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Amendments To The Law "on The Excise Tax"

Original Language Title: Grozījumi likumā "Par akcīzes nodokli"

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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.) the following amendments: 1. Replace the words "the whole law of Directive 92/12/EEC Article 2, first, second or third paragraph" with the words "this law in part 3.1 of article 2".
2. in article 2: express the first, second and third subparagraph by the following: "(1) this law shall determine any excisable goods subject to excise duty (tax), and this applies to excise goods, which are made in the Republic of Latvia law.
(2) article 8 of this law the fifth part, article 25 of the third, fourth, fifth, sixth, seventh and eighth part, article 26, third, fourth and fifth, article 31 and 32 shall not apply to soft drinks and coffee.
(3) the provisions of this law on the movement of products subject to excise duty from another Member State or to other Member States also apply to the following Territories: 1) Principality of Monaco Principality (business with the area treated as transactions originating in or intended for the French Republic to it);
Jungholz and Mittelberg 2) (small Valzertāl) (with the area treated as transactions originating in the Federal Republic of Germany or designed for it);
3) Isle of man (business with the area treated as transactions originating in the United Kingdom of Great Britain and Northern Ireland or for it);
4) San Marino (business with the area treated as transactions originating in or intended for the Republic of Italy it). ";
Add to article 3.1 part as follows: "(31) provisions of this law on the movement of products subject to excise duty from another Member State or to another Member State shall not apply to the following areas: 1) in the Federal Republic of Germany: the island of Heligoland and the territory of buesingen;
2) the Italian Republic on the Livigno, Kampjon, d'Italia and Lugano Lake Italy's territorial waters;
3) the Kingdom of Spain: Ceuta, Melilla and the Canary Islands;
4 the Republic of France, on) the French overseas departments of the Republic. ";
Add to paragraph 1, the seventh subparagraph following the words ' use order "by the words" as well as the national dues rate and payment arrangements for special permit (license) and renewal ".
3. Replace the fourth part of article 3 1 and 2 of the words ' (except wine) "with the words" (except wine and beer) ".
4. Put article 5, fifth subparagraph by the following: "(5) referred to in the third subparagraph for the products in accordance with article 18 of this law, the first subparagraph of paragraph 1, supplies and used for purposes other than as motor fuel or heating fuel, not provided for in this Act apply to the excise movement and control conditions in the Cabinet in the cases and in accordance with the procedure laid down."
5. Add to article 8, paragraph 3 of the fourth subparagraph following the words "chemical properties" with the words "except in free zones or free warehouses from the foreign country, other than the imported petroleum products which are subject to the normal processing in accordance with the laws and regulations in the field of customs, provided that after regular handling they are not released for free circulation in the Republic of Latvia or the supply planes and other air vehicles (hereinafter referred to as the aircraft) or ships and other floating craft (craft), in accordance with article 18 of this law".
6. Replace article 10, third paragraph, the word "security" with the words "this Act article 26, third paragraph the documents referred to in paragraph 4".
7. To make article 14 the following: ' article 14. Tax rates for petroleum products (1) petroleum products, except in the second, third, fourth, fifth and sixth cases referred to, the tax calculated at the following rates: 1) for unleaded petrol, the substitute products and components (for 1000 litres) — 192 lats;
2) for leaded petrol, the substitute products and components (for 1000 litres): 281 lats;
3), its counterpart in the kerosene and components (for 1000 litres): $164;
4) diesel (gas oil), the substitute products and components (for 1000 litres): $164;
5) oil gases and other gaseous hydrocarbons (about 1000 kilograms) — $83;
6 fuel oils, its counterpart for) and components whose colorimetric index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST, except for the part referred to in paragraph 7 of the fuel oil (1000 litres) — $164;
7, its counterpart for fuel oil) and components whose colorimetric index is equal to or greater than 2.0 or kinematic viscosity 50 ° C is equal to or greater than 25 CST (about 1000 kilograms), 10 pounds.
(2) the first subparagraph of this article 3, 4 and 5 referred to in paragraph petroleum products tax calculated at the rate of 14 lat 1000 litres, for if the oils are highlighted (marked) in accordance with article 28 of this law and those used as heating fuel heat abstraction heating or heat energy production production (processing) technological process (referred to as fuel).
(3) the first part of this article referred to in paragraph 1 of the petroleum products tax calculated at the rate of 1000 lats 182 litres if the relevant oil products is accompanied by one of the following products: 1) ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.) and denatured, provided that the total alcoholic strength of 4.5 up to 5.0% vol. consists of the total amount of petroleum products;
2) ethanol derivative ETB (alone or in combination with alcohol), provided that the individual or the ETB ETB and absolute alcohol content together from 10 to 12% vol. of the total amount of petroleum products.
