Amendments To The Environmental Taxes Act

Original Language Title: Grozījumi Dabas resursu nodokļa likumā

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/223555

The Saeima has adopted and the President promulgated the following laws: the law of natural resources tax to make the environmental taxes Act (Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 2006, no. 2; 2007, nr. 3, 24.3; 2008, 13 no, 1, 15, 2009. no) the following amendments: 1. Express article 1 paragraph 6 by the following: "6) limit, authorisation or licence the maximum allowable extraction of natural resources issuance, use, or pollution (including waste disposal) the quantity expressed in units of quantity concerned; ".
2. Supplement article 3 first paragraph with paragraph 1.1 the following: "11) emit greenhouse gases into the atmosphere, making the law" on pollution "in annex 1.1 aviation activities;".
3. in article 4: adding to the first part of paragraph 3 after the words "this Act" with a number and the words "to article 14.1 and";
make the first part of paragraph 4 by the following: "4) emitted greenhouse gases that do not contain the number of allowances surrendered pursuant to article 17 of this law;";
turn off the sixth.
4. in article 7: replace the words "Ministry of environment" (fold) with the words "the protection of the environment and regional development Ministry" (fold);
make the first part as follows: "(1) the tax on vehicles, the vehicle is not paid the Builder or his authorized representative, or dealer, of second-hand means of transport if it provides regulations for the management of end-of life vehicles for compliance with the requirements, as well as perform one of the following requirements: 1) is created and applied end-of life vehicles management systems and with specific legislation on protection of the environment and regional development Ministry of authority subordinated to the agreement on the application of this system (hereinafter the management of end-of life vehicles);
2) has entered into with the operator of the agreement on the participation in the management of end-of life vehicles in the system (if the operator has concluded with a set of regulations on environmental protection and the Ministry of regional development authority subordinated to the management of end-of life vehicles agreement). ";
Add to paragraph 1, second subparagraph, after the words "authorized representative" with the words "used vehicle dealer for the first time in Latvia permanently recorded used vehicle or operator";
to supplement paragraph 2 second subparagraph following the words "authorized representative" by the words ", or used vehicle dealer for the first time in Latvia permanently recorded used vehicle";
Add to the second part of paragraph 4 and 5 by the following: "4) requirements of end-of life vehicles management systems development and application, as well as the operator of contract partners do not pay tax on vehicles;
5) order in which the operator whose contract partners do not pay tax on the vehicles submitted audited reports on end-of life vehicles and recycling collection report form and the information to be included. "
Add to article 3.1 part as follows: "(31) If a management contract with specific legislation on protection of the environment and regional development Ministry of authority subordinated to the operator, it shall be concluded in writing inform your contract partner of the signed agreement and the applicable exemption from tax payment.";
to complement the fourth, fifth, sixth, seventh and eighth after the words "taxable person" with the words "or operator";
to supplement the article with the ninth and tenth by the following: "(9) a Person who for the first time in Latvia continuously registers the vehicle tax on the vehicle is not paid, if it is purchased the receipt mark from the authorities, who have created and apply end-of life vehicles management systems and with specific legislation on protection of the environment and regional development Ministry of authority subordinated to the management of end-of life vehicles. Based on a proof mark of personal payments to the operator that the operator will accept the vehicle when it will end, and will take its appropriate management.
(10) the cabinet shall determine: 1) operator that sells receipt, receipt form and mark the information as well as the order in which the information about the sold receipts marks indicated the driver of the vehicle and the State register;
2) order in which the operator that sells receipt, submit legislation specifically for the protection of the environment and regional development Ministry's subordinated authority review of the proof marks are sold, the report form and information. "
5. in article 8: replace the words "Ministry of environment" (fold) with the words "the protection of the environment and regional development Ministry" (fold);
replace the sixth paragraph, the words "the Minister of the environment" with the words "the protection of the environment and the Minister of regional development";
replace the seventh part of the introductory part, the words "chemical products" with the words "mixtures".
6. in article 9: replace the words "Ministry of environment" (fold) with the words "the protection of the environment and regional development Ministry" (fold);
turn off the second part of paragraph 6, the words "If the recovery volume of goods have not been laid down in other regulations";
in the fourth paragraph, replace the words "the Minister of the environment" with the words "the protection of the environment and Minister for regional development".
