Appendix 1

Publication of the calculation and payment of tax and subsidies under the law of apothecary activities

In accordance with section 49, 52 and 53 (4), 1, in the case of apothecary, cf. Law Order no. 855 of 4. August 2008 shall be determined :

§ 1. The turnover which forms the basis for the calculation of ordinary taxes and grants in accordance with Article 49 of the apothecary shall be calculated as the apocalypse ' s business ;

Paragraph 2. For apothecaries, pursuant to Article 12 (1) of the apothecary. 3, approved for the establishment of package action for the purpose of trade in dosed medicinal products for other pharmacies, shall be taken into account for the placing on the market of medicinal products, including the time being. dose shall not be made in the case of a dose fee, in the case of trade in the balance of goods in accordance with paragraph 1. 1.

Paragraph 3. In the case of the negotiation of dose-dispensed medicinal products for the consumer, cf. The Article 11 (1) of the apothecary. 1, no. 9, do not include dosispacation charges not in the case of the circulation of turnover in accordance with paragraph 1. 1.

§ 2. The Minister for Health and Prevention is setting a limit for payment of ordinary tax and subsidy.

Paragraph 2. Apotees whose turnover, cf. Section 1, in a calendar year exceeds the amount of the minister for health and prevention, shall pay the State a sales tax of 3.6% of the difference in the difference.

Paragraph 3. To apothecary, if turnover, cf. Section 1, in a calendar year is less than that of the Minister for Health and Prevention, the State shall pay a sales tax of 3.9% of the difference in respect of the amount, cf. however, paragraph 1 4.

Paragraph 4. For pharmacies that receive a turnover grants from the state, cf. paragraph 3 and which are covered by the possibility of offsetting of the compensatory allowance, cf. Annex 1, the caret shall be reduced by the following amounts :

Paragraph 5. For apothecaries authorised to operate one or more pharmacies of the section 15 (3) of the apothecary, 2, the levy shall be calculated on the basis of the total turnover of the pharmacies to which the apothecary has authorization, in accordance with the rules laid down in paragraph 1. 2-4. Paragraph 4 shall apply where the apothecary which the apothecary has been granted for after apothecary shall be granted under Article 15 (3) of the apothecary. 1 is the subject of Annex 1. The subsidy under paragraph 1. 3 and 4 shall lapse if the apothecary in 2005 and in the case of the apothecary shall be granted after the apothecary ' s section 15 (3). 1 is the subject of Annex 1.

§ 3. The turnover that forms the basis for the calculation of tax to apothecary allowances, pharmacist allowances, allowances for additional units, cf. Article 15 (3) of the apothecary. 2, extraordinary grants, etc., allowances for the preparation of certificates pursuant to Article 75 of the Schengen Convention, compensation for the expedition of dosisdispensed medicinal products and so on and the apothecary entity ' s Pension scheme shall be established as the apothecary of the medicinal product, gross turnover, excluding. the placing on the market of medicinal products for the production of animals, deduced payment of rebate expenditure and losses to outstanding debts. The amounts are being taken off-the-track. VAT.

Paragraph 2. The turnover that provides the basis for the calculation of the tax to reimbursements for the expedition of prescription medicinal products is to be calculated as the gross free movement of goods by the apocalypse. The amount shall be discharged in the first place. VAT.

Paragraph 3. For apothecaries authorised to operate one or more pharmacies of the section 15 (3) of the apothecary, 2, shall be calculated in accordance with paragraph 1 The charges shall be 1 and 2, on the basis of the total turnover of the pharmacies to which the apothecary has authorization.

Paragraph 4. For apothecaries, pursuant to Article 12 (1) of the apothecary. 3, approved for the establishment of package action for the purposes of trade in doses dispensed medicinal products to other pharmacies, shall not include the circulation of medicinal products for the purposes of such trade not in the statement of the turnover in accordance with paragraph 1. 1., however, the dose fee shall be included in the statement of the conversion of the turnover in accordance with paragraph 1. 1.

Paragraph 5. In the case of the negotiation of dose-dispensed medicinal products for the consumer, cf. The Article 11 (1) of the apothecary. 1, no. 9, do not include dosispacation charges not in the case of the circulation of turnover in accordance with paragraph 1. 1.

§ 4. The pharmacy shall pay the State a charge to the apothecary allowance for a provisional 0,254% of the turnover, cf. Section 3, paragraph 3. 1.

Paragraph 2. The pharmacy shall pay the State a charge to the apothecary allowance for provisional 0,076% of the turnover, cf. Section 3, paragraph 3. 1.

Paragraph 3. The chemist shall pay the State a charge to reimbursements for additional units, cf. Article 15 (3) of the apothecary. 2, of provisional 0,138% of the turnover, cf. Section 3, paragraph 3. 1.

Paragraph 4. The pharmacy shall pay the State a charge to exceptional subsidies and so on for the provisional 0,096% of the turnover, cf. Section 3, paragraph 3. 1.

