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Act on taxation of nitrogen contained in fertilizers (No. 784 of 2022).

Country
Type of law
Legislation
Date of original text
Source

Abstract
The Act sets regulations on the taxation of certain hazardous substances containing nitrogen. According to the provisions of this Act nitrogen content of the following chemical and mineral fertilizers shall be subject to taxation: Ammonia (under heading 2814 of the EU Combined Nomenclature), potassium nitrate and calcium nitrate (under heading 2834 of the EU Combined Nomenclature), ammonium chloride (heading 2827 of the EU Combined Nomenclature) and fertilizers (heading 3102 and 3105 in the EU Combined Nomenclature). The taxation does not apply to international organizations nor to diplomatic representations.
Date of consolidation/reprint
Notes
The Act does not apply to Greenland nor to the Faroe Islands.Consolidated version of Act on taxation of nitrogen contained in fertilizers No. 418 of 1998.
Repealed
No
Source language

English

Legislation Amendment
No
Original title
Bekendtg relse af lov om afgift af kv lstof indeholdt i g dninger m.m.