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Law on the Declaration of Supplies of Agricultural Stocks and the Application of a Levy to Surplus Stocks in Relation to the Accession of Latvia to the European Union (2004)

Country/Territory
Latvia
Document type
Legislation
Date
2004
Source
FAO, FAOLEX
Subject
Agricultural & rural development
Keyword
Agricultural commodities Tax/levy Data collection/reporting Cereals/grains/rice Business/industry/corporations Enforcement/compliance Crops/grasses
Geographical area
Europe, Europe and Central Asia, European Union Countries, Northern Europe
Abstract

The Law provides rules on noting the stocks of products which are in free circulation in Latvia, specifying normal and surplus stocks as of 1 May 2004, and avoiding the risk of market distortion, specifying the procedures by which the levy for surplus stocks is to be applied. According to the Law, the submitter of a declaration is a person who owns as of 1 May 2004 a stock of products which exceeds 10 tons for cereals (Combined Nomenclature Codes: 1001; 1002; 1003; 1004; 1005; 1007) and 500 kilograms – for other products. The text also notes that a person who has as of 1 May 2004 produced and sold only self-produced grain and purchased grains only for the purposes of seed and feed rather than for further sale need not submit a declaration.

Full text
English
Website
www.likumi.lv