Law 10/2010, of April 22, the general rate of taxes on consumption since the General Council in its session of April 22, 2010 has approved the following: law 10/2010, of April 22, the general rate of taxes on consumption preamble the evolution of the international market for sugar is advised to proceed to periodic revisions to suit the general rates of consumption taxes in order to keep the competitiveness without increasing price spreads.

This law establishes as well two categories of sugar depending on your conditioning, as is intended in industrial activities or as intended in their marketing. The law keeps the tax rate applicable to the sugar intended for retail marketing in retail and that is imported in packages of up to 50 kg. In return, and in order not to increase the existing price differentials, the law increases the tax rate applied to the sugar that is imported otherwise than in packages of up to 50 kg.

Seen the article 2 of the law on taxes on consumption, of 30 December 1985.

Viewed articles 1 and 3 of the law of the Government, of 15 December 2000, Article only modify the designations and the rates applied to the subposicions of chapter 17-sugars and confectionery-following: code Designation Specific tax rate Ad value to 1701.11.90 in packages of up to 50 kg 2% 1701.11.90 B Presented otherwise than in packages of up to 50 kg to 100 kg net/23.45 Euro 1701.12.90 in packages of up to 50 kg 2% 1701.12.90 B Presented otherwise than in packages of up to 50 kg to 100 kg/net 1701.91.00 23.45 euros in packets of up to 50 kg 2% 1701.91.00 B Presented otherwise than in packages of up to 50 kg to 100 kg/net 1701.99.00 23.45 euros in packets of up to 50 kg 2% 1701.99.00 B Presented otherwise than in packages of up to 50 kg to 100 kg net/23.45 Euro 1701.99.90 In packages of up to 50 kg 2% 1701.99.90 B Presented otherwise than in packages of up to 50 kg 23.45 euros per 100 kg/net repealing derogate the tax rate of the law for the modification of the general rate of taxes on consumption, of 4 June 1998, taken up in this law.

Final provision this law amending the general rate of consumption tax comes into force the day after it is 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.

Nicolas Sarkozy Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra