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Law Amending The Law On Tax On Payroll, Etc. (Fiscal Equality Between Public And Private Enterprise, Etc.)

Original Language Title: Lov om ændring af lov om afgift af lønsum m.v.(Afgiftsmæssig ligestilling mellem offentlig og privat virksomhed m.v.)

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Law on the amendment of the tax of wages and so on.

(Interventional equality between public and private enterprise, etc.)

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1

In the Act on the Tax of Salary, etc., cf. Law Order no. 466 of 22. In May 2006, as amended by Section 2 of Law No 517 of 7. June 2006, the following changes shall be made :

1. I Section 1 (1). ONE, ONE. pkt., inserted after ' paragraph 2 ":" and 3 ".

2. I Section 1 (1). 2, is inserted after no 3 as new numbers :

" 4) special education in a day processing offer or a place of place under the section 22 of the grasslight of the elementary school. 5,

5) mediation activities in the field of scientific knowledge which are covered by the Ministry of Education of the Education Ministry for the purpose of the Scientific Committee for Scientific and Human Activities, ' ;

Amendments Nos 4 and 5 will be no. Six and seven.

3. I Section 1 (1). 2, no. 5 that will be no. 7, "abroad." to : "abroad,".

4. I Section 1 (1). 2, pasted as no. 8-12 :

" 8) Mousework included in the museum sloven, or in relation to the university law,

9) High school education,

10) education in music schools covered by the music law,

11) general adult education, subject to the law on general adult education, and

12) labour market training and individual subjects engaged in a common competence description covered by law on labour market training and so on, Danish training for adult education for adult foreigners and others, special powers of competence ; adult education covered by the law on primary education and higher education (training systems) for adults, vocational training covered by law on open education (vocational training), etc., subtidal training in the field of university law, open education subject to the law of higher graduates ; artistic educational establishments at the Ministry of Culture and Maritime Education in the field of maritime education law. ` ;

5. I § 1 pasted as paragraph 3 :

" Stop. 3. Tax obligation in accordance with paragraph 1. ONE, ONE. rectangle, does not include the main organisations in the area of popular information, and voluntarily, public information, coully education and university education, as set out in the public sector. the sections I, II a and III of the public information law in the case of activities related to paragraph 1. 2, no. One, except for amateur sport, by the way. "

6. Section 2 (2). 3, revoked.

Paragraph 4 becomes paragraph 4. 3.

7. § 2 a ITREAS :

" § 2 a. The tax minister can decide that religious communities can be exempt from registration of duties in order to pay a tax. '

8. I § 5 pasted as paragraph 5 :

" Stop. 5. For public undertakings not covered by Article 4 (4). 1, the tax rate is 3,08%. the amount of the tax base, which is carried out by the undertaking ' s salary, with an increase of 2.50%. Of 90%. of the pay. `

§ 2

The law shall enter into force on 1. January, 2009.

Givet at Christiansborg Castle, the 171. June 2008 MARGRETHE R / Kristian Jensen