Paragraph 5. The pharmacy shall pay the State a charge to reimbursements for the preparation of certificates pursuant to Article 75 of the Schengen Convention at the time of provisional 0,017% of the turnover, cf. Section 3, paragraph 3. 1.

Paragraph 6. The pharmacy shall pay the State a charge to reimbursements for the expedition of dosisdispensed medicinal products, etcetera for provisional 0.077% of the turnover, cf. Section 3, paragraph 3. 1.

Paragraph 7. The chemist pays the State a charge to the Apothecary's Pension scheme for provisional .982% of the turnover, cf. § 3, stk.1.

Paragraph 8. The chemist pays the State a charge to reimbursements for the expedition of prescription-only medicinal products for a provisional 2.107% of the turnover of free trade goods, cf. Section 3, paragraph 3. 2.

Niner. 9. The Minister for Health and Prevention of Prevention shall lay down and notify the apothecary in December for the calendar year final rates for the charges referred to in paragraph 1. 1-8. The final rates of duty shall be determined in such a way as to ensure that there is a consensus between the total payments of the apothecary, as referred to in paragraph 1. 1-8, and the State's total payments to apothecary allowances, apothecary allowances, allowances for additional units, cf. Article 15 (3) of the apothecary. 2, Exceptional supplements, etc., allowances for the preparation of certificates pursuant to Article 75 of the Schengen Convention, allowances for the expedition of dosises dispensed medicinal products and so on, the Apothic System's Pension Scheme and allowances for expedition ; of prescription-only medicinal products.

§ 5. For each apothecary associated with the pharmacy, the levy shall be reduced in accordance with section 2 (2). 2, or the subsidy shall be increased in accordance with section 2 (2). Three, with 489,000 kroner.

Paragraph 2. For each apothecal sale associated with the chemist, the levy shall be reduced in accordance with section 2 (2). 2, or the subsidy shall be increased in accordance with section 2 (2). Three, with $69,000.

Paragraph 3. For each additional unit, cf. Article 15 (3) of the apothecary. 2 that is associated with the pharmacy shall be reduced in accordance with section 2 (2). 2, or the subsidy shall be increased in accordance with section 2 (2). 3, with the following amount, cf. however, paragraph 1 FOUR :

Paragraph 4. For apothecaries who, after the apothecary Act, section 15, paragraph. 2, the authorization shall be granted to operate one or more pharmacies covered by the section in section 2 (2). Annex 1 (4) shall be made to the place of acceptance in the provisions referred to in paragraph 1. The following period is as follows :

Paragraph 5. For each prescription of medicinal products which dispel the dispatch of the pharmacy, the levy shall be reduced in accordance with section 2 (2). 2, or the subsidy shall be increased in accordance with section 2 (2). Three, with 50 cents.

§ 6. The payment of a provisional levy and subsidies on the basis of the turnover of the apocalypse shall be payable on the basis of the marketing year in the preceding part of the year as set out in section 2, cf. § 5, and section 4. In the event of the transfer of the year, the provisional levy and subsidies for the new holder shall be calculated on the basis of the turnover after the change of ownership.

Paragraph 2. An apothecary after deduction of previously paid charges and additions to any applicable. Received grants must pay the amount on one of the Medicinal Products Management Board the date of the 15th. in the following month or in exceptional cases, at a time of the Medicinal Products Agency.

Paragraph 3. An apothecary after deduction of previously received subsidies and additions to any possibility. the paid levy shall receive grants, shall receive the amount of the Medicinal Board of Medicinal Products at the latest by the 15. in the following month or in exceptional cases, at a time of the Medicinal Products Agency.

§ 7. For the purposes of calculating a provisional charge and grants, the pharmacies of the schemas drawn up by the Medical Board shall be prepared by the 5. in the following month, submit information to the Medicinal Board for the Sales and so on, cf. sections 1 and section 3, in the pharmacy and associated additional units, cf. Article 15 (3) of the apothecary. 2, apothecary branches and apothecary elk for the elapsed month or in exceptional circumstances for a period specified by the Medicinal Board.

§ 8. Finally, a tax and subsidy for a financial year shall be made simultaneously with the submission of annual accounts for the year in question. In the event of the transfer of the year, the charge and subsidy shall be paid for the elapsed period during the submission of the annual accounts for the period in question.

Paragraph 2. In the case of a preliminary charge for the initial charge, or too highly received provisionally, the Medicinal Products Agency shall be paid no later than two months after the submission of the annual accounts.

Paragraph 3. For a very long-time charge or a provisional grant, no later than two months after the receipt of the annual accounts, two months after the receipt of the financial statement, the Agency shall be awarded.

§ 9. The announcement shall enter into force on 3. In February 2009.

Paragraph 2. The notice shall have effect on the calculation of taxes and grants from and from January 2009.

Paragraph 3. Publication no. 46 of 30. January 2008 on the calculation and payment of tax and subsidies under the 'apothecary company' is hereby repealed.

