Amendments To The Law "on The Excise Tax"

Original Language Title: Grozījumi likumā "Par akcīzes nodokli"

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://www.vestnesis.lv/ta/id/223540

The Saeima has adopted and the President promulgated the following laws: the law "on amendments to the excise tax" to make the law "on excise duty" (Latvian Saeima and the Cabinet of Ministers rapporteur, 2003, nr. 23; 2004, nr. 8, 10; 2005, 2, 10, 24; 2007, nr. 3, 24 no; 2008, no. 24; 2009, 2, 14, no. 21; Latvian journal, 2009, 200. no; 2010, 68, 136, 183. No.) the following amendments: 1. in article 14: to express the third, fourth and fifth paragraph as follows: "(3) If the first part of this article referred to in paragraph 1 of the oil is added to ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.), and added content of ethyl alcohol from 70 to 85% vol. (inclusive) of the total quantity of the products, the products concerned (about 1000 litres) tax calculated at the rate of $80.7 If you met one of the following conditions: 1) ethyl alcohol is added to the Excise warehouse in the Republic of Latvia;
2) the oil and ethanol blend is imported from a Member State.
(4) If the first part of this article referred to in paragraph 4 of the oil products is added from rape seed oil derived biodiesel and biodiesel represents at least 30% vol. from the total quantity of the products, the products concerned tax calculated at the rate of $164 per 1000 litres, if respected by one of the following conditions: 1) of canola seed oil-derived biodiesel is added to the Excise warehouse in the Republic of Latvia;
2) that oil products and of rape seed oil derived biodiesel blend is imported from a Member State.
(5) the rape seed oil, which is marketed or used as heating fuel or motor fuel, and biodiesel, which is totally derived from rape seed oil, tax is calculated at the rate of 1000 lats litres to 0, if respected by one of the following conditions: 1) rape seed oil or biodiesel, which is totally derived from rape seed oil, produced in the Excise warehouse in the Republic of Latvia;
2) rape seed oil or biodiesel, which is totally derived from rape seed oil, imported from a Member State. ";
Add to article 5.1 part as follows: "(51) the importation from Member State of this article, the third, fourth and fifth parts of the products referred to in those sections of their compliance with the conditions laid down in the laws and acknowledge on gasoline and diesel fuel or for conformity assessment of biofuel quality requirements documents containing specific information about the products of biological origin."
2. Replace article 15, first paragraph, the number "4" with the number "5".
3. Turn off the article 20 of the fourth part of the second and third sentence.
4. Replace article 34 in the fifth paragraph, the words "or in another Member State, proof that the tax paid in another" with the words "in other Member States and are evidence that in this case, the tax paid in the relevant".
5. the transitional provisions be supplemented with 52, 53 and 54 of the following paragraph: "52. Article 4 of this law 2.1 part shall enter into force on January 1, 2012.
53. A Person who has received special permission (license) wholesale of tobacco products or special permit (license) for the retail sale of tobacco products until July 1, 2012, shall be permitted to be marketed tobacco products put into free circulation or released for consumption until 31 December 2011, not to those of article 4 of this law 2.1 part.
54. in accordance with article 14 of this law, third and fourth subparagraphs editorial, which shall enter into force on January 1, 2011, this law 12.1 and 12.3 of the transitional provisions of paragraph 1 shall not apply to unleaded petrol, the substitute products and components that make up the content of alcohol and 5.0% vol. for diesel (gas oil), the substitute products and components composed of rapeseed oil or oil from rape seed biodiesel obtained from 5 to 30% vol. (not included). "
The law shall enter into force on January 1, 2011.
The Parliament adopted the law on 20 December 2010.
President Valdis Zatlers in Riga of 2010 December 30.