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Law No. 188 Of October 24, 2011

Original Language Title:  LEGE nr. 188 din 24 octombrie 2011

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LEGE no. 188 188 of 24 October 2011 on the management of the taxes collected in the framework of the application of the common agricultural policy and which are part of the financing system of the European funds for agriculture, as well as the own resources
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 763 763 of 28 October 2011



The Romanian Parliament adopts this law + Chapter I General provisions + Article 1 This law regulates the establishment of the obligation to pay, establish, determine, control and collect the amounts representing taxes collected under the application of the common agricultural policy and which are part of the funding system of funds European agriculture and the European Union's own resources system. + Article 2 For the purposes of this law, the following terms and expressions have the following meanings: a) taxes established by the common agricultural policy represent amounts of payment to the general budget of the European Union, as well as/or to the state budget and which are part of the financing system of European funds for agriculture, as well as from the European Union's own resources system; b) authorities with powers in the management of taxes established by the common agricultural policy are the Ministry of Agriculture and Rural Development, hereinafter referred to as M.A.D.R., and the Agency for Payments and Intervention for Agriculture, hereinafter referred to as A.P.I.A., regarding the management of the amounts provided in art. 34 34 para. ((1) lit. b) and c) of Commission Implementing Regulation (EU) No 1.290/2005 by the Council of 21 June 2005 on the financing of the common agricultural policy, as amended and supplemented, and in respect of the management of the fees related to the organisation of the common sugar market in the system European, M.A.D.R., through A.P.I.A., and the Ministry of Public Finance, through the National Agency for Fiscal Administration and subordinate units, according to the competences established by this law; c) the irregularity of the management of taxes collected under the application of the common agricultural policy is any breach of a provision of law of the European or national Union which has or could have the effect of prejudicing the general budget The European Union or the state budget, by reducing or losing revenues to the system of own resources of the European Union or of the revenues transferred to European funds for agriculture; d) budgetary claims representing taxes established by the common agricultural policy represent payment amounts to the general budget of the European Union, as well as/or to the state budget, as a result of the calculation of the taxes established by the common agricultural policy or following the finding of irregularities in the management of the taxes collected under the common agricultural policy; e) the finding of the existence of budgetary claims representing taxes established by the common agricultural policy is the activity by which it is verified, established, individualized the payment obligation and the debt title is issued; f) the collection of budgetary claims representing taxes established by the common agricultural policy consists in the exercise of the administration function by the authorities with specific tasks, in order to extinguish the budgetary claims representing taxes through the common agricultural policy, and is governed by the present law and the normative acts that will be issued in its application; g) the marketing year for the common organization of the sugar market is the period starting on 1 October and ending on 30 September of the following year; h) the marketing year for the common organization of the milk market is the period of 12 months between 1 April of the current calendar year and 31 March of the following calendar year; i) Fiscal procedure code signifies Government Ordinance no. 92/2003 on the Fiscal Procedure Code, republished in the Official Gazette of Romania, Part I, no. 513 513 of 31 July 2007, with subsequent amendments and completions. + Chapter II Taxes established by the common agricultural policy + Section 1 Tax on the production of sugar and isoglucose and surplus levy on the production of sugar and isoglucose established in the context of the common organisation of the sugar market + Article 3 (1) The obligation to pay the tax on the production of sugar and isoglucose for the production carried out within the quotas allocated to Romania by the European Union lies with the sugar beet sugar producers and the producers isoglucose, economic operators, natural or legal persons. (2) The fee provided in par. ((1) shall be paid by the end of February of the