monograph prepared within the framework of a project entitled.:

Size: px
Start display at page:

Download "monograph prepared within the framework of a project entitled.:"

Transcription

1 Waste electrical and electronic equipment (WEEE). WEEE Management System in Poland and other European countries - aspects of functioning, selected waste electrical and electronic equipment processing technologies monograph prepared within the framework of a project entitled.: Polish-Norwegian Partnership for Knowledge Transfer in the field of Waste Electrical and Electronic Equipment Management in Poland, with special emphasis on Mazowieckie and Śląskie voivodships financed with the Norwegian Financial Mechanism Warsaw, 2011

2 Institute of Mechanized Construction and Rock Mining Cooperation: Sintef Stiftelsen Authors: dr inż. Ireneusz Baic (Editor in Chief) mgr Agnieszka Banrowska mgr Katarzyna Biel (Technical Editor) mgr Marek Gajewski inż. Janusz Oleszczak mgr Magdalena Pańkowska mgr Elżbieta Uzunow ISBN Publisher: Institute of Mechanized Construction and Rock Mining Racjonalizacji 6/8 Str., Warsaw, Translation from Polish: Nowkom, Wilcza 44/5 Str., Warszawa Cover design, typesetting and printing: Printing Houes Madoń Media, Seat: 10/11. Gałczyńskiego Str, Sokołów Podlaski Printing House: 1 Leśna Str, Łomianki, tel.: sekretariat@madonmedia.com, biuro@madonmedia.com

3 CONTENTS INTRODUCTION 5 1. SOURCES OF LAW 7 2. EU LEGISLATION 8 3. NATIONAL LEGISLATION ENTITIES RESPONSIBLE FOR FULFILLING THE OBLIGATIONS ARISING FROM THE WEEE ACT Responsibilities of undertakings Responsibilities of consumers, manufacturers, importers Responsibilities of those who introduce, collect, process, recycle, and are engaged in other recovery processes QUANTITATIVE AND QUALITATIVE RECORDING OF COLLECTED WEEE WEEE collection levels Recovered and recycled waste equipment Quantitative balance of WEEE production Large-sized equipment Small-sized equipment Computer hardware Audiovisual equipment Lighting equipment Overall balance of waste during WASTE ELECTRICAL AND ELECTRONIC EQUIPMENT COLLECTION LEVELS, WEEE RECOVERY AND RECYCLING LEVELS FOR THE SPECIFIC GROUPS REGISTER OF WASTE ELECTRICAL AND ELECTRONIC EQUIPMENT RECOVERY OPERATORS AND ORGANIZATIONS Electrical and electronic equipment recovery organizations WEEE COLLECTION REPORTING FINANCIAL LIABILITY EDUCATION FOR THE ENVIRONMENT WASTE ELECTRICAL AND ELECTRONIC EQUIPMENT COLLECTION SYSTEMS Austria Denmark France Netherlands Germany Switzerland Sweden Poland WEEE MANAGEMENT IN NORWAY Norwegian institutions engaged in waste management process General description of WEEE management in Norway WEEE collection in Norway WEEE processing in Norway Systematic WEEE collection solutions and WEEE register in Norway Duties of Norwegian system participants 64

4 12.7. Main operators on the Norwegian market EFFECTIVNES OF WEEE MANAGEMENT IN POLAND WEEE PROCESSING TECHNOLOGIES KÜHLTEG system of environmentally sound disposal of waste cooling equipment (refrigerators and freezers) Cooling equipment disposal installation A system for disposal of waste containing mercury compounds from used mercury lamps, glow tubes and popular mercury batteries, with EKOTROM-2 device Used fluorescent lamp redistribution ecosystem Waste electrical and electronic equipment disposal Cathode ray tube disposal technology and line Neutralization of fluorescent lamps and other mercury-containing waste ( wet method) Treatment systems for glass produced from waste electrical and electronic equipment through implosion Recycling of monitors Recycling of light bulbs with their own automatic oxidation process Recovery of metals from waste electrical and electronic equipment (WEEE) through leaching and electrolysis Disassembling mobile telephones with the use of an induction heater REFERENCES 89

5 INTRODUCTION The rules of proceeding with waste electrical and electronic equipment (WEEE) to ensure protection of human health and life, and to protect the environment in accordance with sustainable development principles, are defined by the Waste Electrical and Electronic Equipment Act of 29 July 2005 (Journal of Laws of 2005, No. 180, item 1495), hereinafter referred to as the WEEE Act, with secondary legislation. New regulations, arising from amendment of the aforementioned Act, have been in force since 1 January The amended Act of 21 November 2008 on Amending the Waste Electrical and Electronic Equipment Act and Amendment of Certain Other Acts of Law (Journal of Laws of 2008, No. 223, item 1464), hereinafter referred to as the amended WEEE Act, is the primary Act of law that defines the duties of entities placing electrical and electronic equipment on the market in the territory of Poland, as well as operators in the field of waste electrical and electronic equipment collection, processing, recovery and recycling, equipment users, and recovery organizations; furthermore, the Act sets forth the legal framework for functioning of the Register kept by the Chief Inspector of Environmental Protection. Waste equipment means waste items belonging to one of the categories defined in Annex 1 to Waste Act of 27 April 2001 (Journal of Laws of 2001, No. 62, item 628), which the holder disposes of, intends to dispose of, or is obliged to dispose of. The purpose of amendment of the WEEE Act is the desired achievement of full transposition by Poland of Directive 2002/96/EC of the European Parliament and of the Council of 27 January 2003 on waste electrical and electronic equipment (WEEE) (Official Journal L 37 of 13 February 2001), and the 2010 National Waste Management Plan. The objective of the new legislation is to improve the effectiveness and efficiency of waste electrical and electronic equipment management system so that to achieve the objective set by the EU Directive and to reach a target rate of separate collection of WEEE of 4 kg on average per inhabitant per year. An important change in the legislation is the implementation of minimum yearly mandatory targets of WEEE collection for entities placing equipment on the market, expressed as a percentage of the quantities (weight) of electrical and electronic equipment sold on the market - on the basis of new Article 27a of the Act of 21 November 2008 on Amending the Waste Electrical and Electronic Equipment Act and Amendment of Certain Other Acts of Law (Journal of Laws of 2008, No. 223, item 1464). On 30 December 2008, Regulation of the Minister of the Environment of 22 December 2008 concerning minimum yearly rates of waste equipment collection was signed (Journal of Laws of 2008, No. 235, item 1615). Issuance of the above mentioned Regulation, which sets out the mandatory yearly targets for waste equipment from households, is among the key provisions of the Act approved by the Sejm (lower house of parliament) on Amending the Waste Electrical and Electronic Equipment Act and Amendment of Certain Other Acts of Law. 5

6 6 This monograph was developed within the framework of the project called Polish- Norwegian partnership for knowledge transfer in the field of waste management of electrical and electronic equipment in Poland, with particular emphasis on the Mazovia and Silesia Regions (WEEE), funded by the Norwegian Financial Mechanism. To meet the problems of the waste electrical and electronic equipment management (WEEE), Institute of Mechanised Construction and Rock Mining has prepared a project focusing on the dissemination and transfer of knowledge and good practices in the area of WEEE The project received support from Norway through co-financing its implementation with the Norwegian Financial Mechanism (under Priority 2.9. Regional policy and cross border activities ). Project Coordinator is the Institute and its partner cooperating in the implementation is Sintef Stiftelsen - the largest independent research organization in Scandinavia. The project focuses on the implementation of the educational program and helps in search and transfer of good practices and innovative technologies of WEEE management to and from Polish enterprises. The main objective of the project is to disseminate knowledge relevant to WEEE management and support companies in the area of waste management of electrical and electronic equipment. In order to achieve this objective a number of educational, promotional and business activities has taken place. The development of this monograph is provided to carry out as a task in an educational activities package. The main objective of the monograph is to familiarize its readers with the system of managing WEEE that operates in Poland and in selected European countries, as well as with selected existing methods - waste disposal technologies of electrical and electronic products that have been identified within the project framework. In the first section of the monograph there is indicated a key legislation concerned with WEEE. The second chapter focuses on the legislation in force at the European level, while the third chapter at the national level. The next chapter presents the competence responsible for fulfilling the obligations under the Act on WEEE. The fifth chapter presents the quantitative and qualitative inventory of WEEE developed on the basis of data provided by the Chief Inspector of Environmental Protection. The next section presents the levels of WEEE collection and recovery and recycling targets for different groups of equipment. Chapter eight concerns the reporting of WEEE collection, while the ninth chapter - financial responsibility, including fines and penalties for participants in the system in Poland. Chapter ten identifies those responsible for educating the public on proper handling of waste electrical and electronic equipment. Eleventh chapter was devoted to discussion of the existing systems of managing WEEE in selected European countries. The next chapter presents a system for WEEE management in Norway. The thirteenth chapter is a summary of several years of system s operation related to WEEE management in Poland. The fourteenth chapter is devoted to the presentation of selected technologies for WEEE processing. A team of employees participated in the project were involved at work on the monograph, and additional support were given to it by the Polish and Norwegian experts.

