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Amendments To The Cabinet Of Ministers Of 12 June 2007 Regulation No 382 Of The "electricity Tax Exemption Application Procedures"

Original Language Title: Grozījumi Ministru kabineta 2007.gada 12.jūnija noteikumos Nr.382 "Elektroenerģijas nodokļa atbrīvojumu piemērošanas kārtība"

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Cabinet of Ministers Regulations No. 289 Riga 2014 (June 9. No 32 6) amendments to the Cabinet of Ministers of 12 June 2007 Regulation No 382 of the "electricity tax exemption application of" Issued in accordance with the electricity Tax Act, article 6 of the sixth to make the Cabinet of 12 June 2007 Regulation No 382 of the "electricity tax exemption application procedures" (Latvian journal, 2007, 96. no; 2013, 199. no) the following amendments: 1. Express the point 2 as follows: "2. Article 6 of the law in the first part of the tax exemption applies to electricity If its origin certifies: 2.1 permit electricity generation capacity or proof of origin of electricity, which corresponds to European Union law on the guarantee of origin of electricity produced from renewable energy sources, the energy law defined renewable energy and hydro-electricity produced; 2.2. a proof of origin issued in accordance with the laws and regulations on electricity generation, cogeneration, for cogeneration stations produce electricity; 2.3. installations for the production of electricity-the technical documentation of the manufacturer with regard to the autonomous or non-electricity from renewable energy sources produce electricity when its producers do not have this provision referred to in 2.1; 2.4. the document, which contains information about renewable energy (for example, electricity production capacity, or supply of electricity, or electricity contract, proof of origin issued in another Member State of the European Union and meets European Union legislation on guarantees of origin of electricity produced from renewable energy sources), in the case of imported electricity (even if it is a purchased electricity stock exchange); 2.5. This provision 2.1., 2.2. and 2.3. documents or referred to in the technical documentation regarding the electricity referred to in those subparagraphs, if it has been delivered and purchased electricity stock trading area of Latvia defined within the tax period. " 2. Supplement with 2.1, 2.2, and 2.3 points by the following: "2.1 to apply article 6 of the law provided for in the first subparagraph, this exemption provision 2.4. the proof of origin referred to in point, which has been issued by another Member State of the European Union, the competent institution must add the translation into the national language and the operator's proof of the authenticity of the document. 2.2 the State revenue service, to ensure that the provisions referred to in point 2.4 of the authenticity of the proof of origin may ask the economy Ministry to check it. The Ministry of the economy, making verification of origin may request the Member State of the European Union, which is the competent institution has issued the certificate of origin referred to confirm its authenticity. The Ministry of economy shall inform the State revenue service of the information received. 2.3 If a European Union Member State, the competent institution does not endorse this provision 2.4. the proof of origin referred to in point of authenticity, article 6 of the law in the first part of the tax exemption does not apply. " The Prime Minister is the Rapidity of economic Newsletters Minister Vyacheslav dombrovsky