respective marketing year by the taxpayers referred to in par. (1) and is made income to the state budget, to be transferred to the system of own resources of the European Union. + Article 4 The distribution of sugar and isoglucose production quotas for each producer and the calculation of the amount of the duty in relation to these quotas is approved by order of the Minister of Agriculture and Rural Development, depending on the decision of the European Commission on sugar production quotas and isoglucose allocated to Romania. + Article 5 (1) In accordance with the provisions of art. 64 64 of Commission Implementing Regulation (EU) No 1.234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation), as amended and supplemented, is hereby established. the obligation to pay the tax on the surplus of sugar and isoglucose, the tax that is made to the state budget and to the European Union's own resources system. (2) The fees provided in par. ((1) are due by sugar beet producers and isoglucose producers for the production carried out outside the quota allocated to them per marketing year which has not been used in accordance with one of the destinations provided for in art. 61 lit. a) and b)-d) of Commission Implementing Regulation (EU) No 1.234/2007 of the Council of 22 October 2007, as amended and supplemented. (3) The fee provided in par. (1) shall be paid by the taxpayers referred to in par. ((2) by 1 June of the marketing year following the marketing year in which the surplus has occurred. + Article 6 (1) Calculation and tracking of collection by collection of the taxes provided in art. 3 is carried out by M.A.D.R., through A.P.I.A. (2) The reduction of the taxes provided for in art. 3 is carried out in the corresponding revenue account of the state budget, opened in the name of A.P.I. A, to be transferred to the system of own resources of the European Union. (3) For the administration by M.A.D.R., through A.P.I.A., of the taxes provided in art. 3 3 the procedures for the administration of tax receivables shall apply accordingly. + Section 2 Temporary restructuring amounts due in the context of the establishment of a temporary restructuring regime for the sugar industry in the European Community + Article 7 To finance the restructuring measures provided for in Commission Implementing Regulation (EU) No 320/2006 of the Council of 20 February 2006 establishing a temporary scheme for the restructuring of the sugar industry in the European Community and amending Regulation (EC) No 1.290/2005 on the financing of the common agricultural policy, the obligation to pay temporary restructuring amounts is established. + Article 8 (1) Temporary restructuring amounts, established in accordance with art. 11 11 para. ((2) and (6) of Commission Implementing Regulation (EU) No 320/2006 of the Council of 20 February 2006, shall be collected from sugar beet producers and isoglucose producers holding a quota. (2) The temporary restructuring amounts shall be paid by the taxpayers referred to in par. (1) at the deadlines and in the instalments established by art. 11 11 para. ((5) of Commission Implementing Regulation (EU) No 320/2006 of the Council of 20 February 2006. + Article 9 Revenue from the collection of these amounts is to be paid to the state budget, to be transferred to the Temporary Fund for the restructuring of the sugar industry in the European Community, which is part of the European Agricultural Guarantee Fund, according to the Regulation (EC) No 320/2006 of the Council of 20 February 2006 and of Regulation (EC, Euratom) No 1.605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities, published in the Official Journal, L series no. 248 of 16 September 2002, p.1, with subsequent amendments and completions. + Article 10 Amounts due and not transferred according to art. 8 and 9 can be compensated with the amounts to be reimbursed by the European Commission, being recorded in the monthly statement of expenditure prepared by the A.P.I.A. + Section 3 Taxes and contributions set up by the common agricultural policy in the context of the common organisation of the cow + Article 11 (1) The surplus levy in the milk sector is the amount that Romania owes to the European Community as a result of the marketing of cow's milk and other dairy products above the national quota allocated. (2) The obligation to pay the tax in the milk sector resulting from exceeding the individual direct sales quota and deliveries in the cow's milk sector lies with the persons who contribute to the exceeding of the milk quota components, in accordance with Commission Implementing Regulation (EU) No 1.234/2007 of the Council of 22 October 2007, as amended and supplemented. (3) The surplus levy shall be calculated by the A.P.I.A. and shall be determined at national level separately for deliveries and direct sales. (. The surplus levy shall be allocated