Order No. 1155 on potato production tax. País/Territorio Dinamarca Tipo de documento Reglamento Fecha 2012 Fuente FAO, FAOLEX Materia Agricultura y desarrollo rural Palabra clave Explotación agrícola Productos agrícolas Tasa/impuesto Certificación Comercio interior Juventud Desarrollo agrícola Área geográphica Europa, Europa y Central Asia, Países de la Unión Europea, Mar del Norte, Atlántico Nordeste, Europa Septentrional Entry into force notes Entry into force on 1 January 2013. Resumen The Order applies to fees for the production of potato. Sale of Danish bred seeds and potatoes and Danish bred industrial potatoes which are not processed in Denmark are subject to the payment of a tax correspondent to DKK 0.05 / kg. Certification of payment shall be issued by chartered accountants dealing specifically with farming activities and in accordance to regulations supporting young farmers’ trade (article 7). Should taxation be for 20 000 quintals or less, this certification shall be replaced by a written statement from the paying farmer. Non-compliance with payment deadlines and procedures shall be subject to penalties in accordance to agriculture financing EU regulations. Texto completo Danés Página web www.retsinformation.dk Referencias - Legislación Implementa Act on the administration of EU regulations of the Cooperative Agricultural Policy scheme financed by the European Agricultural Guarantee Fund (No. 115 of 2020). Legislación | Dinamarca | 1990 (2020) Palabra clave: Procedimientos judiciales/procedimientos administrativos, Productos agrícolas, Comercio interior, Comercio internacional, Recopilación de datos/informes, Tasa/impuesto, Medidas financieras agrícolas, Política/planificación, Desarrollo agrícola Fuente: FAO, FAOLEX