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REPUBLIC OF LITHUANIA

REPUBLIC OF LITHUANIA official translation REPUBLIC OF LITHUANIA law amending the law on production charge for quota sugar and for additional sugar 14 October 2003 No IX-1762 Vilnius (As last amended of 12 April 2007 No X-1087) Article

  1. A New Version of the Republic of Lithuania Law on Production Charge for Quota Sugar and for Additional Sugar The Republic of Lithuania Law on Production Charge for Quota Sugar and for Additional Sugar shall be amended and set forth to read as follows: “REPUBLIC OF LITHUANIA LAW ON PRODUCTION CHARGE IN THE SUGAR SECTOR Article
  2. Purpose of the Law
  3. This Law shall establish the payment procedure for the charge levied on white sugar and isoglucose production quota held by the Republic of Lithuania (hereinafter referred to as the “production charge”), its control and liability for violations of this Law.
  4. The provisions of the Law have been harmonised with the EU legal acts presented in the Annex to this Law. Article
  5. Definitions The concepts used in this Law shall be interpreted as they are defined in Article 2 of Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (hereinafter referred to as “Regulation (EC) No 318/2006”). Article
  6. Charge Payers The charge payers have been established in paragraph 3 of Article 16 of Regulation (EC) No 318/
  7. Article
  8. Object of the Charge The charge shall be imposed on white sugar and isoglucose production quota set for manufacturers of white sugar and isoglucose approved by the Ministry of Agriculture of the Republic of Lithuania (hereinafter referred to as the “Ministry of Agriculture”). Article
  9. Tax Period The tax period shall coincide with the marketing year referred to in paragraph 2 of Article 1 of Regulation (EC) No 318/
  10. Article
  11. Charge Rate The production charge rate for a tonne of quota white sugar and quota isoglucose has been established in paragraph 2 of Article 16 of Regulation (EC) No 318/
  12. Article
  13. Charge Calculation, Declaration and Payment
  14. The production charge for quota white sugar and quota isoglucose shall be paid as of 2007-2008 tax year.
  15. The production charge shall be calculated in respect of the full white sugar and isoglucose production quota allocated for the tax period.
  16. By 1 November of the current tax year, the Ministry of Agriculture shall calculate the amount of the production charge for the current tax period and inform about it the production charge payers, the State Tax Inspectorate under the Ministry of Finance and respective units of the county state tax inspectorates, where the production charge payers are registered as taxpayers.
  17. By 1 December of the current tax period, a charge payer shall submit to the county state tax inspectorate, where the charge payer is registered, the production charge declaration.
  18. By 28 February of the current tax period, the production charge shall be paid to the account of the county state tax inspectorate, to which the production charge declaration has been submitted.
  19. The State Tax Inspectorate under the Ministry of Finance shall establish the production charge declaration form and the procedure for filling in the form. Article
  20. Inclusion, Refund and Recovery of the Charge
  21. The charge shall be paid to the state budget and transferred to the budget of the European Union.
  22. The charge shall be refunded, recovered or included in accordance with the procedure laid down in the Republic of Lithuania Law on Tax Administration. Article
  23. Declaration of the Charge and Payment Control The declaration and payment of the charge shall be controlled by the State Tax Inspectorate under the Ministry of Finance. Article
  24. Notification The Government of the Republic of Lithuania, or an institution authorised by it, shall establish the procedure and the time limits for submitting information to the concerned institutions on the production of quota white sugar and quota isoglucose, and the information on the payment of the production charge. Article
  25. Liability for Violations of the Law
  26. The persons in breach of the provisions of this Law shall be held liable under law.
  27. In the event the charge payers breach the provisions of this Law, fines shall be imposed and penalties shall be calculated in accordance with the procedure laid down in the Republic of Lithuania Law on Tax Administration. Annex to The Republic of Lithuania Law on Production Charge In the Sugar Sector IMPLEMENTED EU LEGAL ACTS Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ 2006 L 58, p. 1) (As last amended by Commission Regulation (EC) No 1585/2006 of 24 October 2006) (OJ 2006 L 294, p. 19). I promulgate this Law passed by the Seimas of the Republic of Lithuania. PRESIDENT OF THE REPUBLIC Valdas adamkus

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