Advanced Search

Amendments To The Cabinet Of Ministers Of 14 April 2015 By Regulation No 194 "procedures Apply To The Reduced Excise Duty Rate Marked (Highlighted) Diesel (Gas Oil) Used In The Production Of Agricultural Produce, Agricultural Processing

Original Language Title: Grozījumi Ministru kabineta 2015. gada 14. aprīļa noteikumos Nr. 194 "Kārtība, kādā piemēro samazināto akcīzes nodokļa likmi iezīmētai (marķētai) dīzeļdegvielai (gāzeļļai), ko izmanto lauksaimniecības produkcijas ražošanai, lauksaimniecības zemes apstrāde

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Cabinet of Ministers Regulations No. 150 in Riga 2017 14 March (pr. No. 12 33) amendments to the Cabinet of Ministers of 14 April 2015 by Regulation No 194 "procedures apply to the reduced excise duty rate marked (highlighted) diesel (gas oil) used in the production of agricultural produce, agricultural land and forest or swamp land that cultivate cranberries or blueberries, as well as the land beneath the fish ponds" Issued in accordance with the law "on excise duty" article 18 v, 6.1 and 6.2 of part 1. make Cabinet 2015 14. Regulation No 194 of April "order which apply the reduced rate of excise duty on selected (highlighted) diesel (gas oil) used in the production of agricultural produce, agricultural land and forest or swamp land that cultivate cranberries or blueberries, as well as the land beneath the fish ponds "(Latvian journal, 2015, 86, no. 226.2016, 106. no;) the following amendments: 1. replace paragraph 7 numbers and the word" 645 and 646 "with numbers and the word" 645 , 646 and 791 "; 1.2. the express 8.1. subparagraph by the following: "these rules 8.1 6.1, 6.2 and 6.3. the number of hectares referred to in (a), if the revenue from agricultural production or aquaculture production, not including State and received support from the European Union (hereinafter referred to as the revenue), according to the State revenue service submitted to the annual income declaration or at the company's annual report for the previous taxation year are: 8.1.1. at least 285 euro per hectare; 8.1.2. at least 200 euro per hectare farm, which according to the legislation on organic production is certified organic farm; " 1.3. replace paragraph 9.2 a number and the word "1 April" with a number and the word "January 1"; 1.4. to make the first sentence of paragraph 11 the following wording: "to get the right to buy diesel, labelled agricultural producers, while logging on to the single area payment in accordance with the regulations on the procedure for granting direct payments to farmers, not later than 1 June of the current year shall be submitted to the rural support service application (annex 3)."; 1.5. make 13.4. subparagraph by the following: "13.4. assess the application of agricultural producers in the revenue and determining the total area that matches that rule 6 and 8 the requirements referred to in paragraph;"; 1.6. to express in this paragraph 8.5: "13.7. decision to grant the right to buy marked diesel. Decision points: 13.7.1. the registration number of the client; 13.7.2. agricultural production is allocated to producers highlighted the total quantity of diesel fuel current financial year; 13.7.3. marked oil quantity of the agricultural product manufacturer is eligible to purchase from the current July 1, during the November 30 but not more than 90 percent of the provisions referred to in paragraph 13.7.2. labelled diesel. "; 1.7. to make 14 the following: "14. the rural support service to current year 30 November: 14.1. re-evaluate the adequacy of agricultural producers this requirement in paragraph 6 and 8 above, taking into account the State revenue service submitted income statement or annual report of the company, as well as clarification of the document submitted to the current year and 30 September; 14.2. amended this rule 8.5. referred to in subparagraph decision highlighted the amount of diesel fuel, where the applicant does not comply with the provisions in paragraph 6 and 8 of these requirements, and shall notify the manufacturer of agricultural production; 14.3. inform the State revenue service of the labelled quantity of diesel fuel when it is established that the producers of agricultural production in this rule referred to 13.7.2. highlighted the amount of diesel fuel is used improperly. " 1.8. to supplement the rules with 24.6 24.7. section and as follows: "this rule 8.5.24.6. the decision referred to in paragraph agricultural producer shall notify in accordance with the notification procedures laid down in the law; 15.3. the agricultural production in conformity with this provision of the manufacturer in paragraph 4 and the law "on excise duty" article 18, paragraph 1, the fifth part of the criteria judged by the State for the year June 1. "; 1.9. Annex 1 worded as follows: "1. the annex to Cabinet of Ministers of 14 April 2015 regulations No 194 of crops and land use codes and the corresponding quantity of marked diesel oil per hectare of marked diesel oil quantity for one single area payment for the declared and approved per hectare of agricultural land, as well as the forest or swamp land that cultivated hectares of cranberries or blueberries, or land hectares of fish ponds shall be calculated in accordance with the law" on excise duty "article 18, paragraph 3 of part 5.
