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In accordance with the decision of the Parliament:
The professional farmers shall have the right, on application, to obtain the refund of excise duty on fuel and electricity used in agriculture as provided for in this Act.
This law does not apply to energy products used in a private economy.
This law shall not apply to electricity used in a professional glasshouse culture when electricity is subject to excise duty on electricity and certain fuels (1260/1996) In accordance with point 2 of the tax table of the Annex. (20,123/1133)
L to 1133/2013 (3) entered into force on 1 January 2014. The previous wording reads:
This law shall not apply to professional glasshouse cultivation where the electricity used in greenhouses is subject to excise duty on electricity and certain fuels (1260/1996) In accordance with point 2 of the tax table of the Annex. (30.12.2010/1403)
For the purposes of this law:
(1) By a professional agricultural operator (hereinafter ' the Applicant , a natural or legal person or an association of natural or legal persons engaged in agriculture and paid in the course of the fiscal year for direct payments from the European Union, compensatory allowance, agri-environmental aid, or National aid or the production of grain drying;
(2) Direct payments by the European Union Of the European Parliament and of the Council laying down rules for direct payments to farmers under support schemes under the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 The subsidies referred to in Titles III and IV of Regulation (EU) No 1307/2013; (19/12/2015)
L to 1186/2014 Paragraph 2 entered into force on 1 January 2015. The previous wording reads:
(2) Direct payments by the European Union Establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and Regulation (EC) No 1782/2003 Titles III and IV of Council Regulation (EC) No 73/2009 of the European Parliament and of the Council repealing Council Regulation (EC) No 73/2009; (30.12.2010/1403)
(3) Natural handicap payment Referred to in Article 31 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council on support for rural development by the European Agricultural Fund for Rural Development (eafrd) and repealing Council Regulation (EC) No 1698/2005 Aid; (19/12/2015)
L to 1186/2014 The amended paragraph 3 entered into force on 1 January 2015. The previous wording reads:
(3) Natural handicap payment The compensation provided for in Chapter V of Council Regulation (EC) No 1257/1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations from 2007 onwards, Article 36 of Council Regulation (EC) No 1698/2005 on support for rural development by the Agricultural Fund for Rural Development (eafrd);
(4) Environmental compensation The aid referred to in Article 28 of the Regulation referred to in paragraph 3; (19/12/2015)
L to 1186/2014 The amended paragraph 4 entered into force on 1 January 2015. The previous wording reads:
(4) Agri-environmental aid The support provided for in Chapter VI of Council Regulation (EC) No 1257/1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations from 2007 onwards Article 39 of Council Regulation (EC) No 1698/2005 on support for rural development by the Agricultural Fund for Rural Development (eafrd) under Article 39 of Council Regulation (EC) No 1698/2005 on support for rural development by the mainland In accordance with the development programmes as a basic and additional measure;
4a) By compensation for organic production In accordance with Article 29 of the Regulation referred to in paragraph 3; (19/12/2015)
L to 1186/2014 Paragraph 4a entered into force on 1 January 2015.
(5) National aid Of national aid to the agricultural and horticultural economy (1559/2001) , with the exception of the reindeer husbandry provided for in Article 14 of the Law on arable land, animal quantity, production volume, reference quantity of decoupled aid or storage of horticultural products; (19/122008/919)
(6) Agriculture The cultivation of agricultural and horticultural crops on the holding of the applicant, the set-aside, the maintenance of an uncultivated field, the production of livestock products, the keeping of farmed animals, the beekeeping economy, the equine economy, the agricultural and The storage, repair and packaging of horticultural products and the drying of cereals; (19/122008/919)
(7) Trade rehabilitation Measures on the holding where agricultural and horticultural products are made available for sale or processing;
(8) Tax year on the basis of which the tax refund is paid , calendar year or, if the accounting law (136/1997) The accounting year is not the calendar year, the financial year ending or the financial year which has been completed in the course of the calendar year;
(9) Agricultural tax declaration The law on the taxation procedure (1558/1995) The agricultural declaration referred to in paragraph 3;
(10) Community Income tax law (1535/1992) The Community;
(11) Together with benefits A collective benefit within the meaning of Article 5 of the Income Tax Act.
