Name of law Law amending and supplementing the law on excise duties and tax warehouses Named Bill a bill amending and supplementing the law on excise duties and tax warehouses date of acceptance 07/12/2011 number/year Official Gazette 99/2011 Decree No 259

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 excise duties and tax warehouses, adopted by the National Assembly of the HLI 7 December 2011.

Issued in Sofia on 12 December 2011

The President of the Republic: Georgi Parvanov

Stamped with the State seal.

Minister of Justice: Diana Kovatcheva

LAW

amending and supplementing 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. , PC. 55 and 94 by 2010, PC. 19, 35 and 82 by 2011.)

§ 1. In art. 4 create item 47 and 48:

"47." customs regime of postponed payment or customs-approved treatment or use any one of the special arrangements provided for in Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code relating to customs supervision that applies to non-Community goods at the time of their introduction into the customs territory of the European Union, temporary warehousing, free zones or free warehouses as well as each of the regimes under art. 84 (1) (a) of that regulation.

48. "import of excisable goods" is the introduction of excise goods within the European Union, unless the input are placed under customs regime of postponed payment or customs-approved treatment or use, as well as their release of this mode or direction. "

§ 2. In art. 14, para. 1 item 9 shall be established:

"9. the CN code 3811 11, 3811 19 00 and 3811 90 00."

§ 3. In art. 19 al. 2 and 3 are repealed.

§ 4. In art. 20, para. 2, item 17 finally put a comma and add "as well as the sale of natural gas as a motor fuel.

§ 5. In art. 24A, para. 7, the words ' the date of issue of the decision ' shall be replaced by "the date of entry into force of the decision.

§ 6. In art. 27, al. 3 the second sentence is deleted.

§ 7. In art. 31 is made the following changes and additions:

1. The current text becomes paragraph 1.

2. a para. 2:

"(2) the chargeability conditions rate under para. 1, item 7 shall also apply to beer brewed by independent small breweries, registered in the territory of another Member State of the European Union, under conditions and by an order determined by the regulation for implementation of the law. "

§ 8. In art. 32 the following modifications are made:

1. In paragraph 8. 1:

a) in item 3 "number 615" is replaced by "630";

(b) in item 4) number "615" is replaced by "630";

in point 6), the words "$ 0" is replaced by "EUR 0.85.

2. paragraph 10 shall be replaced by the following:

"(10) Bioethanol used for mixing with motor fuels, shall be denatured, including a special method, under conditions and by an order determined by the regulation for implementation of the law."

§ 9. In art. 33, para. 1 make the following amendments and additions:

1. point 5 shall be replaced by the following:

"5. for natural gas falling within CN codes 2711 11 00 and 2711 21 00 for users of natural gas for household use, within the meaning of the law of energy – $0. per Gigajoule; ".

2. a new item 6:

"6. for natural gas falling within CN codes 2711 11 00 and 2711 21 00 for users of natural gas for business needs within the meaning of the law of energy – EUR 0.10. per Gigajoule; ".

§ 10. In art. 57 al. 1 shall be amended as follows:

(1) the owners or tenants of specialized small establishments for distillation intended for production of rakiya (points for digesting the brandy), may be persons registered under the commercial law, the law on cooperatives or under the legislation of a Member State of the European Union or of another State party to the agreement on the European economic area. "

§ 11. In art. 57 in, al. 2, t. 7, after the word "documents" the Union "and" shall be deleted and then added "and electronic signature certificates."

§ 12. In art. 57 (e) point 1 shall be replaced by the following:

1. keep documentary records of the excise goods received under duty-suspension arrangements; ".

§ 13. In art. 58A, al. 2, item 8, after the word "documents" the Union "and" shall be deleted and then added "and electronic signature certificates."

§ 14. In art. 58 d, para. 2 item 8 is created:

"8. certificate for electronic signature."

§ 15. In art. 64, para. 13 creates the second sentence: "the reports and may be submitted electronically under the conditions and by the order of the tax-insurance procedure code."

§ 16. In art. 76 in, al. 5, item 1 the words "under para. 2 "are replaced by" under para. 4. "

§ 17. In art. 124 in the Al. 2 shall be amended as follows:

"(2) when the removal was associated with significant disabilities and/or with significant costs, the authority that issued the measure under art. 124 b, para. 1, may order the deposit of the goods in the object or objects of responsibility of the offender. The order does not apply to the goods – subject of the offence. "

Additional provisions

§ 18. This law introduces the requirements of decision implementation 2011/545/EC of 16 September 2011 on the application of the provisions on the control and movement of Directive 2008/118/EC for products falling within CN code 3811 in accordance with article 20, paragraph 2 of Directive 2003/96/EC of the Council (OJ L 241/33, of 17 September 2011).

§ 19. State aid provided for in art. 32, para. 1, item 8 and 9, shall be granted after the pronouncement of the European Commission with a positive decision on its compatibility with the internal market.

Final provisions


§ 20. In the law on wine and spirits (official SG. 86 of 1999; amend., SG. 56 of 2002, no. 16, 108 and 113 in 2004, no. 99 and 105 by 2005, issue 18, 30, 34, 51 and 80 in 2006, no. 53 of 2007, 36/2008 and no. 82 of 2009) make the following changes :

1. Article 40 shall be repealed.

2. In art. 41, para. the words "under art. 40 ' shall be replaced by "referred to in art. 57, al. 4 of the law on excise duties and tax warehouses.

§ 21. The law shall enter into force on 1 January 2012, with the exception of § 2, which shall enter into force by 1 July 2012, and § 8, paragraph 1 (c) and § 9, which shall enter into force from 1 June 2012.

The law was adopted by 41-Otto National Assembly on 7 December 2011 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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