Ecolex Logo
El portal del
derecho ambiental
Resultados de la búsqueda » Legislación

Official Letter No. BG-6-02/506@ of 2001 of the Ministry of Taxes and Dues regarding expenses in connection with purchase of the quotas for the catch of aquatic biodiversity (cost of the purchased lots, stock dues).

País/Territorio
Federación de Russia
Tipo de documento
Miscelanea
Fecha
2001
Fuente
FAO, FAOLEX
Materia
Pesca
Palabra clave
Biodiversidad Asignación/cuota Pesca marítima Tasa/impuesto Manejo y conservación pesquera
Área geográphica
Ártico, Asia y Pacifico, Mar Negro, Mar Caspio, CEI (Comunidad de Estados Independientes), Europa Oriental, Europa, Europa y Central Asia, Pacífico Norte, Pacífico Nordoeste
Entry into force notes
Entry into force from the date of issue.
Resumen

The Ministry of Taxes and Dues, in connection with requests of fiscal institutions and taxpayers as regards the lawfulness of ascribing to production cost (produce, service) of the cost of purchase of the acquired lots and of stock dues, gives the following communication. The purchase of quotas for the catch of aquatic biodiversity and the assignation of the respective licence is the condition for carrying out of economic activity by a given organization. On the grounds of the aforesaid premise the expenses in connection with the purchase of quotas for the catch of aquatic biodiversity (cost of the purchased lots) can be ascribed to production cost of (caught/harvested aquatic biodiversity) in proportion to the amount of catch of single species.

Texto completo
Ruso

Referencias - Legislación

Implementa

Ministerial Decree No. 1010 of 2000 regarding quotas for fishing (harvest) of aquatic biodiversity in the internal sea, territorial sea, continental shelf and Exclusive Economic Zone of the Russian Federation.

Legislación | Federación de Russia | 2000

Palabra clave: Asignación/cuota, Volumen admisible de captura, Pesca marítima, ZEE-Zona Económica Exclusiva, Mar territorial, Plataforma continental, Manejo y conservación pesquera, Zona marítima

Fuente: FAO, FAOLEX