By this law there are granted exemptions from payment of tax liabilities outstanding on December 31, 2008 and unpaid until the date of coming into force of this Law, representing excise tax, tax on income and VAT, except for the withholding and VAT of custom clearance, due by small and medium sized breweries.
There will also be exempt from payment the additional tax duties, such as interest, penalties and late payment penalties associated with tax exempt obligations, calculated to the date of coming into force of this Law.
The amounts exempted from payment will be highlighted in the accounts of the benefiting companies in extra balance accounts, until January 1, 2011.
In order to be eligible for exemption, the small and medium sized breweries should meet cumulatively the following conditions:
they have stated until January 15, 2009 that they have lower production capacity than 200,000 hl / year;
they have not entered into bankruptcy proceedings before the entry into force of this Law;
they are small and medium enterprises, according to the legal stipulations;
they are small and medium enterprises which are legally considered to be in difficulty;
they have drawn up plans for rehabilitating long-term viability, according to the laws in force;
they agree to undertake their own financial contributions to the minimum under the restructuring plan, at least 40% of its total financial for medium-sized enterprises, respectively, at least 25% for small enterprises.
This law lays down the conditions for loss of validity of the exemption and also refers to whom should monitor compliance conditions for exemption.
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