Key Benefits:
Chapter 1 levying of production levies
Chapter 2 Use of the Fund for the Fund for the Fund
Chapter 3 The Administrative Board
Chapter 4 Crow
Chapter 5 Punishment
Chapter 6 Entry into force
Publication of the production levy on Christmas trees and decorative green
In accordance with paragraph 29, paragraph 1. 2, section 30, section 43 and section 65 (5). 3, in the law of forests, cf. Law Order no. 793 of 21. June 2007 shall be determined :
levying of production levies
§ 1. A Tax for Spaces in Denmark has been paid for the species of normannsgran (Abies Northmanniana) or nobilis (Abies procera). Including land, with the buried pottegrowed Christmas trees of the species of northern mannsgran and nobilis.
Paragraph 2. The levy shall be the responsibility of the owner of the areas that have been increased by North mannsgran or nobilis. The levy shall be borne by the tenant for the suspension of the tenant.
Paragraph 3. No charge shall be paid if the property of the owner or the company, the total area of the tenant in the area of the Northmen and the driver (s) is less than one hectare.
Paragraph 4. No payment shall be paid for areas grown by trees which are more than 20 years older than 20 years in the case of North Mannsgran and 35 years for nobilis from plants.
Paragraph 5. The levy shall not be paid for the production of plant-based plants in seeds or prikleprayers. For the purposes of seeds and prikledes, installations with a minimum of 30,000 plants per unit are : ha.
§ 2. The basis of the fee shall be the total area of the owner or tenant, which is the first of the first. January of the calendar year concerned has been increased by North Mannsgran or nobilis. This applies regardless of whether the adulthoences are mixed with other tree species, however, with 50% of their adulthologies. the intervention of the North Mannsgran and / or nobilis for a tax (the percentage of incorporation is calculated on the basis of the coronation, the projection).
Paragraph 2. Owners or, for propagated areas, each year, each year, each year shall notify the first of the following : Feb, how big an area per head. 1. In January of the same year, they were brought up by North Mannsgran and Nobilis. Notification shall be made to the Production Tax Fund for Christmas trees and Pyntegreen, Danish Christmas cartilage consorceres. The notification shall not take place where the areas are not subject to taxable in accordance with the rules laid down in section 1 (1). 3, 4 or 5, or § 2, stk.1.
Paragraph 3. The levy shall be paid no later than 1. April, the same year that the report has taken place on the Manufacturing Fund for Christmas trees and Pyntegreen, Danish Christmas cartilage association.
Paragraph 4. For 2008, the dates set out in paragraph 1. Paragraph 1 and paragraph. 2 hhv. 5. August and 1. September. The deadline for charging the tax payment in paragraph 1. Three is one. October
§ 3. The tax amounts to 125 kroner per year. per ha for areas which have been increased by North Mannsgran or nobilis, cf. however, section 1 (1). 3, 4 and 5, and section 2 (2). 1.
§ 4. If the amounts due are not paid in due time, a rate of interest shall be added to the interest of 1,3%. monthly for each starting month from the date of the day of the month, as well as payment of a fee of 100 kr. for each of the written ryingion.
§ 5. The production levy for Christmas trees and Pyntegreen, Danish Christmas cartilage associations shall be responsible for the collection and administration of the Fund ' s resources, the registration of the tax base and the control of the proper paid tax.
Paragraph 2. Owners of land-grown with North Mannsgran or nobilis, and tenants of the corresponding propagated land, shall, at the request of the Production Tax Fund for Christmas trees and Pyntegreen, Danish Christmas cartilage association, provide the information which is necessary for the verification of the tax base, including information on the relationship requirements, relevant parts of the operating plan, map material, etc.
Use of the Fund for the Fund for the Fund
§ 6. The charges payable to the Production Cost Fund for Christmas trees and vegetables and other funds transferred to the Fund may be used for :
1) joint financing of common measures for the marketing of Christmas tree and decorative products, with the exception of subsidies for the promotion, carried out by individual undertakings, or to activities intended to promote ; the placing on the market of individual undertakings, or to marketing promotions, which refer to the origin of the products (country or region) with logos or text ;
2) research and trials in the case of production, processing and distribution of Christmas trees and decorative green,
3) product development, advice and training for the production, processing and distribution of Christmas trees and decorative green,
4) investment in environmental protective measures in the context of production, processing and distribution of Christmas trees and decorative green,
5) control of the correct use of the funds and
6) other measures within the Christmas tree and the decorative sector, which are approved by the Forest and Wildlife Board.
Paragraph 2. The allocation of grants from the Production Tax Fund for Christmas trees and Pyntegreens shall be given special weight to projects in respect of conversion to more environmentally friendly production and the development of more environmentally friendly production methods.
Paragraph 3. The production levy for Christmas trees and Pyntegreen must not have other activities other than the collection of production levies, cf. Section 1, as well as the management and control of the use of the funds.
