Cabinet of Ministers Regulations No. 450 Riga, 19 May 2009 (pr. No 32 26) the order in which the switch and terminate the contract on end-of life vehicles, product and product packaging and disposable utensils and accessories for table or environmentally harmful waste goods, exemption from environmental taxes pay Issued under the natural resources tax law article 7 the seventh subparagraph, eleventh part of article 8 and article 9 the ninth part i. General issues down 1. : 1. the order in which the switch and terminate the contract for the management of end-of life vehicles application or participation in such systems;
1.2. arrangements unilaterally withdraw from the management of end-of life vehicles agreement, if the natural resources tax (tax) payer will not apply or will apply in full in the amount of end-of life vehicles management systems and does not comply with the contract with the environmental protection administration of the Fund (hereinafter Fund Administration);
1.3. procedures unilaterally withdraw from the management of end-of life vehicles agreement, where a taxable person month regulating environmental protection laws deadline has not submitted a report on the administration of the Fund end-of life vehicle collection and recycling (if the taxpayer does not pay tax on vehicles);
1.4. the arrangements for the switch and terminate the contract for non-reusable packaging or container and the Desk accessories management system;
1.5. procedures unilaterally derogate from or in non-reusable packaging container and table accessories, if the contract management of the taxable person or operator shall not apply or not apply the full extent or non-reusable packaging container and table management system of accessories and does not comply with the agreement of the administration of the Fund included commitments;
1.6. procedures unilaterally derogate from or in non-reusable packaging container and table accessories, if the management contract is month of environmental laws governing the deadline the operator has not submitted the Fund Administration audited report on the packaging or container of the table used once and accessories and the estimated tax or tax payer that is created and applied to packaging or single-use tableware and accessories table management system and pay no tax , does not submit the report on disposable packaging or container and the Desk accessories and the calculated tax;
1.7. procedures for the switch and terminate the contract on goods harmful to the environment in the waste management system;
1.8. the order in which unilaterally derogate from environmentally damaging goods waste management contract, where a taxable person shall not apply or not apply the full amount of goods harmful to the environment in the waste management system and does not comply with the agreement of the administration of the Fund included commitments;
1.9. the order in which unilaterally derogate from environmentally damaging goods waste management contract, where the month of environmental laws governing the deadline the operator has not submitted the Fund Administration audited review of environmentally harmful waste goods and estimated tax or tax payer who have created and apply environmentally damaging waste management system of goods and pay no tax, has not submitted a report on environmentally harmful waste goods and estimated tax. 2. End-of life vehicles, product and product packaging and disposable utensils and accessories for table or environmentally harmful goods waste management contract (hereinafter management contract) shall be concluded for a period for which the Ministry of the environment (hereinafter referred to as the Ministry) has decided to close the management contract with the taxpayer or with the operator, but not more than three years. 3. the administration of the Fund shall send the decision to the recipient to the Department in accordance with arrangements set out in the environmental regulatory laws. The decision may be appealed to the administrative process of regulatory legislation. II. the management contract and amendment of the administration of the Fund 4 10 working days after the decision of the Ministry for the management of the contract drawn up by biting apsaimn agreement with the taxpayer or with the operator. 5. Taxable person or operator, the administration of the Fund entered into a management contract, is obliged to report on the changes to the administration of the Fund obligations contained in a management plan, as set forth in the regulations on the procedures for the exempt pay for vehicles, packaging and disposable table dishes and accessories or environmentally harmful goods (hereinafter referred to as the management plan). The administration of the Fund for a change management plan commitments contained in writing inform the Ministry. Based on the Ministry's decision on the amendment of the management contract, the administration of the Fund and the taxable person or the operator shall amend the management contract. III. Management of the termination of the contract, if the taxable person or the operator shall not be applied or not applied in full in the amount of end-of life vehicles, product and product packaging and disposable utensils and accessories for table or environmentally harmful goods waste management systems and performance management not the commitment in the Treaty 6. If, on the implementation of the management plan, the taxable person or the operator finds that execute management plans is not possible or it is not appropriate for the person or the operator shall, within five working days, inform in writing the administration of the Fund. Fund Administration within 10 working days of the relevant information and the management of end-of life vehicles shall be submitted to the Council on the management of vehicles, packaging Management Council – for packaging and disposable utensils and accessories for the table or the management of goods harmful to the environment management Council – on goods harmful to the environment and the management of waste from the Ministry. The Ministry shall decide on the necessary amendments to the agreement or to bite apsaimn management contract termination. 7. Fund Administration that rule 6. in the cases referred to in paragraph 1 shall terminate the management contract based on the Ministry's decision on the management contract termination. 8. If the taxable person or the operator of a vehicle, ma and single-use Pack table bowls and accessories or environmentally harmful waste of the goods (hereinafter referred to as the waste) management system is not applied or not applied in full, and does not meet management commitments contained in the agreement, as well as no written notice by the administration of the Fund, fund administration within 10 working days after it found that the management commitments contained in the Treaty are not fulfilled , makes up for that Act and make a request in writing from the taxpayer's or operator's explanation of the management contract defaults. 9. If the taxable person or operator shall within two weeks after receipt of the statement is not submitted by the administration of the Fund in this rule referred to in paragraph 8 the explanation or the explanation does not contain evidence of defects or conditions that do not depend on the taxpayer's or operator and which do not meet the management contract, the Ministry within 14 days, decide on the termination of the contract for the management, beginning with the first month in the next quarter for the first day based on this provision concerned referred to in paragraph 6, the Council recommendation. IV. the unilateral withdrawal from the Treaty, the management if the taxable person or the operator does not submit a timely report on the administration of the Fund management and the calculated tax 10. If the month of environmental laws governing the deadline the operator does not submit the audited accounts for the administration of the Fund for the relevant type of waste and the estimated tax or tax payer does not submit an annual report on the management of waste and the calculated tax, fund administration within 10 working days after the finding of the infringement of the law and shall be drawn up in writing to the Ministry. 11. The provisions of paragraph 10, in the case referred to in the Ministry of the environment within three working days after the receipt of the instrument of the Fund Administration shall decide on the termination of the contract for the management, beginning with the next quarter for the first day of the first month. The Prime Minister, the children, family and integration Affairs v. dombrovsky Minister of environment r. vējonis