Tax administration is carried out by the tax administration. (11.06.2010/532)
The customs authority responsible for the enforcement of this law shall be the customs authority in so far as the control relates to the reimbursement of the taxes referred to in Article 1 (3).
The applicant shall be subject to excise duty during the fiscal year on light fuel oil used in agriculture, heavy fuel oil and biofuel oil, in accordance with the principle of sulphur-free light fuel oil, heavy fuel oil and biofuel The energy content tax is laid down in the Act on excise duty on liquid fuels (1472/1994) . The electricity will be returned to 1.55 cents per kilowatt-hour. The refund shall be paid in accordance with the refund rate in force at the time of consumption of fuel oil or electricity.
L to 1186/2014 Article 4 entered into force on 1 January 2015. The previous wording reads:
The applicant shall be subject to excise duty during the fiscal year on light fuel oil used in agriculture, heavy fuel oil and biofuel oil, in accordance with the principle of sulphur-free light fuel oil, heavy fuel oil and biofuel The energy content tax is laid down in the Act on excise duty on liquid fuels (1472/1994) . The electricity will be taxed at 1.2 cents per kilowatt-hour. The refund shall be paid in accordance with the refund rate in force at the time of consumption of fuel oil or electricity.
L to 1133/2013 Article 4 entered into force on 1 January 2014. The previous wording reads:
The excise duty on excise duty on liquid fuels used in agriculture during the tax year is returned to the applicant. (1472/1994) 13,20 cents per litre of reduced fuel oil in Finland, 14.85 cents per litre of heavy fuel oil, 9.20 cents per litre of biofuels, and the Act on excise duty on electricity and certain fuels 1,0 cents per kilowatt/kWh for the intended taxable amount. However, excise duty shall be reimbursed on the maximum amount of excise duty on fuel.
The tax shall not be returned if the amount of the refund is less than EUR 50.
Tax reimbursement must be submitted in writing to the tax administration. The application shall be made by means of an agricultural tax return or any other form established by the tax administration. (11.06.2010/532)
The application for fuel oil and electricity used during the tax year shall be submitted by the end of February of the calendar year following the end of the fiscal year.
However, by way of derogation from paragraph 2, the Community and the Community benefit shall submit an application no later than four months after the end of the fiscal year for which the refund is sought.
The application must be lodged within the period laid down in this Article, irrespective of the fact that the tax administration has, at the request of the applicant, extended the period of issue of the tax return on the basis of Article 8 (3) of the Tax Code. (11.06.2010/532)
The tax administration shall lay down more detailed provisions concerning the manner in which the application is made and the other procedure for submitting an application. (11.06.2010/532)
In the application, the applicant shall indicate the amount of the taxed light and heavy fuel oil used during the tax year and the number of electricity and the number of the bank account for which the refund is paid.
Repayment of excise duty shall be paid into the bank account.
No interest shall be paid to the refund, subject to Articles 10 and 11.
In addition to what is provided for by this law, the payment of a refund and the payment of a payment based on an adjustment or an appeal shall be subject to the provisions of (2006) Provisions.
In the light of the correction or appeal, the amount of the payment to be paid and the error rate shall be calculated in accordance with the provisions of the Law on the increase in tax and the duration of the delay (186/1995) Provides.
The applicant shall organise its books and notes in such a way as to establish the amount of fuel oil and electricity eligible for the refund.
To the extent that the use of fuel oil or electricity is distributed in a way that is eligible for recovery and that it cannot be unequivocally established that the refund can be recovered, it is clear from the accounting records and notes that: The contribution to the recovery of fuel oil and electricity can be assessed.
If, due to a clerical error or a calculation error or any other comparable error, or because the applicant has provided incomplete, incorrect or false information, too much tax has been returned, the tax administration shall correct its decision, Unless a decision has been corrected by a complaint. (11.06.2010/532)
The adjustment shall be made within three years from the beginning of the calendar year following the date on which the tax refund decision was taken.
