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Subsidised Electricity Tax Law (2013)

Country/Territory
Latvia
Document type
Legislation
Date
2013 (2017)
Source
FAO, FAOLEX
Original source
Latvijas Vēstnesis, 232, 27.11.2013.
Subject
Energy
Keyword
Registration Social protection Tax/levy
Geographical area
Europe, Europe and Central Asia, European Union Countries, Northern Europe
Abstract

This Law prescribes the object of the subsidised electricity tax, taxpayers, tax rate, procedures for creating and maintaining a register of subsidised electricity producers, procedures for calculating, paying and administering the tax, as well as liability for violating this Law. Income obtained from the following shall be taxable: electricity sold within the scope of mandatory procurement; guaranteed payment received for the electric capacity installed in a cogeneration unit or power plant; and electricity sold to the public trader - licensed electricity transmission or distribution undertaking - in accordance with the conditions of Section 40 of the Energy Law that were in force in the time period from 6 October 1998 until 7 June 2005, and the relevant procedures stipulated by the Cabinet.

Full text
English/Latvian
Website
likumi.lv