entirely between producers who have contributed to the excess of the national quota by exceeding their individual quotas. + Article 12 (1) The tax due resulting from exceeding the individual quota of deliveries is paid by the buyer, who collects from the producers the amounts owed by them for the purpose of paying the tax in the corresponding income account of the state budget, managed by M.A.D.R., opened by the name A.P.I.A. (2) The tax due resulting from exceeding the individual direct sales quota is paid directly by the producers in the corresponding revenue account of the state budget, managed by M.A.D.R., opened in the name of A.P.I.A. (3) Each year, before 1 October of the calendar year, the buyer and, in the case of direct sales, the producer who must pay the fee shall pay the amounts due in the corresponding revenue account of the state budget, managed by M.A.D.R. and open on behalf of the A.P.I.A. (4) If the payment term of the tax is not complied with, the amounts due are subject to the reference percentages at 3 months applicable on October 1 of each calendar year, set by EURIBOR and increased by one percent, in accordance with the provisions Commission Implementing Regulation (EU) No 595/2004 of the Commission of 30 March 2004 laying down detailed rules for the application of Regulation (EC) No 1.788/2003 of the Council of 29 September 2003 establishing a levy in the milk and milk products sector, published in the Official Journal, L series no. 94 94 of 31 March 2004, p. 22, with subsequent amendments and completions. ((5) The amounts collected from the collection of the surplus levy shall be made to the state budget and represent incomes allocated to the European Agricultural Guarantee Fund, according to the provisions of Regulation (EC) No 1.290/2005 of the Council of 21 June 2005, as amended and supplemented, and Regulation (EC, Euratom) No 1.605/2002 of the Council of 25 June 2002, as amended. ((. The surplus levy shall be paid by the Member State between 16 October and 30 November following the quota year ended, in the account of the European Agricultural Guarantee Fund. + Article 13 Terms of milk, buyer, delivery, direct sale, manufacturer are used in this section with the meaning defined in Commission Implementing Regulation (EU) No 1.234/2007 of the Council of 22 October 2007, as amended and supplemented. + Article 14 Amounts due and unpaid according to the provisions of art. 12 may be compensated by the amounts to be reimbursed by the European Commission, being recorded in the monthly statement of expenditure prepared by the A.P.I.A. + Section 4 Duties imposed by the common agricultural policy in the context of the establishment of the traditional import supply requirements with raw sugar + Article 15 In accordance with art. 15 15 para. ((1), second subparagraph of Commission Implementing Regulation (EU) No 891/2009 by the Commission of 25 September 2009 on the opening and management of certain Community tariff quotas in the sugar sector, as amended and supplemented, and with Article 4 (1) 11 11 para. ((1) of Commission Implementing Regulation (EU) No 828/2009 of the Commission of 10 September 2009 fixing for market years 2009/2010 to 2014/2015 the implementing rules for the import and refining of sugar products falling under tariff heading 1701 under preferential agreements, with subsequent amendments and completions, the payment obligation shall be established, by 1 June following the marketing year concerned, for each original import licence holder for sugar intended for refining which does not present within 6 months of on expiry of the validity of that import licence, a proof deemed admissible by to the competent authorities that the refinement took place before the end of the third month following that in which the import licence expires, of an amount equal to the equivalent in lei of 500 euro per tonne for the quantities of sugar in question, except where there are exceptional reasons for force majeure. + Article 16 The payment obligation shall be established by 1 June following the marketing year in question for each producer of sugar authorised in accordance with Article 1. 