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REPUBLIC OF LITHUANIA

REPUBLIC OF LITHUANIA Official translation REPUBLIC OF LITHUANIA law amending the law on the tax on white sugar produced in excess of the quota 24 January 2002 No IX-729 Vilnius (As last amended of 12 April 2007 No X-1088) Article

  1. A New Version of the Republic of Lithuania Law on the Tax on White Sugar Produced in Excess of the Quota The Republic of Lithuania Law on the Tax on White Sugar Produced in Excess of the Quota shall be revised and set forth to read as follows: “REPUBLIC OF LITHUANIA LAW ON THE TAX ON A SURPLUS AMOUNT IN THE SUGAR SECTOR Article
  2. Purpose of the Law
  3. This Law shall establish the payment procedure for a tax on a surplus amount of white sugar and isoglucose produced in excess of white sugar and isoglucose quota set to manufacturers of white sugar and isoglucose for a respective tax year (hereinafter referred to as the “tax”), 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”) and in Article 2 of Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards sugar production in excess of the quota (hereinafter referred to as “Regulation (EC) No 967/2006”). Article
  6. Taxpayers The taxpayers shall be 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”) who have produced white sugar and isoglucose in excess of white sugar and isoglucose quota in the respective tax year. Article
  7. Object of Taxation The object of taxation has been established in paragraph 1 of Article 15 of Regulation (EC) No 318/
  8. 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. Tax Rate The tax rate for a tonne of the surplus white sugar and isoglucose has been established in paragraph 1 of Article 3 of Regulation (EC) No 967/
  12. Article
  13. Tax Calculation, Declaration and Payment
  14. The tax shall be calculated for the whole surplus amount of white sugar and isoglucose produced during the previous tax period, which has not been used for the purposes stipulated in paragraph 1 of Article 4 of Regulation (EC) No 967/
  16. By 1 February of the current tax year, manufacturers shall submit to the Ministry of Agriculture information about the amount of white sugar and isoglucose produced in excess of the quota set for them and the evidence that the surplus amount of white sugar and isoglucose has been processed into industrial products specified in the Annex to Regulation (EC) No 967/
  18. The surplus amount on which the tax has been paid shall be considered sold on the Community market.
  19. By 1 May of the next tax period, the Ministry of Agriculture shall calculate the amount of the tax for the previous tax period and inform about it the payers of this tax, 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.
  20. By 15 May of the next tax period, a taxpayer shall submit to the county state tax inspectorate, where the taxpayer is registered, the declaration of the tax on the surplus amount.
  21. By 1 June of the next tax period, the tax on the surplus amount shall be paid to the account of the county state tax inspectorate, to which the declaration of the tax on the surplus amount has been submitted. Article
  22. Tax Inclusion, Refund and Recovery
  23. The tax shall be paid to the state budget and transferred to the budget of the European Union.
  24. The tax shall be refunded, recovered or included in accordance with the procedure laid down in the Law on Tax Administration. Article
  25. Tax Declaration and Payment Control The State Tax Inspectorate under the Ministry of Finance shall control the tax declaration and payment. Article
  26. Use of the Surplus Amount in Industrial Production The state enterprise Lithuanian Agricultural and Food Market Regulation Agency shall: 1) pursuant to Regulation (EC) No 967/2006, approve the processors and check the correctness of information submitted by the approved processors to the European Commission about the prices of the purchased white sugar; 2) exercise control over the use of the surplus sugar for the production of products listed in the Annex to Regulation (EC) No 967/2006, impose penalties and submit the reports to the European Commission, as stipulated in Regulation (EC) 967/
  27. Article
  28. 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 amount of the surplus white sugar and on the payment of the tax on the surplus amount. Article
  29. Liability for Violations of the Law
  30. The persons in breach of the provisions of this Law shall be held liable under law.
  31. In the event the taxpayers breach the provisions of this Law, fines shall be imposed and penalties shall be calculated in accordance with the procedure set forth by the Republic of Lithuania Law on Tax Administration. Annex to The Republic of Lithuania Law on the Tax on A Surplus Amount in the Sugar Sector IMPLEMENTED EU LEGAL ACTS
  32. 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).
  33. Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards sugar production in excess of the quota (OJ 2006 L 176, p. 22).” I promulgate this Law passed by the Seimas of the Republic of Lithuania. PRESIDENT OF THE REPUBLIC VALDAS ADAMKUS

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