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Act relative to taxation of fertilizers (1984:409).

País/Territorio
Suecia
Tipo de documento
Legislación
Fecha
1984 (2007)
Fuente
FAO, FAOLEX
Materia
Tierra y suelos
Palabra clave
Control de la contaminación Fertilizantes/nutrientes Tarifas/cánones relativos al medio ambiente
Área geográphica
Ártico, Europa, Europa y Central Asia, Países de la Unión Europea, Atlántico Norte, Mar del Norte, Atlántico Nordeste, Europa Septentrional
Resumen

This Act imposes a tax on pesticides to be paid to the Central State on marketing of fertilizers in the country. "Fertilizers" is defined in section 1 so as to include ammoniac and kalium calcium nitrate. The tax consists of a flat tax of 30 krones per gram of cadium in excess of the proportion one to five with phosphor. Those who are liable to pay the tax are producers of pesticides for commercial purposes, importers of pesticides for commercial purposes and those who are registered as resellers. Tax shall be paid at the moment of sale. (9 sections)

Texto completo
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