Law 11/2010, Of 22 April, Amending The Law 27/2008, Of November 20, Excise

Original Language Title: Llei 11/2010, del 22 d’abril, de modificació de la Llei 27/2008, del 20 de novembre, d’impostos especials

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Law 11/2010, of 22 April, amending the law 27/2008, of November 20, of special taxes since the General Council in its session of April 22, 2010 has approved the following: law 11/2010, of 22 April, amending the law 27/2008, of November 20, excise preamble since the entry into force of law 27/2008 , 20 November, excise, the Principality of Andorra has made a step forward in the harmonisation of the tax figures. Andorra video products such as alcohol, tobacco and hydrocarbons, products that by their very nature generate social, health, environmental and structural costs that, in large part, are borne by the State.

However, and in order to improve the management of these taxes both to the dealers and the same administration, it is necessary to revise any device, especially the basis of taxation of the beers and wines.

On the other hand, and in order not to increase the tax pressure of the operators that use hydrocarbons, particularly diesel as a fuel in its productions, makes or industrial processes, expand the uses for the reduced tax rate. In order to ensure control of the use of this oil, the law establishes a frame its own sanctioning in addition to the provisions of law 5/2004, of 14 April, of the Customs Code.

Finally, and considering the performances and the fluctuations of the tax systems of the neighbouring countries, and to fight against illegal traffic that may be encouraged by significant price differentials, we review the general rate of the taxes on consumption.

This modification of the law 27/2008, of November 20, excise, consists of 9 articles, 7 and 2, adding that develop the responsibility and the system of sanctions applicable for the improper use of fuels and a final provision.

Article 1 amendment to article 3 modifies the article 3 of law 27/2008, of November 20, excise, which is worded as follows: "Article 3 Definitions according to the law is meant to: Excise: the special tax on tobacco, the special tax on alcohol and the special tax on hydrocarbons.

Products subject to excise: the products included in the general nomenclature codes of products mentioned in articles 8, 16 and 24.

Raw: raw materials obtained in the territory of the Principality of Andorra or imported, not subject to special taxes, from which we obtain the products subject to excise, using fermentation followed by distillation or not, refining and other industrial processes.

Importer: the person who import products subject to special taxes.

Oenologic: the person who by means of fermentation, followed or not by distillation of raw, obtained within the territory of the Principality of Andorra the alcoholic which are defined in article 16.

Refiner: the person that by refining or other procedures of industrial raw materials obtained within the territory of the Principality of Andorra are hydrocarbons which are defined in article 24.

Import: the entry of goods into the customs territory of the Principality of Andorra, any that is the purpose for which it is intended or the status of the importer, with the exception of goods placed under the protection of the special schemes of traffic, deposit, inward, the suspension system, and temporary admission, for which it is considered to be effected at the time of import the implementation the consumption of goods entered under these schemes.

Acquirer: the person who acquires raw tobacco grown in the Principality of Andorra.

Put under subjection of the tax:-the import of products subject to special taxes;

-obtaining of goods subject to excise, for part of the oenologic or refiner;

-the acquisition of raw tobacco grown in the territory of the Principality of Andorra which is being channelled into the production within the national territory of products listed in the codes 2401, 2402 and 2403 of the general Nomenclature of products.

Updates to consumption: the definitive introduction of a commodity, whatever its source, the national domestic market, in accordance with article 237 of the law 5/2004, of 14 April, of the Customs Code.

Destination: the operations defined in article 16, paragraph 16, of law 5/2004, of 14 April, of the Customs Code.

Particular destinations: operations are regulated in Chapter 3 of the regulation for the application of the law 5/2004, of 14 April, of the Customs Code, customs-privileged operations and other destinations, 2nd March 2005. ".

Article 2 amendment to article 9 modifies article 9 of law 27/2008, of November 20, excise, which is worded as follows: "Article 9 the taxable special tax on tobacco Are taxable from the special tax on tobacco importers and the crime that carried out the operation that is defined in the previous article.".

