Notice On A Production Duty On Fruit And Horticultural Products

Original Language Title: Bekendtgørelse om produktionsafgift på frugt og gartneriprodukter

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=113839

Notice on a production duty on fruit and horticultural products

Pursuant to article 6, paragraphs 1 and 4, and article 24 of the law on the administration of the European Community regulations concerning the Organization of markets for agricultural goods, etc. (enabling Act), see. lovbekendtgørelse nr. 297 of 28. April 2004 determined under the authority:

§ 1. Of all Danish produced horticultural products subject to the organisation of the market in live plants and floricultural products and the organisation of the market in fruit and vegetables is paid a fee. The tax, levied as a turnover-and base tax, used for promotion of business economic measures in the production and marketing of fruits and horticultural products. The duty amounts are included in the Produktionsafgifts Fund in the fruit and horticultural products, c/o the horticultural industry Marketing Committee, see. § 6.

(2). Danish produced horticultural products are horticultural products, which are marketed by the undertakings referred to in paragraph 5.

(3). The following horticultural products is subject to taxation:





1) potted plants.

2) cut flowers, cut foliage, flower bulbs and tubers (tørløg and tubers), including løgblomster.

3) vegetables in the open or in the greenhouse, as well as cultivated mushrooms.

4) Nursery plants.

5) pome fruit, stone fruit and shrub-and soft fruit.





(4). Exempt from tax are Christmas trees (no root), spruce branches, pine branches, mosses, lichens, grasses, etc. for bouquets and ornamental purposes, Birch branches, willow branches and dried, dyed, bleached and impregnated blade, as well as branches and other plant parts under tariff heading 06.04.

(5). Levy is the responsibility of the following taxable establishments:





1) For potted plants, cut flowers, cut foliage, flower bulbs and tubers (tørløg and-tubers), including løgblomster, vegetables and cultivated fungi is the responsibility of the tax the company producing and marketing such products.

2) For nursery plants shall be the responsibility of the tax the company is registered after the Danish plant Directorate notice of plants, and which sell such products.

3) For pome fruit, stone fruit and shrub-and soft fruit shall be the responsibility of the tax the company that produces and afsættersådanne products.





(6). Exempt from tax are companies whose tax base, see. § 2, is on 50,000 USD or less.

§ 2. For a taxable company, as mentioned in section 1, paragraph 5, no. 1, is the taxable amount the company's turnover excluding. value added tax in the previous calendar or fiscal year. Turnover is calculated for each taxable item group, with deduction of the purchase price Excl. value added tax of purchased plant products.

(2). For a taxable company, as mentioned in section 1, paragraph 5, no. 2, is the taxable amount the company's turnover of nursery plants Excl. value added tax in the previous calendar or fiscal year. The turnover will be reduced by the purchase price of purchased nursery plants Excl. value added tax.

(3). For a taxable company, as mentioned in section 1, paragraph 5, no. 3, is the taxable amount the company's turnover excluding. value added tax in the previous calendar or fiscal year. Turnover is calculated for each taxable item group. Companies, who even packs core fruit, can deduct the costs of packaging and costs to affordable transportation to the wholesaler in turnover.

§ 3. Of taxable businesses, see. sections 1 and 2, will be charged a base charge. Fee per company is $ 300.

§ 4. Of taxable businesses, see. sections 1 and 2, will be charged a sales tax.

(2). For potted plants is the levy 2.75 0/00 of the taxable amount.

(3). For cut flowers and cut foliage is fee 1.60 0/00 of the taxable amount. For bulbs and tubers (tørløg and-tubers), including løgblomster is charge 5.00 0/00 of the taxable amount.

(4). For vegetables grown in the open field is the charge 3.00 0/00 of the taxable amount.

(5). For vegetables grown in greenhouses are duty 2.00 0/00 of the taxable amount.

(6). For cultivated mushrooms are charge 0.25 0/00 of the taxable amount.

(7). For nursery plants are charge 4.50 0/00 of the taxable amount.

(8). For pome is the charge 5.00 0/00 of the taxable amount.

(9). For stone fruit is the levy 4.65 0/00 of the taxable amount.

Paragraph 10. For shrub-and soft fruit are tax 4.60 0/00 of the taxable amount.

§ 5. Taxable companies must each year no later than 30 June. April announce the tax calculation of necessary information for the horticultural industry Marketing Committee, hvidkærvej 29, 5250 Odense SV. Information sheet for use in the provision of the above information can be obtained from the Horticultural Sector Marketing Committee. The information must be certified by a chartered or certified accountant or by a business consultant approved as a special expert in accordance with the rules on aid scheme for young farmers. Have a taxable business a tax base of 500,000 USD or less, can the above attestation should be replaced by a written declaration from the taxable person. This declaration shall be made out on a form available from the horticultural sector Marketing Committee.

§ 6. The tax shall be paid by the company that year in two portions, no later than December 31, respectively. may and 30. November to the horticultural industry Marketing Committee, hvidkærvej 29, 5250 Odense SV, at girokontonr. 5 64 38 64, see. However, paragraph 2.

(2). Where the total amount of duty at 1,000 USD or less, shall be paid the full amount for the horticultural industry Marketing Committee not later than 31 December. may.

§ 7. Amount that is not paid in due time, conferred in accordance with article 20, paragraph 1, an annual interest rate equal to the rate established in accordance with section 5 of the Act, interest from the due date to count. The applied interest, however, is at least 50 us $.

§ 8. There are udpantningsret for the amount due in accordance with section 21 of the Act, including for the amount of interest referred to in section 7.

§ 9. Violation of sections 5 and 6 are punishable by a fine, unless a higher penalty is inflicted in accordance with Chapter 5 of the law on the administration of the European Community regulations on market organisations for agricultural products, etc.

(2). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.

§ 10. The notice shall enter into force on 12 December. March 2008.

(2). Executive Order No. 1412 of 13. December 2006 on the production tax on fruit and horticultural products shall be repealed.
Directorate-General for Food Industries, the 7. March 2008 Aren't b. Jackson/Elisabeth He