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Act relative to taxation of fertilizers (1984:409).

Country/Territory
Sweden
Document type
Legislation
Date
1984 (2007)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Pollution control Fertilizers/nutrients Environmental fees/charges
Geographical area
Arctic, Europe, Europe and Central Asia, European Union Countries, North Atlantic, North Sea, North-East Atlantic, Northern Europe
Abstract

This Act imposes a tax on pesticides to be paid to the Central State on marketing of fertilizers in the country. "Fertilizers" is defined in section 1 so as to include ammoniac and kalium calcium nitrate. The tax consists of a flat tax of 30 krones per gram of cadium in excess of the proportion one to five with phosphor. Those who are liable to pay the tax are producers of pesticides for commercial purposes, importers of pesticides for commercial purposes and those who are registered as resellers. Tax shall be paid at the moment of sale. (9 sections)

Full text
Swedish
Website
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