Kioto protokolo mechanizmai. Taršos vienetų apmokestinimas

LTStraipsnyje analizuojami Kioto protokolo mechanizmai, kuriais remdamosi valstybės privalo vykdyti įsipareigojimus, siekdamos mažinti C02 susiformavimą ir išmetimą į aplinką, skatinant ekonomiškai efektyvaus išmetamo šiltnamio dujų kiekio mažinimą įvairiose gamybinės veiklos srityse. Taip pat straipsnyje nagrinėjamas dėl Kioto protokolo mechanizmų gautų taršos vienetų sunaudojimo ir realizavimo apmokestinimas PVM ir pelno mokesčiais.

ENAccording to the Kyoto Protocol, 15 EU member states of the time set before themselves a very ambitious goal - by 2012 to reduce the level of their common gas emissions causing the greenhouse effect by 8%, as compared to the level of 1990. The European Commission allocated emissions quotas for the period of 2008-2012 based on the actual carbon dioxide emissions of the last year, and Lithuania was allowed 8.8 m of free tradable emissions permits a year, which is half the amount requested by the Lithuanian companies of power, cement and glass industry. The Ministry of Environment of the Republic of Lithuania plans that the amount of tradable emissions permits should be sufficient for Lithuania even in case of closing of Ignalina Nuclear Power Plant. Involvement of Lithuania in JIP as the receiving country is quite restricted due to the limited number of potential projects. A bigger potential is offered for an investing party to JIP and CDM. JIP are implemented in Lithuania to reduce gas emissions causing the greenhouse effect in those sectors which do not fall under the ETS. The State Tax Inspectorate groundlessly explains 'hat if enterprises obtain tradable emissions permits from the Ministry of Environment free of charge, then the purchase price equals 0, as enterprises incur no costs of purchase. In its explanations, the tax administrator also unreasonably maintains that in case of purchase of the missing number of tradable emissions permits, ERUs or CERs from third persons, the enterprise could account the purchased emission reduction units as intangible fixed assets, provided that the criteria of fixed assets are met, and attribute depreciation amounts to permitted deductions of limited values on the basis of the rules of depreciation for the intangible assets (by year) set in Annex 1 to the Law on Corporate Income Tax, when calculating the taxable profit.According to the Lithuanian legislation, the place of transfer of emissions units is determined in line with the provisions of Article 13 (1) and (6) of the Law on Value Added Tax. Emissions units transferred to Lithuanian taxable persons are subject to taxation with VAT rate of 19 per cent. Where emissions units are transferred to a taxable person domiciled in another member state or any person established beyond the boundaries of the territory of the European Communities, the service of transfer of emissions units is considered to be rendered beyond the territory of the country, in which case it is not subject to VAT taxation in Lithuania.