Overview (table of contents) Charging of production levies Chapter 1
Chapter 2 use of Produktionsafgifts Fund
Chapter 3 Foundation Board
Chapter 4 Complaint
Chapter 5 Penalty
Chapter 6 the entry into force of The full text of the Ordinance on the Production tax on Christmas trees and greenery
Pursuant to section 29, paragraph 2, section 30, section 43 and § 65, paragraph 3, of the law on forests, see. lovbekendtgørelse nr. 793 of 21. June 2007 shall be determined:
Collecting of production levies
§ 1. I have to pay a tax for land in Denmark covered with Nordmann fir (Abies nordmanniana) species or noble fir (Abies procera). Including areas with buried pot became overgrown Christmas trees of species Abies nordmanniana and nobilis.
(2). Levy is the responsibility of the owner of the land is overgrown with Nordmann fir or nobilis. For leased land falls to tax lessee.
(3). There shall be no charge if the owner or, in the case of leased land, the lessee's total area with Nordmann fir and noble fir is less than 1 ha.
(4). There shall be no charge in respect of areas planted with trees in the taxable year are older than 20 years for 35 years for nobilis and Nordmann fir from plants.
(5). There shall be no charge for the production of nursery plants in seed-or prikle ask. By seeds and plants with a minimum of 30,000 prikle ask means plants per hectare.
§ 2. The basis for the charge is the owner's or lessee's total area, the 1. January in the calendar year concerned is vegetated with Nordmann fir or nobilis. This applies regardless of whether stands are mixed with other tree species, however, are exempted from stands with less than 50% interference of Nordmann fir and/or nobilis for tax (the percentage is calculated on the basis of interference by Crown coverage, projection).
(2). Owners or, in the case of leased land, tenants shall notify each year by 1. February, how large an area per 1. January of the same year was overgrown with Nordmann fir and noble fir. Communication happens to Produktionsafgifts Fund for Christmas trees and greenery, Danish Christmas tree grower's Association. Communication will not take place, if the land is not taxable under the rules in section 1, paragraph 3, 4 or 5, or § 2, paragraph 1.
(3). The levy shall be paid no later than the 1. April of the same year, as the reporting has taken place, to the Produktionsafgifts Fund for Christmas trees and greenery, Danish Christmas tree grower's Association.
(4). For 2008 are the dates in paragraphs 1 and 2 respectively. 5 august and 1. September. The closing date for tax payment provided for in paragraph 3 is 1. October
§ 3. The levy represents annually 125 € per hectare of land, which is overgrown with Nordmann fir or nobilis, see. However, § 1, paragraph 3, 4 and 5, and article 2, paragraph 1.
§ 4. Paid amount of duty payable is not filed in due time, attributed to an interest rate of 1.3% monthly for each commenced month from the due date to count, like I have to pay a fee of 100 DKK for each sent reminder.
§ 5. Produktionsafgifts Fund for Christmas trees and greenery, Danish Christmas tree grower's Association takes care of the collection and administration of the Fund, the registration of the tax base, as well as control of correctly paid tax.
(2). Owners of land is overgrown with Nordmann fir or nobilis, and tenants of corresponding leased land, shall, at the request of the Produktionsafgifts Fund for Christmas trees and greenery, Danish Christmas tree grower's Association provide the information necessary in connection with the control of the tax base, including information about tenancy conditions, relevant parts of the business plan, maps, etc.
Application of Produktionsafgifts Fund
§ 6. The charges, which shall be paid to the Produktionsafgifts Fund for Christmas trees and greenery, as well as other funds transferred to the Fund, can be used to
1) financing of joint measures in connection with promotion of the Christmas tree and greenery products with the exception of grants for promotion, as implemented by individual firms, or to activities designed to promote the marketing of individual companies ' products, or for promotional measures, whereby reference is made to the origin (country or region) with logos or text,
2) research and experiments in the field of production, processing and distribution of Christmas trees and greenery,
3) product development, advisory services and training in connection with the production, processing and distribution of Christmas trees and greenery,
4) investment in environmental protection measures in connection with the production, processing and distribution of Christmas trees and greenery,
5) control over the proper use of funds and
6) other measures within the Christmas tree and greenery industry, as approved by the forest and nature Agency.
(2). In respect of the award of a grant from the Produktionsafgifts Foundation for Christmas trees and greenery to projects in connection with conversion to more environmentally-friendly production and the development of more environmentally-friendly forms of production attributed particular importance.
(3). Produktionsafgifts Fund for Christmas trees and greenery do not have activities other than the collection of production levies referred to in article 6. § 1, and the management and control of funds have been used.
