Cabinet of Ministers Regulations No. 956 in Riga in 2005 (13 December. No 74 13) the procedure for the granting of independent small brewery and the applicable rate of excise duty of independent small brewery the beer produced is Issued in accordance with the law "on excise tax" 12. the third paragraph of article i. General questions 1. determines the procedure for the granting of small independent breweries and applicable law "on excise duty" (hereinafter the law) in the second subparagraph of article 12 establishes the rate of excise duty of independent small brewery the beer produced. 2. These provisions apply to merchants that have one or more of the tax warehouse, which produces beer (brewery), as well as other parties in the cases referred to in these provisions. 3. the brewery should not be considered legally and economically independent of any other brewery, if: 3.1. it owns 10% or more of the share capital or the number of shares in another brewery;
3.2. other brewery directly owns 10% or more of the basic capital or the number of shares in the brewery.
3.3.10 and more percent of the share capital or the number of shares in the brewery owned by another economic operator, which in turn 10 and you remain stable over several of the share capital or the number of shares owned by other breweries;
3.4.10 and more percent of the share capital or the number of shares in the brewery belongs to the person or economic operator, which in turn owns 10% or more of the share capital or the number of shares in another brewery;
3.5. it produces beer franchise agreement, under which the franchisor (brewery) for direct or indirect financial consideration is betrayed by the other līgumsl dzējpus-franchisee-the right to use the intellectual property rights (notably the firm, mark, sign, shop design object, know-how, zinātnīb and patents) for use or sale of the goods away;
3.6. Member of the executive body takes a member of the Executive Body in another brewery. 4. in carrying out the requirements of this regulation, the first of 10tūkstoš hectolitres of beer produced in the calendar year, the law article 12 paragraph 1 of the second paragraph set out in the excise tax rate, if it is produced: 4.1 brewery of Latvia, which assigned an independent small brewery;
4.2. other national independent small brewery produced beer volumes in the previous calendar year does not exceed 50000 hectolitres. 5. Article 12 of the law of the second subparagraph of paragraph 1, the excise duty shall also apply to beer produced in small independent breweries, but komer Santa who pay excise taxes, with the al other actions (such as a ram, in the production, processing, packaging), except the reception, storage and export. 6. The Merchant provides from other excise goods separate independent small brewery produced, and exported beer received (which apply article 12 of the law of the second paragraph of point 1 a specific excise tax rate) and storage. 7. Article 12 of the law of the second paragraph of point 1 a specific excise tax rate does not apply to beer produced in other breweries, but your own mini brewery bottling is carried out in steps. 8. The implementation of the provisions of the control of the State revenue service. II. the Republic of Latvia an independent small brewery produced beer 9. for small independent Brewer, Merchant shall submit to the State revenue service submission to the Commission (annex 1). 10. The State revenue service, the Commission shall examine the application and within a month of receiving it shall issue a certificate (annex 2), showing the vīg patst small brewery (hereinafter certificate), or adopt a decision on the refusal to issue a certificate. 11. the certificate shall enter into force on the day following the State revenue service of the decision of the Commission on the issue of the certificate of acceptance if the State Revenue Service Commission decision provides otherwise. The certificate shall be issued for an unlimited duration. 12. The State revenue service, the Commission does not grant allocated in small tradesman patstāv Brewery's status if: 12.1. operator does not meet the requirements laid down in these provisions;
12.2. the brewery produced beer volume in the preceding calendar year before the rules referred to in paragraph 9 to the application has been greater than 50000 hectolitres;
12.3. the brewery produced beer volumes in the current calendar year prior to the provision referred to in paragraph 9 to the application has been greater than 50000 hectolitres. 13. If changing the properties specified in the certificate, within 10 working days after the conditions of Atti-timely accession to the economic operator submitting the certificate pārreģ a trācij and add the changes, copies of the supporting documents and the original of the certificate. 14. If the independent Republic of Latvia small brewery produced beer, which in accordance with these provisions are intended to apply the law the second part of article 12, paragraph 1 of the prescribed rate, is moved by the Commission in the Republic of Latvia, 1992/11 Regulation (EEC) no 2719/92 on administrative accompanying document for the movement under duty-suspension arrangements of products subject to excise duty (hereinafter Regulation No 2719/92), the said document, the pavaddokumen accompanied by a copy of the certificate and an accompanying document shall indicate the number of the certificate. This beer is presented in a separate document accompanying the that does not indicate the other goods. Moving between one of those beer brewed by independent small breweries in excise warehouses at the Republic of Latvia in Regulation No 2719/92 that the Parliament does not add the pavaddok certificate and an accompanying document does not indicate the number of the certificate. 15. If the independent Republic of Latvia small brewery produced beer, who released for free circulation and which, in accordance with these rules of law applied article 12 paragraph 1 of the second paragraph in the rate, is moved to another Member State with an accompanying set in 1992 by the Commission December 17 in Regulation (EEC) no 3649/92 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (hereinafter Regulation No 3649/92) This accompanying document shall be accompanied by a copy of the certificate and an accompanying document shall indicate the number of the certificate. 16. If the independent Republic of Latvia small brewery produced beer, which in accordance with these rules of law applied to the second part of article 12, paragraph 1 of the rate, is moved or carried by a mandatory-Bill of lading, that in addition to laws and regulations about product packing slip-invoice presentation and circulation of excisable goods specified messages indicates the number of the certificate. 17. for the purposes of applying article 12 of the law of the second subparagraph of paragraph 1, the excise duty rate for the first 10 thousand hectolitres of beer, which is produced in a calendar year in the small independent brewery and left the the merchants who pay excise duty, excise tax declaration shall be accompanied by a copy of the certificate. 18. The State revenue service, the Commission shall revoke the certificate, if issued: 18.1. brewery produced beer for the current calendar year exceed 50000 hectolitres;
