Consolidated Act On Calculation And Payment Of Duty And Subsidies In Accordance With The Law On Pharmacy Company

Original Language Title: Bekendtgørelse om beregning og betaling af afgift og tilskud i henhold til lov om apoteksvirksomhed

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=123263

Overview (table of contents) Annex 1 The full text of the Consolidated Act on calculation and payment of duty and subsidies in accordance with the law on pharmacy company

Pursuant to §§ 49, 52 and 53, paragraph 1, of the law on pharmacy company, see. lovbekendtgørelse nr. 855 of 4. August 2008 shall be determined:

§ 1. The circulation that forms the basis for the calculation of annual tax and grants under section 49 of the law on pharmacy company, is calculated as the pharmacy's turnover of;





1) pharmacy-only medicines where directory price is calculated under section 2, paragraph 1, of the Consolidated Act on calculation of consumer prices etc. on medicines, as well as

2) prescription dose packaging fees,








deducted from the discount expenses, granted in connection with paragraphs 1 and 2. Amounts are stated excluding. VAT.



(2). For pharmacies that pursuant to § 12 pharmacies (3) has been approved for establishment of package function for the purpose of trade in dose dispensed medicinal products to other pharmacies included circulation of pharmaceuticals, Inc. dose packing fee, by such trade not by statement of turnover according to paragraph 1.

(3). By negotiation of dose dispensed medicinal products to the public, see. pharmacies Act § 11 (1) (8). 9, included dose packaging fee not by statement of turnover according to paragraph 1.

§ 2. The Minister for health and prevention sets a threshold for the payment of extraordinary tax and subsidies.

(2). Pharmacies, if circulation, see. § 1 in one calendar year exceed the of the Minister for health and prevention established threshold, pay to the State a sales tax on 3.6% of the amount of the difference.

(3). To pharmacies, if circulation, see. § 1 in one calendar year is less than that of the Minister for health and prevention established threshold, pays the State a revenue grant of 3.9% of the amount of the difference, see. However, paragraph 4.

(4). For pharmacies, receiving a revenue subsidy from the State, see. (3), and which are subject to the possibility of withdrawal compensation referred to in article 6. Annex 1, the financial contribution by the turnover reduced by the following amounts will be:





1) in 2005 reduced the subsidy to 5/6.

2) in 2006 reduced the subsidy for 4/6.

3) in 2007 reduced the subsidy for 3/6.

4) in 2008 reduced the subsidy to 2/6.

5) in 2009 reduced the subsidy to 1/6.

6) From 2010 onwards, there will no longer be granted a revenue subsidy from the State.





(5). For pharmacists, who was authorized to operate one or more pharmacies after the pharmacies section 15, paragraph 2, shall be calculated respectively grants tax on the basis of total turnover of the pharmacies which the pharmacist has authorization, according to the rules laid down in paragraphs 2 to 4. Paragraph 4 shall apply if the pharmacy as the pharmacist was authorized for the pharmacy section 15, paragraph 1, is included in annex 1. The grant in accordance with paragraphs 3 and 4 shall lapse if the pharmacy there in 2005 and forward an authorization for the pharmacy section 15, paragraph 1, is included in annex 1.

§ 3. The circulation that forms the basis for the calculation of the fee to the pharmacy branch allowances, indemnities, allowances for additional pharmacy retail units, see. pharmacies section 15, paragraph 2, extraordinary grants, etc., expenses for the preparation of certificates as provided for in the Schengen Convention article 75, allowances for expedition of dose dispensed medicinal products, etc. and Pharmacies ' pension plan, is calculated as the pharmacy's gross revenue, excluding. the pharmacy's turnover of medicines for animals, a discounted costs and losses on receivables. Amounts are stated excluding. VAT.

(2). The circulation that forms the basis for the calculation of tax for compensations for the expedition of prescription medicine packages is calculated as the gross revenue of the pharmacy's free trade goods. The amount is calculated excluding. VAT.

(3). For pharmacists, who was authorized to operate one or more pharmacies after the pharmacies section 15, paragraph 2, shall be calculated in paragraphs 1 and 2 shall be charges on the basis of the total turnover of the pharmacies which the pharmacist has authorization.

(4). For pharmacies that pursuant to § 12 pharmacies (3) has been approved for establishment of package function for the purpose of trade in dose dispensed medicinal products to other pharmacies, sales of medicines shall be taken into account by such trade not by statement of turnover according to paragraph 1. However, account shall be taken of dose packaging fee by statement of turnover according to paragraph 1.

