Ecolex Logo
Le portail au
droit de l'environnement
Résultats de la recherche » Législation

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

Pays/Territoire
Suède
Type du document
Législation
Date
1984 (2007)
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Lutte contre la pollution Engrais/nutriments Droits/redevances relatives à l'environnement
Aire géographique
Arctique, Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Atlantique Nord, Mer du Nord, Atlantique du Nord-Est, Europe du Nord
Résumé

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)

Texte intégral
Suédois
Site web
62.95.69.15