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Act on the taxation of halibut-fishing at sea (No. 11 of 2012).

País/Territorio
Groenlandia (Dinamarca)
Tipo de documento
Legislación
Fecha
2012
Fuente
FAO, FAOLEX
Materia
Pesca
Palabra clave
Pesca marítima Peces marinos Tasa/impuesto
Área geográphica
Americas, Ártico, Islas del Océano Atlántico, Países de la Unión Europea, América del Norte, Atlántico Norte
Entry into force notes
Entry into force on 1 January 2013.
Resumen

Companies and individuals who have quotas for deep-sea fishing for halibut shall be subject to taxation on their catch (DKK2.5 for each kg), which shall be paid on a quarterly-basis. National and non-national authorities which have not been granted allowable quota shall not be liable to taxation. Taxation shall be implemented at catch or at execution of its transfer to third party. Tax rate is adjusted commencing from the fourth quarter of 2013 (article 3, section 1). Exemption from taxation may apply to authorized to fish for exploratory purposes which are of significant biological or business nature.

Texto completo
Danés
Página web
www.lovgivning.gl

Referencias - Legislación

Enmendado porr

Act amending Act on the taxation of halibut-fishing at sea (No. 10 of 2014).

Legislación | Groenlandia (Dinamarca) | 2014

Palabra clave: Pesca marítima, Peces marinos, Tasa/impuesto

Fuente: FAO, FAOLEX

Act amending Act on the taxation of halibut-fishing at sea (No. 35 of 2015).

Legislación | Groenlandia (Dinamarca) | 2015

Palabra clave: Pesca marítima, Peces marinos, Tasa/impuesto

Fuente: FAO, FAOLEX