Publication of the amendment of the notice of the calculation and payment of tax and grants under the law of apothecary activities
§ 1
Notice no. 46 of 30. January 2008 on the calculation and payment of tax and subsidies under the Law of the apothecary, the following changes are made :
1. Section 1 (1). 1, ITREAS :
' The turnover which forms the basis for the calculation of ordinary taxes and grants under Article 49 of the apothecary shall be disclosed as the pharmacist's turnover ;
1) apothecary reserved medicinal products for which the register price is calculated in accordance with section 2 (2). 1, in the notice of the calculation of consumer prices and so on on medicinal products, and
2) medical-prescribed dosispascation fees,
deducted the rebate expenses provided for in the case of the furtive. One and two, the amounts are being carried out exoc. VAT. "
2. Section 3, paragraph 3. 1, ITREAS :
' The turnover which forms the basis for the calculation of the tax to the apothecary allowances, pharmacist allowances, allowances for additional units, cf. Article 15 (3) of the apothecary. 2, extraordinary grants, etc., allowances for the preparation of certificates pursuant to Article 75 of the Schengen Convention, compensation for the expedition of dosisdispensed medicinal products and so on and the apothecary entity ' s Pension scheme shall be established as the apothecary of the medicinal product, gross turnover, excluding. the placing on the market of medicinal products for the production of animals, deduced payment of rebate expenditure and losses to outstanding debts. The amounts are being taken off-the-track. VAT. "
§ 2
The announcement shall enter into force on 1. October 2008 and has an impact on the calculation of taxes and grants from and with October 2008.
The Ministry of Health and Prevention, the 11th. September 2008 Jakob Axel Nielsen / Paul Schüder
