Source: http://www.res-legal.eu/search-by-country/lithuania/single/s/res-e/t/promotion/aid/tax-regulation-mechanisms-law-on-excise-taxes/lastp/159/
Timestamp: 2017-12-16 18:39:56
Document Index: 657375880

Matched Legal Cases: ['Art. 45', 'Art. 48', 'Art. 48', 'Art. 47', 'Art. 48', 'Art. 21']

Tax regulation mechanisms (Relief from Excise Duty)
In Lithuania, the obligation to pay excise tax on electricity arises where:
it is sold or otherwise transmitted to a person who has no business licence
it is received by an unlicensed person from another EU member state
it is imported by an unlicensed person or
it is consumed by the holder of a licence or an electricity producer for own use Electricity consumption for own use is defined as the consumption of electricity for purposes other than electricity production processes and production process maintenance (Chapter IV Art. 45 Law on Excise Taxes)
Electricity from renewable sources is exempt from excise duty (Chapter IV Art. 48 Par. 1 Item 2 Law on Excise Taxes)
All renewable electricity generation technologies are exempt from excise duty (Chapter IV Art. 48 Par. 1 Item 2 Law on Excise Taxes)
The amount of subsidy is equal to the amount of tax a person is exempt from. The tax on generated electricity is EUR 1.01 per MWh. Generated electricity used for business purposes is subject to a tax of EUR 0.52 per MWh (Chapter IV Art. 47 Par. 1, 2 Law on Excise Taxes).
Entitled party: Plant operators generating electricity from renewable sources (Chapter IV Art. 48 Par. 1 Item 2 Law on Excise Taxes)
This scheme is based on obligations. There is no administrative procedure.
The institution that implements the measures and is responsible for the monitoring of excise tax payment is the State Tax Inspectorate of the Ministry of Finance of the Republic of Lithuania (Chapter I Art. 21 Par. 1 Law on Excise Taxes).