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Decision on the permissible level of technological deficiency, calamity, failure and wastage in mariculture.

Pays/Territoire
Croatie
Type du document
Règlement
Date
2011
Source
FAO, FAOLEX
Sujet
Pêche
Mot clé
Responsabilité/indemnisation Crustacés Maladie des poissons Mariculture Taxe/impôt Aquaculture Santé des animaux Animaux aquatiques
Aire géographique
Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Méditerranée, Europe du Sud
Entry into force notes
This text entered into force on 1 January 2012.
Résumé

This Decision determines the permissible amount of the deficit, which is not subject to taxation, as according to article 11 (paragraphs 2, 3 and 4) of the Value Added Tax Ordinance. Shortage in the sense of this Decision is understood as total product losses that occur during the usual process of manipulating fish and shellfish in cultivation or as a result of diseases and other natural effects on fish, shellfish and raw materials in circulation, business, production and storage and as a consequence of the technological process in the production and processing of raw materials and goods.

Texte intégral
Croate
Site web
sredisnjikatalogrh.gov.hr