Summary information communicated by Member States on State aid granted in conformity with Commission Regulation (EC) No 736/2008 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises active in the production, processing and marketing of fisheries products
Date: 2013-04-03
Institutions: European Commission
Subjects: Latvia, State aid, aid to undertakings, aquaculture, control of State aid, excise duty, fishery product, small and medium-sized enterprises, tax exemption








C_2013095EN.01011601.xml










3.4.2013   


EN


Official Journal of the European Union


C 95/116





Summary information communicated by Member States on State aid granted in conformity with Commission Regulation (EC) No 736/2008 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises active in the production, processing and marketing of fisheries products
2013/C 95/06
Aid No: SA.33029 (11/XF)
Member State: Latvia
Region/Authority granting the aid: Latvia
Title of aid scheme/name of company receiving ad hoc aid: Exemptions from excise tax for aquaculture production enterprises
Legal basis: The Law on Excise Tax
The draft Regulation on procedures for granting excise tax exemptions for diesel fuel (gas oil) used in agricultural production, the cultivation of agricultural land, the cultivation of forest or swamp land to grow cranberries or bilberries, and the use of land for fish ponds.
Annual expenditure planned under the scheme or amount of ad hoc aid granted: 2011 – LVL 50 000
2012 – LVL 100 000
2013 – LVL 100 000
2014 – LVL 50 000
Total expenditure: LVL 300 000
Maximum aid intensity: 100 litres per hectare
Date of entry into force: 
Duration of the scheme or individual aid award (not later than 31 June 2014); indicate: 






—


under the scheme: the date until which aid may be granted:
31 June 2014










—


in the case of ad-hoc aid: the expected date of the last instalment to be paid.




Objective of aid: Aid to aquaculture production enterprises in the form of exemptions from excise tax provided, pursuant to Article 15 of Council Directive 2003/96/EC, by applying a tax rate of zero.
Indicate which of Article(s) 8 to 24 is used: Article 24 of Commission Regulation (EC) No 736/2008
Activity concerned: Aid in the form of exemptions from excise tax is granted for the area used for fish farming where this covers at least 20 hectares and is owned or operated by the aquaculture production enterprise.
Each financial year, up to 100 litres of diesel fuel are allocated for each land plot put forward for aid, with the application of a fish farming coefficient of 1/3. The aquaculture enterprise should generate revenue of at least LVL 200 annually through aquaculture (not including State and EU aid) from each land plot (in hectares) used for fish ponds and put forward for aid, as indicated in the annual declaration of revenue submitted to the State Revenue Service or the annual report for the latest closed year.
Diesel fuel will be available from storehouses for excise goods, diesel fuel wholesalers or filling stations without paying excise tax. When obtaining diesel fuel without paying excise tax, invoices made out by excise goods warehouses or diesel wholesalers, or electronic cash register receipts from filling stations will separately indicate the value of the diesel fuel, the excise tax applicable, and the total amount payable on which VAT is calculated. Excise tax is not included in the sum shown for payment.
The Rural Support Service evaluates information on the beneficiary of the excise tax exemption and decides on the quantity of diesel fuel allocated based on the land area used for aquaculture put forward for aid in the current year.
The diesel provider submits information to the single database of the Rural Support Service regarding the volume of diesel provided to the aquaculture production enterprise subject to the tax exemption. The diesel provider submits the information to the database within 24 hours of the transaction taking place.
Controls:
The Rural Support Service performs random checks each year on at least 5 % of the beneficiaries of tax exemptions. If it is found that the quantity of diesel fuel allocated to an aquaculture production enterprise with an excise tax exemption cannot be justified or exceeds the level laid down in legislation, the aquaculture production enterprise concerned repays the amount of the excess tax exemption to the State Revenue Service within one month of receiving the relevant notification. If it is found that the aquaculture production enterprise concerned has not repaid the excess amount within the given time period, the amount is recovered in accordance with the procedure laid down in legislation governing tax administration.
Name and address of the granting authority: 





Rural Support Service




Republikas laukums 2, Riga, LV-1981




Web address where the full text of the scheme or the criteria and conditions under which ad hoc aid is granted outside of an aid scheme can be found: 






 


http://www.likumi.lv/doc.php?id=81066&from=off










 


http://www.zm.gov.lv/index.php?sadala=1895&id=12411




Justification: indicate why a State aid scheme has been established instead of applying for assistance under the European Fisheries Fund: The State aid scheme has been set up because the European Fisheries Fund does not provide for this type of aid.