Article 3 amendment to article 12 modifies the table of article 12 of law 27/2008, of November 20, excise, which is as follows: "tax rate of the special tax on tobacco tax rate Designation Code value esporgats 2401.10.35 2401.10 Ad-specific Tobacco cured tobacco: air 2401.10.35.1 € 2401.10.35.2/kg 1 light Blond Black 1 €/kg Tobacco 2401.10.60 sun cured oriental type 2401.10.60.1/kg 2401.10.60.2/kg 1 € 1 € Blond Black Tobacco 2401.10.70 dark air cured 2401.10.70.1/kg 2401.10.70.2/kg 1 € 1 € Blond Black flue cured Tobacco 2401.10.85 2401.10.85.1 Ros 2401.10.85.2 2401.10.95/kg/kg Black € 1 € 1 € 1 2401.10.95.1/kg 2401.10.95.2 Other tobacco Blonde Black 1 €/kg Tobacco 2401.20 2401.20.35 esporgats light air cured Tobacco partially or totally 2401.20.35.1/kg 2401.20.35.2/kg 1 € 1 € Blond Black Tobacco 2401.20.60 sun cured oriental type 2401.20.60.1/kg 2401.20.60.2/kg 1 € 1 € Blond Black Tobacco 2401.20.70 dark 2401.20.70.1 € 1 2401.20.70.2/kg air cured Black Blonde 1 €/kg

flue cured Tobacco 2401.20.85 2401.20.85.1 Ros 2401.20.85.2 2401.20.95/kg/kg Black € 1 € 1 € 1 2401.20.95.1/kg 2401.20.95.2 Other tobacco Blonde Black 1 €/kg 2401.30 tobacco Waste 2401.30.00.1 residues from manufacturing, tobacco "trunk" 1 €/kg 2401.30.00.2 Other 1 €/kg 2402.10 Cigars (including those with the ends cut) and "cigarrillos París", containing tobacco 2402.10.00 CE

Cigars (including those with the ends cut) and "cigarrillos París", containing tobacco. CE (1) 1 €/kg 2402.10.00 DC Cigars (including those with the ends cut) and "cigarrillos París", containing tobacco. DC (2) 1 €/kg 2402.20 Cigarettes containing tobacco 2402.20.10 containing carnations cloves 2402.20.10.1 CE Ros CE (1) 0.02 €/u.

DC 2402.20.10.1 DC Ros (2) 0.02 €/u 2402.20.10.2 CE Black CE (1) 0.02 €/u 2402.20.10.2 DC DC Black (2) 0.02 €/u 2402.20.90 Other 2402.20.90.1 CE Ros CE (1) 0.02 €/u 2402.20.90.1 DC Ros WED (2) 0.02 €/u 2402.20.90.2 CE Black CE (1) 0.02 €/u 2402.20.90.2 DC DC Black (2) 0.02 €/u 2403.10 Tobacco for smoking, even if it contains tobacco substitutes in any proportion 2403.10.10 In immediate containers of a net content not exceeding 500 g 2403.10.10.1 Ros , intended for the industrial manufacture of products of tobacco 1 €/kg 2403.10.10.2 black, destined for the industrial manufacture of products of tobacco 1 €/kg CE 2403.10.10.3 Other, solely for marketing CE (1) 1 €/kg DC 2403.10.10.3 Other, solely for marketing WED (2) 1 €/kg 2403.10.90 Other 2403.10.90.1 Ros, destined for the industrial manufacture of products of tobacco 1 €/kg Black 2403.10.90.2 , intended for the industrial manufacture of products of tobacco 1 €/kg CE 2403.10.90.3 Other, solely for marketing CE (1) 1 €/kg DC 2403.10.90.3 Other, solely for marketing WED (2) 1 €/kg 2403.91 Other 2403.91.00 reconstituïts 2403.91.00.1 "homogenized" or "Tobacco" Tobacco "homogenized" or "reconstituïts" 1 €/kg Tobacco 2403.91.00.2 "homogenized" or "reconstituïts", intended for the manufacture of the layer or hood/kg 2403.99.10 Other 2403.99 € 1 cigar Tobacco CE to chew or sniff CE (1) 1 €/kg 2403.99.10 DC Tobacco to chew or sniff WED (2) 1 €/kg 2403.99.90 Other 2403.99.90.1 intended for the industrial manufacture of products of tobacco 1 €/kg 2403.99.90.2 CE Other CE (1) 1 €/kg 2403.99.90.2 Other DC DC (2) 1 €/kg (1) CE: preferential Scheme agreed by Andorra in the European Community (article 12.2 of the agreement EC/Andorra from 28 June 1990).

