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Law No. 22 Of 15 April 1994

Original Language Title:  LEGE nr. 22 din 15 aprilie 1994

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LEGE No. 22 of April 15, 1994 amending Annex no. 1 1 to Law no. 42/1993 on excise duties on imported products and from the country, as well as the tax on crude oil from domestic production and natural gas
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR NO. 102 of 21 April 1994



The Romanian Parliament adopts this law + Article 1 List of Annex no. 1 1 to Law no. 42/1993 on excise duties on imported products and from the country, as well as the tax on crude oil from domestic production and natural gas are amended and replaced by the Annex to this Law. + Article 2 On the date of entry into force of this Law, Government Ordinance no. 5 5 of 14 January 1994 on the modification of excise duties on alcoholic beverages and on high-quality cigarettes, as well as the establishment of excise duties on city cars with cylindrical capacity of more than 1,800 cm ^ 3, new or rolled, shall cease its applicability. This law was adopted by the Senate at the meeting of March 31, 1994, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. SENATE PRESIDENT prof. univ. dr. OLIVIU GHERMAN This law was adopted by the Chamber of Deputies at its meeting on April 5, 1994, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT MARTIAN DAN + Annex LIST special consumption taxes (excise duties) on imported products and from the country No. crt. Product name or product group Cota% 1.Alcohol *) 50 2.Tuica and natural spirits 50 3.Vines20 4.Spirits drinks, including liqueurs and beverages obtained by distillation of cereals of which: 100-whisky; gin; rum and cane spirits of sacchar300 5.Wine-based drinks of which: 115-coniac200-champagne 115-sparkling wine and vermut45 6.Beer of which: 55-beer packed in metal cartons 200-beer packed in bottles under 0.5 l150 7.Coffee, including coffee with place80 8.Soluble coffee 9.cigarettes and products of high quality tobacco 300 10.cigarettes and tobacco products quality medie7,0 11.Gypsies and products of lower quality tobacco 45 12.Confections of natural furs (except rabbit, sheep, goat) 70 13.XX_ENCODE_CASE_CAPS_LOCK_On carved furniture 50 14.Articles of crystals50 15.Jewels of precious metals, including verighete20 16.Benzina premium, regular si normala15 17.Benzina without plumb13,5 18.Motorina auto (fuel for diesel engines) 6 19.Autourisms of the city (including imported, rolled) with cylindrical engine capacity over 1.800 cm350 20. perfume20 21.Video recording or reproduced, even incorporating a receiver of videophonic signals; combines audio40 22.Double radiocasetophones with playback from magnetic or compact tape-disc40 23.Camera video50 24.Microwave ovens 25.Motorcycles, scooters and minisces30 26.Photo20 Individual phone type "Cordless" 20 28.Apparatus phone terminal type "Cordless" with automatic response30 29.Appeared for air conditioning, wall or window, forming a single corp20 30.Arm of brush100 Note * *) Exclusive ethyl alcohol of synthesis type M.S. and I.S. NOTE: -At positions 1 to 8 inclusive, the basis for the application of quotas for imported products shall also include the value of packaging. -For the calculation of excise duties from positions 9-11, the Ministry of Finance will make, from a fiscal point of view, the classification in the respective groups. -The excise duty laid down in headings 16 to 18 shall be calculated and shall be due only to motor fuels. -------------