Scientific paper ID 1800 : 2019/3

In the following paper a review is made regarding the documentation analyzed by the auditor and the compulsory minimum findings that are necessary to be integrated in the independent report with the auditor’s factual findings with respect to the organizations and the individuals in charge of utilization of end-of life vehicles.

A thesis is justified – that the obligatory audit implemented by the environmental legislation (to authenticate the specific annual report for these entities’ performance indicators) appears to be an evaluative and guaranteeing trust mechanism executing a fundamental role in the overall conduct of the policy for eco-fees and product-fees’ imposition and collection.

In accordance with the definition for waste introduced in the Framework Directive schema for extended producer responsibility means a set of measures taken by the Member States in order to guarantee that the producers carry either financial, or both financial and operative responsibility for the waste’s management as a stage of the product’s life cycle after its conversion into waste. By dint of the alterations in the latest legislative package regarding circular economy in the European Union minimal ments are established towards these systems for implementing unified approaches as Member States have a 2 year transitional period to transpose these rules until the 5th of July 2020.