Article 47.

The environmental tax mentioned in Article 45 shall be owed:

at the moment the waste is processed in the facilities mentioned in Article 46, paragraph 1, subparagraph 1, 1° to 18° inclusive and paragraph 2, subparagraph 1, where the amounts mentioned in Article 46, paragraph 1, subparagraph 1, 1° to 18° inclusive and paragraph 2, subparagraph 1 are concerned;

at the moment the waste produced in the Flemish Region is shipped for the purposes of its processing outside the Flemish Region, where the amounts mentioned in Article 46, paragraph 1, subparagraph 1, 19° are concerned.

 

When a waste undergoes different treatment methods, the tax shall only be payable for the first treatment method applied that is subject to the tax. The exemption from the tax shall also apply for the admixtures added in the first treatment method.