Article 56.

With regard to the party responsible for paying the tax referred to in Article 45, the repayment of excessively declared and paid environmental taxes can take place by setting it off against the due amount to be declared and paid in a next quarter of the current calendar year.

 

With the quarterly declaration the party responsible for paying the tax shall append the necessary documents to prove the validity of his calculation. If this calculation is incorrect or wrongly applied, further claims as mentioned in Article 50, paragraph 3 remain possible.