57 57 of Commission Implementing Regulation (EU) No 1.234/2007 of the Council of 22 October 2007, as amended and supplemented, of the amount of EUR 500 per tonne for the quantities of sugar referred to in paragraph 1. ((2) lit. c) of art. 15 15 of Commission Implementing Regulation (EU) No 891/2009 of the Commission of 25 September 2009, with subsequent amendments and completions, and of art. 11 11 para. ((2) lit. c) of Commission Implementing Regulation (EU) No 828/2009 of the Commission of 10 September 2009, with subsequent amendments and completions, for which they cannot present a proof to be considered admissible and showing that refinement has been carried out for exceptional and justified technical reasons. + Article 17 (1) The refining and payment commitments made under Regulation (EC) No 891/2009 of the Commission of 25 September 2009, as amended and supplemented, and Regulation (EC) No 828/2009 The Commission of 10 September 2009, with subsequent amendments and completions, constitutes debt instruments. ((2) The revenue from the collection of the tax referred to in 15 and 16 are made to the state budget and transfer to the European Agricultural Guarantee Fund, according to the provisions Regulation (EC) No 1.290/2005 of the Council of 21 June 2005, as amended and supplemented, and Regulation (EC, Euratom) No 1.605/2002 of the Council of 25 June 2002, as amended and supplemented. + Article 18 Amounts due and not transferred according to art. 17 may be compensated by the amounts to be reimbursed by the European Commission, being recorded in the monthly statement of expenditure prepared by the A.P.I.A. + Section 5-a Taxes established by the common agricultural policy for industrial import sugar + Article 19 (1) The obligation to pay an amount equal to the equivalent in lei of EUR 5 per tonne for each day of delay shall be established for import industrial sugar processing undertakings where they do not supply until the end of the period. the seventh month following that in which it was made to import a satisfactory proof from which it appears that it used the quantities imported as an industrial import sugar for the manufacture of the products listed in the Annex to Commission Implementing Regulation (EU) No 967/2006 of the Commission of 29 June 2006 laying down detailed rules for the application of Regulation (EC) No 318/2006 of the Council of 20 February 2006 on production above the quota in the sugar sector, as amended, and in accordance with the authorization provided for in art. 5 of the same Regulation, the proof which consists in the computerised registration in the registers of the quantities of the products concerned, carried out during the production process or at its conclusion. ((. Where until the end of the ninth month following that in which the import was made, the processing undertaking did not provide the proof referred to in paragraph 1. ((1), that quantity shall be deemed to be declared in surplus for the purposes of 13 13 of Commission Implementing Regulation (EU) No 967/2006 of the Commission of 29 June 2006, as amended, and the processing undertaking is required to pay an amount equal to the equivalent in lei of 500 euro per tonne for that quantity. ((3) Revenue from the collection of the tax referred to in paragraph (1) and (2) shall be made to the state budget and shall be transferred to the European Agricultural Guarantee Fund, according to the provisions of Regulation (EC) No 1.290/2005 of the Council of 21 June 2005, as amended and supplemented, and Regulation (EC, Euratom) No 1.605/2002 of the Council of 25 June 2002, as amended. + Article 20 Amounts due and not transferred according to art. 19 may be compensated by the amounts to be reimbursed by the European Commission, being recorded in the monthly statement of expenditure prepared by the A.P.I.A. + Chapter III Calculation, control, finding and collection of budgetary claims representing taxes established by the common agricultural policy + Section 1 Subject matter of the calculation, control and finding of budgetary claims representing taxes established by the common agricultural policy + Article 21 (1) The object of the calculation of budgetary claims representing taxes established by the common agricultural policy is the establishment of the calculation base, the individualization of the payment amounts and legal entities or the debtor individuals, as a result of the application of the tax system established by the common agricultural policy (2) The object of the control of budgetary claims representing taxes established by the common agricultural policy is the verification of the method of establishing the calculation base, the method of calculation and the individualization of the obligation to pay the tax established by the common agricultural policy. (3) The object of finding the existence of budgetary claims representing taxes imposed by the common agricultural policy is the establishment of irregularities, damages and/or legal persons or debtor individuals, as a result of non-compliance with the provisions of law of the European Union or national, which have had the effect or could have had the effect of prejudicing the general budget of the European Union or the state budget, by reducing or losing revenue to the system own resources of the European Union, or of revenue transferred to European funds for agriculture. + Article 22 (1) It constitutes a debt instrument for the calculation and individualization of the payment obligations regarding the taxes established by the common agricultural policy, as well as the related