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Order No. 1155 on potato production tax.

Pays/Territoire
Danemark
Type du document
Règlement
Date
2012
Source
FAO, FAOLEX
Sujet
Agriculture et développement rural
Mot clé
Exploitation agricole Produits agricoles Taxe/impôt Certification Commerce intérieur Jeunesse Développement agricole
Aire géographique
Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Mer du Nord, Atlantique du Nord-Est, Europe du Nord
Entry into force notes
Entry into force on 1 January 2013.
Résumé

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.

Texte intégral
Danois
Site web
www.retsinformation.dk

Références - Législation

Implemente

Act on the administration of EU regulations of the Cooperative Agricultural Policy scheme financed by the European Agricultural Guarantee Fund (No. 115 of 2020).

Législation | Danemark | 1990 (2020)

Mot clé: Procédures judiciaires/procédures administratives, Produits agricoles, Commerce intérieur, Commerce international, Collecte de données/déclarations, Taxe/impôt, Mesures financières agricoles, Politique/planification, Développement agricole

Source: FAO, FAOLEX