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Act on taxation of nitrogen contained in fertilizers (No. 784 of 2022).

Country/Territory
Denmark
Document type
Legislation
Date
1998 (2022)
Source
FAO, FAOLEX
Subject
Cultivated plants, Waste & hazardous substances
Keyword
Fertilizers/nutrients Tax/levy Plant production Hazardous substances Internal trade International trade
Geographical area
Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, 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 Combined Nomenclature). The taxation does not apply to international organizations nor to diplomatic representations.

Full text
Danish
Website
www.retsinformation.dk

References - Legislation

Amended by

Act amending the Taxation of waste and raw materials Act, the Act on taxation on coal, lignite and coke, and various other laws - repealing the Act on subsidies for electricity (No. 461 of 2009).

Legislation | Denmark | 2009

Keyword: Energy conservation/energy production, Tax/levy, Subsidy/incentive, Waste management, Hazardous substances, Hazardous waste

Source: FAO, FAOLEX