(4). The Fund may not provide reimbursement for expenses and obligations to which the applicant is obligated to hold for other legislation.
§ 7. Grants to the actions referred to in section 6 shall be eligible to
1) research and experimental institutions,
2) associations and associations related to the Christmas tree and greenery industry,
3) self-governing institutions, foundations, private enterprises and individuals and
4) other legal persons, such as the forest and nature Agency approves.
(2). Grants for the activities referred to in section 6 (1). 2, may not exceed 75 per cent of the cost.
(3). Grants for the activities referred to in section 6 (1). 3, may not exceed 50% of the cost. The total amount of aid per beneficiary over a three-year period must not exceed EUR 100,000. In projects for conversion to environmentally friendly production grant, however, can constitute 60 per cent of the cost.
(4). Supplements to the investments referred to in section 6 (1). 4, may not exceed 15 per cent of the total investment in the project.
(5). Activities qualifying for grants from the Fund Produktionsafgifts for Christmas trees and greenery, shall satisfy the following conditions:
1) activities should be of general interest and importance to the overall Christmas tree and decorate the green sector,
2) activities should not result in distortion of competition in other sectors,
3) there should be reporting of the results of the development work, and these reports should be made publicly available to all interested parties,
4) there must be no reserved intellectual property rights to the results of development activities in the form of patents, design protection, etc., and
5) if the beneficiary does not even want to implement advertising campaigns, the service sent in open procedures, in accordance with the Danish rules for public procurement of services.
(6). By the subsidy for research and development activities may be waived in the case of the grant rates. This does not apply to product development activities.
§ 8. Grant applications are submitted to the Produktionsafgifts Fund for Christmas trees and greenery, Danish Christmas tree grower's Association.
§ 9. The Minister shall designate a Fund Board of directors consisting of 11 members and 1 observer.
(2). Two members shall be appointed after consultation from Danish Christmas tree grower's Association. Five members shall be appointed after consultation from the Danish Forest Association, HedeDanmark, respectively The Danish Forest grower associations, the Danish society for nature conservation and industrial Council of the labour movement. A member shall be appointed after obtained the opinion of the Agricultural Council and the Danish agriculture. Two members are appointed as representatives of Forest and landscape, University of Copenhagen and the Danish forest and nature Agency. The Minister also appoints one Member to represent the Danish greenery and Christmas tree wholesalers.
(3). Appointed an observer after received the opinion from the Nursery owners ' Association.
(4). Trustees are appointed for a period of 5 years. In the period may the members of the Management Board at the request of the respective organisations will be exchanged or replaced.
(5). The Minister shall appoint the Chairman of the Board of Directors and the Fund shall lay down the rules of procedure and administration instructions for Trustees.
(6). Foundation Board shall decide on the use of the funds, which are included in the Produktionsafgifts Fund for Christmas trees and greenery, to the purpose referred to in section 6.
(7). The forest and nature agency oversees the Produktionsafgifts Fund for Christmas trees and greenery. Supervision includes approval of the budgets and accounts, as well as the Fund's compliance with statutes and the administrative instructions.
§ 10. Foundation Board shall develop guidelines for the application and the granting of subsidies to the activities referred to in article 6, paragraph 1, including the guidelines for the grant recipient financial reporting and auditing.
(2). The guidelines must be approved by the forest and nature Agency.
§ 11. Danish Christmas tree grower's Association takes care of the Fund's secretariat and carries out the decisions of the Management Board.
§ 12. The Fund Board's decisions on the grants after § 6 and § 7 can be appealed to the forest and nature Agency of it, as the decision is directed against.
(2). Complaint deadline is 4 weeks from the day the decision is announced.
§ 13. The Danish forest and nature agency decisions under section 6 (1). 6, section 7, paragraph 1, no. 4, § 9, paragraph 7, section 10, paragraph 2, and section 13, paragraph 1, may not be brought before another administrative authority.
§ 14. With fine punished anyone who
1) in contravention of section 2 (2), fails to give notice of how large an area is vegetated with Nordmann fir or nobilis, or make false or misleading information or conceals information relating thereto,
2) in contravention of section 5, paragraph 2, the request fails to disclose information that is necessary for the control of the taxable amount, or
3) give off false information in connection with the application for a grant under section 7.
(2). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.
Date of entry into force of
§ 15. The notice shall enter into force on the 1. August 2008.
(2). Chapter 1 of the Executive order is repealed automatically on 31 May. December 2012, unless otherwise determined before that date.
The Ministry of the environment, the 30. June 2008 Troels Lund Poulsen/Hans Henrik Christensen