7. Express article 10 the first paragraph by the following: "(1) a tax on carbon dioxide (CO2) emissions pay no fixed technological equipment operators and aircraft operators are included in the European Union emission trading system and the implementation of the law" on pollution "requirements on emission allowance transfer."
8. To supplement the law with article 14.1 as follows: "article 14.1. Tax calculation of PM10 emissions of particulate matter in the air, making the handling of bulk terminals open or other open places of transhipment Person that performs bulk handling open terminals or other open places of transhipment, a tax on emissions of PM10 particles in the air is calculated according to the limits laid down in volume, applying this law laid down in annex 4 tax rate of divdesmitkārš. "
9. Supplement article 15 with the fourth paragraph as follows: "(4) If the person who received the polluting activities of category C receipt and pay tax in the third paragraph of this article, set the action of pollutants or economic activities ceased before the end of the tax period, the tax is calculated as one twelfth of the annual tax rate (50 lats) for each month of the tax period to termination."
10. Express article 17 as follows: "article 17. Calculation of the tax on the amount of greenhouse gases emitted by stationary technological equipment operators and aircraft operators (1) stationary technological equipment operators and aircraft operators are included in the European Union's emissions trading system, pay tax on natural resources issued the amount of greenhouse gases, which are not covered under the law "on pollution" of the emissions. The tax rate is EUR 100 equivalent in per tonne of emitted carbon dioxide (CO2) equivalent, which does not contain the number of the emission allowances.
(2) the public limited liability company "Latvian environment, geology and Meteorology Centre" within 14 days of the law "on pollution" in a certain emission allowance transfer deadline shall inform the national environmental service on stationary technological equipment operator or aircraft operator that the prescribed time limit not surrendered allowances or not its extent, as well as the specific point is not the number of the quota. National environmental service within 14 days of the receipt of that information to take a decision on the stationary technological equipment operator or aircraft operator's obligation to pay duty and inform the taxpayer and the State revenue service for the tax payer, the calculated tax amount.
(3) a taxable person after this referred to in the second paragraph of article tax receipt to the September 15, paid tax State revenue service within the budget account. After the expiry of the time limit for payment of the State revenue service has the right to recover the amount of a non-contentious procedure.
(4) calculation of tax payments in accordance with the first paragraph of this article, the exchange rate used for the conversion of Bank of Latvia exchange rate on the last day of the tax period. "
11. Express article 26 as follows: "article 26. Calculation of the tax on vehicles (1) the tax rate per vehicle is $22.
(2) the cabinet shall determine: 1), the person entitled to take the end-of life vehicles management systems audit;
2) end-of life vehicles management systems auditing procedures. "
12. Article 27: adding to the fourth paragraph of point 1, after the word "pollution" with the words "regardless of the calculated tax amount";

make quarter point 2 as follows: "2) estimated tax if the tax amount according to the standard rate, not exceeding 100 lats a year for all taxable taxable objects together.";
replace the seventh paragraph, the words "Environment Ministry" with the words "the protection of the environment and regional development Ministry".
13. To supplement the article 29 first subparagraph following the words ' environmental protection authorities "with the words" and public environmental inspectors ".
14. Replace article 30 and article 31, third paragraph, the words "Ministry of environment" (fold) with the words "the protection of the environment and regional development Ministry" (fold).
15. transitional provisions be supplemented with 21, 22, 23, 24 and 25 of the following paragraph: "21. This law, article 7 of the ninth part of personal exemption from payment of tax shall enter into force on 1 April 2011.
22. This law, article 7 of the second paragraph of point 5 in the reports referred to in the audit, starting in 2012, by the protection of the environment and regional development Ministry's subordinated authority report for 2011.
23. The law referred to in article 17, requirements for aircraft operators apply, starting with January 1, 2013.
24. The Cabinet of Ministers to 28, 2011 February issue of this law article 7, second paragraph, the tenth and the second paragraph of article 26 of these rules. Until the date of entry into force of rules, but no longer than up to 28 February 2011 is applicable to the Cabinet of Ministers of 17 June 2008-Regulation No 450 "regulations on natural resources tax payment and refund procedures on the vehicles and on the arrangements for exemption from environmental taxes pay for vehicles", in so far as they do not conflict with this Act.
