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ORDONANTA DE URGENTA Nr

ORDONANTA DE URGENTA   Nr. 252 din  7 decembrie 2000

pentru modificarea si completarea Ordonantei Guvernului nr. 27/2000 privind regimul produselor supuse accizelor

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN:            MONITORUL OFICIAL  NR. 641 din  8 decembrie 2000


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    In temeiul prevederilor art. 114 alin. (4) din Constitutia Romaniei,

    Guvernul Romaniei adopta prezenta ordonanta de urgenta.

    Art. 1
    Ordonanta Guvernului nr. 27/2000 privind regimul produselor supuse accizelor, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 42 din 31 ianuarie 2000, cu modificarile si completarile ulterioare, se modifica dupa cum urmeaza:
    1. Alineatele (2) si (3) ale articolului 8 vor avea urmatorul cuprins:
    "(2) Facturile fiscale si avizele de insotire a marfii au regim special, sunt realizate in conformitate cu prevederile legale si se tiparesc de Compania Nationala <<Imprimeria Nationala>> - S.A., utilizandu-se hartii, cerneluri speciale si alte elemente de siguranta.
    (3) Pe lungimea in diagonala a fiecarui document prevazut la alin. (2) se vor inscriptiona, dupa caz, cuvintele: Monopol alcool sau Bauturi alcoolice."
    2. Litera b) a articolului 27 se abroga.
    3. La articolul 32 se introduce alineatul (3) cu urmatorul cuprins:
    "(3) La verificarea realitatii concentratiei alcoolice inscrise pe etichetele sortimentelor de bere se va avea in vedere concentratia alcoolica inscrisa in specificatia tehnica interna elaborata pe baza standardului in vigoare pentru fiecare sortiment. Abaterea admisa la efectuarea verificarii este de +/- 0,5 grade alcoolice."
    4. Litera i) a alineatului (4) al articolului 34 se abroga.
    5. Alineatele (2) si (3) ale articolului 45 se abroga.
    6. Pozitiile nr. 1 si 2 de la litera A "Alcool brut, alcool etilic rafinat, bauturi alcoolice si orice alte produse destinate industriei alimentare sau consumului, care contin alcool etilic", prevazute in anexa nr. 1 "Lista cuprinzand taxele speciale de consumatie (accize)", se modifica si vor avea urmatorul cuprins:
______________________________________________________________________________
Nr.        Denumirea produsului sau a                 U.M.           Acciza
crt.            grupei de produse                                 (echivalent
                                                                   euro/U.M.)
______________________________________________________________________________
 0                    1                                2                3
______________________________________________________________________________
 "1. Alcool brut, alcool etilic rafinat;
     bauturi alcoolice si orice alte produse
     destinate industriei alimentare sau
     consumului, care contin alcool etilic,
     cu o concentratie mai mare de 0,5% in
     volum; vinuri, produse pe baza de vin
     si produse pe baza de distilat din vin,
     cu o concentratie in alcool de peste
     22% in volum; coniac, armaniac si vinars
     1.1. Alcool brut                            hl alcool pur*1)       0
     1.2. Alcool etilic rafinat                  hl alcool pur         65
     1.3. Bauturi alcoolice spirtoase obtinute
          pe baza de alcool etilic rafinat si
          bauturi alcoolice obtinute din
          distilate de cereale                   hl alcool pur         85
     1.4. Alte produse destinate industriei
          alimentare sau consumului, care
          contin alcool etilic, cu o
          concentratie mai mare de 0,5%; vinuri,
          produse pe baza de vin si produse pe
          baza de distilat din vin, cu o
          concentratie in alcool de peste 22%
          in volum; coniac, armaniac si vinars   hl alcool pur         85
  2. Bauturi alcoolice naturale                  hl alcool pur         85"
______________________________________________________________________________

    7. Anexa nr. 23 "Lista cuprinzand valoarea scrisorii de garantie bancara (pentru producatorii si importatorii de alcool brut, alcool etilic rafinat si de bauturi alcoolice spirtoase)" se abroga.
    Art. 2
    Agentii economici producatori interni si importatori de alcool brut, alcool etilic rafinat si de bauturi alcoolice spirtoase, care au depus scrisori de garantie bancara emise in favoarea Ministerului Finantelor, in vederea obtinerii autorizatiei de comercializare, si care la data intrarii in vigoare a prezentei ordonante de urgenta nu inregistreaza obligatii fiscale restante provenite din accize pot solicita, incepand cu data intrarii in vigoare a acesteia, restituirea scrisorilor respective.
    Art. 3
    Pe data intrarii in vigoare a prezentei ordonante de urgenta se abroga Ordonanta de urgenta a Guvernului nr. 164/2000 privind instituirea unor masuri pentru stimularea agentilor economici producatori interni sau importatori de alcool, bauturi alcoolice spirtoase si bauturi alcoolice naturale, in vederea achitarii obligatiilor catre bugetul de stat, bugetul asigurarilor sociale de stat si fondurile speciale, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 514 din 19 octombrie 2000.
    Art. 4
    Ordonanta Guvernului nr. 27/2000, cu modificarile si completarile ulterioare si cu cele aduse prin prezenta ordonanta de urgenta, va fi republicata in Monitorul Oficial al Romaniei, Partea I, dupa aprobarea ei de catre Parlament, dandu-se textelor o noua numerotare.

                  PRIM-MINISTRU
            MUGUR CONSTANTIN ISARESCU

                       Contrasemneaza:
                       Ministrul finantelor,
                       Decebal Traian Remes



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