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Act relative to taxation of pesticides (1984:410).

Country/Territory
Sweden
Document type
Legislation
Date
1984 (2007)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Pollution control Pesticides 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 authorities on marketing of pesticides in the country. "Pesticides" is defined in section 1 so as to include, among other substances, means of control of pests of animals and diseases. The tax consists of a flat tax of a fee per kilogram of active substance in products marketed. Those who are liable to pay the tax are producers of pesticides for commercial purposes and importers of pesticides for commercial purposes. Tax shall be paid at the moment of sale. (8 sections)

Full text
Swedish
Website
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