Law Amending And Supplementing The Law On Helping Farmers

Original Language Title: Закон за изменение и допълнение на Закона за подпомагане на земеделските производители

Read the untranslated law here: http://parliament.bg/bg/laws/ID/42132/

Name of law Law amending and supplementing the law on helping farmers Named Bill a bill amending and supplementing the law on helping farmers adopt date 01/05/2016/year Official Gazette Number 45/2016 Decree No 175

On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria

I DECLARE:

To be published in the Official Gazette the law amending and supplementing the law on helping farmers, passed by the National Assembly of HLIIÌ 1 June 2016.

Issued in Sofia on June 9, 2016.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice: Catherine Dana

LAW

amending and supplementing the law on support to farmers (official SG. 58 of 1998; amend., SG. 79 and 153 of 1998, no. 12, 26, 86 and 113 of 1999 No. 24 of 2000 No. 34 and 41 of the 2001 46/96 and by 2002, no. 18 of 2004, no. 14 and 105 by 2005. , PC. 18, 30, 34, 59, 80, 96 and 108 of 2006, St. 13, 53 and 59 since 2007, PCs. 16, 36, 43 and 100 of 2008, PCs. 12, 32, 82, and 85 of 2009, PCs. 59 by 2010, PC. 8 by 2011, issue. 38 by 2012, PCs. 15, 66, 101 and 109 in 2013, PCs. 40 and 98 by 2014 and PCs. 12, 61 and 95 from 2015)

§ 1. In art. 2A is hereby amended as follows: 1. In para. 2 section 2 is repealed.

2. Paragraph 3 shall be repealed.

§ 2. In art. 2 in the following modifications are made:

1. Paragraph 1 shall be amended as follows:

"(1) the Minister of agriculture and food controls the activity of the paying agency through a specialized unit within the Ministry of agriculture and food."

2. in the Al. 2, the words "paragraph 2" shall be deleted.

§ 3. In art. 28 a, para. 2 make the following amendments and additions:

1. In paragraph 2, the words "paragraph 2" shall be deleted.

2. In paragraph 3, add "under art. 28 (b), para. 1. "

§ 4. Article 28B shall be amended as follows: "Article. 28 (b) (1) the Executive Agency "certification audit of the funds of the European agricultural funds" is a certification authority within the meaning of art. 9 of Regulation (EC) no 1306/2013 for carrying out the certification audit for the accuracy of financial statements and the control system in the paying agency.

(2) in carrying out its activities, the Agency referred to in paragraph 1. 1 is operationally independent of the paying agency and by whoever is akreditiral paying agency and its activities shall be carried out on the basis of independence, impartiality, professionalism, integrity, consistency, publicity and transparency.

(3) the Executive Director of the Agency under para. 1 shall appoint and dismiss the decision of the Council of Ministers and shall be appointed and relieved by an order of the Prime Minister.

(4) the budget of the Agency shall be determined annually by the law on the State budget of the Republic of Bulgaria for the year. "

§ 5. In art. 38 (b), para. 3, item 1 finally added "which has received from non-agricultural activities in the most recent fiscal year for which such evidence is available.

§ 6. In art. 43 (a), para. 4, the words "paragraph 5" shall be replaced by ' paragraph 4 '.

§ 7. The name of the chapter four "a" shall be replaced by the following: "State aid scheme in the form of a rebate of the amount of excise duty on gas oil used in primary agricultural production".

§ 8. Article 47 (a) shall be replaced by the following: "art. 47. (1) the Administrator of the scheme for State aid in the form of a discount on the value of excise duty on gas oil used in primary agricultural production, the Minister of agriculture and food.

(2) the State aid scheme shall apply until 31 December 2020, subject to the provisions of chapter I and article. 44 of Regulation (EC) No 651/2014 of 17 June 2014, declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty (OJ L 187/1 of 26 June 2014), hereinafter referred to as "Commission Regulation (EC) No 651/2014".

(3) the mechanism on State aid scheme applies to the calendar year from 2015 to 2020, including the subject of the article. 58, paragraph 4, first sentence, of Regulation (EC) No 651/2014.