Interest shall be charged on the amount paid on the basis of the correction or appeal. Interest shall be calculated from the first day of the month following the month following that of the refund decision, including the latter date. Interest shall be the interest of each of the last six months preceding the calendar year. (633/1982) in Article 12 The reference rate referred to above, less than 2 percentage points, but not less than 0,5 %. (22.12.2009/1255)
In the case of a decision on recovery or in other cases, or in the case referred to in Article 10, an appeal is made to the tax administration in writing with a request for redress. (11.06.2010/532)
If the tax administration at the request for adjustment or otherwise finds that the tax has been repaid too little or has not been fully recovered, the tax administration shall rectify the return decision it has issued, unless the decision has been settled by decision of the appeal. The adjustment requirement shall be made within three years of the end of the calendar year following which the refund is sought. (11.06.2010/532)
On behalf of the State, the rightholders' rights control unit shall have the right to appeal against a written complaint. However, by way of derogation from paragraph 2, the judicial control unit of the beneficiaries shall, within one year from the beginning of the following calendar year from which the refund has been applied for. (18.4.2008/247)
The amount reimbursed on the basis of the correction shall be remunerated. Interest shall be calculated from the first day of the month following the month following that of the refund. The interest shall be each of the six months preceding each calendar year. Article 12 of the korkola The reference rate referred to in paragraph 2 minus two percentage points, but not less than 0,5 %. (22.12.2009/1255)
As a result of the tax administration's request for a correction, an appeal is brought against the decision of the administrative court which, according to Article 5 of the Law on Tax Procedure, is the municipality of residence of the applicant. If the persons to whom the provisions of the Income Tax Act apply are the municipality of residence in the context of the jurisdiction of the various administrative courts, an appeal shall be lodged against the administrative court whose jurisdiction belongs to the home municipality of the parent. In the case of persons of the same age, the competent administrative court shall determine which identification number is lower. If no administrative court had jurisdiction to deal with the complaint, the appeal is sought from the Administrative Court of Helsinki. The appeal must be filed in writing and the appeal must be lodged with the administrative court or the Fiscal Administration in the appeal referred to in paragraph 4 of this Article. (11.06.2010/532)
On behalf of the State, the right of appeal against the decision of the tax administration is the rightholders' control unit. (11.06.2010/532)
The Administrative Tribunal for the Appeal shall reserve the opportunity for a reply and, where appropriate, an explanation of reply from the taxable person to the Tax Inspection Service. In addition to what is provided for in Article 34 (2) of the Administrative Law Act without consulting the party concerned, the Administrative Court may, without hearing the appeal, rule out the judicial control unit of the tax recipients if the amount of the tax refund is A change of up to eur 3 000 from the taxable person's complaint. (18.4.2008/247)
The date of appeal against the decision taken in response to the objection is three years from the beginning of the calendar year following the tax refund decision, but always at least 60 days from the notification of the decision. In the case of the remainder of the decision, the appeal period shall be 30 days from the date of the decision. The period of appeal of the tax beneficiaries shall be 30 days from the date of the decision. (18.4.2008/247)
The appeal to the administrative court, which should have been lodged as a remedy for the tax administration, is treated as a complaint. No decision shall be taken to dismiss the appeal. (11.06.2010/532)
The appeal is otherwise in force as laid down in the administrative law.
In addition to the information to be indicated in the application, the professional agricultural operator shall, in addition to the information to be provided by the Tax Administration or the appeal authority, provide supplementary information and supporting documents which may be necessary for his The appeal or the appeal against his/her tax refund decision.
The information to be processed under this Law shall be governed by the provisions of the Law on the publicity and confidentiality of tax information (1346/1999) Provides for the confidentiality of tax information.