7 1. SOURCES OF LAW The purpose of Directive 2002/96/EC of the European Parliament and the Council of 27 January 2003 on waste electrical and electronic equipment (WEEE) is the prevention of such waste, and in addition, support the reuse, recycling and other forms of recovery of such waste so as to reduce the quantity of stored or incinerated waste electrical and electronic equipment (WEEE). WEEE Directive: sets out the obligation to collect, process, recover and reuse/recycle (with reuse of the entire equipment specified as the first priority); requires Member States to set up systems for collecting used electrical and electronic equipment; defines multiple new obligations, such as obligation to adopt legislation obligating producers to finance the costs of collection, processing, recovery, recycling and environment friendly disposal of WEEE from households and from other sources, such as institutions and businesses. On 21 October 2005, the Waste Electrical and Electronic Equipment Act of 29 July 2005 (WEEE Act) entered into force (Journal of Laws of 2005, No. 180, item 1495), as transposition of Directive 2002/96/EC of the European Parliament and of the Council of 27 January 2003 on waste electrical and electronic equipment (WEEE). WEEE Act: sets out the requirements to be fulfilled by electrical and electronic equipment and the rules of proceeding with waste equipment so as to protect human life and health and to protect the environment in accordance with sustainable development principles; imposes an obligation on producers and importers who put electrical and electronic equipment on the market to establish WEEE collection, recovery and recycling systems; sets out WEEE management obligations of other entities - collecting entities, processing entities, recyclers, communes, and consumers. The amended WEEE Act of 21 November 2008 (Journal of Laws of 2008, No. 223, item 1464) introduces certain changes aimed at facilitating operation of waste electrical and electronic equipment system so as to achieve a minimum yearly WEEE collection target of 4 kg per inhabitant in Poland. The new legislation has been in force since 1 January The main changes include: introduction of new definitions and amending the existing definitions (business operators, entities placing equipment on the market, collecting entities, processing plants); recognition of scrap yards and servicing points as WEEE collecting entities; authorization of the competent minister of the environment to issue a regulation setting out minimum yearly targets for collection of WEEE from households; introduction of degressive rates of product fees; new regulations concerning presentation of waste management costs (WMC) in product prices; 7

8 imposing an obligation to organize educational campaigns on entities placing equipment on the market. Act of 13 September 1996 on Maintaining Cleanliness and Order in Communes (Journal of Laws of 2005, No. 236, item 2008) defines the tasks of communes and duties of real property owners in relation to maintenance of cleanliness and order, as well as the conditions of granting permission to service providers in the field covered by the scope of the Act regulation. 2. EUROPEAN UNION LEGISLATION The primary European Union instrument in respect of the functioning of WEEE collection systems is Directive 2002/96/EC of the European Parliament and of the Council of 27 January 2003 on waste electrical and electronic equipment (WEEE). The Directive sets out the rules of implementing the objectives of the Community s environment policy, including in particular to preserve, protect and improve the quality of the environment, and to utilize natural resources prudently and rationally. The purpose of Directive 2002/96/EC is, as a first priority, the prevention of waste electrical and electronic equipment (WEEE), and in addition, the reuse, recycling and other forms of recovery of such wastes so as to reduce the disposal of waste. The Directive introduced multiple basic concepts concerning various aspects of functioning of the WEEE system. Some of them had already been defined by other directives, others had to be redefined (taking into consideration the characteristics of WEEE), and still others were specified for the first time. The Directive also sets out the minimum mandatory recovery targets for each group, as well as minimum WEEE reuse and recycling targets. The Directive introduced the requirement to attach uniform labels with a crossed rubbish container symbol to electrical and electronic equipment put on the market after 13 August Member States undertook to inform the Commission on a regular basis of the effects of implementation of national legislation arising from the guidelines of the Directive. EU Member States further agreed to provide appropriate supervision and control over implementation of these regulations and to introduce certain restrictions to be imposed on WEEE management system participants in the event of breach of legislation adopted in accordance with the Directive. Directive 2002/96/EC of the European Parliament and of the Council of 27 January 2003 on waste electrical and electronic equipment (WEEE) The purpose of this Directive is to support the reuse, recycling and other forms of recovery of waste electrical and electronic equipment (WEEE) so as to reduce the quantities of such waste for neutralization, as well as to improve environmental efficiency of business operators involved in WEEE processing. WEEE Directive defines the criteria applicable to collection, processing and recovery of used electrical and electronic equipment. It states that producers are responsible for financing the majority of these activities (producer s responsibility). Member States are responsible for establishing such collection systems in which end holders and resellers of electrical and electronic equipment will be able to return such equipment from households free of charge. The 8

9 Directive defines targets for recycling and recovery of materials and components of separately collected waste. Producers are obliged to provide information required by users to enable them to identify the components, substances and hazardous contents in the equipment. Directive 2006/12/EC of the European Parliament and of the Council of 5 April 2006 on waste The essential objective of all provisions relating to waste disposal must be the protection of human health and the environment against harmful effects caused by the collection, transport, treatment, storage and tipping of waste. Member States should take appropriate measures to promote restriction of waste production, to promote waste recycling and processing, recovery of materials and energy, and any other waste reuse process. In order to ensure protection of the environment, a system of permits for business operators engaged in waste disposal, warehousing or landfilling on behalf of third parties. A supervision system has also been established for business operators engaged in disposal of their own waste or collection of third party waste, as well as a plan incorporating primary aspects to be taken into consideration with respect to various waste disposal processes. Directive 2003/108/EC of the European Parliament and of the Council of 8 December 2003 amending Directive 2002/96/EC on waste electrical and electronic equipment (WEEE) The most important change was related to financing of waste electrical and electronic equipment from non-household users. Article 9 of Directive 2002/96/EC was replaced by: Member States shall ensure that, by 13 August 2005, covering the costs of collection, processing, recovery and environmentally sound disposal of WEEE from users other than private households from products put on the market after 13 August 2005 is to be provided for by producers. For historical waste being replaced by new equivalent products or by new products fulfilling the same function, covering the costs shall be provided for by producers of those products when supplying them. Member States may, as an alternative, provide that users other than private households also to be made, partly or totally, responsible for financing the collection system. Council Directive 91/689/EEC of 12 December 1991 on hazardous waste The object of this Directive, drawn up pursuant to Article of Directive 75/442/EEC, is to approximate the laws of the Member States on the controlled management of hazardous waste. Member States ensure that hazardous waste is recorded and identified. They also ensure that different categories of hazardous waste are not mixed and that hazardous waste is not mixed with non-hazardous waste. Every establishment or undertaking which disposes of or recovers hazardous waste must obtain a permit. The requirement to obtain such permit can be abandoned if the applied recovery method guarantees non-existence of any risk for human health or the environment, or if the given Member State takes appropriate measures to identify general conditions for various methods of recovery. 9

10 Establishments or undertakings which dispose of or recover hazardous waste, as well as producers of hazardous waste, are subject to periodical inspections. Directive 2002/95/EC of the European Parliament and of the Council of 27 January 2003 on the restriction of the use of certain hazardous substances in electrical and electronic equipment RoHS Directive entered into force on 1 July 2006 and is mandatory in every Member State. The above Directive restricts the use of six hazardous substances in manufacture of different types of electrical and electronic equipment. It is closely related to Directive 2002/96/EC (WEEE), which sets out the targets for collection, recycling and recovery of electrical equipment, and it is a part of a legislation initiative aimed at resolving the issue of production of enormous quantities of toxic electronic waste. RoHS is often referenced as a Directive concerning lead (Pb), but in fact it prescribes restriction of the use of the following six substances: lead (Pb), mercury (Hg), cadmium (Cd), hexavalent chromium (Cr6+), polybrominated biphenyls (PBB) and polybrominated diphenyl ethers (PBDE). The two latter substances are flame retardants used in many types of plastics. The maximum acceptable concentration is 0.1% or 1000 ppm (with the exception of cadmium, which is restricted to 0.01% or 100 ppm) of uniform material weight. It means that the restrictions do not apply to finished product quantity or part thereof but to every single substance which may (theoretically) be separated with mechanical measures. The key purpose of waste electrical and electronic equipment Directive is to reduce the quantity of toxic WEEE reaching collection facilities through encouraging to undertake top priority actions in the waste handling hierarchy: from poor responses in terms of the environment, i.e. storage, to enhancement of recovery and reuse of products as far as possible. Directive 2002/96/EC of the European Parliament and the Council of 27 January 2003 on waste electrical and electronic equipment (WEEE) aims at tackling improper treatment of waste electrical and electronic equipment. Waste electrical and electronic equipment is the fastest growing stream of waste in the European Union, producing 8.3 to 9.1 million tonnes of waste in 2005, and this value is estimated to reach 12.3 million tonnes in In 2020, the quantity of properly processed waste should increase to 4.3 million tonnes (from the original level of 3.4 million tonnes in 2005). Below is a selection of data concerning WEEE collection estimations for

11 Fig Anticipated allocation 2020 Anticipated allocation produced quantity of EEE that became waste during the year collected 0,0 5,0 10,0 15,0 20,0 Quanity (Mt) illegal land fills and dumpsites property managed (reported) property managed (not reported) improperty managed, in or outside the EU Source: Fig Anticipated collection 2020 Anticipated collection produced quantity of EEE that became waste during the year collected 0,0 5,0 10,0 15,0 20,0 Quanity (Mt) Non-separate collection Municipal collection Retail/resellers Reuse centres Independent collection B2B collection Source: When WEEE is treated without proper procedures, environmental harm arises, inparticular from release of heavy metals, like mercury, from compact fluorescent lamps and flat-screen TVs. Recycling procedures that do not use best practice waste recyclable precious metals and plastics with knock-on energy use and environmental harm from production of virgin material. Of the unnecessary costs identified in the operation of the WEEE Directive the most significant come from uncertainty on the scope of the Directive and requirements for producers to register and report in each Member State they sell in. Specific activity required by business from these, and other avoidable administrative costs are estimated at 66mln /year. 11

