Law 5/2012, The 17Th Of May, Special Credit To Cope With The Costs Of Indirect Taxes Cleared By The Waste Treatment Centre Society Sa During The Execution Of The Works And That Were Not Included In The Cost Of ...

Original Language Title: Llei 5/2012, del 17 de maig, de crèdit extraordinari per fer front als costos derivats dels impostos indirectes liquidats per la societat Centre de Tractament de Residus SA durant l’execució de les obres i que no estaven inclosos en el cost de...

Read the untranslated law here: https://www.bopa.ad/bopa/024027/Pagines/778AA.aspx

Law 5/2012, the 17th of may, special credit to cope with the costs of indirect taxes cleared by the waste treatment Centre society SA during the execution of the works and that were not included in the cost of construction, key in hand, which determines the contract since the General Council in its session of May 17, 2012 has approved the following : exhibition of illustrations and the Government, at the meeting of 29 January 2003, approved the Decree of adjudication of the administrative concession for the realization of the project, the construction and the subsequent operation, in public service, waste treatment Centre of the Principality of Andorra (OFFICIAL GAZETTE No. 9, year 15, 31-01-2003).

The concession contract of the project, construction and operation of waste treatment centre of Andorra was formalised on 6 February 2003 and governs the works of construction of the waste treatment Centre, the reception of which provisional date of May 2, 2007, and the subsequent management of the service you are suffering from the facilities , for a period of 20 years from the provisional reception.

Article 8 of the contractual document estrictu senso and article 5, paragraph b) of the specific terms for the construction of the Centre established a cost of construction, key in hand, closed and not revised. This cost included the general expenses, the profit industrial, as well as taxes and fees in effect at the time of the award.

Similarly, article 5 of the B, section d), of the specific terms for the construction of waste treatment Centre establishes literally that: "the Administration may consider reviewing the global prices if this results from the modification of the taxes and fees levied are goods and/or activities necessary for the performance of the contract. This additional cost may be claimed to the Administration in writing, attaching the contractor in its demand all the supporting documents. "

During the execution of the works, the concessionaire waste treatment Centre of SA was to deal with the indirect taxes on business and professional services (ISI) and internal production (IPI), respectively, resulting from the construction of the Centre. These indirect taxes came into force on 1 January 2006 and consequently were not included in the cost of construction of the work.

For this reason, the waste treatment Centre of Andorra SA requested the Government, by letter of December 17, 2007, the refund or recovery of indirect taxes paid by the company during the construction phase and that were not included in the cost of construction.

In accordance with the terms of the contract mentioned above, the Government, in the session of December 28, 2007, agreed to pay indirect taxes derived from the construction to the concessionaire waste treatment Centre of Andorra SA;

Seen that the amount credited to the concessionaire by way of indirect taxes derived from the construction is of 638,615.08 euros, according to the statements of the settlements of the indirect tax on business and professional services (ISI) and internal production (IPI) 2006 and 2007 exercises, 310,122.29 euros of which was cash in the 2008 financial year;

Seen that the remaining amount that the Government must pay the concessionaire is of 328,492.79 euros, and that the Government has appropriations to deal with that are encrypted in 29,352.29 euros;

Seen that the Government has no real investment credits, an amount of 299,140.50 euros, to deal with the totality of the costs of the indirect taxes cleared by the waste treatment Centre society SA during the execution of the works;

Seen that the Government, by agreement of 28 December 2011, has approved an advance of funds for a total amount of 299,140.50 euros to deal with the expenses referred to in the following budget: 820 820-Department of the Environment Department of Environmental management and Control-60340-facilities-PROJ-0021 waste management;

Seen that the character of urgency and necessity of this expense is justified by the fact that corresponds to an obligation of payment in which the Government has to deal with in accordance with the terms of the contract and according to the agreement made on December 28, 2007;

Seen the report of the General intervention;

Seen the governmental agreement of 28 December 2011;

Article 1 approves an extraordinary credit for an amount of 299,140.50 euros to cope with the costs of indirect taxes cleared by the waste treatment Centre society SA during the execution of the works and that were not included in the cost of construction, key in hand, which determines the contract, for the next budget starting: 820 820-Department of the Environment Department of Environmental management and Control-60340-facilities-PROJ-0021 waste management.

Article 2 This extraordinary credit is financed by means of the following budgetary items: 810 Department of Tourism-tourism Area 810-49200 abroad-PROJ-0048 tourist offices abroad, by 58,353.17 euros.

810 Department of Tourism-tourism Area 810-49200 abroad-PROJ-0051 Andorra Turisme, s.a.u., for 60,000 euros.

810 Department of Tourism-tourism Area 810-22610 Protocol Care and representation-PROJ-0052 area of the management and monitoring of initiatives, to 1,500 euros.

810 Department of Tourism-tourism Area 810-22660 meetings, conferences and courses-PROJ-0052 management and monitoring initiatives, by 2,216.28 euros.

810 Department of Tourism-tourism Area 810-22670 advertising and propaganda-PROJ-0052 area of the management and monitoring of initiatives, to 15,000 euros.

810 Department of Tourism-tourism Area 810-22730 work carried out by companies of data processing-PROJ-0052 management and monitoring initiatives, by 2,321.08 euros.

810 Department of Tourism-tourism Area 810-22760 work carried out by companies. Studies and technical work-PROJ-0052 management and monitoring initiatives, by 6,944.93 euros.

Department of the environment 810-822 administrative support unit-22790 other jobs abroad-PROJ-0002 sustainable development, by 1,714.28 euros.

820 820-Department of the Environment Department of Environmental management and Control-22690 other expenses-PROJ-0021 waste management, by 1,929.40 euros.


820 820-Department of the Environment Department of Environmental management and Control-22790 other jobs abroad-PROJ-0021 waste management, by 14,409.59 euros.

820 820-Department of the Environment Department of Environmental management and Control-22700 work carried out by cleaning companies and wastewater-PROJ-0055 the water, for 30,000 euros.

820 820-Department of the Environment Department of Environmental management and Control-22760 work carried out by companies. Studies and technical work-PROJ-0055 the water, by 4,768.76 euros.

820 820-Department of the Environment Department of Environmental management and Control-22790 other jobs abroad-PROJ-0055 the water, by 4,868.54 euros.

820 820-Department of the Environment Department of Environmental management and Control-21300 repair and maintenance. Equipment, facilities, and equipment-PROJ-0065 atmospheric environment monitoring and protection, by 4,431.22 euros.

Natural Heritage Department 830-833 policemen body-20200 Rent buildings and other constructions-PROJ-0011 body of policemen, to 4,000 euros.

Natural Heritage Department 830-831 area of Comm., Infraest. and Aquatic-22760 work carried out by companies. Studies and technical work, for 2,589.74 euros.

820 820-Department of the Environment Department of Environmental management and Control-20100 Fees and benefits derived from administrative concessions, by 84,093.51 euros.

Final provision this law comes into force the day after being published in the official bulletin of the Principality of Andorra.

Casa de la Vall, 17 may 2012 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Joan Enric Vives Sicília Bishop of Urgell Co-prince of Andorra