In article it is answered to a question of the subject of payment of charge for pollution of surrounding environment in case of fuel use on davalchesky conditions.
Between ATP and agricultural enterprise the hiring work contract about providing transport services is concluded, according to which ATP on davalchesky conditions uses agricultural enterprise fuel.
Who should pay charge for pollution of surrounding environment: ATP or agricultural enterprise?
Payers of charge for pollution of surrounding environment (further – collecting) according to Inyostruktsiya No. 162* item 2.1 are, in particular, subjects of a hoyozyaystvovaniye who in the territory of Ukraine and within its continental shelf and an isklyuchitelyyony (sea) economic zone carry out emissions and dumpings of polluting substances in okruzhayuyoshchy environment and place a waste.
Object of calculation of collecting for mobile istochyonik of pollution are volumes of actually isyopolzovanny types of the fuel, as a result which sozhzheyoniya polluting substances (Instruction No. 162 item 3.1) are formed.
According to Instruction No. 162 item 6.2 the collecting sum ischislyaetsya proceeding from amount of actually used fuel and its look, on the basis normativov charge for emissions and correcting koefficientov, determined by a place of a tax registrayotsiya of the payer.
Thus, in the given situation platelshchiyoky collecting ATP, as to them proizvodyatsya the emissions which are forming as a result of an isyopolzovaniye of vehicles and burning thus of fuel (irrespective of conditions of its priobreyoteniye) is.
* the Instruction about an order of calculation and payment of collecting for a zayogryazneniye of the surrounding environment, approved by the order of the Ministry of protection of surrounding environment and nuclear safety of Ukraine from 19.07.99 of No. 162.
(On Balans-Agro newspaper materials).