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).
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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.
