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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