Decree on Environmental Levy for Air Pollution with Carbon Dioxide Emissions

The Slovenian Decree on the environmental tax on air pollution caused by carbon dioxide emissions (Uredba o okoljski dajatvi za onesnaževanje zraka z emisijo CO₂) establishes a fiscal instrument aimed at reducing greenhouse gas emissions by imposing a tax on CO₂ released primarily from the combustion of fuels. The decree defines the taxable activities, taxpayers (generally entities using fossil fuels), and the calculation of the tax based on the quantity of emissions, thereby internalising environmental costs and incentivising lower-carbon energy use. It forms part of a broader system of environmental taxes adopted under the Environmental Protection Act and complements other climate instruments such as excise duties and the EU emissions trading system. Subsequent developments and amendments have mainly adjusted the scope and application of the tax in response to economic and energy conditions. The Decision on the amount of the environmental tax for air pollution by carbon dioxide established that the value per unit is 30.85 euros.