(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, petroleum products concerned tax calculation: 1) at a rate of 1000 lats, 155 litres If biodiesel from 5 to 30% vol. (non-inclusive) of the total amount of petroleum products;
2) at the rate of 1000 lats 114 litres If biodiesel represents at least 30% vol. from the total amount of petroleum products.
(5) for Biodiesel, which is totally derived from rape seed oil, tax is calculated at the rate of about 1000 kilograms pounds 0.
(6) the first subparagraph of this article referred to in paragraph 5 of the petroleum products tax calculated at the rate of about 1000 kilograms pounds 0, if the relevant oil products are delivered to persons used as heating fuel or gas furnaces and other equipment, not fuel.
(7) the cabinet shall determine the third, fourth and fifth paragraphs of the products concerned and the tax administration procedures. "
8. in article 16, first paragraph: replace paragraph 9, the words "and that" with the words "or who";
turn off paragraph 10, the word "General".
9. Supplement article 17, paragraph 1, after the words "tobacco products" by the words "and that tobacco products are destroyed".
10. in article 18: make the first part of paragraph 2 and 3 as follows: "2) aircraft, which are not used for private relaxation and entertainment;
3) ships which are not used for private relaxation and entertainment; "
supplemented with the sentence of the third paragraph as follows: "If the diesel fuel, kerosene or fuel oil whose colorimetric index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST, or the substitute products of petroleum products and components used in international transport (including between Member States), in accordance with the first subparagraph of point 2 and 3, as well as if the Jet fuel used in accordance with the first subparagraph of paragraph 2 These oils may not be highlighted (marked). ";
turn off the eighth;
to supplement the article with the ninth subparagraph by the following: "(9) shall not be subject to tax oil products (fuel), which provides a specific commercial transaction of a motor vehicle, which enters the territory of the Republic of Latvia from foreign, non-Member States, article 2 of this law, the territories listed in paragraph 3.1 from the åland Islands or the Channel Islands, which are exempt from customs duties."
11. Article 20: Add to the second paragraph after the words "authorized to receive excise goods from" by the words "to the Excise warehouse or from the Republic of Latvia";
to supplement the article with a fifth by the following: "(5) is exempt from excise duty excise goods referred to in the first paragraph the person needs is imported into the Republic of Latvia for release for free circulation of foreign, non-member country, of this law in part 3.1 of article 2 mentioned areas of the åland Islands or the Channel Islands."
12. Article 21: replace the second paragraph, the words "the production, processing, storage or movement" with the words "the production, handling, processing, storing, packing, moving, or a mixing oil";
to supplement the article with the sixth part the following:

"(6) tax exempt From excise duty (excluding petroleum products) that supply vessels and aircraft engaged in international transport operations (including between Member States), with the condition that these goods are marketed (also in cases where the value of the goods is included in the ticket price) on board a ship or an aircraft in retail for consumption on the site (except for the realisation of the aim of retail) or are used for supplying the ship's crew. In this case, a given ship or aircraft captain — taxable person to the supplier in writing certifying that the excise goods received (stating the type of product, the name, quantity, and use excise duty) will not be used. "
13. Article 25: Supplement to the fourth subparagraph of paragraph 1 "d" paragraph, after the word "organizations" with the words "or" the Republic of Latvia;
adding to the fifth subparagraph of paragraph 3, after the word "organization" with the words "or" the Republic of Latvia;
express the sixth part as follows: "(6) the holder of the warehouse shall pay a tax under the statutory tax rate, if this article is the fifth and eighth those documents have not been submitted to the State revenue service within such period: 1) within 15 days after the end of the tax period, of excise goods which move only in the Republic of Latvia;
2) 90 days after the end of the tax period, products subject to excise duty which have moved on to other Member States (through other Member States also exported to foreign countries, which is not a Member State, article 2 of this law to the territories listed in paragraph 3.1, on the åland Islands or the Channel Islands). ";
Add to article 6.1 of the part as follows: "If this article (61) in the fifth and eighth in the documents submitted to the State revenue service after the deadline, but no later than three years after that date, the tax paid is transferred to the subsequent tax payments or refund within 30 days of the taxpayer's receipt of the written request.";
adding to the ninth paragraph of part 1 of section "c" after the word "organizations" with the words "or" the Republic of Latvia;
adding to the tenth part of paragraph 5, after the word "organization" with the words "or" the Republic of Latvia;
turn off the twelfth paragraph, the words "do not submit tax returns and".