12 All EU Member States are obliged to transpose the regulations of WEEE Directive to their respective legislative frameworks. The provisions of that Directive have a major influence on the duties of electrical equipment manufacturers, traders and users. It is a common problem for new Member States that environmental directives are developed on the basis of experience of those Member States which have significantly higher financial potential, enabling them to meet the requirements arising from these regulations. An example of the above issue is the 4 kg target of WEEE collected per year per inhabitant. According to observation of the situation in Poland with respect to separate collection, which has until now been based on voluntary actions by business operators, there is a real risk of achievement of targets in this respect. 3. NATIONAL LEGISLATION 1. Act of 27 April Environmental Protection Law (Journal of Laws of 2008, No. 25, item 150, as amended) sets out the principles of protecting the environment and use of environmental resources, with due consideration of sustainable development requirements; ways of preventing pollution; regulations concerning environmental policy and environmental protection programs; general requirements concerning production and placing of products on the market, particularly with respect to restriction of: consumption of substances and energy, use of substances and technical solutions that may have an adverse environmental impact during the product life and after the product becomes waste, use of substances or technical solutions that prevent repairs, disassembly for the purpose of separating used-up parts requiring special procedure, or reuse of a part of the product in another product, or reuse for other purposes. 2. Act of 27 April 2001 on Waste (Journal of Laws of 2007, No. 39, item 251, as amended) sets out the rules of proceeding with waste so as to ensure protection of human life and health and protection of the environment in conformity with sustainable development principles, particularly the principle of waste pro-duction prevention or limitation of waste quantity and adverse environmental impact, as well as waste recovery, recycling or disposal. The Act lists the duties of waste holders, specific principles of managing certain types of waste, as well as waste storage and warehousing methodologies. 3. Act of 11 May 2001 on Packaging and Packaging Waste (Journal of Laws of 2003, No. 11, item 97) sets out the requirements which must be met by packaging in terms of environmental protection regulations, and proceeding with packaging and packaging waste to ensure protection of human life and health and protection of the environment in accordance with sustainable development principles; the Act further specifies the duties of each manufacturer, importer, intracommunity buyer, exporter, intra-community supplier of packaging and packaged products, as well as the duties of the seller and user of packaged goods. 4. Act of 11 May 2001 on Duties of Business Operators with respect to Managing Certain Types of Waste, Product Fee, and Deposit Fee (Journal of Laws of 2007, No. 90, item 607) sets out the duties of importers and manufacturers of products, 12

13 relating to placement of packaged products on the domestic market, and presents the rules of determining and charging a product fee and deposit fee. Moreover, the Act obliges public administration authorities to keep packaging waste management records and reports. 5. Act on Maintaining Cleanliness and Order in Communes of 13 September 1996 (Journal of Laws of 2005, No. 236, item 2008) provides supplementary regulation of packaging waste management in communes. It contains significant provisions concerning organization of separate collection of waste and participation by communal authorities in handling of separated hazardous waste. Communes meet these responsibilities through preparing appropriate regulations in force on their local territory. 6. Act on Road Transport of Hazardous Goods of 28 October 2002 (Journal of Laws of 2002, No. 199, item 1671, as amended) sets out the rules of road transport of hazardous goods, requirements to be met by drivers and other persons employed in activities associated with such road transport, as well as by competent supervision and inspection authorities. 7. Act on Railway Transport of Hazardous Goods of 31 March 2004 (Journal of Laws of 2004, No. 97, item 962) sets out the rules of railway transport of hazardous goods, duties of parties engaged in such transport activities, principles of conformity assessment of transport pressure equipment, range of authorization of transport safety advisors, supervision and inspection authorities and units competent in these matters. 8. Act on International Shipments of Waste of 29 June 2007 (Journal of Laws of 2007, No. 124, item 859) sets out the procedure and competent authorities to take actions related to international shipments of waste under Regulation (EC) No. 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste (OJ L 190 of 12 July 2006, p. 1), and financial penalties for default in performance of duties related to international shipments of waste. List of national regulations in force, promulgated under Waste Electrical and Electronic Equipment Act of 29 July 2005 (Journal of Laws of 2005, No. 180, item 1495; Journal of Laws of 2008, No. 223, item 1464; Journal of Laws of 2009, No. 79, item 666) - as at 1 September 2009: 1. Regulation of the Minister of the Environment of 25 January 2006 concerning specific rates of product fees for equipment (Journal of Laws of 2006, No. 19, tem 152) (Article 66(2)). 2. Regulation of the Minister of the Environment of 30 January 2006 concerning form of recycling certificate and form of certificate documenting recovery processes other than recycling (Journal of Laws of 2006, No. 27, item 203) (Article 55). 3. Regulation of the Minister of Finance of 9 March 2006 concerning civil liability insurance of entities placing equipment on the market for nonperformance of waste electrical and electronic equipment collection, processing, recovery, including recycling, and disposal obligations (Journal of Laws of 2006, No. 46, item 332) (Article 19(5)). 13

14 14 4. Regulation of the Minister of Finance of 30 May 2006 concerning specific terms of cooperation between financial institutions and the Chief Inspector of Environmental Protection and the National Fund for Environmental Protection and Water Management, and forms of financial security instruments (Journal of Laws of 2006, No. 95, item 662) (Article 19(4)). 5. Regulation of the Minister of the Environment of 22 December 2008 concerning minimum yearly WEEE collection targets (Journal of Laws of 2008, No. 235, item 1615) (Article 27a(4)). 6. Regulation of the Minister of the Environment of 22 December 2008 concerning rates of registration fee and annual fee (Journal of Laws of 2008, No. 236, item 1649) (Article 9(6)). 7. Regulation of the Minister of the Environment of 28 April 2009 concerning form application for entry to the registry and form of application for amendment of entry to the registry (Journal of Laws of 2009, No. 68, item 582) (Article 8 (9)). 8. Regulation of the Minister of the Environment of 4 May 2009 concerning form of report on quantity and weight of produced WEEE (Journal of Laws of 2009, No. 72, item 627) (Article 24(3)). 9. Regulation of the Minister of the Environment of 12 May 2009 concerning form of report on weight of WEEE collected and forwarded for handling to a waste collector (Journal of Laws of 2009, No. 81, item 682) (Article 40 (2)). 10. Regulation of the Minister of the Environment of 12 May 2009 concerning form of report on processed WEEE (Journal of Laws of 2009, No. 81, item 683) (Article 51(2)). 11. Regulation of the Minister of the Environment of 12 May 2009 concerning forms of reports on waste derived from WEEE (Journal of Laws of 2009, No. 81, item 684) (Article 56(2)). 12. Regulation of the Minister of the Environment of 5 June 2009 concerning method of registry number determination (Journal of Laws of 2009, No. 92, item 760) (Article 10 (3)). 13. Regulation of the Minister of the Environment of 8 June 2009 concerning a list of WEEE processing plants (Journal of Laws of 2009, No. 94, item 783) (Article 33(5)). 14. Regulation of the Minister of the Environment of 8 June 2009 concerning form of mannual report on the amount of product fee payable for equipment (Journal of Laws of 2009, No. 94, item 784) (Article 67 (2)). 15. Regulation of the Minister of the Environment of 15 June 2009 concerning methods of calculation of WEEE recovery and recycling targets (Journal of Laws of 2009, No. 99, item 837) (Article 30(6)). 16. Regulation of the Minister of the Environment of 19 June 2009 concerning forms of WEEE reports (Journal of Laws of 2009, No. 102, item 856) (Article 31 (2)). 17. Regulation of the Minister of the Environment of 16 July 2009 concerning form of WEEE certificate and submission procedure (Journal of Laws of 2009, No. 122, item 1017) (Article 50(8)). 18. Regulation of the Minister of the Environment of 10 August 2009 concerning

15 equipment and waste equipment database (Journal of Laws of 2009, No. 132, item 1092) (Article 15(6)). 4. ENTITIES RESPONSIBLE FOR FULFILLING THE OBLIGATIONS ARISING FROM THE WEEE ACT Improper handling of waste electrical and electronic equipment poses an immediate threat to the environment and to human health. Hazardous and harmful substances contained in the equipment may permeate to soil and thereafter to underground waters as a result of damage to the equipment. As a consequence, they may cause pollution in the environment and health problems in the population. Therefore, it is important to dispose of waste equipment properly, through separate collection (not mixing with other types of waste), appropriate processing and neutralization of hazardous elements and substances, as well as handling of such waste by waste collectors. Electrical waste is transferred from waste collectors to processing plants where hazardous substances are removed and separated, while the specific items are recovered and forwarded to recycling. In addition, recovery of materials which may be reused for manufacturing new equipment leads to a significant reduction of environmental and technology costs (even 90% of a used fluorescent lamp may be reused for manufacturing a new lamp). After entry into force of the Act of 21 November 2008 on Amending the Waste Electrical and Electronic Equipment Act and Amendment of Certain Other Acts of Law (Journal of Laws of 2008, No. 223, item 1464), electrical waste from households may be furnished free of charge to: 1. A scrap yard, licensed to collect waste electrical and electronic equipment and registered with the Chief Inspectorate of Environmental Protection. Scrap yards may not treat used washing machines, refrigerators or dishwashers as waste, and disassemble them in improper conditions. Incorporation of scrap yards is expected to restrict the grey zone of unregistered electrical waste flow and to guarantee proper and safe handling of this waste. 2. A servicing point if the cost of service exceeds the purchase price of a new equipment item or if repairs prove ineffective. A service technician may refuse to accept waste equipment if the customer brings in the equipment with an intention of disposal and not repair, or if an old device is a threat to employees health or life. 3. A shop or wholesale outlet, at the time of purchasing new equipment, for exchange (1 for 1, i.e. old equipment for new). The customer shall provide transport on his own, or arrange it with the shop. 4. A special collection point located in the commune. A database of waste collection points in Poland is available at The customer has to provide transport at his own expense. 15

16 16 The WEEE act defines the following groups of entities responsible for meeting the requirements arising from the above Act in Poland: 1. Entities placing equipment on the market (manufacturers and importers of equipment) and waste electrical and electronic equipment recovery organizations, 2. Users of equipment, 3. Entities engaged in separate collection of WEEE (including retail and wholesale sellers of electrical and electronic equipment), 4. Processing plants, recovery and recycling entities, 5. Operators of scrap yards or equipment servicing points, 6. Institutions responsible for monitoring and controlling compliance with the obligations.

