Act on taxation of nitrogen contained in fertilizers (No. 1034 of 2013). Country/Territory Denmark Document type Legislation Date 1998 (2013) Source FAO, FAOLEX Subject Cultivated plants, Waste & hazardous substances Keyword Fertilizers/nutrients Tax/levy Hazardous substances Internal trade International trade Geographical area Europe, European Union Countries, Northern Europe Abstract The Act sets regulations on the taxation of certain hazardous substances containing nitrogen. According to the provisions of this Act nitrogen content of the following chemical and mineral fertilizers shall be subject to taxation: Ammonia (under heading 2814 of the EU Combined Nomenclature), potassium nitrate and calcium nitrate (under heading 2834 of the EU Combined Nomenclature), ammonium chloride (heading 2827 of the EU Combined Nomenclature) and fertilizers (heading 3102 and 3105 in the EU C Full text Danish Website www.retsinformation.dk