposal of emitted pollutants, heat treatment and purification of gases before their release into the atmosphere, beneficial use associated petroleum gas;

– installation of: equipment to improve fuel combustion modes; equipment for the use, transportation, disposal of production and consumption waste; automated systems, laboratories for monitoring the composition, volume or mass of wastewater; automated systems, laboratories (stationary and mobile) for monitoring the composition of pollutants and the volume or mass of their emissions into the air; automated systems, laboratories (stationary and mobile) for monitoring the state of the environment, including components of the natural environment.

Federal laws and laws of constituent entities of the Russian Federation may establish other measures state support economic and (or) other activities carried out for the purpose of environmental protection, at the expense of the federal budget and the budgets of the constituent entities of the Russian Federation.

Please pay Special attention on the dates of entry into force of all these norms.

Introduction………………………………………………………………………………..............2

Chapter 1. Environmental pollution…………………………………………………...3

Chapter 2. Procedure for calculating fees for emissions of pollutants..................................... 10

Conclusion………………………………………………………………………………...29

References………………………………………………………………………………………..31

Introduction

In accordance with the Constitution of the Russian Federation, everyone has the right to a favorable environment, everyone is obliged to preserve nature and the environment, to take care of natural resources, which are the basis for sustainable development, life and activities of peoples living on the territory of the Russian Federation.

This Federal Law defines the legal basis of state policy in the field of environmental protection, ensuring a balanced solution of socio-economic problems, preserving a favorable environment, biological diversity and natural resources in order to meet the needs of present and future generations, strengthening the rule of law in the field of environmental protection and ensuring environmental safety.

Environment - a set of components of the natural environment, natural and natural-anthropogenic objects, as well as anthropogenic objects.

Environmental protection is the activity of government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments, public and other non-profit associations, legal entities and individuals, aimed at preserving and restoring the natural environment, rational use and reproduction of natural resources, preventing the negative impact of economic and other activities on the environment and eliminating its consequences (hereinafter also referred to as environmental activities).

The purpose of this work is to reveal the topic of negative impact on the environment, to identify who the payer is and how the payment for damage caused to the environment is calculated.

Chapter 1. Environmental pollution

Federal Law No. 7-FZ dated January 10, 2002 “On Environmental Protection” established a fee for negative impact on the environment, which is paid by organizations and individuals whose activities have a negative impact on the environment. Payment for negative impact on the environment (or payment for environmental pollution) is a form of compensation for damage caused by environmental pollution and is transferred by enterprises, institutions, and organizations in an indisputable manner. Payment for environmental pollution is a form of compensation for damage caused to the natural environment by enterprises, institutions, foreign legal entities and individuals carrying out any types of activities on the territory of the Russian Federation related to the use of natural resources

Types of negative impact on the environment include:

emissions of pollutants and other substances into the air;

discharges of pollutants, other substances and microorganisms into surface water bodies, underground water bodies and drainage areas;

contamination of subsoil and soil;

disposal of production and consumption waste;

environmental pollution by noise, heat, electromagnetic, ionizing and other types of physical influences;

other types of negative impact on the environment.

The circle of persons obligated to pay a fee is defined in Resolution No. 632. These are enterprises, institutions, organizations, foreign legal entities and individuals carrying out any type of activity on the territory of the Russian Federation that has an adverse impact on the environment, in respect of which a fee is established. This list does not mention individual entrepreneurs. But this does not mean that such a duty does not apply to them.

The concept of entrepreneurial activity without the formation of a legal entity appeared in civil legislation only with the entry into force of part one of the Civil Code - on January 1, 1995. IN Federal law dated 04.05.99 No. 96-FZ and Law No. 89-FZ, adopted after the entry into force of part one of the Civil Code, states that fees are charged both to legal entities and individual entrepreneurs. In addition, the Constitutional Court Decision No. 284-O dated December 10, 2002 clarified the legal nature of the fee. In particular, the judges came to the conclusion that payments for negative environmental impacts are compensatory in nature and are recognized not as a tax, but as a fiscal fee. They are levied on both legal entities and individual entrepreneurs whose activities are associated with a negative impact on the environment. Payment of the fee, in fact, is a condition for legal entities and individual entrepreneurs to obtain the right to engage in economic and other activities that have a negative impact on the environment. The payments themselves are considered as compensation for the damage caused and the state’s expenses for carrying out measures to protect and restore the natural environment.

Thus, the Constitutional Court clarified the list of environmental fee payers. They are considered entities that carry out economic and other activities that have a negative impact on the environment: Russian and foreign legal entities of any form of ownership, individual entrepreneurs, foreign individuals. Decisions of the Constitutional Court are binding for application throughout Russia by state authorities, local governments, enterprises, institutions, organizations, officials, citizens and their associations. This is stated in Article 6 of the Federal Constitutional Law of July 21, 1994 No. 1-FKZ.