(5). By negotiation of dose dispensed medicinal products to the public, see. pharmacies Act § 11 (1) (8). 9, included dose packaging fee not by statement of turnover according to paragraph 1.

§ 4. The pharmacy pays a fee to the State for the pharmacy branch allowances on preliminary 0.254% of revenue, in accordance with article 3. § 3, paragraph 1.

(2). The pharmacy pays a fee to the State for pharmacy retail allowances on preliminary 0.076% of revenue, in accordance with article 3. § 3, paragraph 1.

(3). The pharmacy pays a fee to the State for compensation for additional devices, see. pharmacies section 15, paragraph 2, on preliminary 0.138% of revenue, in accordance with article 3. § 3, paragraph 1.

(4). The pharmacy will pay to the State a tax for extraordinary subsidies, etc. at preliminary 0.096% of revenue, in accordance with article 3. § 3, paragraph 1.

(5). The pharmacy pays a fee to the State for compensation for the preparation of certificates as provided for in the Schengen Convention article 75 on preliminary 0.017% of revenue, in accordance with article 3. § 3, paragraph 1.

(6). The pharmacy pays a fee to the State for compensation for expedition of dose dispensed medicinal products etc. at preliminary 0.077% of turnover, see. § 3, paragraph 1.

(7). The pharmacy will pay to the State a fee to Pharmacies ' pension scheme on preliminary 0.982% of turnover, see. § 3, paragraph 1.

(8). The pharmacy pays a fee to the State for compensation for handling of prescription medicine packages on preliminary 2.107% of turnover of goods, within the meaning of free trade. § 3, paragraph 2.

(9). The Minister of health shall determine and shall communicate to the pharmacies in the month of december the final rates for the calendar year for duty as referred to in paragraphs 1 to 8. The final tax rates shall be determined in such a way as to provide consistency between the pharmacies ' total payments of fees, as referred to in paragraph 1-8, and the State's total payments to pharmacy branch allowances, allowances, allowances for additional pharmacy retail units, see. pharmacies section 15, paragraph 2, extraordinary grants, etc., expenses for the preparation of certificates as provided for in the Schengen Convention article 75, allowances for expedition of dose dispensed medicinal products, etc., the Pharmacies ' pension scheme and compensations for the expedition of prescription medicine packages.

§ 5. For each pharmacy branch associated with the pharmacy, reduced tax pursuant to section 2, paragraph 2, or increased the grant under section 2, paragraph 3, with 489,000 us $.

(2). For each pharmacy outlets that are associated with the pharmacy, reduced tax pursuant to section 2, paragraph 2, or increased the grant under section 2, paragraph 3, with 69,000 us $.

(3). For each additional device, see. pharmacies section 15, paragraph 2, that is associated with the pharmacy, reduced tax pursuant to section 2, paragraph 2, or increased the grant under section 2, paragraph 3, with the following amount, in accordance with article 3. However, paragraph 4:





1) in the takeover year: 1,414,000 kr.

2) 1. years after takeover: 1,259,000 kr.

3) 2. years after takeover: 1,105,000 kr.

4) 3. year after the acquisition: 950,000 kr.

5) 4. years after takeover: 797,000 kr.

6) 5. years after takeover: 644,000 kr.

7) from 6. year after the acquisition equated the pharmacy, the pharmacist has been granted authorization to use after the pharmacies section 15, paragraph 2, of the charging and tilskudsmæssig respect with a pharmacy branch, see. (1).





(4). For pharmacists, who after the pharmacies section 15, paragraph 2, an authorization to operate one or more pharmacies covered by it in § 2 (4) of the said Annex 1, shall be carried out at the grading by acquisition in the period referred to in paragraph 3 as follows:





1) related to the acquisition in 2005 classified the pharmacy in paragraph 3, no. 2.

2) related to the acquisition in 2006 grade pharmacy in paragraph 3, no. 3.

3) related to the acquisition in 2007 classified pharmacy in paragraph 3, no. 4.

4) related to the acquisition in 2008 classified pharmacy in paragraph 3, no. 5.

5) related to the acquisition in 2009 grade chemist in paragraph 3, no. 6.

6) related to the acquisition in 2010 and following years grade chemist in paragraph 3, no. 7.





(5). For each prescription pharmaceutical packaging, being handled by the pharmacy, reduced tax pursuant to section 2, paragraph 2, or increased the grant under section 2, paragraph 3, with 50 cent.

§ 6. To be monthly paid preliminary tax and subsidies on the basis of the pharmacy's turnover in the last part of the year, calculated as set out in section 2 of the basic regulation. section 5, and section 4. By owner change during the year are calculated preliminary tax and subsidies to the new owner on the basis of turnover after owner changed.

