Notification Detail

Amendment to Act LXXXV of 2011 on environmental protection product charges

Notification Number: 2015/604/HU (Hungary)
Date received: 02/11/2015
End of Standstill: 03/11/2015
Fiscal Measures: Yes

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Message 002

Communication from the Commission - TRIS/(2015) 03364
Directive (EU) 2015/1535
Translation of the message 001
Notification: 2015/0604/HU

No abre el plazo - Nezahajuje odklady - Fristerne indledes ikke - Kein Fristbeginn - Viivituste perioodi ei avata - Καμμία έναρξη προθεσμίας - Does not open the delays - N'ouvre pas de délais - Non fa decorrere la mora - Neietekmē atlikšanu - Atidėjimai nepradedami - Nem nyitja meg a késéseket - Ma’ jiftaħx il-perijodi ta’ dawmien - Geen termijnbegin - Nie otwiera opóźnień - Nao inicia o prazo - Neotvorí oneskorenia - Ne uvaja zamud - Määräaika ei ala tästä - Inleder ingen frist - Не се предвижда период на прекъсване - Nu deschide perioadele de stagnare - Nu deschide perioadele de stagnare.

(MSG: 201503364.EN)

1. Structured Information Line
MSG 002 IND 2015 0604 HU EN 02-11-2015 HU NOTIF

2. Member State

3. Department Responsible
Igazságügyi Minisztérium
EU Jogi Megfelelésvizsgálati Főosztály
Műszaki Notifikációs Központ

Kossuth tér 2-4.
Tel. : (36-1)795-5733,

3. Originating Department
Földművelésügyi Minisztérium
Környezetfejlesztési Főosztály

Kossuth tér 11.
Tel: (36-1) 7952-470
E-mail cím:

4. Notification Number
2015/0604/HU - S20E

5. Title
Amendment to Act LXXXV of 2011 on environmental protection product charges

6. Products Concerned
Parts incorporated into motor vehicles.

7. Notification Under Another Act
- Directive 94/62/EC on packaging and packaging waste

8. Main Content
The draft essentially contains the following amendments:
• introduction of a motor vehicle flat-rate product charge in an effort to reduce administration,
• streamlining the fulfilment of individual waste management,
• specification of the system of sanctions of the Act on environmental protection product charges and the supplementation thereof with a late penalty,
• other amendments: this includes broadening the definitions and specifications introduced in order to facilitate legal interpretation.

9. Brief Statement of Grounds
The proposal aims to incorporate the experiences of those implementing the law, accumulated after the entry into force of Act LXXXV of 2011 on environmental protection product charges (hereinafter referred to as the 'Act on environmental protection product charges) on 1 January 2012.
The review of the product charge regulation is based on the professional experiences of those implementing the law and the reasons outlined on the basis of resolution requests submitted to the legislative authority.

Motor vehicle flat rate:
The substantive scope of the product charge regulation affects numerous product groups that are incorporated into motor vehicles. These include rubber tyres, batteries, lubricating oils and electrical and electronic equipment. This means that car manufacturers and distributors are, on multiple occasions, subject to the product charge regulation and face a heavy administrative burden. The current amendment introduces the option of paying a flat rate, meaning that uniform rate categories are created on the basis of the actual product charge payable on the above-mentioned components that are subject to a product charge. This is paid (in the form of a flat rate) by the entity placing the product on the market, without any separate accounting or documentation, upon the first placement on the market, use for own purposes or reception of the product. The financial burden on the affected obligated entities is not subject to any change, but their administrative obligation will be reduced.

Streamlining the fulfilment of individual waste management:
The entity required to pay a product charge may (at its own discretion) fulfil its product charge obligation collectively, thereby meeting its waste management obligation individually or by paying a flat rate. The administrative burden on those opting for individual waste management is significant in relation to those opting for collective fulfilment. The statutory amendment proposal would reduce the current quarterly report and payment obligation to a single advance payment by 20 December of the year under review, and a single tax return to be filed by 20 April of the year following the year under review. This proposal does not reduce the charges payable by stakeholders, but defers the payment to a later point in time and reduces the related administrative burden.

Broadening the definition of ‘placement on the market’:
‘Placement on the market’ henceforth also includes distance selling (online commerce). Under current regulation, if an entity sells a product subject to a product charge domestically through distance selling, said entity incurs a product charge obligation arising from the product’s placement on the market. However, if a foreign entity sells the same product subject to a product charge to a Hungarian buyer in the context of distance selling, said entity is not required to pay. This is discriminative vis-à-vis entities engaged in domestic online commerce and puts them at a market disadvantage. The proposed amendment resolves this disadvantage by henceforth imposing a product charge obligation on the entity conducting the free or onerous sale of a product subject to a product charge in the context of distance selling from abroad, if said entity is subject to a VAT registration obligation pursuant to VAT legislation.

10. Reference Documents - Basic Texts
Reference(s) to basic text(s): Act LXXXV of 2011 on environmental protection product charges (Notification 2011/327/HU) and the latest amendments thereto (Notifications 2011/600/HU, 2011/610/HU and 2013/577/HU, 2014/551/HU).
The basic texts were forwarded with an earlier notification: 2011/0327/HU

11. Invocation of the Emergency Procedure

12. Grounds for the Emergency

13. Confidentiality

14. Fiscal measures

15. Impact assessment

16. TBT and SPS aspects
TBT aspect

No - the draft is neither a technical provision nor a conformity assessment procedure.

SPS aspect

No - the draft is neither a sanitary nor phytosanitary measure.

European Commission

Contact point Directive (EU) 2015/1535
Fax: +32 229 98043

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