Order No. 1155 on potato production tax.
Country
Type of law
Regulation
Abstract
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.
Attached files
Web site
Date of text
Entry into force notes
Entry into force on 1 January 2013.
Notes
Repealing Order No. 1222 of 8 December 2009.
Repealed
No
Source language
English
Legislation Amendment
No
Original title
Bekendtgørelse om produktionsafgift på kartofler.