Organizations with branches or representative offices pay a fee for the entire company as a whole. After all, separate divisions of a legal entity are not independent payers of environmental payments. But they can make payments on behalf of the parent organization if such powers are enshrined in the regulations on the separate division, and a corresponding power of attorney has been issued in the name of its head.

In case of atmospheric air pollution, fees are paid by business entities that actually emit pollutants into the atmospheric air from stationary or mobile sources (objects). When concluding a lease agreement for a stationary or mobile facility with a negative impact, the payer is recognized as the person who actually operates the facility and, therefore, has a harmful impact on the environment. For example, an organization that rents a car from an employee is required to pay a fee for the emission of pollutants into the atmosphere from mobile sources.

Definitions of the concepts of stationary and mobile sources of pollution are contained in the order of the Federal Service for Environmental, Technological and Nuclear Supervision dated April 5, 2007 No. 204 (hereinafter referred to as Rostekhnadzor). A stationary object is a source (a set of sources) firmly connected to the ground, that is, the movement of which without disproportionate damage to its purpose is impossible. For example, a boiler room is a source of negative impact, a factory workshop (with all the pipes) is a collection of sources. The location of a stationary source is considered to be the municipality in whose territory it is actually located.

As a rule, organizations that have any kind of production (stationary sources) pollute the atmosphere - metallurgical, paint and varnish, furniture, food, and boiler houses.

Mobile sources of pollution include vehicles, aircraft, sea vessels, inland navigation vessels equipped with engines running on gasoline, diesel fuel, kerosene, liquefied (compressed) petroleum or natural gas. The place of their registration is the place or port of registration or the place of state registration of a mobile object. The place of registration of an unregistered mobile object is determined by the place of registration in Russia of its owner. Organizations and individual entrepreneurs who own or have received a rental or lease of any vehicle must pay a fee for air pollution from mobile sources. The type of activity carried out is not important. .

Let’s assume that the polluting facility is idle, mothballed, or the organization’s activities are suspended. If the negative impact is stopped, environmental payments are not paid; if it continues, payments are transferred. When water is polluted, payers are business entities that discharge pollutants into surface and underground water bodies and into catchment areas. These are mainly water utilities, manufacturing and mining enterprises, as well as organizations that own or rent boiler houses.

How to determine the payer when disposing of production and consumption waste? According to Law No. 89-FZ, production and consumption waste is the remains of raw materials, materials, semi-finished products, other items or products that were formed during the production or consumption process, as well as goods (products) that have lost their consumer properties. The disposal of waste is its storage and burial. Storage of waste is recognized as keeping it in waste disposal facilities for the purpose of its subsequent disposal, neutralization or use. A waste disposal facility is considered to be a specially equipped structure intended for waste disposal. This is a landfill, a sludge dump, a tailings dump, a rock dump, etc. Requirements for the placement, structure and maintenance of objects are established in Chapter 4 of SanPiN 2.1.7.1322-03, effective from June 15, 2003. Burial is the isolation of waste that is not subject to further use in special storage facilities in order to prevent harmful substances from entering the natural environment.

So, you need to pay specifically for waste disposal. The basis for calculating the fee is the amount of disposed waste. Organizations and individual entrepreneurs whose activities generate waste must pay a fee. This means that almost any company, even an audit or consulting company, can be recognized as a payer. After all, the so-called office waste - paper, packaging, food waste, used stationery, lamps, consumables for office equipment - is generated not only by industrial enterprises, but also by every organization.

Typically, legal entities and individual entrepreneurs enter into waste removal agreements with specialized organizations directly involved in the collection, recycling and disposal of waste. Many people mistakenly believe that the existence of such an agreement in itself means that a specialized organization must itself pay for the removed waste. In fact, the existence of such an agreement does not relieve one from the obligation to pay a fee for the negative impact on the environment. In this situation, it is important to correctly determine which of the parties to the contract should do this - the organization transferring the waste or the company involved in its removal. To do this, you should study the terms of the concluded agreement and understand who - the customer or the contractor - disposes of the waste. As a general rule, the person placing waste is either its owner or an intermediary who places it on his own behalf, but on behalf of the owner.

The right of ownership of waste belongs to the owner of raw materials, materials and other products as a result of the use of which this waste was generated. The right can be acquired by another person on the basis of a purchase and sale agreement, exchange, donation or other transaction on the alienation of waste (Article 4 of Law No. 89-FZ). If the waste removal agreement provides for the transfer of ownership of the waste to the party removing it, the obligation to dispose of the waste and pay a fee for its placement passes to the new owner. The agreement may not contain a condition on changing the owner of the waste. Then the payer of environmental payments will be the customer organization. Similar explanations are given in the letter of Rostechnadzor dated July 25, 2007 No. 04-09/1001. Thus, the transfer of waste with the transfer of ownership of it to a specialized organization must be distinguished from a simple waste removal service. pollution surrounding environment. Types of payments behind pollution surrounding environment ...