(4) the Minister of agriculture and food by order approve the guidelines for the application of the scheme of State aid, including the mechanism under the scheme. "

§ 9. Article 47 (b) shall be replaced by the following:

"Art. 47B. (1) the total amount of State aid shall be determined by the law on the State budget of the Republic of Bulgaria for the year and is distributed to farmers on the basis of the art. 47 (d), para. 3 individual annual quota.

(2) State aid shall be granted for gas oil purchased under art. 32, para. 1, item 3 of the law on excise duties and tax warehouses, used for mechanized activities in primary agricultural production.

(3) the gross grant equivalent of the aid is the monetary equivalent of the discount determined by the procedure of art. 47, para. 1.

(4) the individual amount of State aid is the work between the discount determined by the procedure of art. 47, para. 1, and the individual annual access quota specified under art. 47 (d), para. 3.

(5) the Minister of agriculture and food, issued an order to promote notification of refund of individual dimensions of State aid. The notification shall contain: 1. the credentials of farmers (full name/names, UIC from TP/UIC BULSTAT/PIN/PNF);

2. the individual amount of State aid for each farmer;

3. details of the bank accounts to which the amounts will be reimbursed under item 2, and their holder;

4. the domicile of individuals or sole proprietorship or management of legal persons.

(6) the Date of the granting of State aid is the date of issue of the order of the Minister of agriculture and food for the validation of the notification under paragraph 1. 5, which is subject to the prior implementation. "

§ 10. In article 47 shall be amended as follows:

"Art. 47. (1) the right to discount the value of excise duty on gas oil used in primary agricultural production, farmers are entered in the register under art. 7, that:

1. do not have the required public obligations;

2. are not in open proceedings for a declaration of bankruptcy or are declared bankrupt;

3. are not in winding-up proceedings;

4. are not enterprises in difficulty;

5. I have not received other public funding for the same cost;

6. have a valid application for support under the single area payment scheme and schemes for assistance animals for the subject year preceding the year of application of the scheme for State aid; farmers cultivating species and categories of animals, which do not fall within the scope of the subject support for animals must be registered under the law on holding the animal health activities.

(2) farmers apply for State aid on the pattern format and order, approved by order of the Minister of agriculture and food.

(3) the application shall be filed in the Office of the municipal agriculture regional agriculture "at the domicile of individuals or sole proprietorship or at the registered office of legal persons within a period to be determined by an order of the Minister of agriculture and food. The application shall be accompanied by copies of invoices and an inventory of gas purchased, as well as other documents indicated in the guidelines referred to in art. 47A, al. 4.

(4) the farmers found to have violated state aid scheme shall not be eligible to submit an application for obtaining the same assistance for a period of two years from the establishment of the infringement. "

§ 11. Article 47 shall be amended as follows:

"Art. 47. (1) the maximum amount of gas oil in litres, which can recover part of the cost of the excise duty shall be calculated according to the methods for determination of individual annual quotas in relation to the application of the State aid scheme "aid in the form of a discount on the value of excise duty on gas oil used in primary agricultural production" on the basis of eligible areas and/or the animals.

(2) the procedure under para. 1 is approved by order of the Minister of agriculture and food.

(3) for each farmer is determined individual annual quota in litres, which is the lower of:

1. maximum permissible quantity of gas oil under para. 1 and 2. the amount of gas purchased.

(4) the holder shall reimburse the part of the amount of excise duty, representing the individual amount of State aid as defined under art. 47 b, para. 4. no refund shall be paid by the farmer a minimum tax rate for gas oil for motor fuel, specified in table b of annex I of Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity hereafter referred to as "Directive 2003/96/EC".

(5) gas oil purchased invoices are stored by farmers within 10 years from 1 January of the year following the year of issuance of invoices. "

§ 12. Article 47 (e) shall be replaced by the following:

"Art. 47 e. procedures for carrying out checks on the invoices for purchased gas oils shall be fixed by joint instruction of the Minister of finance and the Minister of agriculture and food. "

§ 13. Article 47 is amended as follows:

"Art. 47. (1) the discount of the cost of a liter of gas oil purchased excise is determined in BGN according to the following formula:

WASP = ODP/ΣIGKi,

where:

WASP is the discount of the cost of a liter of gas oil purchased excise;

ODP is the total amount of State aid under art. 47 b, para. 1;

IGKi are individual annual quotas of farmers for the year in litres.