(2) DC: common law Regime. ".

Article 4 modification of article 18 modifies the article 18 of law 27/2008, of November 20, excise, which is worded as follows: "Article 18. The basis of taxation of the special tax on alcohol 1. For products of the positions 2203 and 2204 of the general Nomenclature of products, the basis of taxation is the total amount declared to be expressed in the unit used for determining the tax rate.

2. For products of the 2205, 2206, 2207.10.00 and 22.08 of the general Nomenclature of products, the basis of taxation is set in terms of the volume of pure alcohol at a temperature of 20 degrees Celsius. ".

Article 5 article 20 modification modifies the table of article 20 of the law 27/2008, of November 20, excise, which is worded as follows: "type of imposition of the special tax on alcohol tax rate Designation Code 2203 Beer malt 2204 Wine of fresh grapes 0.0136 € per liter (including rich wines in alcohol, grape musts , some not mentioned in Nr. 2009) 0.0312 € per liter 2205 Vermouth and other wine of fresh grapes ready with plants or aromatic substances € 25 per hectolitre of pure alcohol 2206 Other fermented beverages (apple cider, PEAR cider, Mead, for example); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not mentioned or included in other items € 25 per hectolitre of pure alcohol non-denatured Ethyl Alcohol 2207.10.00 a volúmic alcohomètric grade of 80% vol. or more € 25 per hectolitre of pure alcohol 2208 Ethyl Alcohol denatured not a alcohomètric grade volúmic less than 80% vol.; spirits, liqueurs and other spirits; compound alcoholic preparations of the kind used for the manufacture of drinks, € 25 per hectolitre of pure alcohol "Article 6 amendment of article 28 modifies the article 28 of the law 27/2008, of November 20, of special taxes, with the addition of three new sections are written as follows:" Article 28. Tax rate of the special tax on hydrocarbons 1. The rate of this tax are determined in euros per liter at the temperature of 15 degrees Celsius, in accordance with the provisions of the table in this article. The specific tax rate listed in the same table.

2. Set a tax rate reduced for the goods included in the code 2710.19.41.2 in the general Nomenclature of products, tied to the destination of the goods, which is managed by the mechanism of the individual destinations. This specific tax rate cut is detailed in the table of this article.

3. Irrespective of the destination of the products subject to the tax and of the provisions that govern these destinations, the tax rate applicable to each operation is in force at the time of the fact generator.

4. Diesel 2710.19.41.2 position of the general Nomenclature of products designated as coloured dial is subject to and must bring the product coloring and tracer established regulations. This oil must meet the technical specifications and in particular sulphur content set in the country of origin by the diesel locomotive.

5. It is not allowed to use diesel of the 2710.19.41.2 position of the general Nomenclature of products designated as coloured as a fuel for combustion of engines of vehicles, machines, devices and self-propelled artifacts, especially those that are mentioned in the chapters on 8424 8430, in chapters on 8432 8433, 8474 chapter, in chapter 8479 , in chapters 8701 to 8705 and 8709 chapter of the general Nomenclature of products running or not to a public way. Is meant by vehicle, machine, device or self-propelled artifact, a vehicle, machine, device or artifact that is moved by its own driving force, regardless of their primary function.

However the established in the previous paragraph, is only allowed to use diesel of the 2710.19.41.2 position of the general Nomenclature of products designated as coloured as a fuel for combustion of agricultural tractor engines when they are used in agricultural activities and livestock and for snow grooming machines engine combustion when being used for the fitting-out and maintenance of the ski resorts.


