Read the untranslated law here: https://www.vestnesis.lv/ta/id/221373
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 no). the following amendments: 1. Express article 1, second paragraph, paragraph 6 by the following: "6) weighted average retail price — the period of time specified in the maximum retail selling price of cigarettes, taking into account the consumption and released into free circulation, the total value of the cigarettes and cigarette;".
2. in article 4: make the second paragraph as follows: "(2) For cigars and cigarillos considered the following tobacco products (if you can smoke only in the way they are): 1) rolls of tobacco with an outer wrapper of natural tobacco;
2) rolls of tobacco with a chopped tobacco filler and mixed with the renewed tobacco an outer wrapper of the normal colour of a cigar covering the product in full of that and also, where appropriate, the filter (but not the mouthpiece, if the product has one), if the product's weight, not including filter or mouthpiece is not less than 2.3 g and not more than 10 g and the circumference of the product, at least the third length is not less than 34 mm. ";
Add to article 2.1 part as follows: "(21) beneath the outer wrapper of natural tobacco is the inner wrapper, then follows the tobacco rolls meet the second part of paragraph 1, if the inner wrapper is from natural tobacco. ';
Add to paragraph 2, the fourth subparagraph with the following sentence: "on tobacco residues considered tobacco residues and by-products resulting from the production of tobacco and tobacco products. ';
replace the fifth paragraph, the words "one millimeter" with a number and the word "1.5 millimetres";
express the sixth part as follows: "(6) products, which only partly consists of tobacco, but otherwise meet the conditions of the second subparagraph, be regarded as cigars or cigarillos."
3. in article 13: make the first part of paragraph 1 by the following: "1) cigars and cigarillos (cigars or cigarillos per 1000): 24 lats;";
replace the first subparagraph of paragraph 3 "a" point number and the word "late" with the number 23 and the words ' 29 late ";
Replace paragraph 3 first subparagraph "b" above the number "23" with the number "29";
replace the second paragraph, the number "90" with the number "80";
replace the third paragraph, the number "90" with the number "80", "180", with the number "110" and "270" — with the number "140".
4. Supplement article 14 the seventh subparagraph following the words ' of this article "with the word" second ".
5. in article 18: adding to the fifth subparagraph of paragraph 2, "a" section and paragraph 3, after the word "declared" (fold) with the words "and approved" (fold);
replace the ninth paragraph, the words and figures "Council of 28 March 1983, Regulation (EEC) No 918/83 setting up a Community system of reliefs from customs duty (hereinafter Regulation No 918/83)" with the words and figures "of the Council of 16 November 2009. Regulation (EC) no 1186/2009 setting up a Community system of reliefs from customs duty (hereinafter Regulation No 1186/2009)".
6. Article 21: replace 4.1 part names and numbers "of Regulation No 918/83 of title XXVII" with the words and figures "Regulation No 1186/2009 Chapter XXVIII";
replace the fifth part number 918/83 ' ' with the number "1186/2009".
7. in article 22: in the fourth paragraph, replace the word "popular" with the words "weighted average";
Express 4.1 part as follows: "(41) to weighted average retail prices in the preceding calendar year in accordance with the determination of this law, article 30 of the fourth paragraph of this article, in the cases referred to in the above example, the weighted average retail selling price."
8. Supplement article 27 of the sixth with the sentence the following wording: "the authorized holder, in accordance with the law of the movement of alcoholic beverages conditions even produced wine or fermented drinks, the total amount of which shall not exceed 1000 litres in a calendar year from your property or possession of the existing gardens and for apiaries products or wild growing plants (do not use alcohol or other spirit drinks produced), submit proof of payment When you receive the excise stamps. "
9. Replace article 29, first paragraph, the words "the most popular retail price" with the words "the weighted average retail selling price."
10. Article 30 of the expression as follows: "article 30. The weighted average retail price of (1) the State revenue service, using data on the quantities of excise stamps for cigarettes released for consumption, or released for free circulation, and information on the maximum retail selling price of cigarettes and the number of packets of cigarettes each year, and 1 March down and sent for publication in the newspaper "Latvian Journal of the weighted average retail selling price for the previous calendar year.
(2) in determining the weighted average retail selling price shall not be taken into consideration in its excise tax stamps, which during that period have been returned to the State revenue service, or destroyed in accordance with this law, as well as its excise duty stamps, referred to in article 23 of this law in the fourteenth paragraph.
(3) the weighted average retail selling price shall be fixed in dollars for 1000 cigarettes.
(4) in determining the weighted average retail selling price of all excise duty stamps, the recipient of the maximum retail selling price, in LCY, of the 1000 expressed in cigarettes. "
11. transitional provisions: replace 12.3 points 1 and 2 and in paragraph 12.4 points 1 and 2, the words "in the State revenue service according to the taxpayer's place of registration" with the words "national revenue";
transitional provisions be supplemented by 49, 50 and 51 the following: 49. "the Person who received the special permit (license) for the wholesale of tobacco products or special permit (license) for the retail sale of tobacco products, up to 1 July 2011 is authorised to be marketed tobacco products released for free circulation or been released for consumption until 2010 December 31, does not apply to those amendments to this law, article 4, second paragraph, of the fourth paragraph in part 2. in the fifth and sixth part of tobacco products referred to in the definitions.
50. A Person who has received special permission (license) wholesale of tobacco products or special permit (license) for the retail sale of tobacco products, up to 1 July 2011 is authorised to be marketed cigarettes released for free circulation or placed under consumption until 2010 December 31, without such goods being subject to amendment to article 13 of this law, the second and third part of cigarette length, and without this law, the transitional rule 12.1, 12.2 , 12.3 and 12.4 and referred to the difference in excise duty payment to the State budget.
51. During the period from 1 January 2011 to 28 February 2011 the law article 22, fourth paragraph 4.1 and article 29 in part referred to in the first paragraph of the weighted average retail selling price shall be used instead of the most popular retail price: $76 per 1000 cigarettes. "
12. Add to the informative reference to directives of the European Union with the following paragraph 11: "11) Council of 16 February 2010. the EU directive 2010/12/amending Directives 92/79/EEC, Directive 92/80/EEC and Directive 95/59/EC as regards tobacco products on the structure and rates of excise duty applied and amending Directive 2008/118/EC. '
The law shall enter into force on January 1, 2011.
The law in the Parliament adopted the 2010 October 28.
President Valdis Zatlers in Riga of the 2010 November 17.
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