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Act on taxation of chocolate and confectionary products, etc. (Chocolate Tax Act)(No. 1010 of 2018).

Country
Type of law
Legislation
Source

Abstract
The present Act establishes a series of taxes on chocolate products and other confectionery products. It contains the following Chapters: 1) Tax on chocolate and confectionary products; 2) Tax on raw materials; 3) Coverage tax; 4) General provisions. The commercial production of the products mentioned in Section 1 may only take place in companies that are registered with the customs and tax administration. The Act also covers tariffs on imported goods.
Date of text
Notes
This is a consolidated version of Act No. 1163 of 5 September 2016, as last amended by Act No. 1554 of 13 December 2016 and Act No. 1686 of 26 December 2017.
Repealed
No
Source language

English

Legislation Amendment
No
Original title
Bekendtgørelse af lov om afgift af chokolade­ og sukkervarer m.m. (chokoladeafgiftsloven).