Types of imposition of the special tax on hydrocarbons Designation Code commodity tax rate 2710.11.31 Other aviation Petrols, with a lead content not exceeding 0.013 g/l 0 € per liter 0 €/L Unleaded Gasoline 2710.11.41 with an octane rating (IOR) less than 95 0.5 €/L Unleaded Gasoline 2710.11.45 with an octane rating (IOR) of 95 or more but less than 98 0.439984 €/L Unleaded Gasoline 2710.11.49 with an octane rating (IOR) of 98 or more
0.476214 €/L exceeding 0.013 g per litre of Super Gasoline 2710.11.51 with an index of octane (IOR) of less than 0.5 98 €/L 2710.11.59 Super Petrol with an octane rating (IOR) of 98 or more 0.5 €/L 2710.11.70 Carbureactors, gasoline type 0 €/L 2710.11.90 light Carbureactors 2710.19.21 other oils 0 € 0 €/L/L 2710.19.25 Other 0 €/L 2710.19.29 Other 0 €/L 2710.19.41.1 gas oil (sulphur content by weight lower than 0.05 WT%)
0.285285 €/L 2710.19.41.2 coloured diesel fuel (sulphur content by weight lower than 0.05 WT%)
0.065426 €/L Article 7 Add a new article with the number 40 is added a new article to the law 27/2008, of November 20, excise, which is worded as follows: "Article 40. Responsibility are responsible for the breach of the prohibitions and limitations of use as established in article 28, paragraph 5 of this law:-the person or persons-the owner or owners of the vehicles-the tenant or tenants of vehicles that use diesel fuel as coloured on the vehicles described in article 28, paragraph 5. ".

Article 8 adding a new article with the number 41 is added a new article to the law 27/2008, of November 20, excise, which is worded as follows: "Article 41 Penalties 1. The non-of the prohibitions and limitations of use established in article 28, paragraph 5, of this law gives rise to the imposition of a penalty of 300 € per vehicle, machine, device or artifact that use as fuel diesel of the 2710.19.41.2 position of the general Nomenclature of products.

2. When the non of the prohibitions and limitations of use as established in article 28, paragraph 5, of this law have been committed by a natural or legal person within the scope of their professional activities is imposed a fine of 600 € per vehicle, machine, device or artifact that use as fuel diesel of the 2710.19.41.2 position of the general Nomenclature of products.

3. It imposes a penalty of € 5,000 to the owner of a vehicle registered in the register of Beneficiaries established by the regulation of excise, of 21 January 2009 and used as a fuel oil coloured.

4. in case of recidivism impose sanctions of double their amount. ".

Article 9 amendment of the third additional provision Will modify the tax rate of the taxes on consumption, envisaged in the third additional provision of law 27/2008, of November 20, of special taxes, that have been applied in operations and the amounts expressed in the following table: "tax rate modified fees on the consumption tax rate Designation Code 2203 Beer malt 2204 Wine of fresh grapes per litre € 0.0392 including rich wine into alcohol, grape musts, other than those of the No. 2009 0.1235 € per liter 2205 Vermouth and other wine of fresh grapes, prepared with the assistance of plants or aromatic substances 125 € per hectolitre of pure alcohol 2206 Other fermented beverages (apple cider, PEAR cider, Mead, for example); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not mentioned or included in other games 88 € per hectolitre of pure alcohol non-denatured Ethyl Alcohol 2207.10.00 a volúmic alcohomètric grade of 80% vol. or more 0.007 € per litre of pure alcohol denatured Ethyl Alcohol and spirits 2207.20.00 of any degree 0.007 € per litre of pure alcohol 2208 Ethyl Alcohol non-denatured to a degree alcohomètric volúmic less than 80% vol.; spirits, liqueurs and other spirits; compound alcoholic preparations of the kind used for the manufacture of beverages 165 € per hectolitre of pure alcohol Specific tax rate Designation Code Ad Minimum value 2401.10 esporgats 2401.10.35 tobacco Tobacco taxation: light air cured of type 2401.10.35.1 € 1.99 €/kg 2401.10.35.2/kg 0 Blonde Black Tobacco 2401.10.60 sun cured oriental type 2401.10.60.1 € 1.99 €/kg 2401.10.60.2/kg 0 Black Blonde 2401.10.70 Blonde 2401.10.70.1 € 1.99/kg air cured Tobacco dark Black 2401.10.70.2 € 2401.10.85 2401.10.85.1/kg 0 flue cured Tobacco Blonde
1.99 €/kg 2401.10.85.2/kg 2401.10.95.1 Other 2401.10.95 Black 0 € € 1.99/kg Black 2401.10.95.2 Blonde tobacco 0 €/kg Tobacco 2401.20 partially or totally esporgats Tobacco 2401.20.35 2401.20.35.1 € 2401.20.35.2/kg light air cured 28.06 € 0.08/kg Blonde Black Tobacco 2401.20.60 sun cured oriental type 2401.20.60.1 € 28.06 € 0.08/kg 2401.20.60.2/kg Blonde Black Tobacco 2401.20.70 2401.20.70.1 € 2401.20.70.2/kg air dark Black cured 28.06 € 0.08 Ros 2401.20.85/kg 2401.20.85.1/kg flue cured Tobacco € 28.06 € 0.08 Black 2401.20.85.2 Blonde/kg 2401.20.95 Other 2401.20.95.1 tobacco
Ros 28.06 €/kg 2401.30/kg 2401.20.95.2 Waste 2401.30.00.1 0.08 €/Black tobacco waste from manufacturing, tobacco "trunk" 0.33 €/kg 2401.30.00.2 Other 1.31 €/kg 2402.10 Cigars (including those with the ends cut) and "cigarrillos París", containing tobacco 2402.10.00 CE Cigars (including those with the ends cut) and "cigarrillos París", containing tobacco. CE (1) 18.90 €/kg% 3.383698 DC 2402.10.00 Cigars (including those with the ends cut) and "cigarrillos París", containing tobacco. DC (2) 31.50 €/kg% 5.637494 2402.20 Cigarettes containing tobacco 2402.20.10 containing carnations cloves 2402.20.10.1 CE CE 1.3046/u. Ros (1) €