17 Fig. 4-1 Participants of the WEEE handling system WEEE management system participants MINISTERY OF THE ENVIRONMENT CHIEF INSPECTOR OF ENVIRONMENTAL PROTECTION PRODUCER RECOVERY ORGANIZATION CONSUMERS COLLECTOR TAKE BACK COMPANY HANDLING PROCESSING OPERATOR RECYKLER Private Institutional (offices,companies hospitals, schools) Municipal and other public collection points Wholesalers, retailers Licensed WEEE transport operators WEEE recovery and disposal businesses WEEE recovery and disposal businesses Scrab yards Servicing points Source: gospodarowania_zuzytym_sprzetem_elektrycznym_i_elektronicznym_95878.pdf 17

18 4.1. Responsibilities of undertakings Pursuant to the Act of 29 July 2005 on Waste Electrical and Electronic Equipment (Journal of Laws of 2005, No. 180, item 1495), manufacturers and importers who place electrical and electronic equipment on the Polish market are obliged to organize and finance activities related to collection, take-back, handling, recovery and recycling of waste equipment. Since the beginning of 2009, business operators have been under new obligations relating to waste electrical and electronic equipment. The main new obligations include the following: retailers and wholesalers of equipment designed for households are obliged to inform buyers of waste management costs (costs of collection, handling, recycling or other ways of recovery and disposal of waste equipment), entities placing equipment for households on the market have to allocate part of their funds to environmental education, the following entities have to register with the Chief Inspector of Environmental Protection: 1. operators of equipment repair points, 2. operators of scrap yards - if the given scrap yard is certified as a waste equipment collector. It means that such companies are obliged to: collect waste electrical and electronic equipment; file an application to register with the Chief Inspector of Environmental Protection, including the company name, registered office address, VAT ID and statistical number REGON. Furthermore, they have to specify the group and type of equipment collected by them. Such application can be sent to the address of the Chief Inspectorate of Environmental Protection or filed as an electronic document if the company has an electronic signature; use the registration number received from the Inspectorate on documents related to trade of waste produced from WEEE; keep appropriate records and reports. In addition, business operators have to record the weight of equipment collected by them. Reports with such data have to be submitted to the Chief Inspectorate of Environmental Protection every six months. Business operators must specify the quantity and types of collected equipment in the report document. Also, they have to present data concerning quantity of old equipment handed over to processing plants. A report for each period from 1 January to 30 June must be filed until 31 July at the latest. The same report with data for each period from 1 July to 31 December must be filed until 15 March. A registration application must be filed before commencement of business operations in the field subject to mandatory registration. The Act does not specify a deadline for making such registration. 18

19 4.2. Responsibilities of consumers, manufacturers, importers According to the Waste Electrical and Electronic Equipment Act, the consumer: is obliged to hand over waste electrical and electronic equipment to a licensed collector of such equipment (Article 35 of the WEEE Act); may not dispose of waste equipment together with other waste (Article 36 of the WEEE Act). Leaving such equipment anywhere beside a specifically designed location (for example, dumping such equipment to a dustbin, placing in front of a block of flats, abandoning it in a forest) is subject to a fine in amounts ranging from PLN 20 to PLN 5,000 (Article 74 of the WEEE Act); is entitled to leave his waste electrical or electronic equipment free of charge with a shop accepting such waste equipment, in quantities not exceeding the quantity of new equipment sold to him, on a 1 for 1 basis, i.e. a fridge for a fridge, a fluorescent lamp for a fluorescent lamp, etc. (Article 42(1) of the WEEE Act), is entitled to leave his waste electrical or electronic equipment free of charge at a servicing point if repair of such equipment is not possible or commercially viable (Article 42a(1) of the amended WEEE Act); is entitled to hand his waste electrical or electronic equipment free of charge to a waste collection point (Article 37(2) of the amended WEEE Act, with reference to Article 35 of the WEEE Act); is entitled to receive information about the Waste Management Costs (Article 25(7) of the amended WEEE Act). At the same time, under the same Act manufacturers and importers who place electrical and electronic equipment on the Polish market are obliged to organize and finance activities related to collection, take-back, handling, recovery and recycling of waste equipment. The Act allows transferring some obligations from the producer to the waste electrical and electronic equipment recovery organization, and for producers of lighting equipment, the Act stipulates compulsory transfer of obligations on the waste electrical and electronic equipment organization (Article 34(b) of the amended WEEE Act). The Act enables business operators to organize recovery of waste equipment independently, but in practice it often turns out that creating an independent recovery system and related administrative duties are relatively expensive and time-consuming, particularly to smaller companies. Therefore, more and more companies decide to cooperate with waste electrical and electronic equipment recovery organizations. If an agreement is signed with such WEEE recovery organization, the organization takes over the majority of obligations imposed on manufacturers and importers; first of all, it accepts responsibility for development of a waste collection, recovery and recycling system. On behalf of the producer placing equipment on the market, the organization reports to the Chief Inspectorate of Environmental Protection the quantity and weight of produced equipment, as well as the volume of mass collected and handled. If the producer organizes a WEEE collection system for itself, it is not only obliged to gather waste equipment but also to process it so as to achieve the recovery and recycling rate appropriate for the given type of equipment (according to Article 30 of the 19

20 WEEE Act). Thus, instead of focusing on their statutory activities, business operators concentrate their efforts on activities which are not related to their business profile. Operating an independent WEEE recovery system is possible, although difficult. Thus, all signs indicate that manufacturers and importers will be willing to use the support of organizations specializing in recovery of waste equipment, in order to reduce the risk of having to operate such system independently Entities producing and collecting waste electrical and electronic equipment; processing and recycling entities; operators engaged in recovery procedures other than recycling The amendment of the WEEE Act also expanded the group of businesses subject to regulations of the Waste Electrical and Electronic Equipment Act. The legislator also gave a more specific definition of a producer of equipment, which now includes not only importers and manufacturers of equipment who then place the equipment on the market in Poland on the basis of sales contracts and VAT invoices, but also all business operators who first place equipment in the territory of Poland, whether free of charge or for a consideration, for use or distribution. Thus, the definition of a producer also includes a business operator who manufactures equipment and places it on the market through lease, or a manufacturer who imports at least one piece of electrical or electronic equipment for its own use in its business. Duties of equipment producers: 1. To submit an application for registration with the Chief Inspector of Environmental Protection, to pay a registration fee and an annual fee (Article 7 and Article 9 of the WEEE Act). 2. Placing a registry number on all invoices and other documents issued by it in relation to its business activities (Article 21 of the WEEE Act). 3. To keep users of equipment produced by it informed of mandatory separate collection of waste equipment (Article 22(1) of the WEEE Act). 4. To keep users of equipment produced by it informed of waste equipment collection system (Article 22(2) of the WEEE Act). 5. To label all equipment produced by it with a crossed dustbin symbol, meaning that the given equipment cannot be disposed to ordinary waste bins (Article 23 of the WEEE Act). Such marking must be affixed visibly, legibly and indelibly. 6. Each producer is obliged to carry out public education campaigns (Article 23a of the amended WEEE Act). This obligation can be performed independently (at a minimum rate of 0.1% of the business operator s revenues), or via a waste electrical and electronic equipment organization. 7. To prepare and present to the Chief Inspector of Environmental Protection regular reports concerning quantities and weight of produced equipment (Article 24 of the WEEE Act), until 31 July at the latest for the period from 1 January to 30 June each year, and until 15 March for the period from 1 July to 31 December each year, respectively. 20

Directive 2002/95/EC

Directive 2002/95/EC European Community legislation is reproduced from the EUR-Lex website. Only European Community's legislation printed in the Official Journal of the European Communities is deemed to be authentic. 302L0095

More information

WASTE QUESTIONNAIRE. Legal basis Council Directive 75/442/EEC of 15 July 1975 on waste (OJ L 194 25.07.1975 p. 39) EUR-Lex hyperlink html

WASTE QUESTIONNAIRE. Legal basis Council Directive 75/442/EEC of 15 July 1975 on waste (OJ L 194 25.07.1975 p. 39) EUR-Lex hyperlink html WASTE QUESTIONNAIRE Waste Framework Directive Legal basis Council Directive 75/442/EEC of 15 July 1975 on waste (OJ L 194 25.07.1975 p. 39) EUR-Lex hyperlink html A. Which parts of the provisions of the

