Order No. 1155 on potato production tax. Country/Territory Denmark Document type Regulation Date 2012 Source FAO, FAOLEX Subject Agricultural & rural development Keyword Farming Agricultural commodities Tax/levy Certification Internal trade Youth Agricultural development Geographical area Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Northern Europe Entry into force notes Entry into force on 1 January 2013. Abstract The Order applies to fees for the production of potato. Sale of Danish bred seeds and potatoes and Danish bred industrial potatoes which are not processed in Denmark are subject to the payment of a tax correspondent to DKK 0.05 / kg. Certification of payment shall be issued by chartered accountants dealing specifically with farming activities and in accordance to regulations supporting young farmers’ trade (article 7). Should taxation be for 20 000 quintals or less, this certification shall be replaced by a written statement from the paying farmer. Non-compliance with payment deadlines and procedures shall be subject to penalties in accordance to agriculture financing EU regulations. Full text Danish Website www.retsinformation.dk References - Legislation Implements Act on the administration of EU regulations of the Cooperative Agricultural Policy scheme financed by the European Agricultural Guarantee Fund (No. 115 of 2020). Legislation | Denmark | 1990 (2020) Keyword: Legal proceedings/administrative proceedings, Agricultural commodities, Internal trade, International trade, Data collection/reporting, Tax/levy, Financial agricultural measures, Policy/planning, Agricultural development Source: FAO, FAOLEX