Law on the One-off Purcahse Tax on Additional Quota for White Sugar Production and on Supplementary Quota for Isoglucose Production


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OFFICIAL TRANSLATION
 
Republic of Lithuania
 
Law on THE one-off PURCAHSE tax on additional quota for white sugar production and on supplementary quota for isoglucose production
 
2006 October 19 No X-864 Vilnius
 
Article 1. Purpose of the Law
1. This Law shall establish the procedure for imposing a one-off purchase tax on additional quota for white sugar production and on supplementary quota for isoglucose production 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 act 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 4 of Article 8 and in paragraph 3 of Article 9 of the Regulation (EC) No 318/2006.
 
Article 4. Object of Taxation
The tax shall be imposed on additional quota for white sugar production and on supplementary quota for isoglucose production 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 1 of Article 8 and in paragraph 2 of Article 9 of the Regulation (EC) No 318/2006.
Article 6. Tax Rate
1. The tax rate for additional quota for white sugar production has been established in paragraph 3 of Article 8 of the Regulation (EC) No 318/2006.
2. The tax rate for supplementary quota for isoglucose production has been established in paragraph 3 of Article 9 of the Regulation (EC) No 318/2006.
 
Article 7. Tax Calculation, Declaration and Payment
1. The tax shall be calculated in respect of the full additional quota for white sugar production and supplementary quota for isoglucose production allocated for the tax period.
2. By 30 September 2007, sugar producers shall submit to the Ministry of Agriculture the requests to allocate additional quota for white sugar production.
3. By 15 November 2007, the Ministry of Agriculture shall set the amount of the one-off purchase tax on additional quota for white sugar production.  
4. A taxpayer shall, by 15 December 2007, submit to the territorial state tax inspectorate, where the taxpayer is registered, a tax declaration regarding payment of the one-off purchase tax on additional quota for white sugar production.  The allocated additional quota for white sugar production shall also be specified in the tax declaration.
5. By 28 February 2008, a sugar producer shall pay the tax calculated in the tax declaration regarding payment referred to in paragraph 4 of this Article.  
6. By 30 September of the current tax period, isoglucose producers shall submit the requests to allocate supplementary quota for isoglucose production.
7. By 15 November of the next tax period established in the regulation specified in Article 5 of this Law, the Ministry of Agriculture shall set the amount of the one-off purchase tax on supplementary quota for isoglucose production.
8. A taxpayer shall, by 15 December of the next tax period, submit to the territorial state tax inspectorate, where the taxpayer is registered, a tax declaration regarding payment of the one-off purchase tax on supplementary quota for isoglucose production.  The allocated supplementary quota for isoglucose production shall also be specified in the tax declaration.
9. By 28 February of the next tax period, an isoglucose producer shall pay the tax calculated in the tax declaration regarding payment referred to in paragraph 8 of this Article.  
10. The State Tax Inspectorate under the Ministry of Finance shall establish the forms of the tax declarations regarding payment of the one-off purchase tax on additional quota for white sugar production and on supplementary quota for isoglucose production and the procedure for filling them in.
11. The tax shall be paid to the account of the territorial state tax inspectorate to which the tax return 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 the One-off Purchase Tax on
Additional Quota for White Sugar
Production and on Supplementary Quota
For Isoglucose Production
 
 
 
IMPLEMENTED EU LEGAL ACTS
 
 
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).