Volatile Organic Compounds Tax Ordinance.
Country
Type of law
Regulation
Date of original text
Date of latest amendment
Abstract
The present Ordinance implements the Act of 26 September 2009 on incentive-tax on volatile organic compounds (Volatile Organic Compounds Tax Act). In particular, article 1 establishes that a tax shall be imposed on almost all types of volatile organic compounds. The text consists of 20 articles divided into 6 Parts as follows: Object and rate of tax (I); Exemption of tax and Volatile Compound Tax Balance Sheet (II); Levying of tax on national territory (III); Tax refund (IV); Tax-exempt volatile organic compounds (obligatory procedure) (VI).
Attached files
Web site
Long title of text
Ordinance on incentive-tax on volatile organic compounds.
Notes
The present Ordinance is consolidated as of LGBl. 2013, No. 145.
Repealed
No
Serial Imprint
Liechtensteinisches Landesgesetzblatt, No. 20, 1 February 2010, 46 pp.
Source language
English
Legislation Amendment
No
Original title
Verordnung vom 26. Januar 2010 über die Lenkungsabgabe auf flüchtigen organischen Verbindungen (VOCV).
Implements