Law relative to Taxes on State Natural Resources (No. I-1163)
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LEX-FAOC026419
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1
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The objective of this Law is to increase the responsibility of users of natural resources (not defined) for the effective and economical utilization of the national resources which are at their disposal, and to compensate the amount spent by the State on the investigation of natural resources and on the measures implemented for the preservation of the amount and quality thereof. The Department of Environmental Protection of the Republic of Lithuania shall control the validity of tax returns. Land users who utilise raw materials for the manufacturing of construction materials, or who utilise water extracted from the allotted plot of land for economic (ie. not commercial) needs, shall be exempt from taxes.
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