More information

Waste management of hazardous waste in Poland

Waste management of hazardous waste in Poland Waste management of hazardous waste in Poland Administrative structure of Poland. There are three levels of administrative structure in Poland: regions (called województwo) sub-regions (called powiat)

More information

COMMISSION OF THE EUROPEAN COMMUNITIES COMMISSION STAFF WORKING PAPER. accompanying the. Proposal for a

COMMISSION OF THE EUROPEAN COMMUNITIES COMMISSION STAFF WORKING PAPER. accompanying the. Proposal for a EN EN EN COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 3.12.2008 SEC(2008) 2933 COMMISSION STAFF WORKING PAPER accompanying the Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

More information

Environmentally Sound Management of E- waste: Emerging Issues, Challenges and Opportunities for Material Recovery and Recycling

Environmentally Sound Management of E- waste: Emerging Issues, Challenges and Opportunities for Material Recovery and Recycling Environmentally Sound Management of E- waste: Emerging Issues, Challenges and Opportunities for Material Recovery and Recycling Dr Sunil Herat Senior Lecturer in Waste Management & Project Leader Griffith

More information

Management Methods for the Restriction of the Use of Hazardous Substances in Electrical and Electronic Products ([2015] Draft for Comments)

Management Methods for the Restriction of the Use of Hazardous Substances in Electrical and Electronic Products ([2015] Draft for Comments) ENGLISH TRANSLATION FOR REFERENCE ONLY - (May 2015 Public Comment Version - Draft China RoHS II). Link to Original Chinese Announcement and Draft Text: http://www.chinalaw.gov.cn/article/cazjgg/201505/20150500399064.shtml

More information

Product Regulatory Compliance Datasheet ediscovery 8200

Product Regulatory Compliance Datasheet ediscovery 8200 Product Regulatory Compliance Datasheet ediscovery 8200 TABLE OF CONTENTS I. GLOBAL ENVIRONMENTAL INFORMATION...1 II. SYSTEM DIMENSION AND WEIGHT...1 III. BATTERIES....2 IV. POWER CORDS AND USER DOCUMENTATION.....2

More information

2009 No. 890 ENVIRONMENTAL PROTECTION. The Waste Batteries and Accumulators Regulations 2009

2009 No. 890 ENVIRONMENTAL PROTECTION. The Waste Batteries and Accumulators Regulations 2009 STATUTORY INSTRUMENTS 2009 No. 890 ENVIRONMENTAL PROTECTION The Waste Batteries and Accumulators Regulations 2009 Made - - - - *** 2009 Laid before Parliament *** 2009 Coming into force in accordance with

More information

CHAPTER 339D ELECTRONIC WASTE AND TELEVISION RECYCLING AND RECOVERY ACT

CHAPTER 339D ELECTRONIC WASTE AND TELEVISION RECYCLING AND RECOVERY ACT Part I. Definitions Section 339D-1 Definitions CHAPTER 339D ELECTRONIC WASTE AND TELEVISION RECYCLING AND RECOVERY ACT Part II. Electronic Waste Recycling 339D-2 Scope of products 339D-3 Sales prohibition

More information

Product Regulatory Compliance Datasheet ediscovery 8100

Product Regulatory Compliance Datasheet ediscovery 8100 Date: August 2014 Product Regulatory Compliance Datasheet ediscovery 8100 TABLE OF CONTENTS I. GLOBAL ENVIRONMENTAL INFORMATION...1 II. SYSTEM DIMENSION AND WEIGHT...1 III. BATTERIES....2 IV. POWER CORDS

More information

Designing Closed-loop Supply Chains: Implementation of the WEEE directive in the UK 1

Designing Closed-loop Supply Chains: Implementation of the WEEE directive in the UK 1 Issue 56 Feature Designing Closed-loop Supply Chains: Implementation of the WEEE directive in the UK 1 Dr Wojciech Piotrowicz, Oxford Institute of Retail Management, Saïd Business School, University of

More information

Waste Management Policy

Waste Management Policy University of Sussex Waste Management Policy May 2007 1 University of Sussex Waste Management Policy Contents 1. Introduction 2. Policy Statement 3. Policy Objectives 4. Application 5. Organisation and

More information

N o n - a u t h o r i z e d t r a n s l a t i o n

N o n - a u t h o r i z e d t r a n s l a t i o n Ordinance of the Federal Minister of Agriculture and Forestry, Environment and Water Management on Waste Prevention, Collection and Treatment of Waste Electrical and Electronic Equipment (WEEE Ordinance),

More information

WEEE Management Regulations

WEEE Management Regulations WEEE Management Regulations Directorate General for Environmental Management Chemicals, Waste and Radiation Protection Directorate Non-Hazardous Waste Department Regulations laid down by the State Secretary

More information

Product Regulatory Compliance Datasheet NBU 5330

Product Regulatory Compliance Datasheet NBU 5330 Product Regulatory Compliance Datasheet NBU 5330 TABLE OF CONTENTS I. GLOBAL ENVIRONMENTAL INFORMATION...1 II. BATTERIES....1 III. POWER CORDS AND USER DOCUMENTATION.....2 IV. DATASHEET RESPONSIBLE PARTY

More information

IT Trading UK Ltd Computer & IT Equipment Disposal Specialists

IT Trading UK Ltd Computer & IT Equipment Disposal Specialists IT Trading UK Ltd Computer & IT Equipment Disposal Specialists Unit 4A Scott's Close, Downton Business Centre, Downton, Salisbury, Wiltshire, SP5 3RA Tel: 01725 513403 Fax: 01725 513714 Email: info@it-trading.co.uk

More information

GREEN CHOICE PHILIPPINES

GREEN CHOICE PHILIPPINES GREEN CHOICE PHILIPPINES NELP-GCP 20080024 COMPUTER MONITOR 1. ENVIRONMENTAL SCENARIO Information and communication technologies which include computers are widely used across any kind of business sector

More information

Fulfilment of the Recovery and Recycling Obligations by Entrepreneurs in Podkarpackie Province

Fulfilment of the Recovery and Recycling Obligations by Entrepreneurs in Podkarpackie Province GEOMATICS AND ENVIRONMENTAL ENGINEERING Volume 5 Number 4 2011 Dorota PrzewoŸnik* Fulfilment of the Recovery and Recycling Obligations by Entrepreneurs in Podkarpackie Province 1. Introduction Legal regulations

More information

Packaging Management Law 5771 2011

Packaging Management Law 5771 2011 1 This is an unofficial translation. The binding version is the official Hebrew text. Readers are consequently advised to consult qualified professional counsel before making any decision in connection

More information

Product Regulatory Compliance Datasheet BE3600

Product Regulatory Compliance Datasheet BE3600 Product Regulatory Compliance Datasheet BE3600 TABLE OF CONTENTS I. GLOBAL ENVIRONMENTAL INFORMATION...1 II. BATTERIES...1 III. POWER CORDS AND USER DOCUMENTATION.....2 IV. DATASHEET RESPONSIBLE PARTY

More information

The economic basis of municipal waste management A comparison between Poland, Sweden and Lithuania

The economic basis of municipal waste management A comparison between Poland, Sweden and Lithuania The economic basis of municipal waste management A comparison between Poland, Sweden and Lithuania Team: Małgorzata Zakręcka (CUT), (gosiazakr@poczta.onet.pl), Neringa Kedavičiūtė (KTU), (neringa.kedaviciute@gmail.com),

More information

Update on Electronics Product Management April 8, 2003

Update on Electronics Product Management April 8, 2003 Update on Electronics Product Management This paper provides a brief overview of electronics management in Europe and the United States. Due to the passage of legislation in Europe, demand has accelerated

More information

Directive 2000/53/EU on End-of-life vehicles (ELV) Screening SERBIA

Directive 2000/53/EU on End-of-life vehicles (ELV) Screening SERBIA Directive 2000/53/EU on End-of-life vehicles (ELV) Screening SERBIA Brussels, 16 September 2014 Outline 1. The E.L.V Directive 2. Extended Producer Responsibility in ELV 3. The importance of car recycling

More information

RoHS COMPLIANCE STATEMENT

RoHS COMPLIANCE STATEMENT Document type: Document number: Version: Form (F) TBD 2.0 Document name: PDE-F-012- compliance statement Author: Reviewer: Approver: Release date: Pages: Sippe ahomi uuspe 2-May-06 17 COMPLIANCE STATEMENT

More information

Understanding RoHS and REACH: Impacts on your Global Markets

Understanding RoHS and REACH: Impacts on your Global Markets Understanding RoHS and REACH: Impacts on your Global Markets An overview of two important environmental regulations, their impacts on the global electronics industry. Abstract Companies manufacturing equipment

More information

JAN 2 2 2016 "CHAPTER BEHIND-THE-METER BATTERY RECYCLING. "Behind-the-meter renewable energy system" means a system

JAN 2 2 2016 CHAPTER BEHIND-THE-METER BATTERY RECYCLING. Behind-the-meter renewable energy system means a system THE SENATE TWENTY-EIGHTH LEGISLATURE, 0 STATE OF HAWAII JAN 0 A BILL FOR AN ACT S.B. NO. RELATING TO RENEWABLE ENERGY. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII: SECTION. The Hawaii Revised