Nr. p. k. Crops, land use code litres per hectare 1. Cereals 1.1.   Oats 140 100 1.2.   Oats with grasses of 141 100 pasēj 1.3.   Wheat, summer 111 100 1.4.   Wheat with grasses in the summer of pasēj 113 100 1.5.   Wheat, winter 112 100 1.6.   Barley, 131 100 summer 1.7.   Barley, summer grasses of the pasēj 133 100 1.8.   Barley, winter 132 100 1.9.   Rye 121 100 1.10.   Triticale, summer 150 100 1.11.   Triticale, with grasses of summer pasēj 152 100 1.12.   Triticale, winter 151 100 1.13.   Buckwheat 160 100 1.14.   Buckwheat with Fabaceae pasēj 161 100 of 1.15.   Cereal and peas or vetches mixture with grasses, which are protein pasēj > 50% 446 100 1.16.   Cereal and peas or vetches of the protein mixture is 50% 445 100 2 >. Lawns 2.1. Grasses and forage mixes grasses 2.1.1.   Permanent grassland in 710 1301/602 2.1.2.   Cultivated soil seeding grasses or forage grasses (including protein) blend 720 1301/602 2.2. Grasses in tīrsēj 2.2.1.   Timothy seed production 731 100 2.2.2.   Meadow Fescue seed production 732 100 2.2.3.   Hybrid ryegrass seed production 733 100 2.2.4.   Italian annual ryegrass seed production 734 100 2.2.5.   Red Fescue seed production 735 100 2.2.6.   Perennial ryegrass seed production 736 100 2.2.7.   Tall Fescue seed production 737 100 2.2.8.   Meadow grass seed production 738 100 2.2.9.   Cocksfoot seed production 739 100 2.2.10.   Not elsewhere specified grasses 713 60 2.2.11.   The seed of the Auzeņairen abstraction 761 60 3. Legumes, including pulses in tīrsēj 3.1.   Red clover 723 100 3.2.   White clover 724 100 3.3.   Alsike clover 725 100 3.4.   Alfalfa 726 1303/1004 3.5.   Eastern 727 100 3.6 Galega.   The horned vanagnadziņš 728 100 3.7.   Melilotus 729 100 3.8.   Esparset-714 100 3.9 field beans 410 100 3.10.   Peas 420 100 3.11.   Lupins (sweet or yellow, white, blue) 430 100 3.12.   3.13 vetches, summer 441 100.   Vetch, winter 442 100 3.14.   Soy 443 100 4. Green fodder and fodder root in 4.1.   Not elsewhere specified maize 741 100 4.2.   Fodder beet, beet 831 130 5. Oil and fibre plants 5.1.   Hemp 170 100 5.2.   Flax fibre 310 100 5.3.   Flax oil 330 100 5.4.   Summer 211 100 rape, 5.5.   Rape, winter 212 100 5.6.   Summer turnip rape, 213 100 5.7.   Turnip rape, winter 214 100 6. Vegetables 6.1.   Seed potatoes 821 130 6.2.   Starch potatoes 825 130 6.3.   Not elsewhere specified potatoes 820 130 6.4.   Tomatoes 826 130 6.5.   Cauliflower 842 130 6.6.   Not elsewhere specified cabbage (white or red cabbage rose, Brussels sprouts, kohlrabi, table sparģeļkāpost, curly kale, or Savoy cabbage, kale, broccoli, cabbage, Beijing except forage cabbage) 870 130 6.7.   Carrots 843 130 6.8.   Beetroot, chard (chard) 844 130 6.9.   Cucumber and kornišon in 845 130 6.10.   Onions, shallots, chives, Chive bulbs and batūn in 846 130 6.11.   Garlic 847 130 6.12.   Leek 849 130 6.13.   Table 6.14 851 130 rape of turnips.   Table 6.15 856 130 turnips.   Celery 852 130 6.16.   Radish and Black radish 853 130 6.17.   Parsley 854 130 6.18.   Parsnips 855 130 6.19.   Garden-pumpkins, courgettes, marrow, l.-857 130 6.20.   Vīģlap, Arbutus, Muscat pumpkin 858 130 6.21.   Common or garden beans 859 130 6.22.   Sorrel 860 130 6.23.   Spinach 862 130 6.24.   Horseradish 863 130 6.25.   Salad 864 130 6.26.   Ordinary dill 874 130 6.27.   Jerusalem 865 130 6.28.   Paprika 867 130 6.29.   Eggplant 868 130 at 6.30.   Asparagus 869 130 6.31.   Vegetables, if continuous area growing vegetable crops eligible for BSA5 species each takes less than 0.3 ha and the total area of arable land of the holding not more than 10 ha 871 130 7. Fruits and berries 7.1.   