Section 5.
Environmental Fund and dossier taxes


Article 11.

§1.

An Environment Fund shall be established. The Environment Fund is a budgetary fund within the meaning of the provisions of Article 15, §2 of the Flemish Code of Public Finances of 29 March 2019.

 

§2.

The resources available to the Environmental Fund are:

the balance of the Environmental Fund available as of 31 December of the year preceding the budgetary year;

all receipts resulting from the application of this Decree;

other resources allocated to the fund by virtue of statutory and decreed provisions.

 

§3.

The resources of the Environmental Fund shall be used for policy costs associated with the preparation, organisation and execution of this Decree.

 

§4.

The Government of Flanders manages the Environmental Fund.


It shall provide the necessary administrative and logistical support for the Environmental Fund and can, in accordance with the applicable rules, delegate some of its powers to the senior official appointed for that purpose.

§5. The Government of Flanders shall establish the organic rules that apply to the financial and material management of the Environmental Fund.


Article 12.

§1.
Any natural or legal person shall owe a file tax in the following cases:

when submitting a permit application in the first instance to the Government of Flanders or the regional environmental official;
when lodging an appeal against a decision in first instance regarding an application for an Environment Permit, except in the case of an appeal against a tacit refusal;
when lodging an appeal against a decision in the first instance regarding a request for an update, except in the case of an appeal against an implied refusal.

 
The appellants stated in article 53, 3° to 6° inclusive shall not owe a file tax.

§2.
The file tax shall amount to:

in the case of an application as stated in paragraph 1, 1° that is processed in accordance with the usual procedure: EUR 500;
 in all other cases referred to in paragraph 1: EUR 100.

 

§3.
The file tax shall be paid into the following account:

the account of the province in the case of appeals to the deputation;
the account of the Environmental Fund in the case of applications or appeals to the Government of Flanders.

 

§4.

The Government of Flanders can establish more specific rules regarding the file tax.