More information

ELECTRICITY SUPPLY/ TRADE LICENSE KORLEA INVEST A.S

ELECTRICITY SUPPLY/ TRADE LICENSE KORLEA INVEST A.S Hamdi Mramori Street, No 1 Prishtina 10000 Kosovo Tel: +381 (0) 38 247 615 ext. 103 Fax: +381 (0) 38 247 620 e-mail: info@ero-ks.org www.ero-ks.org ELECTRICITY SUPPLY/ TRADE LICENSE GRANTED TO: KORLEA

More information

ORDINANCE NO. 3 OF 2009

ORDINANCE NO. 3 OF 2009 PENN TOWNSHIP CUMBERLAND COUNTY BOARD OF SUPERVISORS 1301 Centerville Road Tel: 717-486-3104 Newville, PA 17241 Fax: 717-486-3522 Email: penntwp@kuhncom.net Website: www.penntwpcc.org ORDINANCE NO. 3 OF

More information

RULES COVERING THE RECYCLING SYSTEM OF DEPOSIT-BASED DRINK CANS

RULES COVERING THE RECYCLING SYSTEM OF DEPOSIT-BASED DRINK CANS RULES COVERING THE RECYCLING SYSTEM OF DEPOSIT-BASED DRINK CANS Suomen Palautuspakkaus Oy s (hereinafter Palpa ) business area involves the recycling and reuse of beverage containers used by both traders

More information

Translation from German. Agreement. in accordance with Section 15 para 1 WEEE Ordinance [EAG-VO]

Translation from German. Agreement. in accordance with Section 15 para 1 WEEE Ordinance [EAG-VO] Translation from German Agreement in accordance with Section 15 para 1 WEEE Ordinance [EAG-VO] on the release from obligations regarding waste electrical and electronic equipment (WEEE) from private households

More information

Do you know how to dispose of hazardous waste?

Do you know how to dispose of hazardous waste? Do you know how to dispose of hazardous waste? for Hertfordshire Electrical items Electrical appliances form the fastest growing waste stream in the UK today. These items are becoming increasingly short-lived

More information

VAT in the European Community APPLICATION IN THE MEMBER STATES, FACTS FOR USE BY ADMINISTRATIONS/TRADERS INFORMATION NETWORKS ETC.

VAT in the European Community APPLICATION IN THE MEMBER STATES, FACTS FOR USE BY ADMINISTRATIONS/TRADERS INFORMATION NETWORKS ETC. EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT and other turnover taxes VAT in the European Community APPLICATION IN THE MEMBER STATES,

More information

WASTE MANAGEMENT PLAN CERTIFICATION AND COMPLIANCE FORM (GSFA Residential Energy Retrofit Program)

WASTE MANAGEMENT PLAN CERTIFICATION AND COMPLIANCE FORM (GSFA Residential Energy Retrofit Program) Golden State Finance Authority (GSFA) 1215 K Street, Suite 1650 Sacramento, California 95814 Phone: (855) 740-8422 Fax: (916) 444-3219 www.gsfahome.org WASTE MANAGEMENT PLAN CERTIFICATION AND COMPLIANCE

More information

Waste Management. Background

Waste Management. Background Waste Management Background Overview of current waste management In 1970, the main method of waste disposal in Iceland was open-pit burning. Over 50 burning pits were in operation, close to one pit per

More information

China RoHS Directive Legislation Compliance October 2011

China RoHS Directive Legislation Compliance October 2011 China RoHS Directive compliance information: China RoHS Directive Legislation Compliance October 2011 Declaration & Restriction Scope Packaging Differences to EU RoHS First Catalogue China RoHS2 1 RoHS

More information

European waste policy:

European waste policy: Waste: the problem European waste policy: prevention a dream? EU Waste policy: general principles and summary of legislation Waste Framework Directive - 2008 Waste Electr(on)ical Equipment 2002 and review

More information

Rules of Alternative Trading System organised by the BondSpot S.A.

Rules of Alternative Trading System organised by the BondSpot S.A. Rules of Alternative Trading System organised by the BondSpot S.A. The Rules adopted by the Management Board by Resolution No. 103/2009 dated 4 November 2009, as amended by the Management Board: by Resolution

More information

CASH BENEFITS IN RESPECT OF SICKNESS AND MATERNITY SUBJECT TO EU COORDINATION

CASH BENEFITS IN RESPECT OF SICKNESS AND MATERNITY SUBJECT TO EU COORDINATION CASH BENEFITS IN RESPECT OF SICKNESS AND MATERNITY SUBJECT TO EU COORDINATION Z a k ł a d U b e z p i e c z e ń S p o ł e c z n y c h The scope and purpose of benefits coordination The EU coordination

More information

(Text with EEA relevance)

(Text with EEA relevance) L 174/88 Official Journal of the European Union 1.7.2011 DIRECTIVE 2011/65/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 8 June 2011 on the restriction of the use of certain hazardous substances

More information

Green Economy: 10 years Success Story of End-of-Life Vehicles. ECOMONDO Rimini, 9 November 2011 Speaker: Artemis Hatzi-Hull

Green Economy: 10 years Success Story of End-of-Life Vehicles. ECOMONDO Rimini, 9 November 2011 Speaker: Artemis Hatzi-Hull Green Economy: 10 years Success Story of End-of-Life Vehicles ECOMONDO Rimini, 9 November 2011 Speaker: Artemis Hatzi-Hull Outline 1. The E.L.V Directive 2. Extended Producer Responsibility in ELV 3. The

More information

The Control of Major Accident Hazards Regulations (Northern Ireland) 2015

The Control of Major Accident Hazards Regulations (Northern Ireland) 2015 STATUTORY RULES OF NORTHERN IRELAND 2015 No. 325 HEALTH AND SAFETY The Control of Major Accident Hazards Regulations (Northern Ireland) 2015 Made - - - - 26th August 2015 Coming into operation - 28th September

More information

Case study for the OECD Working Party on Resource Productivity and Waste: The Australian National Television and Computer Recycling Scheme

Case study for the OECD Working Party on Resource Productivity and Waste: The Australian National Television and Computer Recycling Scheme Case study for the OECD Working Party on Resource Productivity and Waste: The Australian National Television and Computer Recycling Scheme Contents Executive Summary... 3 Background... 4 The Australian

More information

REGULATION (EEC) No 2309/93

REGULATION (EEC) No 2309/93 REGULATION (EEC) No 2309/93 Council Regulation (EEC) No 2309/93 of 22 July 1993 laying down Community procedures for the authorization and supervision of medicinal products for human and veterinary use

More information

General Contractual Terms and Conditions of KRÁLOVOPOLSKÁ SLÉVÁRNA, s.r.o.

General Contractual Terms and Conditions of KRÁLOVOPOLSKÁ SLÉVÁRNA, s.r.o. General Contractual Terms and Conditions of KRÁLOVOPOLSKÁ SLÉVÁRNA, s.r.o. 1. General provisions 1.1. These terms and conditions (TC) govern the sale of products and services (hereinafter as goods ) of

More information

Storage and treatment of cathode ray tubes (CRTs) and display equipment containing CRTs

Storage and treatment of cathode ray tubes (CRTs) and display equipment containing CRTs Storage and treatment of cathode ray tubes (CRTs) and display equipment containing CRTs Quick guide 874_11 Issued 27/10/2011 What s this document about? Who does this apply to? This document covers the

More information

Hong Kong Green Label Scheme Product Environmental Criteria for Copying Machines, Printers, Fax Machines and Multifunctional Devices (GL-006-003)

Hong Kong Green Label Scheme Product Environmental Criteria for Copying Machines, Printers, Fax Machines and Multifunctional Devices (GL-006-003) BACKGROUND Hong Kong Green Label Scheme The Hong Kong Green Label Scheme (HKGLS) is an independent and voluntary scheme, which aims to identify products that are, based on life cycle analysis consideration,

More information

ACT. of 22 May 2003. on insurance mediation 1. Chapter 1. General Provisions

ACT. of 22 May 2003. on insurance mediation 1. Chapter 1. General Provisions Kancelaria Sejmu Page 1 of 29 ACT of 22 May 2003 on insurance mediation 1 Chapter 1 General Provisions Article 1. This Act lays down rules for pursuing insurance mediation in the field of life and non

More information

A. WASTE MANAGEMENT A.1. INTRODUCTION AND GENERAL ISSUES ON HAZARDOUS WASTES AND SOLID WASTES

A. WASTE MANAGEMENT A.1. INTRODUCTION AND GENERAL ISSUES ON HAZARDOUS WASTES AND SOLID WASTES A. WASTE MANAGEMENT A.1. INTRODUCTION AND GENERAL ISSUES ON HAZARDOUS WASTES AND SOLID WASTES The objective of the German government s policy on waste is to achieve a recyclingbased economy that conserves

More information

Waste Electrical and Electronic Equipment. Information Document

Waste Electrical and Electronic Equipment. Information Document Waste Electrical and Electronic Equipment. Information Document 10 th November 2009 Table of Contents 1. Electrical Waste Management Ltd. Introduction... 3 2. Services... 3 3. Compliance... 4 4. What is

More information

TAX DEVELOPMENTS IN POLAND UPDATE 2009

TAX DEVELOPMENTS IN POLAND UPDATE 2009 TAX DEVELOPMENTS IN POLAND UPDATE 2009 WARDYŃSKI & PARTNERS TAX PRACTICE APRIL 2010 1/8 INTRODUCTION The purpose of this report is to present key tax developments in Poland in 2009 which may be relevant

More information

The Town of Fort Frances POLICY SECTION ACCOUNTING FOR TANGIBLE CAPITAL ASSETS. ADMINISTRATION AND FINANCE NEW: May 2009 1. PURPOSE: 2.

