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Electricity Tax Law (2006)

País/Territorio
Letonia
Tipo de documento
Legislación
Fecha
2006
Fuente
FAO, FAOLEX
Fuente original
Latvijas Vēstnesis, 207, 29.12.2006.; Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 3, 08.02.2007.
Materia
Energía
Palabra clave
Producción de energía hidroeléctrica Energía renovable Tarifas/cánones relativos al medio ambiente Tasa/impuesto Comercio interior
Área geográphica
Europa, Europa y Central Asia, Países de la Unión Europea, Europa Septentrional
Resumen

This Law prescribes the procedures, by which electricity is taxed by the electricity tax. It applies to persons who are engaged in the generation, distribution, supply, selling of electricity and other activities involving electricity. This Law shall not apply to autonomous producers, who generate and consume electricity for their own needs, complying with the following conditions: the total generation capacity does not exceed two megawatts; and energy products taxable with excise duty, coal taxable with the nature resource tax or electricity taxable with the electricity tax is used for the generation of the electricity. Electricity supplied to an end user, as well as electricity, which is supplied for home consumption, shall be taxable, except for the cases specified in this Law.

Texto completo
Letón/Inglés
Página web
likumi.lv

Referencias - Legislación

Enmendado porr

Law amending Law "On electric energy tax".

Legislación | Letonia | 2008

Palabra clave: Institución, Producción de energía hidroeléctrica

Fuente: FAO, FAOLEX