Act on the taxation of halibut-fishing at sea (No. 11 of 2012). Pays/Territoire Groenland (Danemark) Type du document Législation Date 2012 Source FAO, FAOLEX Sujet Pêche Mot clé Pêche maritime Poissons marins Taxe/impôt Aire géographique Amériques, Arctique, Îles de l'Océan Atlantique, Pays de l'Union Européenne, Amérique du Nord, Atlantique Nord Entry into force notes Entry into force on 1 January 2013. Résumé 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. Texte intégral Danois Site web www.lovgivning.gl Références - Législation Amendé par Act amending Act on the taxation of halibut-fishing at sea (No. 10 of 2014). Législation | Groenland (Danemark) | 2014 Mot clé: Pêche maritime, Poissons marins, Taxe/impôt Source: FAO, FAOLEX Act amending Act on the taxation of halibut-fishing at sea (No. 35 of 2015). Législation | Groenland (Danemark) | 2015 Mot clé: Pêche maritime, Poissons marins, Taxe/impôt Source: FAO, FAOLEX