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Decision on the permissible level of technological deficiency, calamity, failure and wastage in mariculture.

Country/Territory
Croatia
Document type
Regulation
Date
2011
Source
FAO, FAOLEX
Subject
Fisheries
Keyword
Liability/compensation Crustaceans Fish disease Mariculture Tax/levy Aquaculture Animal health Aquatic animals
Geographical area
Europe, Europe and Central Asia, European Union Countries, Mediterranean, Southern Europe
Entry into force notes
This text entered into force on 1 January 2012.
Abstract

This Decision determines the permissible amount of the deficit, which is not subject to taxation, as according to article 11 (paragraphs 2, 3 and 4) of the Value Added Tax Ordinance. Shortage in the sense of this Decision is understood as total product losses that occur during the usual process of manipulating fish and shellfish in cultivation or as a result of diseases and other natural effects on fish, shellfish and raw materials in circulation, business, production and storage and as a consequence of the technological process in the production and processing of raw materials and goods.

Full text
Croatian
Website
sredisnjikatalogrh.gov.hr