536
Vedelkütuse seaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seadus
Introduced
6 November 2017
Last action
14 March 2018 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Sven Sester, Vabariigi Valitsus
Subjects
Discovery layer
Source updated
14 March 2018
Summary
Eelnõuga muudetakse vedelkütuse seadust (VKS) ning sellega seonduvalt alkoholi-, tubaka-, kütuse- ja elektriaktsiisi seadust (ATKEAS) ja maksukorralduse seadust (MKS). Vedelkütuse seaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seaduse eelnõu eesmärk on vähendada pettusi ja parandada konkurentsitingimusi kütusesektoris, suurendada maksulaekumist VKS-i rikkumistega tekitatud kahju vähendamise kaudu ning edendada kütuse müüjate ja laopidajate halduskoormuse vähendamiseks elektroonilist asjaajamist Maksu- ja Tolliameti, kütuse müüjate ning laopidajate vahel. Eelnõuga sätestatakse piirang, mille kohaselt võib üldjuhul kütust müüa koguses, mis on tagatisega kaetud. Selline piirang välistab olukorra, kus kütuse müüja saaks piiramatult tekitada riigile käibemaksukahju. Oluline on märkida, et kütuse müüjatele jäetakse siiski õigus taotleda teatud kriteeriumite täitmisel esitatud tagatise vähendamist. Tagatise vähendamist on võimalik taotleda kütuse müüjatel, kes on taotluse esitamise ajaks kütuse müügi tegevusloa alusel tegutsenud vähemalt 6 kuud ning kütuse müüjal ja tema juhtimis- ja kontrollorgani liikmel ei ole maksuvõlga. Eelnõuga luuakse õiguslik alus kütuse käitlemise andmekogu (KKS) asutamiseks. KKS võimaldab tarbimisse lubatud vedelkütuse müügitehingute andmeid hallata reaalajas ning koondada järelevalve kütuse käitlemise üle elektroonilisse keskkonda. Samuti luuakse õiguslik alus laoarvestuse ja aruandluse andmekogu (LAAK) asutamiseks. LAAK-i eesmärgiks on Maksu- ja Tolliametile reaalajas kütuse laotoimingute andmete kättesaadavaks muutmine.
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Timeline
6 November 2017
AVALDATUD_RIIGITEATAJAS
Source: SE
14 March 2018
Accepted
Votes
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Documents
27 official files
Lõpptekst bdoc
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Lõpptekst bdoc
bdoc · ET · 22 March 2018
Lõpptekst
doc · ET · 22 March 2018
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Vabariigi Presidendi otsus bdoc
bdoc · ET · 22 March 2018
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Vabariigi Presidendi otsus
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Vastuvõetud seadus bdoc
bdoc · ET · 16 March 2018
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Kaaskiri Vabariigi Presidendile
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Vastuvõetud seadus
pdf · ET · 16 March 2018
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Teatis vea parandamiseks
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Eelnõu
doc · ET · 12 March 2018
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Seletuskiri
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Muudatusettepanekute loetelu
rtf · ET · 6 March 2018
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Eelnõu
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Seletuskirja lisa 2
doc · ET · 11 December 2017
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Seletuskirja lisa 1
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Eelnõu
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EIS teade
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Seletuskirja lisa 2 (kooskõlastustabel) pdf
pdf · ET · 6 November 2017
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Seletuskirja lisa 1 (rakendusaktide kavandid) pdf
pdf · ET · 6 November 2017
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Eelnõu pdf
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Eelnõu doc
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Algtekstid bdoc
bdoc · ET · 6 November 2017
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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 · Vedelkütuse seaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seadus · 536 · EE
- Identifier matchPROJECTS_FROM
Same estonia record 3fdbd929-1249-4405-8b0b-9631954414e0 projected from PoliticalRepo EE row.
Vedelkütuse seaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seadus
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/3fdbd929-1249-4405-8b0b-9631954414e0/
- Open data entity: https://api.riigikogu.ee/api/volumes/3fdbd929-1249-4405-8b0b-9631954414e0
- estonia · 3fdbd929-1249-4405-8b0b-9631954414e0 · source updated 14 March 2018