This law aims at protecting people, animals, plants, their communities and habitats, the soil and waterways and structures from excessive air pollution and to ensure the best possible air quality. In addition, it aims to reduce the emission of greenhouse gases. The precautionary principle is a key principle behind the decision to limit emissions. The law is also based on the polluter-pays principle. This Act transposes the EEA legislation.
Art. 42 states that the government must examine the introduction of a tax on fossil fuels (CO2 tax) if the reduction target for CO2 emissions under Article 43 can not be achieved by other measures. Art. 43 states that in a first step, CO2 emissions from the energy use of fossil energy sources are to be reduced by a total of at least 10% by 2010 compared with 1990 levels.