Law on Provisional Tax on the Restructuring of the Sugar


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OFFICIAL TRANSLATION
 
REPUBLIC OF LITHUANIA
 
LAW ON PROVISIONAL TAX ON THE RESTRUCTURING OF THE sugar industry
 
2006 October 19 No X-865 Vilnius
 
 
Article 1. Purpose of the Law
1. This Law shall establish the procedure for imposing a provisional tax on the restructuring of the sugar industry on white sugar and isoglucose quota allocated in the Republic of Lithuania (hereinafter referred to as the “tax”).
2. The provisions of the Law have been harmonised with the EU legal acts presented in the Annex to this Law.
 
Article 2. Definitions
The concepts used in this Law shall be interpreted as they are defined in Article 2 of the Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (hereinafter referred to as the “Regulation (EC) No 318/2006”).
 
Article 3. Taxpayers
The taxpayers have been established in paragraph 1 of Article 11 of the Council Regulation (EC) No 320/2006 of 20 February 2006 establishing a temporary scheme for the restructuring of the sugar industry in the Community and amending Regulation (EC) No 1290/2005 on the financing of the common agricultural policy (hereinafter referred to as the “Regulation (EC) No 320/2006”).
 
Article 4. Object of Taxation
The tax shall be imposed on white sugar and isoglucose production quota set for white sugar and isoglucose producers approved by the Ministry of Agriculture of the Republic of Lithuania.
 
Article 5. Tax Period
The tax period has been established in paragraph 2 of Article 1 of the Regulation (EC) No 318/2006.
 
Article 6. Tax Rate
The tax rate for white sugar and isoglucose has been established in paragraph 2 of Article 11 of the Regulation (EC) No 320/2006.
 
Article 7. Tax Calculation, Declaration and Payment
1. The tax shall be calculated in respect of the total amount of quota white sugar and isoglucose allocated during the tax period and shall be paid in two stages:
1) 60 per cent – not later than by the end of February of the current tax period;
2) 40 per cent – not later than by the end of October of the next tax period.
2. By 15 January of the current tax period established in the Regulation specified in Article 5 of this Law, the Ministry of Agriculture shall set the amount of the tax for the first stage and by 5 October of the next tax period – the amount of the tax for the second stage for the tax period that has already ended.
3. The taxpayers shall submit to the territorial state tax inspectorate, where a taxpayer is registered, the tax declaration for the first stage by 1 February of the current tax period.  
4. After the end of the tax period, the taxpayers shall, by 15 October of the next tax period, submit to the territorial state tax inspectorate, where a taxpayer is registered, the tax declaration for the second stage.
5. By the end of February of each tax period, the white sugar and isoglucose producers shall pay the first part of the tax calculated in the tax declaration for the first stage referred to in paragraph 3 of this Article.
6. The part of the tax calculated in the tax declaration for the second stage referred to in paragraph 4 of this Article shall be paid after the end of the tax period – by 31 October of the next tax period.
7. The State Tax Inspectorate under the Ministry of Finance shall establish the forms of the tax declarations for the first and second stages and the procedure for filling them in.
8. The tax shall be paid to the account of the territorial state tax inspectorate to which the tax declaration has been submitted.
 
Article 8. Tax Refund, Inclusion and Recovery
1. The tax shall be paid to the state budget and transferred to the budget of the European Union.
2. The tax shall be refunded, recovered or included in accordance with the procedure laid down in the Law on Tax Administration.
 
Article 9. Tax Declaration and Payment Control
The State Tax Inspectorate shall control tax declaration and payment.
 
Article 10. Liability for Violation of this Law
1. Persons in breach of the provisions of this Law shall be held liable under law.
2. In the event the taxpayers breach the provisions of this Law, fines shall be imposed and penalties shall be calculated in accordance with the procedure laid down in the Law on Tax Administration.
 
I promulgate this Law passed by the Seimas of the Republic of Lithuania.
 
 
 
PRESIDENT OF THE REPUBLIC                                                 VALDAS ADAMKUS
 
 
Annex to
Republic of Lithuania
Law on Provisional Tax on the Restructuring of the Sugar Industry
 
IMPLEMENTED EU LEGAL ACTS
 
1. Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ 2006, L 58, p. 1).
2. Council Regulation (EC) No 320/2006 of 20 February 2006 establishing a temporary scheme for the restructuring of the sugar industry in the Community and amending Regulation (EC) No 1290/2005 on the financing of the common agricultural policy (OJ 2006, L 58, p. 42).