100
Laeva lipuõiguse ja laevaregistrite seaduse ning tulumaksuseaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seaduse ning teiste seaduste muutmise seadus
Introduced
21 October 2019
Last action
18 February 2020 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Sven Sester, Vabariigi Valitsus
Subjects
Transport
Source updated
18 February 2020
Summary
Eelnõuga täpsustatakse laevandussektori ettevõtete tulumaksu erirežiimi ja viiakse see kooskõlla Euroopa Liidu riigiabi reeglitega. Maksuerirežiimi põhitingimusi ei muudeta, vaid täpsustatakse üksiktingimusi. Sätestatakse üheselt rahvusvahelise meritsi veo abikõlbulikud põhitegevused, lisategevused ja muud tegevused, millest saadava tulu osas on lubatud soodsamat tonnaažipõhist tulumaksurežiimi kasutada. Lisategevustest saadava tulu puhul saab tonnaažipõhist tulumaksurežiimi kasutada üksnes tingimusel, et saadav tulu ei tohi ületada 50 protsenti kaupade või reisijate rahvusvahelise veo tuludest. Samuti sätestatakse reegel olukorraks, kui laev teeb reise nii Eestis kui välisriikides. Kui Eesti sadamate külastatavus jääb alla 50 protsendi, on tonnaažikorda lubatud rakendada. Täpsustatakse, et kontserni puhul ei saa kasutada tonnaažipõhist tulumaksurežiimi üksnes ühe äriühingu, vaid kogu kontserni kuuluvate tingimustele vastavate äriühingute suhtes. Füüsiline isik, kelle tulu maksustatakse fikseeritud maksubaasi alusel, ei saa edaspidi kasutada ühtegi seadusega tavarežiimil lubatud tulust mahaarvamise võimalust. Varem kehtinud seaduse järgi võis laevapere liige maha arvata näiteks pensionifondi osakute soetamise kulud. Piirang kohaldub üksnes sellele tulule, mis teenitakse laevapere liikmena.
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Timeline
21 October 2019
AVALDATUD_RIIGITEATAJAS
Source: SE
18 February 2020
Accepted
Votes
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Documents
23 official files
Vastuvõetud seadus asice
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Vastuvõetud seadus asice
asice · ET · 20 February 2020
Vastuvõetud seadus
doc · ET · 20 February 2020
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Vabariigi Presidendi otsus asice
asice · ET · 20 February 2020
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Vabariigi Presidendi otsus
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Vastuvõetud seadus asice
asice · ET · 19 February 2020
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Kaaskiri Vabariigi Presidendile
pdf · ET · 19 February 2020
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Vastuvõetud seadus
pdf · ET · 18 February 2020
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Eelnõu
docx · ET · 14 February 2020
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Muudatusettepanekute loetelu
docx · ET · 28 January 2020
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Seletuskiri
docx · ET · 28 January 2020
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Eelnõu
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Seletuskirja lisa (kooskõlastustabel)
docx · ET · 8 November 2019
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Eelnõu
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EIS teade
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Kaaskiri
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pdf · ET · 21 October 2019
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Eelnõu docx
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Algtekstid bdoc
bdoc · ET · 21 October 2019
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Sponsors
- Sven Sester · plenary-member
- Vabariigi Valitsus · Vabariigi Valitsus · Initiator
Related records
No cross-record relationships stored yet.
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Laeva lipuõiguse ja laevaregistrite seaduse ning tulumaksuseaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seaduse ning teiste seaduste muutmise seadus · 100 · EE
- Identifier matchPROJECTS_FROM
Same estonia record 7a1e470d-16a0-45ac-aaa7-f8da795fc9a1 projected from PoliticalRepo EE row.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/7a1e470d-16a0-45ac-aaa7-f8da795fc9a1/
- Open data entity: https://api.riigikogu.ee/api/volumes/7a1e470d-16a0-45ac-aaa7-f8da795fc9a1
- estonia · 7a1e470d-16a0-45ac-aaa7-f8da795fc9a1 · source updated 18 February 2020