Taxation of waste and raw materials Act (No. 311 of 2011). Country/Territory Denmark Document type Legislation Date 2006 (2011) Source FAO, FAOLEX Subject Mineral resources, Waste & hazardous substances Keyword Basic legislation Mining Tax/levy Waste management Geographical area Europe, European Union Countries, Northern Europe Abstract This Act applies to the payment of taxes (quarterly) for extraction of raw materials and waste. 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. Fees for waste are of DKK 475 for each ton delivered to landfills. For the period of 2010-2014 tax on hazardous waste delivered for disposal at special Full text Danish Website www.retsinformation.dk References - Legislation Amended by Act on amending Laws related to waste and raw material taxation, carbon dioxide taxation on certain energy products, electricity taxation and various other laws (No. 903 of 2013). Legislation | Denmark | 2013 Keyword: Energy conservation/energy production, Internal trade, Tax/levy, Enforcement/compliance, Climate change Source: FAO, FAOLEX