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    <pre style="white-space:pre-line"><code>A landfill tax (ALSAG fee) was introduced in 1989. The first objective was to raise capital

               for  the  cleaning  of  contaminated  landfill  sites.  From  1996,  the  Landfill  Ordinance  created
               differentiated progressive landfill tax rates. Different tax brackets were stipulated according to the

               technical standard of existing landfills and types of waste. The Landfill Ordinance also established

               a future ban on landfilling and stipulated that all waste with a calorific value higher than 6,600

               kJ/kg  must  be  thermally  treated.  Total  compliance  with  this  law  was  set  for  2004,  with  local

               exceptions until the end of 2008. This step was a significant hit to landfilling companies and thus
               encountered considerable resistance. The situation led to increased competition and a reduction

               in prices for landfilling. Landfill owners were forced to take such action for economic reasons, but

               this  step  ran  counter  to  the  intended  effect  of  the  ordinance  (Bartelings  et  al.  2005;  Federal
               Ministry of Agriculture, Forestry, Environment and Water Management 2015).

                       A successor law to the 1990 Waste Management Act was approved in 2002. The Waste

               Management  Act  2002  implements  the  EU  Waste  Framework  Directive,  establishing  goals

               together with principles and defining waste. It also established rules for handling, storage and
               shipment of waste.  A 2010 amendment updated the Act to reflect the new EU Waste Framework

               Directive, Directive 2008/98/EC. Since 2017, the overall waste management agenda is addressed

               in the Federal Waste Management Plan (the Bundes-Abfallwirtschaftsplan). Generally, the legal

               basis for Zwentendorf’s operation is provided by the following legislative acts (Austrian Court of
               Audit 2017; Federal Ministry of Agriculture, Forestry, Environment and Water Management 2015;

               Office of the Federal State Government of Niederösterreich 2016):

                                 •  EU Waste Framework Directive (2008/98/EC);

                                 •  Waste Management Act 2002 - AWG 2002, BGBl. I Nr. 102;
                                 •  Federal Waste Management Plan 2017;

                                 •  Lower Austrian Waste Management Act 1992 (NÖ AWG 1992), LGBl. Nr. 8240-0;

                                 •  Lower Austria Waste Management Plan 2016–2020.












               Project co-funded by the European Union
                                                                                                           53</code></pre>
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