The Eco-tax Commission has advised in favour of the entry into force of the Eco-tax on packaging of the industrial products listed in the Eco-tax Law (ink, glue, oil, certain solvents and pesticides) but with the possibility of exemption if a deposit system ("consigne/statiegeld") is introduced and if the packagings are re-used or adequately destroyed at the expense of the tax debtor. This Eco-tax has to enter into force at the latest on March 1, 1995. A Royal Decree will establish its modalities.

The Eco-tax on PVC packaging of beverages is also to enter into force at the latest on March 1, 1995. Although the Court of Arbitration, in its judgement of February 2, 1995, refused to annul this Eco-tax, it appears that the Eco-tax Commission is considering proposing to abolish this specific Eco-tax and not to distinguish between categories of packaging and beverages.

The Commission also requested the Belgian government to modify the Eco-tax on pesticides which is to enter into force on March 1, 1995. Instead of dividing the pesticides into four categories on the basis of their degree of harmfulness and levying the tax per gram of active substance with a possible exemption if no unharmful alternative is available, the Commission proposes to establish a list of harmful products which will be subject to the Eco-tax.

The content of this article is intended to provide general information on the subject matter. It is therefore not a substitute for specialist advice.

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