The Town of Fort Frances POLICY SECTION ACCOUNTING FOR TANGIBLE CAPITAL ASSETS. ADMINISTRATION AND FINANCE NEW: May 2009 1. PURPOSE: 2. The Town of Fort Frances ACCOUNTING FOR TANGIBLE CAPITAL ASSETS SECTION ADMINISTRATION AND FINANCE NEW: May 2009 REVISED: POLICY Resolution Number: 05/09 Consent 156 Policy Number: 1.18 PAGE 1 of 11 Supercedes

More information

Limited liability company in Poland

Limited liability company in Poland Limited liability company in Poland I. Introduction The limited liability company (Polish: spółka z ograniczoną odpowiedzialnością or abbreviated: sp. z o.o.) enjoys popularity as a form of medium-size

More information

Complying with Extended Producer Responsibility Requirements: Business Impacts, Tools and Strategies

Complying with Extended Producer Responsibility Requirements: Business Impacts, Tools and Strategies Complying with Extended Producer Responsibility Requirements: Business Impacts, Tools and Strategies Jennifer McCracken Environmental Policy Analyst Environmental Packaging International (EPI) Jamestown,

More information

The WEEE directive and CENELEC standards. What can be expected? How can recycling in Europe benefit from the standards? Agenda

The WEEE directive and CENELEC standards. What can be expected? How can recycling in Europe benefit from the standards? Agenda 1 The WEEE directive and CENELEC standards What can be expected? How can recycling in Europe benefit from the standards? Lizzi Andersen, Senior Specialist, Waste and Resources, COWI A/S 1 Agenda Why standards?

More information

CE Marking: Your Key to Entering the European Market

CE Marking: Your Key to Entering the European Market CE Marking: Your Key to Entering the European Market N. Gerard Zapiain U.S. Department of Commerce International Trade Administration Office of Microelectronics, Medical Equipment and Instrumentation I.

More information

2. An agreement will be concluded at the moment of express acceptance of the order by the Seller in a manner that is customary in the sector.

2. An agreement will be concluded at the moment of express acceptance of the order by the Seller in a manner that is customary in the sector. General Terms and Conditions for the Wholesale Trade in Floricultural Products drawn up by the Association of Wholesalers in Floricultural Products (VGB) and filed with the Amsterdam Chamber of Commerce

More information

COUNCIL OF THE EUROPEAN UNION. Brussels, 23 June 2010 (OR. en) 10858/10 Interinstitutional File: 2009/0009 (CNS) FISC 60

COUNCIL OF THE EUROPEAN UNION. Brussels, 23 June 2010 (OR. en) 10858/10 Interinstitutional File: 2009/0009 (CNS) FISC 60 COUNCIL OF THE EUROPEAN UNION Brussels, 23 June 2010 (OR. en) 10858/10 Interinstitutional File: 2009/0009 (CNS) FISC 60 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL DIRECTIVE amending Directive

More information

VAT Certificate Course

VAT Certificate Course VAT Certificate Course Session 6 VAT Registrations & Compliance Obligations Saviour Bezzina 26 November 2014 Session 6 Agenda 2 Part 1 VAT Registrations 1.1 Article 10 Registration 1.3 Article 12 Registration

More information

Home Savings Act. The Slovak National Council has approved the following Act: P A R T O N E. Basic Provisions. Article 1

Home Savings Act. The Slovak National Council has approved the following Act: P A R T O N E. Basic Provisions. Article 1 Home Savings Act The full wording of Act of the National Council of the Slovak Republic No. 310/1992 Coll. of 6 May 1991, Home Savings Act, as amended by Act of the National Council of the Slovak Republic

More information

1.1 The Scheme shall be cited and referred to as the Waste Management Fees and Charges (Scotland) Scheme 2015 ( the Scheme ).

1.1 The Scheme shall be cited and referred to as the Waste Management Fees and Charges (Scotland) Scheme 2015 ( the Scheme ). The Scottish Environment Protection Agency, in exercise of its powers under Section 41 of the Environment Act 1995 and in accordance with Section 42 thereof HEREBY with the approval of the Scottish Ministers,

More information

Reuse and Recycling European Union Social Enterprises. www.rreuse.org

Reuse and Recycling European Union Social Enterprises. www.rreuse.org Reuse and Recycling European Union Social Enterprises www.rreuse.org Members: R.U.S.Z (A) RepaNet (A) ARGE Müllvermeidung (A) KVK (B) RESsources (B) BAG Arbeit BAG Arbeit & Werkstatt Frankfurt (D) AIRES

More information

RoHS RIA November 2003

RoHS RIA November 2003 PARTIAL REGULATORY IMPACT ASSESSMENT ON DIRECTIVE 2002/95/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL ON THE RESTRICTION OF THE USE OF CERTAIN HAZARDOUS SUBSTANCES IN ELECTRICAL AND ELECTRONIC EQUIPMENT

More information

General Terms and Conditions of Irlbacher Blickpunkt Glas GmbH

General Terms and Conditions of Irlbacher Blickpunkt Glas GmbH General Terms and Conditions of 1. Scope 1.1 All supplies and services by (in the following: Irlbacher) are subject exclusively to the following terms and conditions: 1.2 Terms and conditions of commercial

More information

GENERAL CONDITIONS FOR SALE OF ELECTRICITY TO DOMESTIC CONSUMERS

GENERAL CONDITIONS FOR SALE OF ELECTRICITY TO DOMESTIC CONSUMERS 27 February 2015 1 (9) GENERAL CONDITIONS FOR SALE OF ELECTRICITY TO DOMESTIC CONSUMERS GENERAL CONDITIONS prepared by Svensk Energi following agreement with the Swedish Consumer Agency. 1. Introductory

More information

I N S T R U C T I O N On Application of the Rules for Providing Loans Under Credit Lines and Loans to Unemployed Demobilized Soldiers

I N S T R U C T I O N On Application of the Rules for Providing Loans Under Credit Lines and Loans to Unemployed Demobilized Soldiers I N S T R U C T I O N On Application of the Rules for Providing Loans Under Credit Lines and Loans to Unemployed Demobilized Soldiers I. GENERAL PROVISION Article 1 The Instruction on Application of the

More information

Contributions to the Legislative Provisions Governing the Management of Waste Containing Asbestos in Romania and EU

Contributions to the Legislative Provisions Governing the Management of Waste Containing Asbestos in Romania and EU Theoretical and Applied Economics Volume XVIII (2011), No. 9(562), pp. 149-154 Contributions to the Legislative Provisions Governing the Management of Waste Containing Asbestos in Romania and EU Silvian

More information

Informative material for MSS service providers on the frequency use authorisation procedure in Hungary and their related obligations

Informative material for MSS service providers on the frequency use authorisation procedure in Hungary and their related obligations Informative material for MSS service providers on the frequency use authorisation procedure in Hungary and their related obligations 1. Objective of This Informative Material 1 On 13 May 2009, the European

More information

Guidance for Authorised representatives

Guidance for Authorised representatives Guidance for Authorised representatives How to act in accordance to Swedish legislation Version A Updated 2015-02-25 Contents 1 INTRODUCTION 2 1.1 Authorised representative 3 1.2 Producer definition 3

More information

Product Environmental Profile Step Down Transformers

Product Environmental Profile Step Down Transformers Product Environmental Profile Step Down Transformers Product overview Step-down transformers are used to convert a higher input voltage (208-200 V) to a lower output voltage (120-100 V). They are used

More information

Terms of Cooperation

Terms of Cooperation Terms of Cooperation 1 Definitions The following terms used in the Terms of Cooperation shall have the meanings assigned to them herein: 1) Company COLWAY INTERNATIONAL Spółka Akcyjna with its registered

More information

Plug-In to ecycling Guidelines for Materials Management

Plug-In to ecycling Guidelines for Materials Management United States Environmental Protection Agency May 2004 EPA530-K-04-004 www.epa.gov/osw Plug-In to ecycling Guidelines for Materials Management 1 Purpose As part of an effort by EPA to develop national

More information

Department of Public Works. Recycling policy for buildings and civil infrastructure

Department of Public Works. Recycling policy for buildings and civil infrastructure Department of Public Works Recycling policy for buildings and civil infrastructure A whole-of-government recycling policy for buildings and civil infrastructure Policy statement The Queensland Government

More information

FLORIDA HAZARDOUS WASTE MANAGEMENT REGULATIONS THAT DIFFER FROM FEDERAL REQUIREMENTS

FLORIDA HAZARDOUS WASTE MANAGEMENT REGULATIONS THAT DIFFER FROM FEDERAL REQUIREMENTS FLORIDA HAZARDOUS WASTE MANAGEMENT REGULATIONS THAT DIFFER FROM FEDERAL REQUIREMENTS Chapter 1: Introduction General Notes Lead Agency: Florida Department of Environmental Protection (DEP) Division of

More information

Rules of Alternative Trading System organised by the BondSpot S.A.

Rules of Alternative Trading System organised by the BondSpot S.A. Rules of Alternative Trading System organised by the BondSpot S.A. text according to legal condition at 1 January 2013 Only the Polish version of these documents is legally binding. This translation is

More information

These Terms & Conditions may only be used by members of Koninklijke Metaalunie.

