Operators of facilities with a licence obligation as mentioned in Article 46, paragraph 1, subparagraph 1, 1° through 18° and paragraph 2, subparagraph 1, as well as enterprises and facilities that are professionally engaged in the collection or transport of waste, waste traders and brokers with a view to its treatment outside the Flemish Region, as mentioned in Article 46, paragraph 1, subparagraph 1, 19°, shall be subject to an environmental tax.
Municipalities or associations of municipalities acting on their behalf may be directly liable for environmental taxes for the household and municipal waste picked up by them if they have received authorisation for this from OVAM. The authorisation shall mention the waste stream, the concrete destination and the applicable tax rate. A copy of this authorisation shall be provided to the operator of the facility to which the waste stream in question is being removed. The operator shall state the quantities concerned in an appendix to his declaration with reference to the respective authorisation. The operator shall report these quantities in good time to the municipalities or the associations of municipalities acting on their behalf that themselves act as the party responsible for paying the tax for the quantities concerned and shall submit a declaration in accordance with the provisions of this Decree.
Without prejudice to the exception specified in subparagraph 2 of Article 47, the tax mentioned in Article 46, paragraph 1, subparagraph 1, 1° through 18° and paragraph 2, subparagraph 1, shall apply for the quantities of waste as they are landfilled, incinerated or co-incinerated, including admixtures which were added for the purposes of landfilling, incineration or co-incineration.