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Act on taxation of chocolate and confectionary products, etc. (Chocolate Tax Act)(No. 1010 of 2018).

Country/Territory
Denmark
Document type
Legislation
Date
2018
Source
FAO, FAOLEX
Subject
Food & nutrition
Keyword
Nutrition Public health Tax/levy Sugar Beverages Processing/handling Registration Internal trade International trade Inspection Offences/penalties Food quality control/food safety
Geographical area
Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Northern Europe
Abstract

The present Act establishes a series of taxes on chocolate products and other confectionery products. It contains the following Chapters: 1) Tax on chocolate and confectionary products; 2) Tax on raw materials; 3) Coverage tax; 4) General provisions. The commercial production of the products mentioned in Section 1 may only take place in companies that are registered with the customs and tax administration. The Act also covers tariffs on imported goods.

Full text
Danish
Website
www.retsinformation.dk