DC 2402.20.10.1 DC 2.1744/u. Ros (2) €

2402.20.10.2 Black €/u. 0.4490 CE CE (1)

DC 2402.20.10.2 DC 0.7483/u. € (2) Black

2402.20.90 Other 2402.20.90.1 CE CE 1.3046/u. Ros (1) €

DC 2402.20.90.1 DC 2.1744/u. Ros (2) €

2402.20.90.2 Black €/u. 0.4490 CE CE (1)

DC 2402.20.90.2 DC 0.7483/u. € (2) Black

2403.10 smoking tobacco, even if it contains tobacco substitutes in any proportion 2403.10.10 In immediate containers of a net content not exceeding 500 g 2403.10.10.1 Ros, destined for the industrial manufacture of products of € 28.06 tobacco Black 2403.10.10.2/kg, intended for the industrial manufacture of products of the tobacco 0.08 €/kg 2403.10.10.3 CE

Other, solely for marketing CE (1) 49.35% 2403.10.10.3 DC Other, exclusively for the sale WED (2) 82.25% 2403.10.90 Other 2403.10.90.1 Ros, destined for the industrial manufacture of products of € 28.06 tobacco Black 2403.10.90.2/kg, intended for the industrial manufacture of products of the tobacco 2403.10.90.3 0.08 €/kg CE Other, exclusively for marketing CE (1) 49.35% 2403.10.90.3 DC Other, exclusively for the sale WED (2) 82.25% 2403.91 Other 2403.91.00 reconstituïts 2403.91.00.1 "homogenized" or "Tobacco" Tobacco "homogenized" or "reconstituïts" 28.06 €/ kg Tobacco 2403.91.00.2 "homogenized" or "reconstituïts", intended for the manufacture of the layer or hood/kg 2403.99.10 Other 2403.99 CE 0 cigar Tobacco to chew or sniff CE (1) 1.38% 2403.99.10 DC Tobacco to chew or sniff WED (2) 2.3% 2403.99.90 Other 2403.99.90.1 intended for the industrial manufacture of products of the tobacco 28.06 €/kg 2403.99.90.2 Other CE CE (1) 1.38% 2403.99.90.2 DC Other DC (2) 2.3% (1) CE : Preferential Scheme agreed by Andorra in the European Community (article 12.2 of the agreement EC/Andorra, 28 June 1990).

(2) DC: common law Regime. ".

Final provision this law shall enter into force at the end of ten days to be published in the official bulletin of the Principality of Andorra.

Casa de la Vall, Josep Dallerès Codina 22 April 2010 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 Nicolas Sarkozy President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra

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