Article 48. When for the operation of a facility the licence granted in conformity with the provisions of this Decree has expired and a new licence has been issued for the same facility, with a view to the application of the environmental taxes mentioned in Article 46, paragraph 1 and paragraph 2 the new licence shall be deemed to have been issued either with effect from the time mentioned in the licence decision if the licensing authority has taken a decision within the legally determined period, or with effect from the time when this decision should have been taken in conformity with the legally set period.