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Linas Meškys

Abstract

Environment protection principle „polluter pays“ is one of the major principles of European Union environment protection meaning that all the responsibility material as well for pollution or damage done to environment when using the natural resources falls to polluters or users, i.e. the very polluters (users) must cover all social and economic losses due to pollution or resources use.
The article analyzes if environment protection principle „polluter pays“ is implemented in the Republic of Lithuania law system, if law acts by which European Parliament and Council Directive 2004/35/ET regarding responsibility for nature protection aiming to avoid damage to environment and correct it (compensate) have been passed.
The article reveals that European Union environment protection principle „polluter pays“ has been consolidated in State Environment Protection Strategy in which the definition of principle „polluter pays“ is presented, it is also consolidated in State Long–term Development Strategy in which (in the sphere of environment protection) the implementation of economic measures to which the principle „polluter pays“ is attributed is foreseen. The principle occupies an important place in National Harmonious Development Strategy in which the state vision is projected and in one of the elements of which it is indicated that gradually the tax policy must be reorganized – gradually the state must proceed from taxes for benefit to taxes for damage employing the principle of responsibility („polluter pays”) as widely as possible. In the strategy of Cohesion Foundation for 2004–2006 the principle „polluter pays“ is one of the criteria in selecting priority investment projects in the sphere of environment protection.
Although the principle „polluter pays“ has been consolidated in various state strategies, the fact does not lead to a conclusion that the principle „polluter pays“ has been implemented in the Republic of Lithuania law system.
As the strategies are declarative enough and orientated to passing of specific measures of implementation of the principal „polluter pays“ the article analyzes by what specific law acts the principle „polluter pays“ is implemented in the Republic of Lithuania law system.
The article establishes that principle „polluter pays“ is indirectly foreseen in the Republic of Lithuania Constitution Art. 53 in which the duty of state and every person to protect environment from harmful impacts has been established. The principal law act by which in the Republic of Lithuania law system the European Union environment protection principle „polluter pays“ has been implemented is the Republic of Lithuania Environment Protection Law by which the European Parliament and Council Directive 2004/35/ET regarding responsibility for nature protection aiming to avoid damage to environment and correct it (compensate) is implemented.
One of the most important law acts by which the principle „polluter pays“ is implemented is the Republic of Lithuania Tax for Environment Pollution Law in which it has been established that the tax for environment pollution from mobile pollution sources is paid by natural persons and law entities polluting the environment from mobile pollution sources employed for commercial activity. European Union environment protection principle „polluter pays“ is implemented by the Republic of Lithuania Tax for State Natural Resources Law which establishes that the natural resource user calculates taxes according to established form and pays them. European Union environment protection principle „polluter pays“ has been also implemented by the Republic of Lithuania Oil and Gas Resources Tax Law Amendment Law in which the duty of natural resources users to pay taxes has been consolidated.
The article states that although the Republic of Lithuania Waste Management Law has been passed for the implementation of European Union environment protection principle „polluter pays“ in the sphere of waste management, this principle has been consolidated in the State Strategic Waste Management Plan, the implementation of principle „polluter pays“ in the sphere of waste management is not carried out smoothly.
European Union environment protection principle „polluter pays“ is indirectly implemented by the Republic of Lithuania Package and Package Waste Management Law in which this principle is employed as a responsibility for failure to fulfill requirements of the law and it is planned to implement it in the Drinking Water Supply and Waste Water Management Law.

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