Decree No. 247 of the Cabinet of Ministers validating the Regulation on revenue of excise tax to the producers of agricultural commodities for diesel oil.

КАБИНЕТ МИНИСТРОВ ЛАТВИЙСКОЙ РЕСПУБЛИКИ ПРАВИЛА от 6 апреля 2004 года N 247 Рига (прот. N 19, §41) ПОРЯДОК ВОЗВРАТА ПРОИЗВОДИТЕЛЯМ СЕЛЬСКОХОЗЯЙСТВЕННОЙ ПРОДУКЦИИ АКЦИЗНОГО НАЛОГА ЗА ДИЗЕЛЬНОЕ ТОПЛИВО (ГАЗОЙЛЬ).

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC142011

Resource information

Resource Language

Russian

ISBN / Resource ID

LEX-FAOC142011

License of the resource

© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

This Decree establishes the modalities of revenue (reimbursement) of excise tax to the producers of agricultural commodities for diesel oil used for agricultural land cultivation. The aforesaid excise tax shall be reimbursed to the following categories of producers of agricultural commodities: (a) owners of permanent tenants of agricultural land without lease contract; and (b) tenants of agricultural land in accordance with lease contract.

Regulations