Summary

In environmental law, there is no need to determine the specific result to be achieved with a regulation (e.g. the quality of the environment or the emission limit value); instead, imposing a fee on environmentally harmful activities also serves the goal of reducing the negative environmental impact. Regulatory tools of this type encourage the person carrying out the activity to select less environmentally damaging activities and cheaper ways of using the environment. In Estonian environmental law, the environmental charge is such a tool. Situations for applying the environmental charge are laid down in the Environmental Charges Act. Although, the Taxation Act applies to most of the environmental charges, the environmental charge is not a tax.

Based on the case-law of the Supreme Court, the legal nature and goals of the environmental charges shall be taken as the basis when shaping and interpreting the institute of the environmental charge. This article attempts to determine and define these elements of environmental charges. First, an overview is given of the effective rules of the environmental charges and the connection between the environmental charges, and the principle of the environmental law that the pollutant pays is explained. Then, the legal nature of environmental charges is discussed. Finally, the goals of the environmental charges established with the Environmental Charges Act are analysed.