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Law on Application of Taxes in Free Ports and Special Economic Zones (2001)

Country/Territory
Latvia
Document type
Legislation
Date
2001 (2014)
Source
FAO, FAOLEX
Original source
Latvijas Vēstnesis, 117, 10.08.2001.; Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 17, 06.09.2001.
Subject
Agricultural & rural development, Sea
Keyword
Tax/levy Fiscal and market measures Agricultural development Business/industry/corporations Harbour Governance Procedural matters
Geographical area
Europe, Europe and Central Asia, European Union Countries, Northern Europe
Abstract

This Law prescribes the procedures for the application of indirect taxes in the Free Port of Riga, the Free Port of Ventspils, the Liepāja Special Economic Zone and the Rēzekne Special Economic Zone; and direct tax relief in the Liepāja Special Economic Zone, the Rēzekne Special Economic Zone, the Free Port of Ventspils and the Free Port of Riga. The necessary actions for applying, calculating, declaring, paying and ensuring other correct paying of taxes for the taxes of a zone capital company, licensed capital company, zone authority and port authority shall be performed in accordance with tax laws and the laws and regulations in the field of customs matters if not otherwise provided for in this Law.

Full text
English/Latvian
Website
likumi.lv

References - Legislation

Implemented by

Cabinet Regulation No. 525 of 2007 on Procedures by which a Reduced Rate of Excise Duty or Exemption from Excise Duty shall be Applied to Some Mineral Oils

Legislation | Latvia | 2007 (2010)

Keyword: Hazardous substances, Tax/levy, Business/industry/corporations, Internal trade, International trade, Packaging/labelling

Source: FAO, FAOLEX