14. Article 27: adding to paragraph 1 the third paragraph of point "c" by the following: "(c)) spirit drinks in accordance with the laws and regulations in the field of customs, duty-free trade marketed shops;"
adding to the eleventh part of the third sentence by the following: "tax not paid for permanently in the production process of zudušaj tobacco excise tax stamps, if the State revenue service submitted to the appropriate excise duty stamps the irreversible loss of the supporting documents. Permanently mark the lost excise duty amount must not exceed 0.05 percent from excise duty stamps quantity per calendar year. ";
the twelfth, expressed as follows: "(12) If a taxable person shall return the received but not used or damaged excise stamps and the State revenue service tax has been paid under the atdotaj brand of excise duty, tax paid transfer tax, future tax payments or other tax payments. If the taxable person does not have tax debt, according to the taxpayer's written request for a refund of the tax paid within 30 days after this article was in the eighth and the ninth part of the cover. "
15. transitional provisions be supplemented with 12, 13, 14 and 15 of the following paragraph: "12. The increase in excise tax rates merchants that do business with the oil products on the day of the change in the rate of excise duty on petroleum products are handled, they hold petroleum products inventory, referred to in this law, the first paragraph of article 14, and for counting the quantity of petroleum products within 15 days (including the day the excise duty rates) paid in the State budget the excise duty, which shall be calculated as the difference between the excise duty at the rate in force on the inventory date (date of entry into force of the new excise tax) and excise tax at the rate that was in effect until the date on which the change in the rate of excise duty, as well as perform physical inventory counting list submitted to the State revenue service. If the excise tax rate is reduced, the difference between the excise duty shall not be refunded.
13. Amendment of article 2 of the law, part 1, paragraph 7 with respect to delegation of Cabinet to determine the rate of the State fee and the payment procedure for special permit (license) and renewal of the service shall enter into force on 1 September 2005.
14. The Cabinet of Ministers until July 1, 2005, issued to this law, the fifth subparagraph of article 5, the seventh part of article 14 and the rules laid down in article 18. Until the new Cabinet after the date of entry into force of the provisions, but not longer than until 1 July 2005, respectively, applicable to this Cabinet of Ministers regulations, in so far as they are not inconsistent with this law: 1) the Cabinet of Ministers of 20 April 2004 the Regulation No 359 "the order in which the individual oil products apply reduced rates of excise duty or exemptions from excise duty";
2) the Cabinet of Ministers of 27 April 2004, the provisions of no. 432 "biofuels and the administration of excise duties order".
15. The Cabinet of Ministers under the article 17 of this law and article 21, second paragraph, the rules laid down by the amendment to the law on excise duties ". Until these rules are made for the entry into force of the amendments, but not longer than until 1 September 2005 is applicable to the following Cabinet of Ministers regulations, in so far as they are not inconsistent with this law: 1) the Cabinet of Ministers of 25 March 2004, the Regulation No 173 "arrangements of excise duty exempt certain tobacco products";
2) Cabinet 1 April 2004 the Regulation No 232 "excise movement order."
16. Make the informative reference to European Union directives as follows: "Informative reference to European Union directives, the law contains rules of law arising out of the following directives: 1) Council of 25 February 1992 Directive 92/12/EEC on the General arrangements for products subject to excise duty and on the holding, movement and monitoring of such products;
2) Council of 19 October 1992 Directive 92/79/EEC on the approximation of taxes on cigarettes;
3) Council of 19 October 1992, Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes;
4) Council of 19 October 1992 Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages;
5) Council of 19 October 1992 Directive 92/84/EEC on the approximation of the rates of excise duty on alcohol and alcoholic beverages;
6) Council of 27 November 1995 directive 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco;
7) Council of 27 November 1995 directive 95/60/EC on fiscal marking of gas oils and kerosene;
8) Council on 27 October 2003 of Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity. "
17. off time of the entry into force of the law setting rules in the second sentence, the words "article 18, eighth paragraph shall enter into force on 1 January 2005, but" and replace the dash with the words "entry into force".
18. Annex: Express 1.7.3.3. subparagraph by the following: "1.7.3.3. gasoline type jet fuel,";
Supplement to annex 3.4. subparagraph by the following: "jet fuel 3.4."
The law shall enter into force on 1 January 2005.
The Parliament adopted the law of 20 December 2004.
State v. President Vaira Vīķe-Freiberga in Riga 2004 December 24 editorial Note: the law shall enter into force by 1 January 2005.