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LEGE Nr

LEGE   Nr. 190 din 24 mai 2004

privind stimularea privatizarii si dezvoltarii societatilor comerciale din domeniul agriculturii

ACT EMIS DE: PARLAMENT

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 470 din 26 mai 2004


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    Parlamentul Romaniei adopta prezenta lege.

    Art. 1
    (1) Societatile comerciale ce detin in administrare terenuri proprietate publica si privata a statului, precum si terenuri ale altor proprietari, persoane fizice si/sau juridice, privatizate sau in curs de privatizare la data intrarii in vigoare a prezentei legi, beneficiaza de urmatoarele facilitati:
    a) scutirea de la plata obligatiilor bugetare restante la data de 30 a lunii in care s-a semnat contractul de privatizare, reprezentand: impozite, taxe, contributii si alte venituri bugetare, precum si cele datorate fondurilor speciale;
    b) scutirea de la plata obligatiilor restante la data de 30 a lunii in care s-a semnat contractul de privatizare, fata de bugetele locale, reprezentand taxe si impozite locale;
    c) scutirea de la plata majorarilor de intarziere si a penalitatilor de orice fel aferente obligatiilor bugetare restante la data la care s-a semnat contractul de privatizare;
    d) scutirea de la plata penalitatilor si majorarilor de intarziere aferente redeventei datorate Agentiei Domeniilor Statului, precum si reesalonarea redeventei restante pe o perioada de pana la 5 ani, cu o perioada de gratie de un an.
    (2) Beneficiaza de inlesnirile acordate conform prevederilor prezentei legi numai concesionarii care nu inregistreaza debite restante fata de Agentia Domeniilor Statului pentru perioada de dupa privatizare, in baza contractelor de concesiune incheiate.
    (3) Contractele de concesiune a terenurilor cu destinatie agricola, incheiate cu Agentia Domeniilor Statului, constituie titlu executoriu pentru plata redeventei, la termenele si modalitatile stabilite in contracte.
    Art. 2
    (1) De la prevederile art. 1 sunt exceptate obligatiile bugetare reprezentand: contributia pentru pensia suplimentara, contributia individuala de asigurari sociale, contributia angajatilor de 1% la bugetul Fondului pentru plata ajutorului de somaj, precum si contributia de 7% a angajatilor pentru asigurarile sociale de sanatate, impozitul pe venitul din salarii si alte impozite cu retinere la sursa pentru care se acorda scutirea de la plata penalizarilor si majorarilor de orice fel, iar pentru debitul datorat se acorda o esalonare de pana la 5 ani, cu o perioada de gratie de pana la 6 luni, cu o dobanda anuala de 10% .
    (2) Sumele prevazute la alin. (1) se esaloneaza la plata de comun acord cu platitorul, tinand cont de specificul si de ciclul de productie din agricultura.
    Art. 3
    Nivelul obligatiilor bugetare pentru care se acorda facilitatile prevazute la art. 1 si 2 este cel prevazut in certificatele de obligatii bugetare prin care se atesta cuantumul sumei care face obiectul inlesnirilor la plata.
    Art. 4
    Facilitatile acordate conform prevederilor art. 1 nu se aplica societatilor comerciale care in termen de 60 de zile de la data intrarii in vigoare a prezentei legi nu isi achita datoriile curente privind obligatiile bugetare, in conditiile art. 2.
    Art. 5
    Inregistrarea in contabilitate a inlesnirilor acordate contribuie la constituirea de rezerve legale care se folosesc pentru acoperirea pierderilor din perioada precedenta, diferenta ramasa neutilizata constituie o sursa proprie de finantare.
    Art. 6
    Facilitatile prevazute in prezenta lege se anuleaza in conditiile in care contractul de privatizare inceteaza sa mai produca efecte.
    Art. 7
    Prin derogare de la prevederile Legii nr. 143/1999 privind ajutorul de stat, cu modificarile si completarile ulterioare, Ministerul Agriculturii, Padurilor si Dezvoltarii Rurale este mandatat sa notifice Consiliului Concurentei, in numele ministerelor si al celorlalte institutii publice, ajutoarele de stat acordate de acestea, intr-un singur formular de notificare.
    Art. 8
    (1) Dispozitiile prezentei legi modifica in mod corespunzator prevederile legale privind privatizarea societatilor comerciale cu capital integral sau partial de stat din domeniul agriculturii.
    (2) Prevederile contrare prezentei legi se abroga.

    Aceasta lege a fost adoptata de Senat in sedinta din 22 martie 2004, cu respectarea prevederilor art. 76 alin. (2) din Constitutia Romaniei, republicata.

                        p. PRESEDINTELE SENATUI,
                             DAN MIRCEA POPESCU

    Aceasta lege a fost adoptata de Camera Deputatilor in sedinta din 4 mai 2004, cu respectarea prevederilor art. 76 alin. (2) din Constitutia Romaniei, republicata.

                     PRESEDINTELE CAMEREI DEPUTATILOR
                              VALER DORNEANU



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COMENTARII la Legea 190/2004

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ANONIM a comentat Legea 158 2004
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