(2) the Minister of agriculture and Forests shall determine by order the discount under para. 1 for the year. Where necessary, the Minister of agriculture and food decreased to discount the difference referred to in paragraph 1. 3.


(3) Al discount. 1 may not exceed the difference between the size of the chargeability conditions rate for a litre of gas oil purchased under art. 32, para. 1, item 3 of the law on excise duties and tax warehouses and the minimum tax rate for gas oil for motor fuel, specified in table b of annex I of Directive 2003/96/EC. '

§ 14. Article 47 (g) shall be replaced by the following:

"Art. 47. (1) (g) a Customs Agency shall reimburse the part of the amount of excise duty, which represents individual dimensions of State aid on the basis of the order and the notice of the Minister of agriculture and food under art. 47 b, para. 5. (2) the total of the amounts referred to in paragraph 1. 1 may not exceed the total amount of State aid under art. 47 b, para. 1.

(3) the refund is made in accordance with art. 45 (e) of the law on excise duties and tax warehouses in the year following the year in which it is paid the excise duty on gas oil spent in primary agricultural production. "

§ 15. Article 47 (h) shall be replaced by the following:

"Art. 47. State aid pursuant to this chapter shall not be granted to a farmer who has not fulfilled a European Commission decision to recover unlawful and incompatible received State aid and is not fully recovered. "

§ 16. Article 47 shall be amended as follows:

"Art. 47. For control purposes in this chapter use the checks conducted by the paying agency in accordance with art. 37. "

§ 17. Articles 47 k, 47, 47 m, n and o 47 47 are repealed.

§ 18. Article 52 shall be repealed.

§ 19. Art is created. 53:

"Art. 53. (1) a farmer who violates the provisions of chapter IV, "a", be imposed a fine of 2000 to 5000 EUR, respectively, the penalty payment in the amount of 5000 to 10 000 LEVs.

(2) the acts of infringements on al. 1 shall be drawn up by the officials of the district Directorate of agriculture, which has been commissioned to carry out the checks.

(3) the penal provisions shall be issued by the Director of the Regional Directorate for agriculture or by officials authorised by him.

(4) the establishment of violations, the issue, the appeal and the implementation of the penal provisions shall be carried out in accordance with the law for the administrative offences and sanctions. "

§ 20. In § 1 of the supplementary provision the following amendments and additions:

1. In paragraph 14, the words "to take the accreditation of the paying agency and specify the certificate authority ' shall be replaced by ' and to take the accreditation of the paying agency."

2. Section 46 is repealed.

3. Section 47 is amended as follows:

"47." distressed "is a concept within the meaning of art. 2 paragraph 18 of Regulation (EC) No 651/2014. "

4. point 51 is repealed.

5. an item 56:

"56." a valid request for assistance is an application which contains all the required data for application under the single payment scheme and schemes for subject support for animals and after processing and control by State Fund "Agriculture" – the paying agency has received a unique identification number. "

Transitional and final provisions

§ 21. The law on excise duties and tax warehouses (promulgated, SG. 91 of 2005; amend., SG. 105 by 2005, issue 30, 34, 63, 80, 81, 105 and 108 of 2006, issue 31, 53, 108 and 109 from the 2007 No. 36 and 106 since 2008, issue 6, 24, 44 and 95 of 2009, 55/94 and by 2010. , PC. 19, 35, and 82 99 from 2011, issue. 29 54 94, and by 2012, PCs. 15, 101 and 109 in 2013, PCs. 1 and 105 by 2014 and PCs. 30, 92 and 95 from 2015) make the following changes and additions:

1. In chapter III section VI with art. 45 a-45 is repealed.

2. In chapter III section VII is created with art. 45 e 45 is:

Section VII

Special order for reimbursement of the excise duty on gas oil purchased, used in primary agricultural production

Art. 45 e. (1) a Customs Agency shall reimburse the part of the amount of excise duty, which represents individual dimensions of State aid laid down in accordance with chapter IV of the law to help farmers. The refund shall be made on the basis of the order and the notice of the Minister of agriculture and food under art. 47 b, para. 5 of the law on support to farmers.