The tax administration shall, without prejudice to the provisions of confidentiality and other information, have the right to obtain from the Ministry of Agriculture and Forestry, from the customs authority, from the economic, transport and environmental centres as well as from the Åland State Agency, The refund on the type of aid referred to in Article 2 (2) to (5) of this Act, the date of payment of the aid and the excise duty on liquid fuels, as referred to in Article 2 (2) to (5) of this Act; And the refund under Article 10a of the Act of Of recipients. The applicant and the beneficiary of the refund shall be entitled to the identification and contact information of the applicant or the beneficiary of the refund, the identity of the person or entity, and the address indicated to the Authority.
The Ministry of Agriculture and Forestry, the customs authority, business, transport and environmental centres and the State Office of the Åland Islands, notwithstanding the restrictions on access to information and other information, shall have the right to obtain , as well as the information necessary for the purposes of supervision relating to it, the amount of the refund and the amount of refund and the amount of the refund. The beneficiary of the refund shall be entitled to the identification and contact information of the beneficiary of the refund, the name of the person or entity, and the address of the place of establishment notified to the tax administration. (11.06.2010/532)
Without prejudice to the confidentiality rules, the tax administration may, acting on its own initiative, provide the necessary information relating to the correctness of the refund of the tax refund referred to in this Act and of the correctness of the refund on the refund granted, and The Ministry of Forestry, the customs authority and the industry, transport and environmental centres in order to comply with their obligations under the law or regulation, where there is reason to suspect that the applicant was not entitled to: The aid referred to in Article 2 (2) to (5) of this Act. Identification and contact information may be given by the name of the beneficiary, the identity of the person or entity, and the address of the place of establishment notified to the tax administration. (11.06.2010/532)
Notwithstanding the confidentiality provisions, the Ministry of Agriculture and Forestry or the Centre for Labour and Economic Affairs may, without prejudice to the secrecy provisions, provide information on the beneficiary of the refund and the aid decisions necessary for the payment of the refund referred to in this Act. Recovery of the aid referred to in Article 2 (2) to (5) of the Law. The identification and contact details may be given by the name of the beneficiary, the identity of the person or entity and the address indicated to the Authority.
Information obtained under this Article may continue to be disclosed for the purpose of detection and prosecution of criminal offences. Data should be discarded as soon as they are not required. Where information is required, the data retention shall be determined by the archivist (181/1994) Included.
The information referred to in this Act may be provided by means of an electronic data exchange procedure where the protection of data in the (523/1999) (1) have been clarified.
In addition to the provisions of this Law, Articles 14, 18, 25, 26a, 26c, 26d, 26d, 91 and 93a of the Tax Code and the Regulation on Tax Procedure (18/03/1998) § 2-5.
If the applicant has provided the information necessary for the refund to be incomplete or incorrect, the error fee may be levied at least 50 % and not more than eur 1 000.
In determining the amount of the error rate, account shall be taken of the reproducibility, repetitive nature of the procedure and other such considerations.
The criminal liability of the applicant for tax purposes or for its attempt shall be punishable under criminal law (39/1889) § 1 to 3.
This law shall not apply to a company which is in financial difficulty within the meaning of the European Union Guidelines on State aid for agriculture and forestry in the European Commission for the years 2014 to 2020 (2014/C 204/01), or In respect of which the aid has been found to be unlawful and incompatible with the internal market, based on an earlier decision of the European Commission, based on a previous Commission decision.
In addition, the application of the law on the application of certain European Community provisions on State aid is subject to tax refunds. (2003) .
L to 1186/2014 Article 21 entered into force on 1 January 2015. The previous wording reads:
In addition, the application of the Act on the application of certain provisions of the European Communities in the field of State aid (2003) .
This Act shall enter into force on 1 August 2006.
Before the entry into force of this Act, measures may be taken to implement the law.
In the case of fuel oil and electricity used during the 2005 tax year, the refund shall be submitted by 30 November 2006 at the latest using a separate form established by the tax government. For the purposes of calculating the refund, the amount of the refund for the refund of fuel oil and electricity used during 2005 shall be taken into account for the calculation of 81 % of the use.
However, the Community, the common interest and the grouping shall not be entitled to a refund on fuel oil or electricity used during the fiscal year 2005 if its financial year has expired between 1 January 2005 and 10 March 2005. Tax reimbursement for the tax year 2005 corresponds to Article 6 of the Tax Code by the tax office of the applicant for income tax or any other tax office ordered by the tax government.