These Terms & Conditions may only be used by members of Koninklijke Metaalunie. METAALUNIE CONDITIONS General delivery and payment conditions of Koninklijke Metaalunie (the Dutch organisation for small and medium-sized enterprises in the metal industry), referred to as the METAALUNIE

More information

MEGGITT GLOBAL STANDARD PURCHASING CONDITIONS

MEGGITT GLOBAL STANDARD PURCHASING CONDITIONS MEGGITT GLOBAL STANDARD PURCHASING CONDITIONS 1. Definitions In these conditions Buyer means the Meggitt company that places the order (acting where relevant through a business division). Seller means

More information

Sample, do not fill out!

Sample, do not fill out! Agreement to join a Compliance Scheme for Electrical and Electronic Equipment as well as for Batteries concluded between Contract number Elektro Recycling Austria GmbH Mariahilfer Straße 123 1062 Vienna

More information

Volkswagen Aktiengesellschaft strategy for compliance with recycling and recovery rates

Volkswagen Aktiengesellschaft strategy for compliance with recycling and recovery rates Volkswagen Aktiengesellschaft strategy for compliance with recycling and recovery rates Dr. Frank Welsch Head of Technical Development signature see German version Peter Maiwald Head of Sales Service signature

More information

SANITATION COUNTRY PROFILE NORWAY

SANITATION COUNTRY PROFILE NORWAY SANITATION COUNTRY PROFILE NORWAY Decision-Making Programmes and Projects Status Capacity-Building, Education, Training and Awareness-Raising Information Research and Technologies Financing Cooperation

More information

NATIONAL LEGISLATION KEY ISSUES

NATIONAL LEGISLATION KEY ISSUES NEWSLETTER :: PRODUCT LIABILITY June 2011 NATIONAL LEGISLATION According to Greek law, product liability issues are governed by the following provisions: Articles 534 to 558 of the Civil Code(1) dealing

More information

LAW ON PLEDGE OF MOVABLE ASSETS REGISTERED IN THE PLEDGE REGISTRY I. GENERAL PROVISIONS

LAW ON PLEDGE OF MOVABLE ASSETS REGISTERED IN THE PLEDGE REGISTRY I. GENERAL PROVISIONS LAW ON PLEDGE OF MOVABLE ASSETS REGISTERED IN THE PLEDGE REGISTRY (Published in the Official Gazette of the Republic of Serbia No. 57/03, 61/05, 64/06) I. GENERAL PROVISIONS Subject Matter of the Law Art.

More information

2016 -- S 2095 S T A T E O F R H O D E I S L A N D

2016 -- S 2095 S T A T E O F R H O D E I S L A N D ======== LC001 ======== 01 -- S 0 S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 01 A N A C T RELATING TO HEALTH AND SAFETY - MERCURY REDUCTION AND EDUCATION ACT Introduced

More information

Explanatory notes VAT invoicing rules

Explanatory notes VAT invoicing rules Explanatory notes VAT invoicing rules (Council Directive 2010/45/EU) Why explanatory notes? Explanatory notes aim at providing a better understanding of legislation adopted at EU level and in this case

More information

Merchants and Trade - Act No 28/2001 on electronic signatures

Merchants and Trade - Act No 28/2001 on electronic signatures This is an official translation. The original Icelandic text published in the Law Gazette is the authoritative text. Merchants and Trade - Act No 28/2001 on electronic signatures Chapter I Objectives and

More information

ACT. on the amendment of the Gambling Law and some other Acts 1

ACT. on the amendment of the Gambling Law and some other Acts 1 Journal of Laws No. 134, item 779 ACT of 26 May 2011 on the amendment of the Gambling Law and some other Acts 1 Article 1 The following amendments are made to the Gambling Law of 19 November 2009 (Journal

More information

Slide 1. Enviros Consulting Ltd

Slide 1. Enviros Consulting Ltd Slide 1 Regulation of Waste Management Activities Past, Present and Future! Steve Bell Technical Manager Waste Management Thursday, 26 July 2007 Presentation Aims An insight of where we have come from

More information

OECD WORKSHOP: THE ENVIRONMENTALLY SOUND MANAGEMENT OF RECOVERABLE WASTES (ESM) SESSION 1

OECD WORKSHOP: THE ENVIRONMENTALLY SOUND MANAGEMENT OF RECOVERABLE WASTES (ESM) SESSION 1 OECD WORKSHOP: THE ENVIRONMENTALLY SOUND MANAGEMENT OF RECOVERABLE WASTES (ESM) SESSION 1 ESM in the Country Undergoing Transition of Economy: Case Study: Czech Republic RNDr. V. Mikulová Ministry of Environment

More information

Ordinance on Specialised Waste Management Companies (Entsorgungsfachbetriebeverordnung - EfbV) *) of 10 September 1996

Ordinance on Specialised Waste Management Companies (Entsorgungsfachbetriebeverordnung - EfbV) *) of 10 September 1996 Ordinance on Specialised Waste Management Companies (Entsorgungsfachbetriebeverordnung - EfbV) *) of 10 September 1996 The Federal Government, having heard the parties concerned, and pursuant to Article

More information

Rules of bank accounts and debit cards for individual customers at PKO Bank Polski SA

Rules of bank accounts and debit cards for individual customers at PKO Bank Polski SA Rules of bank accounts and debit cards for individual customers at PKO Bank Polski SA Table of contents SECTION I GENERAL PROVISIONS 2 Chapter 1 Definitions 2 Chapter 2 Conclusion of the Account Agreement

More information

It is hereby notified that the President has assented to the following Act which is hereby published for general information:-

It is hereby notified that the President has assented to the following Act which is hereby published for general information:- PRESIDENT'S OFFICE No. 967. 14 June 1996 NO. 29 OF 1996: MINE HEALTH AND SAFETY ACT, 1996. It is hereby notified that the President has assented to the following Act which is hereby published for general

More information

The new Polish Act on Waste of 2012

The new Polish Act on Waste of 2012 Karolina Karpus * The new Polish Act on Waste of 2012 http://dx.doi.org/10.12775/pyel.2013.003 Summary The aim of this paper is the description of changes in the Polish law on waste connected with the

More information

Costs of air pollution from European industrial facilities 2008 2012 an updated assessment

Costs of air pollution from European industrial facilities 2008 2012 an updated assessment Costs of air pollution from European industrial facilities 2008 2012 an updated assessment Summary In 2012, air pollution from European industrial facilities cost at least EUR 59 billion (and up to EUR

More information

PUBLIC WORKS TECHNICAL BULLETIN 200-01-14 15 MARCH 2001 FLUORESCENT LIGHT BULB MANAGEMENT AND DISPOSAL

PUBLIC WORKS TECHNICAL BULLETIN 200-01-14 15 MARCH 2001 FLUORESCENT LIGHT BULB MANAGEMENT AND DISPOSAL PUBLIC WORKS TECHNICAL BULLETIN 200-01-14 15 MARCH 2001 FLUORESCENT LIGHT BULB MANAGEMENT AND DISPOSAL Public Works Technical Bulletins are published by the U.S. Army Corps of Engineers, 441 G Street,

More information

DIRECTIVE 2000/53/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 September2000 on end-of life vehicles

DIRECTIVE 2000/53/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 September2000 on end-of life vehicles L 269/34 DIRECTIVE 2000/53/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 September2000 on end-of life vehicles THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the

More information

Journal of Laws / Dziennik Ustaw (Dz.U), of 2009, No 19, item 100 ACT. on public-private partnership 1. Art. 1.

Journal of Laws / Dziennik Ustaw (Dz.U), of 2009, No 19, item 100 ACT. on public-private partnership 1. Art. 1. Journal of Laws / Dziennik Ustaw (Dz.U), of 2009, No 19, item 100 ACT of the 19 th of December 2008 on public-private partnership 1 Chapter 1 General provisions Art. 1. 1. The Act defines the principles

More information

ENVIRONMENT CONSERVATION AMENDMENT BILL

ENVIRONMENT CONSERVATION AMENDMENT BILL REPUBLIC OF SOUTH AFRICA ENVIRONMENT CONSERVATION AMENDMENT BILL (As introduced in the National Assembly as a section 76 Bill; Bill published in Government Gazette No. 2289 of 1 August 2003) (The English

More information

Revealing the costs of air pollution from industrial facilities in Europe a summary for policymakers

Revealing the costs of air pollution from industrial facilities in Europe a summary for policymakers Revealing the costs of air pollution from industrial facilities in Europe a summary for policymakers A new European Environment Agency (EEA report, Revealing the costs of air pollution from industrial

More information

EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT and other turnover taxes

EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT and other turnover taxes EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT and other turnover taxes TAXUD/1032/07-EN Part 9 VAT in the European Community APPLICATION

More information

Decree Law no. 67/2014 of May 7 th

Decree Law no. 67/2014 of May 7 th Decree Law no. 67/2014 of May 7 th The disparities between the legislative or administrative dispositions followed by the Member States, in terms of electric and electronic waste (WEEE) management give

More information

Government Guidance Notes

Government Guidance Notes WEEE REGULATIONS 2013 Government Guidance Notes MARCH 2014 CONTENTS Chapter 1 Introduction... 3 Chapter 2 - Scope... 4 Chapter 3 - Producers of EEE... 6 Chapter 4 Non-Household EEE... 10 Chapter 5 - Producer

More information