Taxation of waste and raw materials Act (No. 1165 of 2006). Country/Territory Denmark Document type Legislation Date 1998 (2006) Source FAO, FAOLEX Subject Mineral resources, Waste & hazardous substances Keyword Basic legislation Mining Tax/levy Waste disposal Geographical area Europe, European Union Countries, Northern Europe Abstract This Act ensures a tax is applied (quarterly) to anyone who professionally extracts raw materials and to any registered business who produces waste material. For the extraction and import of raw materials listed in Annex 1 and 2, there shall be a tax payment requirement of DKK 5 for each mq. Companies processing or importing less than 200 mq. raw materials yearly shall not be subject to payment of any tax. Danish produced cement made from raw materials listed in Annex 1 shall be applied a tax 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 Act amending the taxation of waste and raw materials Act (No. 529 of 2008). Legislation | Denmark | 2008 Keyword: Tax/levy, Soil rehabilitation Source: FAO, FAOLEX