(2) the restoration is done in 45 days of the receipt of the documents referred to in para. 1.

(3) the Director of the Customs Agency issued internal rules laying down the procedure for the recovery of the amounts set out in the notice under art. 47 b, para. 5 of the law on support to farmers.

(4) the order and the way for the exchange of information between the Ministry of agriculture and food and customs agency are determined by instruction of the Minister of agriculture and food and the Director of the Customs Agency.

Art. 45. Where it is established that unlawful is restored to duty-holder, it shall be recovered from the farmer, together with legal interest from the date of receipt of State aid until the date on which the account of the Customs Agency. "

§ 22. Farmers who have received vouchers for fuel in existing until 31 December 2014 State aid scheme "a reduced rate of excise duty on gas oil used in primary agricultural production through a system of vouchers for fuel, you can use them to purchase oil under art. 32, para. 1, item 3 of the law on excise duties and tax warehouses until 30 September 2016.

§ 23. (1) the obligated under the law on excise duties and tax warehouses persons who have accepted the existing fuel vouchers until 31 December 2014 State aid scheme "a reduced rate of excise duty on gas oil used in primary agricultural production through a system of vouchers for fuel ', shall be entitled to deduct from the VAT payable excise duty on the chargeability conditions declaration under art. 87, para. 1 of the law on excise duties and tax warehouses the face value of the vouchers. Vouchers will not be accepted for damaged fuel and damaged.

(2) the collected vouchers shall be transmitted to the competent Customs Office in the place in which the taxable person not later than 5 days prior to the filing of the Declaration on the chargeability conditions para. 1. in the case of transmission of vouchers is acceptance Protocol shall be drawn up in a form determined by the regulation for implementation of the law on excise duties and tax warehouses (promulgated, SG. 42 2006; amend., SG. 61 and 70 of 2006, issue 8 and 33 of 2007, issue 4 2008 issue 28 and 100 from 2009, issue 24 and 78 from 2010. , PC. 16 and 44 from 2011, issue. 7 by 2012 PCs. 25 and 110 by 2013, PCs. 12 and 28 by 2014, PC. 49 by 2015 and St. 2 by 2016). With the Protocol does not authenticate the submitted vouchers for fuel. The chargeability conditions declaration under para. 1 fits the number of Protocol.

(3) a Customs Agency shall check authenticity of the received vouchers and keep them in order and manner established by the regulation for implementation of the law on excise duties and tax warehouses.

(4) in the establishment of false or forged vouchers the imputed duty on the chargeability conditions declaration under para. 1 of taxable persons in these vouchers shall be subject to the lodging together with legal interest from the date on which the excise duty is supposed to be paid in accordance with art. 44 of the law on excise duties and tax warehouses.

(5) a farmer who used: 1. fuel vouchers;

2. gas oil that is purchased with vouchers for fuel

having fine from 2000 to 5000 EUR, respectively, the penalty payment in the amount of 5000 to 10 000 LEVs.

(6) in the cases referred to in para. 5 the farmer is obliged to refund the face value of the vouchers received together with legal interest from the date of their receipt.

(7) acts of infringements on al. 5 shall be drawn up by officials from the relevant regional Directorate of the State Fund "Agriculture", which was commissioned to carry out the checks. Penal provisions shall be issued by the Director of the Regional Directorate of the State Fund "Agriculture" or by officials authorised by him.

(8) for the purposes of this paragraph "fuel voucher" is State security that can be used as a tender for in-kind amount of excise duty referred to in it, just from the farmer, registered under this law, and by persons carrying out deliveries/sales of liquid fuels from outlets including delivery/sales of liquid fuels within the meaning of the law on excise duties and tax warehouses.

§ 24. Within two months from the promulgation of this law the Council of Ministers sets in accordance with the rules of procedure of the it agency certification audit of EU agricultural funds.

§ 25. The law shall enter into force from the date of receipt of the final number of the State aid scheme in the register of State aid of the European Commission, with the exception of § 1, 2, 3, 4, 5, 6, 18, § 20, paragraphs 1 and 2, § 9, paragraph 1, § 22, 23 and 24, which shall enter into force on the day of its publication in the Official Gazette.

The law was passed by the National Assembly-43 June 1, 2016 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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