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Subsidised Electricity Tax Law (2013)

Pays/Territoire
Lettonie
Type du document
Législation
Date
2013 (2017)
Source
FAO, FAOLEX
Source d'origine
Latvijas Vēstnesis, 232, 27.11.2013.
Sujet
Énergie
Mot clé
Enregistrement Protection sociale Taxe/impôt
Aire géographique
Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Europe du Nord
Résumé

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.

Texte intégral
Letton/Anglais
Site web
likumi.lv