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 Sueco Página web 62.95.69.15