25. on the basis of the law, which was valid until 2010 December 31, granted tax exemption to the Builder of the vehicle or his authorized representative shall be in force until the expiry of the exemption. "
16. Add to the informative reference to directives of the European Union with 10 and 11 by the following: ' 10) of the European Parliament and of the Council of 19 November 2008, Directive 2008/101/EC amending Directive 2003/87/EC so as to include aviation activities in the Community scheme for greenhouse gas emission allowance trading system;
11) of the European Parliament and of the Council of 19 November 2008, Directive 2008/98/EC on waste and repealing certain directives. "
17. off table 2 of annex 1, paragraph 5, the words and figures "(stripper > 2 mm content > 15%)".
18. the supplement to annex 3 table 2 with paragraph 5 by the following: "5. the production wastes a ton ' 19.1.25 3.00 10.00 15.00 Express 4. table 2 of the annex by the following:" 2. the rates of duty on air pollution from July 1, 2009 no PO box
Classification of emissions measurement rate during the period from July 1, 2009 until December 31, ($) rate during the period from 1 January 2010 to 30 June 2010 (Ls) the rate during the period from 1 July 2010 to 31 December 2010 (Ls) the rate during the period from January 1, 2011 to June 30, 2011 ($) rate during the period from July 1, 2011 to 31 December 2011 ($) rate in the period from January 1, 2012 to June 30, 2012 ( Ls) rate during the period from July 1, 2012, 2012 to December 31 ($) rate in the period from January 1, 2013 to 31 December 2013 ($) rate during the period 1 January 2014 to 31 December 2014 ($) rate during the period from 1 January 2015 (Ls) 1.
Carbon dioxide (CO2) emissions from the law "on pollution" Chapter 1 of annex 2 of the pollutants referred to in paragraph 1, if the capacity does not exceed the law "on pollution" referred to in annex 2 of the 2 0.30 0.40 0.50 0.65 0.90 1.15 1.50 2.00 2.00 2.00 tons.
Carbon dioxide (CO2) emissions from the law "on pollution" annex 2, Chapter 1, 2, 3, and 4. the pollutants referred to in paragraph 2, if the production capacity or output does not exceed the amount of the law "on pollution" annex 2 mentioned ton 0.30 0.30 0.30 0.30 0.30 0.30 0.30 2.00 2.00 2.00 3.
Particles PM10 tonnes 4.00 4.00 4.00 8.00 8.00 16.00 16.00 24.00 36.00 40.00 4.
Carbon monoxide (CO) is 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5 tons.
Ammonia (NH3), hydrogen sulphide (H2S) and other inorganic compounds of 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 6 tons.
Sulphur dioxide (SO2), nitrogen oxides (NOx: oxides of nitrogen amount converted to NO2) ton 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 7.
Volatile organic compounds and other hydrocarbons (CnHm) ton 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 8.
Heavy metals (Cd, Hg, Ni, Pb, Sn, Zn, Cr, As, Se, Cu) and their compounds to the corresponding metal recalculated, and vanadium pentoxide, recalculated to 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 "of 20 tons of vanadium.  5. Annex: to replace in paragraph 3, the words "dangerous substances" on average "average, hazardous substances, except for total phosphorus (P total)";
to complement the table of paragraph 6 by the following: "6. the total phosphorus (P total)
the 150.00 tonnes "21. Express 6. table 2 of the annex, paragraph 2 by the following:" 2. the electric batteries and the mains electrolytic cells (including those incorporated into appliances and vehicles): ".
22. table 2 of annex 7: replace the words "paragraph 2 oxy-plastic" divided by "oxy-plastic, polystyrene being divided";
to complement the table of paragraph 6 by the following: "6. the raw materials From polystyrene 0.90 ' law takes effect in 2011 on January 1.
The Parliament adopted the law on 20 December 2010.
President Valdis Zatlers in Riga of 2010 December 30.