The provisions of Section 9 of this Law shall apply to the period after the entry into force of the law. Prior to the entry into force of the law, the applicant shall have the right to assess the use of fuel oil and electricity to justify a refund.
THEY 56/2006 , VaVM 6/2006, EV 85/2006 Council Directive 2003 /96/EC (32003L0096); OJ L 283, 31.10.2003, p. 54This Act shall enter into force on 1 May 2008.
Article 12 (1) and (3) shall enter into force on 1 January 2009. The points of law shall apply to the appeal proceedings brought before the law. However, as from 1 May 2008, the tax agent refers to the judicial control unit of the tax beneficiaries.
THEY 148/2007 , VaVM 5/2008, EV 25/2008
This Act shall enter into force on 1 January 2009. (6.11.2009/833)
The law shall apply to light and heavy fuel oil and to electricity used on or after 1 June 2009. (6.11.2009/833)
The tax refund pursuant to Article 4 of this Act shall be paid to the constructed portion of the energy products used throughout the tax year 2009 corresponding to the share of the tax year between 1 June 2009 and the end of the tax year 2009. 2009. (6.11.2009/833)
However, the Community or the collective interest shall not be entitled to a refund under Article 4 for fuel oil and electricity used for the tax year 2009 if its tax year has expired between 1 January 2009 and 31 May 2009. The Community and the Community benefit shall submit an application for the fiscal year 2009 by 30 April 2010. (6.11.2009/833)
Light fuel oil, heavy fuel oil and electricity used before 1 June 2009 shall be governed by the law on the refund of excise duty on certain energy products used in agriculture (603/2006) As amended by the Act amending the Law on the refund of excise duty on certain energy products used in agriculture (19/2008) Entering into force. (6.11.2009/833)
THEY 185/2008 , VaVM 25/2008, EV 179/2008, Council Directive 2003 /96/EC (32003L0096); OJ L 283, 31.10.2003, p. 54
This Act shall enter into force on 16 November 2009.
THEY 121/2009 , VaVM 15/2009, EV 128/2009
This Act shall enter into force on 1 January 2010.
The law shall apply to the interest rate calculated for the period from 1 January 2010 and beyond.
THEY 133/2009 , VaVM 39/2009, EV 208/2009
This Act shall enter into force on 1 January 2010.
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 161/2009 , HVM 18/2009, EV 205/2009
This Act shall enter into force on 1 September 2010.
THEY 288/2009 , VaVM 12/2010, EV 37/2010
This Act shall enter into force on 1 January 2011. As regards the refund of excise duties on biofuels, the law will enter into force at the time of the Council Regulation.
The law applies to light and heavy fuel oil, biofuels and electricity used after the entry into force of the law.
Pursuant to Article 10a of the Act on excise duty on liquid fuels, the refund of excise duty on fuel oil used before the entry into force of this Act is laid down in Article 10a of the Act on excise duty on liquid fuels.
Before the law enters into force, action can be taken to enforce the law.
THEY 147/2010 , VaVM 51/2010, LiVL 12/2010, TaVL 24/2010, YmVL 18/2010, MmVL 20/2010, EV 256/2010
This Act shall enter into force on 1 January 2014.
The law applies to light and heavy fuel oil, biofuels and electricity used after the entry into force of the law.
Before the law enters into force, action can be taken to enforce the law.
THEY 53/2011 , VavM 22/2011, EV 92/2011
This Act shall enter into force on 1 January 2014.
In the case of light and heavy fuel oil, biofuels and electricity used before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.
THEY 110/2013 , VaVM 26/2013, EV 162/2013
This Act shall enter into force on 1 January 2015.
Until the entry into force of this Act, light and heavy fuel oil, biofuels and electricity shall be subject to the provisions in force at the time of entry into force of this Act.
THEY 128/2014 , THEY 234/2014 , VaVM 30/2014, EV 192/2014