accessories, calculated until the date of issuance of the debt instrument. (2) The title of claim provided in par. (1) contains the elements of the fiscal administrative act provided Government Ordinance no. 92/2003 on the Fiscal Procedure Code, republished in the Official Gazette of Romania, Part I, no. 513 of 31 July 2007, with subsequent amendments and completions, as well as specific elements, where necessary. (3) The title of claim shall be issued by the A.P.I.A. and shall be communicated to the debtor by it in accordance with the provisions of the Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions. + Article 23 (1) For non-payment at the due date of payment obligations representing taxes established by the common agricultural policy, the debtor owes, after this term, interest and late payment penalties, according to the legal provisions in tax matters. (2) The interest and late payment penalties shall be established by debt securities prepared by the A.P.I.A. or, as the case may be, shall be updated by the National Agency for Fiscal Administration, by decision on the accessory tax obligations, in the terms of the law, and they come to the state budget. + Article 24 Against the debt title issued according to the provisions of art. 22 may appeal, which shall be lodged with the issuing body and shall be settled by him under the provisions of Title IX of the Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions. + Section 2 Subject to collection of budgetary claims representing taxes established by the common agricultural + Article 25 It is the object of the collection of budgetary claims representing taxes established by the common agricultural policy the payment amounts to the general budget of the European Union, as well as/or to the state budget and which are part of the financing system of European funds for agriculture or the European Union's own resources system, as well as their accessories, interest and late payment penalties, bank costs, as well as other amounts set by law in charge of the debtor. + Chapter IV Ways to extinguish budgetary claims representing taxes imposed by the common agricultural policy + Article 26 (1) The establishment of budgetary claims representing taxes established by the common agricultural policy shall be made by voluntary payment, by forced execution, as well as by other means provided by law. ((2) Provisions Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, regarding the extinguishment of tax receivables shall be applied accordingly. + Article 27 (1) The collection of budgetary claims representing taxes established by the common agricultural policy through voluntary payment by persons liable for payment under this law shall be carried out by the A.P.I.A. (2) Payment, according to par. (1), shall be made in lei, at the deadlines and in the accounts indicated in the title of claim. ((3) The collection of budgetary claims representing taxes established by the common agricultural policy, by forced execution and other ways of extinguishing the tax receivables provided for by Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, is carried out by the National Agency for Fiscal Administration, under the law. + Article 28 (1) For budgetary claims representing taxes established by the common agricultural policy, the act provided for in art. 22 22 para. (1), communicated to the debtor, becomes enforceable under the conditions Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions. (2) For budgetary claims representing taxes imposed by the common agricultural policy, on which the court has ruled, enforcement shall be carried out on the basis of the judicial decision constituting an enforceable title in the the conditions of the Code of Civil Procedure. ((3) Where budgetary claims representing taxes imposed by the common agricultural policy cannot be collected by voluntary payment, the authorities with powers in the management of the duties established by the common agricultural policy shall transmit the securities the executors provided in par. (1) and (2) to the National Agency for Fiscal Administration, under the law, which will carry out the enforcement procedure. A.P.I.A. will inform the fiscal body of the remaining amount of payment, if the debtor made partial payments during the voluntary period, as well as on any payment occurred after the date of transmission of the enforceable title. Provisions of Title VIII of Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, shall apply accordingly. (4) The A.P.I.A. is empowered to order the precautionary measures provided by Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, when there is a danger that the debtor will evade, hide or waste his patrimony, endangering or considerably hampering the collection. (5) The precautionary measures are provided by decision issued by the General Director A.P.I.A., in compliance with the