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Amendments To The Law "on The Free Ports And Special Economic Zones"

Original Language Title: Grozījumi likumā "Par nodokļu piemērošanu brīvostās un speciālajās ekonomiskajās zonās"

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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, 13 no) the following amendments: 1. Make the first part of article 1 in the following wording: "(1) this law applied to Freeport of Riga, Ventspils free port Act of law Liepāja special economic zone Act and Rezekne special economic zone law, commercial law, aid law "About taxes and duties", the law "on value added tax", the law "on enterprise income tax", as well as customs, regulations governing the use of terms, if this law does not provide otherwise. "
2. To replace the words "in article 2.1 of the activities carried out in accordance with the tax and customs laws" with the words "the activities carried out in accordance with the tax laws and regulations in the area of Customs Affairs".
3. Article 3: replace the first and third part number and the word "9 percent" with a number and the word "5 percent";
turn off the eighth part in paragraph 4, the words "provided that oil products are highlighted (marked) according to the law on excise duty mineral oils" requirements ";
Add to article 8.1 part as follows: "If this article (81), eighth in those cases the use of diesel, 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, the mineral oils concerned are released from payment of excise duty where they are highlighted (marked) in accordance with the law" on excise duty "requirements.";
replace the ninth paragraph, the words "the law" On excise duty oil products "6. the second, third and fourth subparagraphs apply petroleum products" with the words "the law" on excise duties "in the second paragraph of article 14 establishes the rate applicable to the law" on excise duty "article 14, first paragraph, 3, 4, and 6. petroleum products referred to in points that are highlighted (marked) in accordance with the law" on excise tax "and" requirements.
4. Replace article 4, second paragraph, the number and the word "9 percent" with a number and the word "5 per cent".
5. Supplement article 5, paragraph 5 of the third paragraph of "eliminate" by the words "or reorganized.
6. in article 8: replace the first subparagraph of paragraph 1 and 2, the words and figures "business support control law paragraph 10 of article 1" with the words and figures "Commission Regulation No 70/2001 in annex 1";
replace the fourth subparagraph, the words ' the State aid surveillance Commission business supports the control procedure laid down in the law "with the words" European Commission ";
to supplement the article with the fifth, sixth and seventh subparagraph by the following: "(5) If the company or licensed areas, the company, which has made investments pursuant to this law, article 1, second paragraph, 12, are eliminated before this law, article 1, point 12 of part two of the" c "in the end of this period, it performs the conversion of direct taxation on the tax period in which the appropriate direct tax relief, and contributions to the budget amount for which this relief was a result of the application of reduced taxes payable.
(6) If, before this law, article 1, point 12 of part two of the "c" in the period referred to in the end zone or licensed companies, the company is reorganized according to the law "on enterprise income tax" in article 1, the fifteenth, sixteenth and seventeenth or the investments made in accordance with this law, article 1, second paragraph, 12, move other company property: 1) reorganized (acquiring, producing, plug-in or distributable) company has the right to apply this law defined direct tax relief in respect of the unused accumulated discount amount in proportion to the retained or take the investment around (on the basis of the calculation of the initial value of the investment), if reorganized the company has acquired or licensed the company zone company status, the following conditions: (a) the reorganized company retained) or take over the value of the investment account for at least 75 per cent of the total value of investments made pursuant to this law, article 1, second paragraph, point 12 (b)) of the company reorganized the business types who make up at least 75 percent of the company's net sales correspond to the basic business of the company reorganizējam and is saved on all permission to apply direct tax relief, c) reorganize companies business takes place in the same special economic zone or a free port in the territory in which the business is conducted in the area of reorganizējam company or licensed company reorganisation;
2) which has not obtained the zone companies or licensed companies, reorganizējam the company is carrying out the conversion of direct taxation on the tax period in which the appropriate direct tax relief in the budget, and paid the amount resulting from the application of this relief was cut in taxes payable.
(7) in the fifth subparagraph, of this article and of the sixth part referred to in paragraph 2, in the cases of direct tax cuts amount to established direct tax relief application, considered overdue tax payment and the calculation of the principal sum and the delay money law "About taxes and fees". "
7. Replace article 12 on the third and fifth paragraphs the words ' State aid monitoring Commission "with the words" Ministry of finance ".
8. transitional provisions: replace the second sentence of paragraph 7, the words ' by the European Community and the Republic of Latvia, the Committee of the Association (hereinafter the Association), the entry into force of the decision in accordance with article 64 of the Europe agreement to confirm the card ' with the words ' after the entry into force of the decision of the European Commission, which approved the said card ";
Replace paragraph 8, the words "the decision of the Committee of the Association" (fold) with the words "decision by the European Commission" (fold);
10. turn off the point.
9. To supplement the law with the informative reference to European Commission regulations as follows: "Informative reference to Commission Regulation Act included a reference to the Commission of 12 January 2001, Regulation (EC) No 70/2001 on the Treaty establishing the European Community and article 87.88, giving State aid to small and medium-sized enterprises (published in the official journal of the European Union L 10, 13.01.2001.)."
The law shall enter into force on 1 May 2004.
The Parliament adopted the law of 31 March 2004.
State v. President Vaira Vīķe-Freiberga in Riga 2004 20 April Editorial Note: the law shall enter into force on 1 May 2004.