Read the untranslated law here: https://www.vestnesis.lv/op/2016/125.5
The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on the free ports and special economic zones" make law "on taxation of free ports and special economic zones" (Latvian Saeima and the Cabinet of Ministers rapporteur, 2001, no. 17; 2003; 2004, 13. No, No 9, No 4; 2005; 2007, no. 3; Latvian journal, 2011 80. no; 2013, 80, no. 187; 2014, 133. No.) the amendments are as follows: 1. Article 1: to supplement the first subparagraph following the words "Ventspils free port in the law" with the words "special of Latgale economic zone law"; Add to paragraph 1 the second subparagraph with "e" paragraph by the following: "(e)) Special of Latgale economic zone management special economic zone corporation issued permission for the right to apply direct tax relief;" to complement the second part of paragraph 6, after the words "Rezekne special economic zone corporation" with the words "Latgale special economic zone corporation"; make the other parts 8 and 9 of the following paragraph: "8) zones administration-Liepaja special economic zone authority, Rezekne special economic zone authority and the special of Latgale economic zone administration; 9) zones of the territory, in accordance with the Baltimore special economic zone law, Rezekne special economic zone law or Latgale special economic zones law laid down in the special economic zone territory; " make the second paragraph of paragraph 11 as follows: ' 11) zone corporation – Liepaja special economic zone or Rezekne special economic zone corporation, a zone authority with contracted for business and investment in the Liepaja special economic zone or Rezekne special economic zones in the territory, as well as Latgale special economic zone corporation that does business in the special economic zone of Latgale and has concluded with the area management agreement for the investment area. " 2. in article 2: Add to paragraph 1, after the words "Ventspils free port" with the words "special of Latgale economic zone"; Add to paragraph 2 by the words "direct tax relief" with the words "the special economic zone of Latgale". 3. the third paragraph of article 5: Supplement to part with 3.1 paragraph by the following: "31) Latgale special economic zone Government and Latgale special economic zone corporation agree that the contract is cancelled on the investment;" make paragraph 4 by the following: "4) Court ruling on the zone or a free port authority and a zone or licensed corporation on the business performance of the contract of the lifting of the zone or free port area and the Corporation issued to apply direct tax relief to the cancellation;"; Add to part with point 4.1 as follows: "41) the Court ruling on the special economic zone of Latgale-Latgale and special economic zone corporation agreement on investment and the Corporation issued to apply direct tax relief to the cancellation;". 4. in article 6: to supplement the first part with the words and figures "and in accordance with paragraph 2.1 and 2.2 part in local government issued binding rules otherwise"; to supplement the article with 2.1 and 2.2 the part as follows: "(21) referred to in the first subparagraph the estate tax rebates a percentage of local government, issuing binding regulations, shall be entitled to reduce the setting it not less than 10 percent of the estimated (no other discount application) tax amount. This article, part of the rights, the municipality is not entitled to apply the second paragraph of this article. (22) the local Government shall issue the applicable under part 2.1 rules comply with the terms of this law, and the law "on real estate tax" in the first paragraph of article 3.1 and paragraph 2 of part two of the tax relief provided for in the principles for determining and published decisions binding rules to pirmstaksācij 1 November of the year. "; replace the third paragraph, the words "having regard to the first and second parts, set a property tax discount" with the words "taking into account, in accordance with the terms of this article, the specific tax credit".
5. Replace article 8, first paragraph, introductory paragraph and second paragraph, article 10, article 11 as well as the first and the second paragraph, the words "and article 6 of this law, the first and the second part" (fold) with the words and figures "of this law article 6, first paragraph, first and second part, or 2.1" (fold) ". 6. in article 12: replace the first subparagraph of paragraph 1, the words "annual report" with the words "in the law, the annual report and consolidated accounts law"; Add to the introductory part of the fourth paragraph after the words "Ministry of transport" with the words "the protection of the environment and regional development Ministry". 7. Express 12.2 article as follows: "article 12.2. Publication of information on commercial support, the application of direct tax relief to the publication of information on this law, the business of aid under application of direct tax relief, the area provides management or administration according to the Freeport to Commission Regulation No 651/2014 article 9 1, 2 and 4. Information published pursuant to Commission Regulation No 651/2014 (II) and (iii) the requirements laid down in the annex. " The Parliament adopted the law of 16 June 2016. The President r. vējonis 2016 in Riga on July 1.
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