Natura juridică a veniturilor la fondul pentru mediu, constând în contribuţia de 2% din veniturile realizate din vânzarea deşeurilor, obţinute de către deţinătorul deşeurilor, persoană fizică sau juridică
The legal nature of the income to the environmental fund, consisting in the contribution of 2% of the income from the sale of waste, obtained by the waste holder, natural or legal person

Summary/Abstract: Revenues to the Environmental Fund, consisting of the contribution of 2% of the revenues from the sale of waste, obtained by the owner of the waste, natural or legal person (3% of revenues from the sale of ferrous and non-ferrous scrap, obtained by the waste generator, natural or legal person), regulated by art. 9 para. (1) let. a) of the Government Emergency Ordinance no. 196/2005 on the Environmental Fund, approved with amendments and completions by the Law no. 105/2006, with subsequent amendments and completions, does not constitute a fiscal obligation within the meaning of art. 2 para. (1) let. e) and art. 9 of the Law no. 241/2005 for the prevention and combating of tax evasion, with subsequent amendments.

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