Paragraph 4. The fund cannot provide subsidies for expenditure and obligations which the applicant is obliged to bear in accordance with other legislation.
§ 7. Offer to the activities referred to in section 6 may be granted ;
1) research and experimental institutions,
2) associations and associations relating to the Christmas tree and the decorating sector,
3) self-weighing institutions, funds, private companies and persons ; and
4) other legal persons who approve the Forest and Wildlife Board of Directs.
Paragraph 2. Deposits to the activities referred to in section 6 (1). 1, no. 2, can be a maximum of 75%. of the costs.
Paragraph 3. Deposits to the activities referred to in section 6 (1). 1, no. 3, the maximum amount can be 50%. of the costs. The total amount of the aid per aid beneficiaries may not exceed EUR 100 000 over a three-year period. However, in projects relating to conversion to environmentally friendly production, the grant may amount to 60%. of the costs.
Paragraph 4. Deposits to the investments referred to in section 6 (2). 1, no. 4, may not exceed 15%. of the total investment in the project.
Paragraph 5. Activities for which grants are awarded from the Production Fund for Christmas trees and Pyntegreen must meet the following conditions :
1) activities must be of general interest and of the importance of the entire Christmas tree and decorating sector,
2) activities must not result in distortions of competition in other sectors ;
3) the results of the development work shall be reported, and these reports shall be made publicly available to all interested parties ;
4) Intellectual rights must not be reserved for the results of the development activities in the form of patents, design protection and so on, and
5) where the beneficiary does not want to carry out promotional campaigns, the service shall be sent in a public tender, in accordance with the Danish rules governing the public procurement of services.
Paragraph 6. In the event of subsidy for research and development activities, the subsidy rates may be deviated. This does not apply to product development activities.
§ 8. Applications for subsidies shall be submitted to the Production Fund for Christmas trees and Pyntegreen, Danish Christmas cartilage consorceres.
The Administrative Board
§ 9. The Environment Minister shall appoint a trustee of 11 members and 1 observer.
Paragraph 2. Two members shall be appointed in accordance with the opinion of the Danish Christmas cartilage consorceration. Five members shall be appointed after an assent from the Danish Forest Association, HedeDenmark, the Danish Forest of Scotland, Denmark ' s Natural Friction Association and the Vocational Council of Workers. A Member shall be appointed in accordance with the joint opinion of the Agriculture Council and the Danish Agriculture Committee. Two members shall be designated as representatives of Skov and Landcabinet respectively, the University of Copenhagen and the Forest and Wildlife Board. Furthermore, the Minister of the Environment designates a Member to represent Danish ornaments in the light of Christmas tree wholesale.
Paragraph 3. An observer shall be appointed after obtained the opinion of the Planned School Equity Association.
Paragraph 4. The Fund Management Board shall be appointed for a period of five years. During the period, the members of the Board may, at the request of the respective organisations, be replaced or replaced.
Paragraph 5. The Environment Minister shall appoint the Chairman of the Fund Management Board and shall lay down rules and administrative instruments for the trustees.
Paragraph 6. The Administrative Board shall decide on the use of the funds included in the Production Fund for Christmas and Pyntegreen for the purposes mentioned in Section 6.
Paragraph 7. Forest and Wildlife management is overseeing the production funds fund for Christmas trees and vegetables. The supervision includes approval of the fund's budgets and accounts, and the Fund's compliance with the statutes and the administration instruments.
§ 10. The Administrative Board shall draw up guidelines on the application and grant of grants to the activities referred to in section 6 (1). 1, including guidelines for the clearance of accounts receipts and auditing.
Paragraph 2. The guidelines must be approved by the Forest and Wildlife Board.
§ 11. The Danish Christmas Tree Association is responsible for the Fund's secretarial tasks and carries out the Management Board's decisions.
Crow
§ 12. The decisions of the Fund Management Board shall be able to appeal to the Forest and Natural Board of the Fund to be endorsed by the Board of Governing Board of the Decision on which the decision is made.
Paragraph 2. The time limit shall be four weeks from the date on which the decision has been issued.
§ 13. Decisions of the Forest and Natural Management shall be taken in accordance with section 6 (2). 1, no. 6, section 7, paragraph. 1, no. 4, section 9 (4). 7, section 10 (4). Article 13 (2) and Article 13 (3). 1, may not be brought to the second administrative authority.
Punishment
§ 14. With fine punishment, the one who
1) in violation of section 2 (2). 2, fails to give notice of the size of the area that has been increased by either North mannsgran or nobilis, or inaccurate or deceptive information or withhold information in connection with it ;
2) in breach of section 5 (3). 2, at the request of the request, shall not provide information necessary for the control of the tax base, or
3) make inaccurate information in relation to the application for grants in accordance with section 7.
Paragraph 2. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.
Entry into force
§ 15. The announcement shall enter into force on 1. August 2008.
Paragraph 2. The Chapter 1 of the Conventing Decision shall be deleted automatically on 31. December 2012, unless otherwise determined by this date.