18.2. the brewery does not meet the requirements contained in these provisions;
18.3. received the operator's application for cancellation of the certificate. 19. the State revenue service, the Commission, in assessing the nature of the irregularity (the nature and potential impact on the State budget) may withdraw the certificate, if issued: 19.1. application certificate is false news;

19.2. operators violated the requirements of this regulation. 20. The merchant 10darbdien the decision on the cancellation of the certificate of receipt of the original of the certificate must be submitted to the State revenue service. 21. the national revenue Commission decision on cancellation of the certificate shall enter into force on the date of the newspaper "Latvian journal" published in the notice of the decision. 22. This rule 18.3. in the case referred to in subparagraph State Revenue Service Commission decision on cancellation of the certificate, shall take effect on the day following the adoption of the decision, if the State Revenue Service Commission decision provides otherwise. Notice of cancellation of certificate published in the newspaper "journal". 23. The economic operator to whom the certificate is revoked (except this rule 18.3. cases referred to), excise duty on adjustment and pay the difference between the national budget law article 12, first paragraph, point 1, and article 12 of the law the second part of paragraph 1, the excise duty rate specified for the certificate in accordance with this amount of beer produced, who since the beginning of the calendar year in question is removed from the Excise warehouse by adding Regulation No 2719/92 that the document accompanying goods excise at the JRC in accordance with paragraph 14 of these rules or designing a mandatory product invoice-an invoice in accordance with the provisions of paragraph 16, and applied the law in article 12 paragraph 1 of the second paragraph in the rate. 24. If a certificate is revoked in accordance with this rule 18.3., merchant, which certificate void, made the conversion and the excise duty paid on the difference between the State budget law article 12, first paragraph, point 1, and article 12 of the law of the second paragraph of point 1 a specific excise tax rate, if the brewery produced beer in cancellation of the certificate, the amount exceeding 50000 hectolitres of beer per year. The conversion shall be carried out in accordance with this certificate, the amount of produced beer, who since the beginning of the calendar year in question is removed from the brewery, adding the Regulation No 2719/92 that the excise accompanying document in accordance with paragraph 14 of these rules or designing a mandatory product invoice-an invoice in accordance with the provisions of paragraph 16, which applied the law article 12 paragraph 1 of the second paragraph in the rate. III. Other countries in independent small breweries beer produced in 25 other countries production beer law article 12 paragraph 1 of the second paragraph set out in the excise tax rate apply if the Regulation No 2719/92 or regulation no 3649/92 the abovementioned accompanying document or the accompanying document drawn up in accordance with the laws and regulations in the field of customs, is attached to the brewery's exit provided in the document and its translation into the State language, which contains the following information : 25.1. the name of the brewery and the country in which the beer was produced;
25.2. the proof that the beer is produced in an independent small brewery produced beer volumes in the previous calendar year and during the current calendar year does not exceed 50000 hectolitres of beer;
25.3. a statement that the beer is of the first 10 thousand hectolitres of independent small brewery in the calendar year concerned in the production of beer;
25.4. proof that the brewery is legally and economically not atk Riga, taking into account the provisions of paragraph 3 of these conditions;
25.5. the date, number, officers signature and transcript. 26. The provisions referred to in paragraph 25 of the document issued by the brewery adds copy of excise tax declaration. 27. If the rules referred to in paragraph 25 of the beer is moved with a mandatory product packing slip-invoice, in addition to the legislation on product packing slip-invoice presentation and circulation of excisable goods specified messages indicates that the rules referred to in paragraph 25 of the brewery's name and the State in which the beer was produced, and the brewery in the issued document number and date. 28. If from another country in the small independent breweries in the Republic of Latvia imported beer volume in any calendar year exceeds 10000 HL, then beer volume, exceeding 10000 HL, apply the law article 12 paragraph 2 second subparagraph as defined in the excise tax rate. 29. If the State revenue service establishes that from another country the brewery (which issued the rules referred to in paragraph 25 of the document) imported beer volume in any calendar year exceeds 10000 hectolitres, the appropriate excise tax excise duty made the conversion and pays the difference between the State budget law article 12 paragraph 2, second subparagraph, and article 12 of the law in the second subparagraph of paragraph 1, specified in the excise tax rate on the amount beyond the 10000hektolitr. The State revenue service shall inform the payer of excise duty on beer volume for which to excise duty on adjustment. 30. If the State revenue service determines that the other State concerned Brewery (which issued the rules referred to in paragraph 25 of the document) produced beer volumes exceed 50000 hectolitres in a calendar year, the person shall, for excise duty excise tax conversion and pays the difference between the State budget law article 12, first paragraph, point 1, and article 12 of the law of the second paragraph of point 1 a specific excise tax rate on the amount imported in the Republic of Latvia and who applies the law article 12 paragraph 1 of the second paragraph in a specific excise tax rate. The State revenue service shall inform the payer of excise duty on beer volume for which to excise duty on adjustment. IV. final question 31. Regulations shall enter into force by 1 January 2006. Informative reference to European Union directive rules included provisions deriving from Council of 19 October 1992 Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages. Prime Minister a. Halloween Finance Minister o. Spurdziņš annex 1: Cabinet of Ministers of 13 December 2005 the Regulation No 956 Finance Minister o. Spurdziņš annex 2 Cabinet of 13 December 2005 the Regulation No 956 Finance Minister o. Spurdziņš