Strawberries 926 130 7.2.   Watermelons and melons 937 130 8. Permanent plantations 8.1.   Apple trees 911 130 8.2.   PEAR 912 130 8.3.   Sweet and sour cherries 932 130 8.4.   Plum 914 130 8.5.   Aronia 918 130 8.6.   Smiltsērkšķ, 919 130 8.7.   Raspberry 921 130 8.8.   Blackcurrants 922 130 8.9.   Red and white currants 933 130 8.10.   Krūmmellen (they had carried with them) 924 130 8.11.   Large berry cranberries 934 130 8.12.   Gooseberries 927 130 8.13.   Krūmcidonij 928 130 of 8.14.   BlackBerry 929 130 8.15.   The Rowan tree in the garden 931 130 8.16.   Grapes 935 130 8.17.   Fruit trees and berries (except strawberries), if a continuous area of BSA5 eligible in the growing fruit and Berry species each takes less than 0.3 ha 950 130 8.18.   Not elsewhere specified permanent plantings 952 60 8.19.   Woody nursery agricultural land 640 60 8.20.   Rhubarb 861 130 9. The remaining 9.1.   Herbs and cultivated herbs (fennel, basil, thyme, tarragon, anise, marjoram, oregano or Marjoram, Sage, hyssop, mint, wormwood, pupumētr, lofant, naktssvec, mullein, ābolmētr, citronmelis, Comfrey root, ehinācij, lupstāj, dižzirdzen treatment, raspodiņš, motherwort) 848 100 9.2.   Sierāboliņš 880 100 9.3.   Chamomile 881 100 9.4.   Marigold 882 100 9.5.   Cigoriņš 883 100 9.6.   Treatment of gurķen 884 100 9.7.   Cilantro, or kinza's media 877 100 9.8.   Cumin 878 100 9.9.   The Mārdadz 879 100 9.10.   Mustard 215 100 9.11.   Mustard with Fabaceae pasēj 216 100 of 9.12.   California Bluebell 715 100 9.13.   California Bluebell with legumes of 716 100 pasēj 9.14.   Other cultivated without ktāraug (ežzied, biškrēsliņš, pūķgalv, Melisa, daglīt, Lathyrus pratensis, kaķumētr) 930 60 9.   Fallow land (if papuvj area does not exceed 30% of the total area of flat receipt of payment and confirmed areas declared) 610 100 9.16.   Different crops in a small area of arable land, or more crops, grown in the body field, if each of the crops in the field less than 0.3 ha 811 60 9.17.   Other crops not elsewhere mentioned in the tīrsēj in the back the arable land 872 60 9.18.   Other crops not elsewhere referred to as the farm crop mix in 873 60 9.19 arable land.   Permanent plantings or arable land, except in cultivated soil of grassland farm, the farmer declares, log on to the small farmers of the scheme payments 101 60 notes. 1 diesel fuel quantity marked on the grass area, ensuring minimum livestock density at least 0.5 (organic farm – at least 0.4) a notional unit of cattle per hectare. 2 marked the quantity of diesel fuel on the lawn area is the primary producer of animal feed, not subject to the requirement of the minimum livestock density per hectare. 3 marked the quantity of diesel fuel intended for feed alfalfa area, ensuring minimum livestock density at least 0.5 (organic farm – at least 0.4) a notional unit of cattle per hectare. 4 the quantity of diesel fuel marked on the alfalfa area declared a tied aid for voluntary certification of grasses and fodder plant seed. 5 voluntary tied aid. "; 1.10. Replace annex 2, paragraph 15, "with the number" "0.020 0.030"; 1.11. replace paragraph 20 of annex 2, the number "0.606" with the number "1.438"; 1.12. Express 2. paragraph 31 of the annex by the following: "31.  DOE 0.130 "1.13. supplement to annex 2, paragraph 35 as follows: ' 35.  North American deer (white-tailed deer and melnast's) ' replace 0.400 1.14. number in annex 3 and the word "1 April" with a number and the word "January 1". 2. This provision subparagraph 1.1 and 1.9 shall enter into force on 1 July 2017. Prime Minister-Minister of agriculture John Dūklav Interior Minister Richard Kozlovsk a