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Appendix 1

List of pharmacies covered by Section 2 (2). 4

Region Capital, Copenhagen Municipality

Vaisenhus Phartek

Bat. Hof Phartek

Christianhavns Phartek

Steno Phartek

Engyard Phartek

Øresunds Pharmacy

The Apocalypse Triangle

Oyster Pharmacy

Nørrebro Phartek

-Yeah. Stefan's Pharmacy

Pharmacy Svalen

Hamlet Pharmacy

Sønderbro Phartek

Amagerbro Phartek

Dyveke Phartek

Pharmacy Rosen

South Sea Pharmacy

Valby Phartek

Pharmacy Trekrona

Husum Phartek

Loan the Pharmacy

Greendals Pharmacy

Railroad All Pharmacy

Region Capital, Frederiksberg Municipality

Frederiksberg Phartek

Old Kongeway Pharmacy

Godthåb Phartek

Smallegades Phartek

Dalgas Boulevard Phartek

Region Syddanmark, Odense Municipae

-Yeah. ♪ Knud Apotek, Odense ♪

Albani Phartek, Odense

-Yeah. His Pharmacy, Odense

Pharmacy Desert, Odense

Pharmacy Bryggergården, Odense

Bolbro Phartek, Odense

Dalum Pharmacy, Odense

Region South Danmark, Esbjerg Municipality

Esbjerg Krone Phartek

Esbjerg Neptune Phartek

Esbjerg Jerne Phartek

Region Midtjylland, Århus Municipality

Lion Pharmacy, Aarhus

-Yeah. Paul's Pharmacy, Aarhus.

-Yeah. Lukas Pharmacy, Aarhus

Railroad Pharmacy, Aarhus

Treyborg Pharmacy, Aarhus

Star Pharmacy, Aarhus.

City Vest Phartek

Åbyhigh Pharmacy

Vejlby Pharmacy, Aarhus

Viby Phartek

Marselisborg Pharmacy, Aarhus

Region Nordjylland, Ålborg Municipality

Swan Pharmacy, Aalborg

Lion Pharmacy, Aalborg

Retrajectory Phartek, Aalborg

Vejgaard Phartek, Aalborg

Budolfi pharmacy, Aalborg

Aalborghus Phartek

Nørresundby Phartek.

Region Capital

Skovves Pharmacy

Ballerup Phartek

Gentofte Phartek

Hellerup Phartek

Charlottenlund Phartek

Ordrup Pharmacy

Søborg Phartek

Buddies Phartek

Bagsword Phartek

Hvidovre Phartek

The Pharmacy Pharmacy, Hvidovre

Swan Pharmacy, Lyngby

City Hall Apotektet, Lyngby

Virum Phartek

Holte Phartek

Nærum Pharmacy

Kastrup Phartek

Tårnby Phartek

Stengades Phartek, Helsinger

Axeltorvs Pharmacy, Helsinger

Hillerød Frederiksborg Phartek

Hillerød Krone Phartek

Brøndbyøster Phartek

Glostrup Phartek

Herlev Phartek

Albertslund Phartek

Tear-strup Phartek

Robdovre Phartek

Host Pharmacy

Pharum Pharmacy

Region Zealand

Kincrease Torvet's Pharmacy

KIncreve Boholte Phartek

Dom Pharmacy, Roskilde

Swan Pharmacy, Roskilde

Elephant Pharmacy, Holbæk.

Lion Pharmacy, Holbæk

Swan Pharmacy, Slagelse

City Hall Pharmacy, Slagelse

Lion Pharmacy, Nykøbing F.

Swan Pharmacy, Nykøbing F.

Lion the Pharmacy, Næstving

Swan Pharmacy, Næstknow

Region South Danmark

Lion Pharmacy, Svendborg

-Yeah. Nicolai Phartek, Svendborg

Hjorte Pharmacy, Haderslev

Lion Pharmacy, Haderslev

Railroad Pharmacy, Sønderborg

Lion Pharmacy, Sønderborg

Swan Pharmacy, Revelation

Lion Pharmacy, Revelation

Fredericia Lion Pharmacy

Fredericia Axeltorvs Phartek

Lion the pharmacy, Kolding.

Sønderbro Phartek, Kolding.

Lion Pharmacy, Vejle

Vejle Gorms Phartek

-Yeah. Thomas Phartek, Vejle

Region Midtjylland

Lion Pharmacy, Herning

Baltic Østergades Pharmacy, Herning

Holstebro Live Phartek

Swan Pharmacy, Holstebro

Lion the Pharmacy, Randers

Railroad Pharmacy, Randers

Sønderbro Phartek, Randers

Eagles Pharmacy, Silkeborg

Himmelbjerg Phartek, Silkeborg

Swan Pharmacy, Silkeborg

Søndergades Phartek, Horsens

Swan Pharmacy, Horsens

Lion Apocalypse, Horsens

Swan Pharmacy, Viborg

Lion Pharmacy, Viborg

Lion the Pharmacy, Skive

Swan Pharmacy, Skive

Region Nordjylland

Swan Pharmacy

Lion the pharmacy, Thisted.

Frederiksports Lion Pharmacy

Frederiksport Swan Phartek

Lion Apocalypse, Corner

Swan Pharmacy, Corner