Key Benefits:
Completion of the production levy on fruit and horticulture products
In accordance with section 6 (4), Paragraph 1 and 4, and section 24 of the European Community regulations on the market organisation of agricultural products and so on. (Office of Authorization), cf. Law Order no. 297 of 28. In April 2004, the authorisation shall be determined :
§ 1. Of all Danes-produced gardeners covered by the market organization for live plants and floriculture products and the market organization for fruit and vegetables, a levy shall be paid. The levy charged as a re-set and base charge shall be used to promote economic measures in the field of production and marketing of fruit and horticulture products. The amount of the charges shall be included in the Production levy for fruit and horticulture products, the c/o Gartnerides Comet committees, cf. § 6.
Paragraph 2. Danish-produced horticultural products shall be tannable products to be disposed of by the undertakings referred to in paragraph 1. 5.
Paragraph 3. The following gardening products shall be subject to the duty of charge :
1) Pottat plants.
2) cut flowers, cuts green, florists and buds (peons and buds), including onion flowers.
3) Vegetables on free land or in washhouse, and cultivated mushrooms.
4) Plant-school plants.
5) Cerein fruit, stone fruit and bush-berry fruit.
Paragraph 4. Except from the poison, Christmas trees (without roots), grenades, pine sticks, moss, low, grass o.lign. for bouquets and decorations, birches, pilesticks and dried, colored, bleached and impregnated leaves, and branches and other parts of plants under customs heading 06.04.
Paragraph 5. Tax shall be responsible for the following taxable undertakings :
1) For potted plants, cut flowers, cut green, garlic and bone (pests and bones), including onion flowers, vegetables and cultivated mushrooms, the tax is incumbated to the company that produces and discharges such products.
2) In the case of plant-based plants, the levy shall be borne by the company registered after the Plant's notice on plants and which derives such products.
3) In the case of core fruit, fruit and bush-and berry fruit, the levy shall be borne by the company that produces and demarries such products.
Paragraph 6. The taxable person shall be exempt from taxable grounds, cf. § 2, is at 50,000 crowns. or thereunder.
§ 2. For a taxable undertaking, as referred to in section 1 (1), 5, no. 1, the tax base company ' s turnover is excl. value added tax during the preceding calendar or financial year. The turnover shall be recharged for each taxable group of goods, with deduction of the purchase price exll. value added tax for purchased plant products.
Paragraph 2. For a taxable undertaking, as referred to in section 1 (1), 5, no. 2, the tax base is the company's turnover of plant-schoolplants excl. value added tax during the preceding calendar or financial year. The turnover is reduced by the purchase price for purchased plant-based plants excl. value added tax.
Paragraph 3. For a taxable undertaking, as referred to in section 1 (1), 5, no. 3, the tax base is the company's turnover excludes. value added tax during the preceding calendar or financial year. The turnover shall be recharged for each taxable group. Businesses that even pack core fruit can dedushly dedush expenditure on packaging and expenditure for the purchase of wholesale movement in the turnover of the turnover.
§ 3. For taxable undertakings, cf. § § 1 and 2, a basic levy is charged. The tax per. Company is 300 kroner.
§ 4. For taxable undertakings, cf. § § 1 and 2, a carnover tax is charged.
Paragraph 2. For pottplants, the fee is 2.75. 0 / 00 of the tax base.
Paragraph 3. For severed blossoms and greens, the fee is 1,60. 0 / 00 of the tax base. For garlic bulbs and bone (peas and bones), including onion flowers, the fee shall be 5.00 ; 0 / 00 of the tax base.
Paragraph 4. In the case of vegetables grown in free country, the levy is 3,00 0 / 00 of the tax base.
Paragraph 5. In the case of vegetables grown in the washroom, the levy is 2,00 0 / 00 of the tax base.
Paragraph 6. For cultivated mushrooms, the levy shall be 0,25, 0 / 00 of the tax base.
Paragraph 7. For plant-based plants, the fee is 4.50 0 / 00 of the tax base.
Paragraph 8. For core fruit, the tax is 5.00 0 / 00 of the tax base.
Niner. 9. In the case of stone fruit, the tax is 4.65 0 / 00 of the tax base.
Paragraph 10. For busk and berry fruit, the fee is 4.60 0 / 00 of the tax base.
§ 5. Aftaxable companies shall each year at the latest at the latest. April, they notify the tax calculation necessary information to the Gartneribe ' s Comet Committee, Hvidlovvej 29, 5250 Odense SV. Information document for use by the publication of the abovementioned information shall be obtained from the Committees ' s Committee of Set-up. The information shall be certified by a state certified or registered auditor or by an operator approved as a special expert according to the rules on the support system for younger earners. Have a taxable company a tax base of 500 000 kroner. or thereunder, the abovementioned attestation may be replaced by a written declaration from the taxable person. The declaration shall be made on a form which is available at the Gartnin-Subcommittee of the Comet Board.
§ 6. The levy shall be paid by the undertaking for the year in question in two instalments, not later than 31 respectively. May and 30. November to the Gartnerigo Comet Committee, Hvidlovvej 29, 5250 Odense SV, on girokontonr. 5 64 38 64, cf. however, paragraph 1 2.
Paragraph 2. If the total amount of the tax is DKK 1,000. or less, the total amount to the Gartneribe ' s Comet Board shall be paid no later than 31. May.
§ 7. Amount not paid in due time shall be given in accordance with the provisions of Article 20 (20) of the law. 1, an annual interest rate corresponding to the rate of interest fixed under interest-rate-5, from the day of the day of the day of the month of the ' waste ' time. However, interest shall be at least 50 kr.
§ 8. There is the right of the amount due under the section 21 of the law, including for the interest rate referred to in Section 7.
§ 9. The violation of sections 5 and 6 shall be punished by fines, unless higher penalties are due in accordance with Chapter 5 of the Act on the administration of the European Community regulations on the market in agricultural products and so on.
Paragraph 2. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.
§ 10. The announcement will enter into force on the 12th. March 2008.
Paragraph 2. Publication no. 1412 of 13. In December 2006, the production levy on fruit and horticulture products is hereby repealed.
