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The National Agency for Environmental Protection (ANPM) is a public institution with legal personality, financed from the state budget, subordinate to the public authority centers for environmental protection.

ANPM is a specialized body of the central public administration with competences in the national level implementation of policies, strategies and legislation in the field of environmental protection. It subordinates 42 county agencies, public institutions with legal personality, fully financed from the state budget.

The Ministry of Environment, Water and Forests (MMAP) is organized and operates as a specialized body of the central public administration, with legal personality, in subordination to the Government.

The mission of MMAP is to protect the environment, waters and forests, with the aim of guaranteeing the current and future generations a clean and healthy environment, protecting nature, increasing the quality of life, in correlation with a green and competitive economic development, with low emissions of dioxide carbon and resource efficiency.

Administration of the Environmental Fund (AFM) is the main institution that provides financial support for the implementation of projects and programs for environmental protection, established according to European principles "polluter pays" and "producer responsibility". It functions as a specialized body of the central public administration, with legal personality, under the coordination of the Ministry of the Environment.

AFM manages programs financed from national funds and is fully financed from its own revenues and is responsible for the management of the Environmental Fund. The environmental fund is a public fund, tax-deductible, and its revenues constitute public revenues, which are part of the general consolidated budget, constituted by a special law that also establishes their destinations.

AFM supports financing for 26 categories of national projects and programs for the sustainable development of Romania.

The Litigation Service within the Legal Department has as its main activity the representation of the AFM before the courts, arbitrations, criminal investigation bodies, by formulating in writing of all procedural documents. This activity was carried out in 2022 by 12 legal advisers and a head of service.

At the level of the Litigation Service, during 2022 there were:
  • 188 new shares registered;
  • suspended 17 files;
  • 323 files completed.

On 31.12.2022, the number of active files processed by the Litigation Service was approximately 1,050 files.

The new registered files had as their object: annulment of administrative acts, appeals to execution, appeals of administrative acts, criminal files, suspension of execution, claims, other requests.

At the same time, within the Litigation Service, approximately 336 criminal files are registered in the role of prosecutor's offices/courts with the object of crimes of tax evasion, forming a criminal group, abuse and negligence in service. During 2022, 60 new criminal cases and 29 completed cases were registered.

In addition to the current activities, some of the legal advisors within the Litigation Service also carried out activities in the project analysis and evaluation commissions submitted by the applicants for financing, as well as the appeals resolution commissions within the Environmental Fund Administration Programs, 3,069 files being analyzed within the Program regarding the installation of photovoltaic panel systems for the production of electricity, in order to cover the consumption requirement and deliver the surplus in the national network – Casa Verde Photovoltaice.

With a view to digitization, during 2022, the court files managed by the Litigation Service were scanned and uploaded to the IT application. At the same time, 576 execution files were reconstituted in their entirety.

The Insolvency and Advance Complaints Service is a department within the AFM, subordinate to the Legal Department and coordinated by a head of service.

In 2022, 1,479 cases were registered before the courts, of which 316 new cases were registered between 01.01.2022 and 12.31.2022.

In the period 01.01.2022 – 31.12.2022, a number of 7,018 documents were assigned to the Insolvency and Settlement of Preliminary Complaints Service, and the current activity concerned the following aspects:

protecția mediului înconjurător - activitatea juridica

The Administration of the Environmental Fund, as a fiscal body, administers the fiscal receivables from which the Environmental Fund is constituted, and in order to fulfill this attribution, it carries out fiscal control and unannounced control activities through its own control bodies within the Fiscal Inspection Directorate.

In the period 01.01.2022 – 31.12.2022, the inspectors of the Tax Inspection Directorate have::
  • carried out 1,163 inspection actions, of which: unannounced control actions, with the aim of verifying the method of establishment, declaration and payment of obligations to the Environmental Fund budget for a number of 1,095 taxpayers (Annex 1) and fiscal inspection actions for a number of 57 taxpayers.
  • finalized 68 tax inspection reports, the value of established debts is 229,456,582 lei.
  • applied a number of 510 sanctions to the verified companies for not submitting on time the declarations regarding obligations to the Environmental Fund, of which 18 fines amounting to 27,500 lei and 492 warnings.
  • analyzed 5,819 files, related to the implementation of the "Program regarding the installation of photovoltaic panel systems for the production of electricity, in order to cover the consumption requirement and deliver the surplus to the national network", approved by Order 1287/2018, with subsequent amendments and additions.
  • issued 1,045 addresses, of which 783 were external and 262 internal.
  • issued 735 payment orders to the Economic Directorate.
The Environment Fund administration had total receipts in the amount of 887,275,356.49 lei, of which:
  • 019,836.08 lei representing the gross receipts from the car tax for motor vehicles (amounts returned by ANAF/returned amounts/closed accounts);
  • 255,520.41 lei representing obligations to the Environmental Fund according to O.U.G. no. 196/2005, with subsequent amendments and additions (gross receipts from taxes and contributions, including interest), registering an increase of 10.8% compared to the initial forecast.
In 2022, 34,674 applications for the issuance of tax attestation certificates regarding obligations to the Environmental Fund were registered with the Environmental Fund Administration through the "Online declaration submission" service, among which:
  • 748 requests were resolved by issuing the attestation certificate regarding the obligations to the Environmental Fund;
  • for 4,926 applications, certificates could not be issued, the status of declarations at the Environmental Fund being incomplete, as a result, notifications were sent to the applicants.
Assistance was provided to taxpayers on issues of fiscal and methodological procedures through specific means, as follows:
  • 1,694 addresses were resolved on various topics (points of view regarding the legislative provisions in force, requested explanations, requests for declaration and payment forms, balance requests, the online declaration submission system, etc.);
  • 731 notifications were issued to taxpayers regarding non-compliance with legal regulations in terms of completing and submitting declarations regarding obligations to the Environmental Fund;
  • 11,400 requests were received on the office's direct email address, of which over 95% were answered within 24-72 hours;
  • 1,116 fully registered telephone requests were resolved through the AFM central, either by contacting the applicants by telephone or by sending e-mails with the necessary information.

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