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Act on the taxing of plant protection products (No. 595 of 2020).

Country
Denmark
Type of law
Regulation
Source
FAO , FAOLEX
Abstract
This Regulation establishes a special tax on plant protection products, including pesticides and biological agents that have been approved for use in accordance with Chapter 7 of the Act on Chemical Substances and Products, Regulation (EU) 1107/2009, or Regulation (EU) 528/2012. It requires that all companies producing or receiving taxable goods according to this Regulation shall be registered with the Danish Customs and Tax Administration. It covers goods issued by registered companies, goods declared for customs, and goods received or brought from abroad. Taxes on plan protection products are calculated according to their impact on the health of its users and on the environment, in line with the criteria set out in Annex I.
Attached files
http://faolex.fao.org/docs/pdf/den195083.pdf
Web site
http://www.retsinformation.dk
Date of text
Entry into force notes
This Regulation enters into force as decided by the Tax Minister.
Notes
This Regulation does not apply in the Faroe Islands and Greenland.
Repealed
No
Source language

English

Legislation status
in force
Legislation Amendment
No
Original title
Bekendtg relse af lov om afgift af bek mpelsesmidler.
Implements
Chemicals Act (No. 6 of 2023).
Regulation (EU) No. 528/2012 of the European Parliament and of the Council concerning the making available on the market and use of biocidal products.
Regulation (EC) No. 1107/2009 of the European Parliament and of the Council concerning the placing of plant protection products on the market and repealing Council Directives 79/117/EEC and 91/414/EEC.