WBM
| Name (English) | Act on the environmental protection tax |
|---|---|
| Full name | Wet belastingen op milieugrondslag |
| Abbreviated form | Wbm |
| Type of law | Act |
| Document structure | Articles (§) |
| Entering into force | 01.01.1995 |
| Latest amendment | 01.01.2009 |
| Future amendments | An amendment of the Act will enter into force on 1st January of each year until 2011. |
| Purpose | Introduction of an environmental protection tax, among other things on energy consumption. The Act aims to reduce energy consumption and carbon dioxide emissions. |
| Relation to renewable energy | Under certain conditions, the consumption of electricity from renewable sources is eligible for a tax reduction. The amount of reduction is statutorily set. |
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Netherlands