Decision no. 1158, dated on 13.08.2008 – To define the conditions and procedures for reimbursement of excise on fuels consumed in hotbeds for the production of agro-industrial products, which are used for the technological needs .
DECISION
No.1158, dated on 13.08.2008
FOR DETERMINING THE CONDITIONS AND PROCEDURES FOR REIMBURSEMENT OF EXCISE FUEL, CONSUMED IN HOTBEDS FOR THE PRODUCTION OF AGRO INDUSTRIAL PRODUCTS, WHICH ARE USED FOR THE PRODUCTION TECHNOLOGICAL NEEDS
Pursuant to Article 100 of the Constitution and the letter “d” of paragraph 2 of Article 19 of the law nr.8976, dated 12.12.2002 “On excises”, changed the proposal of the Minister of Finance, Minister of Economy, Trade and Energy and the Minister of Agriculture, Food and Consumer Protection, the Council of Ministers
DECIDED:
- The value of the fuel excise, solar and fuel oil (except fuel used in steel production sector), consumed in hotbeds for the production of agro-industrial products, which are used for technological needs of production products in these sectors, in line with the amount of the final product, sold with a VAT invoice refunded under the following conditions:
- a) Reimbursement scheme is proportionate.
- b) Three years before reimbursement is made at 100 percent excise consumed for production in the fourth year of reimbursement made of 80 percent and in fifth at 50 percent of the excise tax.
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