The report concerns the Ministry of Environment’s supervision of wastewater and the Ministry of Taxation’s control of wastewater taxes.
The purpose of the study is to assess whether the supervision of wastewater discharge carried out by the Ministry of Environment has been satisfactory, and whether the Ministry of Taxation’s control of discharge taxes has been adequate. The study covers the years 2016 to 2022 and answers the following questions:
- Is the Ministry of Environment supervising wastewater discharge in a satisfactory manner, and how does the ministry enforce the Environmental Protection Act.
- Is the Ministry of Taxation’s control of wastewater discharge taxes satisfactory, and how does the ministry enforce the Act on Wastewater Taxes?
The Ministry of Environment’s supervision of wastewater discharge is not satisfactory, and the Ministry of Taxation’s control of wastewater taxes is not entirely satisfactory. Neither the Ministry of Environment nor the Ministry of Taxation have a clear overview of the sources of wastewater discharge or the amounts of wastewater discharged. This fact entails a risk that the environment is not adequately protected and that wastewater taxes paid are incorrect.
Rigsrevisionen launched the study in September 2022 at the request of the Danish Public Accounts Committee.
Read the introduction and conclusion (PDF)