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