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Law For The Modification Of The General Rate Of Consumption Rates, 30-6-95

Original Language Title: Llei de modificació de la tarifa general de taxes del consum, de 30-6-95

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Law for the modification of the general rate of rates of consumption since the General Council in its session of June 30, 1995, has approved the following: law on modification of the general rate of consumption taxes of the preamble in accordance with the provisions of article 12 of the agreement between the European Economic Community and the Principality of Andorra dated 28 June 1990;

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

Seen the article 5 of the law on organization of the Government dated 24 May 1985;

Due to the expansion in eight figures, on application from the 1st of January 1995, Harmonized System of designation and Codification of goods in force in the Principality of Andorra;

Taking into account, on the one hand, the mechanisms and the fluctuations of the tax systems of the United States of our economic environment and, on the other hand, the objectives of promotion of the Andorran national market and of competitiveness of the Andorran traders, it is necessary to review and readjust the general tariff rates of consumption.

Article 1 modifies the applicable rate in Chapter 22-beverages, alcoholic liquids, vinegar-2204.29.10 codes, 2204.29.21, 2204.29.23, 2204.29.25, 2204.29.29, 2204.29.31, 2204.29.33, 2204.29.35, 2204.29.39, 2204.29.45, 2204.29.55, 2204.29.51, 2204.29.49, 2204.29.41, 2204.29.59, 2204.29.90 which happens to be 5%.

Article 2 modifies the applicable rate in Chapter 22-beverages-2207.10.00 source-denatured Ethyl Alcohol of 80% vol volúmic alcohomètric degree or more-which happens to be of the PTA/38.

Article 3 modify the rates applied in the chapter 24-Tobacco and manufactured tobacco substitutes in the following codes: 2401.10.10.1 ros Espalillat 2401.20.10.1/kg leaf Tobacco PTA 497 ros 750 PTA/kg 2402.10.00.1 Cigar 2402.10.00.2 Cigar at least 563 18% community non-EU minimum 30% 938 PTA PTA Community Tobacco Cigarettes 2402.20.00.1 ros 2402.20.00.3 non-EU Tobacco Cigarettes PTA 53.70 ros 89.50 PTA 2402.90.00.1 Other 2402.90.00.2 Other community no Community PTA/u 53.70 89.50 PTA/u repealing provision in the entry into force of the present law on modification of the general rate of consumption taxes, abolishes all legal or regulatory provisions that contradict to what here is set.

Final provision this law shall enter into force the day of its publication in the official bulletin of the Principality of Andorra.

Casa de la Vall, 30 June 1995, Josep Dalleres Codina 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.

Jacques Chirac Joan Martí Alanis, President of the French Republic the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra