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Electricity Tax Law (2006)

Pays/Territoire
Lettonie
Type du document
Législation
Date
2006
Source
FAO, FAOLEX
Source d'origine
Latvijas Vēstnesis, 207, 29.12.2006.; Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 3, 08.02.2007.
Sujet
Énergie
Mot clé
Production d'énergie hydroélectrique Énergie renouvelable Droits/redevances relatives à l'environnement Taxe/impôt Commerce intérieur
Aire géographique
Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Europe du Nord
Résumé

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.

Texte intégral
Letton/Anglais
Site web
likumi.lv

Références - Législation

Amendé par

Law amending Law "On electric energy tax".

Législation | Lettonie | 2008

Mot clé: Institution, Production d'énergie hydroélectrique

Source: FAO, FAOLEX