provisions Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, and shall be carried out by the territorial fiscal bodies of the National Agency for Fiscal Administration. (6) In the enforceable titles provided in par. ((1) and (2) the budgetary claims shall be entered in the national currency. If in the enforceable securities issued by the court the budgetary claims are registered in a currency other than the national one, the A.P.I.A. is obliged to transmit to the fiscal body the equivalent in lei of these amounts. The equivalence in lei of the amounts entered in the enforceable securities in a currency other than the national currency will be made using the exchange rate provided for in Regulation (EC) no. 1.913/2006 of 20 December 2006 laying down detailed rules for the implementation of the agri-monetary system of the euro in the agricultural sector and amending certain Regulations, as amended and supplemented. ((7) Necucatching in the enforceable titles of the mandatory elements provided by Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, under the condition of absolute nullity, as well as the non-transmission of proof of their communication to the debtor, leads to the urgent and reasoned restitution of them to the A.P.I.A. ((8) The amounts collected by the competent bodies referred to in par. (3) are made income to the state budget and shall be transferred to the accounts indicated in the enforceable title or communicated by the A.P.I.A., as the case may be. (9) The National Agency for Fiscal Administration, under the law, is empowered to issue decisions regarding the accessory tax obligations for the recovery of interest and late payment penalties provided for in art. 23. + Article 29 Provisions Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, on the prescription of the right to establish tax obligations and the prescription of the right to demand forced execution and the right to demand compensation or restitution of tax claims, shall be apply properly. + Chapter V Transitional and final provisions + Article 30 On the date of entry into force of this Law, art. 2 and 2 ^ 1 of Government Ordinance no. 41/2005 on the regulation of financial measures, published in the Official Gazette of Romania, Part I, no. 677 of 28 July 2005, approved with amendments and additions by Law no. 97/2006 , as amended and supplemented, shall be repealed. + Article 31 Government Ordinance no. 92/2003 , republished, as amended and supplemented, shall be amended as follows: 1. In Article 180 (1), letter b) shall read as follows: " b) contributions, levies, duties and other rights provided for in the application of the Common Agricultural Policy; '. 2. In Article 181 (1), the letter a) shall read as follows: "" a) for the claims provided in art. 180 180 para. ((1) lit. a), b), e), f) and h), National Agency for Fiscal Administration; ". 3. Article 181 (1) (b) shall be repealed. + Article 32 La art. 3 3 of Law no. 1/2004 on the establishment, organization and functioning of the Agency for Payments and Intervention for Agriculture, published in the Official Gazette of Romania, Part I, no. 162 of February 25, 2004, with subsequent amendments and completions, according to the letter u) a new letter, letter v) is inserted, with the following contents: " v) it has precautionary measures on the assets of its own debtors, in accordance with the normative acts governing the legal regime of claims administered by the Agency, as well as in accordance with the provisions Government Ordinance no. 92/2003 on the Fiscal Procedure Code, republished, with subsequent amendments and completions. " + Article 33 By way of derogation from provisions art. 4 4 para. ((2) of Law no. 571/2003 on the Fiscal Code, with subsequent amendments and completions, the provisions of this Law shall enter into force within 3 days from the date of publication in the Official Gazette of Romania, Part I. + Article 34 Regulations issued under the normative acts provided for in art. 30, 31 and 32 remain applicable until the date of approval of the normative acts for the application of this law, insofar as they do not contravene its provisions. + Article 35 Within 30 days from the date of entry into force of this Law, instructions and forms approved by joint order of the Minister of Agriculture and Rural Development and the Minister of Public Finance will be developed. + Article 36 Provisions Government Ordinance no. 92/2003 , republished, with subsequent amendments and completions, shall be applied accordingly, insofar as they do not contravene the provisions of this law. This law was adopted by the Romanian Parliament, in compliance with the provisions of art. 75 75 and art. 76 76 para. (2) of the Romanian Constitution, republished. CHAMBER OF DEPUTIES PRESIDENT ROBERTA ALMA ANASTASE SENATE PRESIDENT MIRCEA-DAN GEOANA Bucharest, October 24, 2011. No. 188. -------