(2). Pharmacies that after deduction of previously paid tax and surcharge of EVS. received grants must pay tax, shall pay the amount of one of the Danish Medicines Agency set the date around the 15. in the following month, or in exceptional cases at a time to be determined by the Danish Medicines Agency.


(3). Pharmacies that after deduction of previously received grants and allowances of EVS. paid tax to receive the subsidy, will receive the amount indicated by the Danish Medicines Agency not later than the 15. in the following month, or in exceptional cases at a time to be determined by the Danish Medicines Agency.

§ 7. For purposes of calculating preliminary tax and subsidies to pharmacies on forms prepared by the Danish Medicines Agency before the 5. in the following month submit information to the Danish Medicines Agency for circulation, etc., see. § 1 and § 3, on Pharmacy and related supplementary units, see. pharmacies section 15, paragraph 2, pharmacy branches and apoteksudsalg for the past month or in exceptional circumstances for a period to be determined by the Danish Medicines Agency.

§ 8. Finally, tax and subsidy for a fiscal year be measured simultaneously with the submission of financial statements for the year in question. By the holder of the change in the course of the year are assessed fees and grants for the past period in connection with the submission of financial statements for that period of operation.

(2). Too little paid preliminary tax or too much received preliminary contribution shall be paid to the Danish Medicines Agency within 2 months of financial statement filing.

(3). Provisional duty paid too much or too little received preliminary subsidy allocated from the Danish Medicines Agency within 2 months of receiving the reliability.

§ 9. The notice shall enter into force on the 3. February 2009.

(2). The notice has effect for the calculation of taxes and subsidies as of January 2009.

(3). Executive Order No. 46 of 30. January 2008 concerning the calculation and payment of duty and subsidies in accordance with the law on pharmaceutical activities be repealed.
The Ministry of health and prevention, 29. January 2009 Jakob Axel Nielsen/Dorthe Eberhardt S Annex 1

List of pharmacies that are subject to the provisions of § 2 (4)

Capital Region, City Of Copenhagen

Vaisenhus Pharmacy

Royal Court Pharmacy

Christian's Pharmacy

Steno Apotek

Enghave Pharmacy

Øresund Pharmacy

Pharmacy Trianglen

Østerfælled Pharmacy

Nørrebro Pharmacy

St. Stephen's Pharmacy

The Pharmacy Of The Swallow

Hamlet's Pharmacy

Sønderbro Pharmacy

Amagerbro Pharmacy

Dyveke Pharmacy

Pharmacy Rose

Sydhavns Pharmacy

Valby Pharmacy

Pharmacy Trekroner

Husum Pharmacy

Linde Pharmacy

Green's Pharmacy

Rail All Pharmacy

Capital Region, Frederiksberg Kommune

Frederiksberg Pharmacy

Old King Way Pharmacy

Nuuk Pharmacy

Narrow's Pharmacy

Dalgas Boulevard Pharmacy

Region Of Southern Denmark, Odense Municipality

Sct. Knuds Pharmacy, Odense

Albani Pharmacy, Odense

Sct. Hans Pharmacy, Odense

The Eagle Pharmacy, Odense

Pharmacy Bryggergården, Odense

Bolbro Pharmacy, Odense

Dalum Pharmacy, Odense

Region Of Southern Denmark, Esbjerg Municipality

Esbjerg Crown Pharmacy

Esbjerg Neptune Pharmacy

Esbjerg Owners Pharmacy

Region Midtjylland, Århus Municipality

Farmacy, Aarhus

Sct. Pauls Pharmacy, Aarhus

St. Luke Pharmacy, Aarhus

Rail Pharmacy, Aarhus

Trøjborg Pharmacy, Aarhus

Star Pharmacy, Aarhus

City West Pharmacy

Colonial Heights Pharmacy

Vejlby Pharmacy, Aarhus

Viby Pharmacy

Marselisborg Pharmacy, Aarhus

Region Nordjylland, Ålborg Kommune

The Swan Pharmacy, Aalborg

Farmacy, Aalborg

Ropewalk Pharmacy, Aalborg

Vejgaard Pharmacy, Aalborg

Budolfi apotek, Aalborg

Aalborghus Pharmacy

Nørresundby Pharmacy.

Capital Region

Ballyfermot Pharmacy

Ballerup Pharmacy

Kurrajong Pharmacy

Hellerup Pharmacy

Charlottenlund Pharmacy

Ordrup Pharmacy

Søborg Pharmacy

Buddinge Pharmacy

Bagsværd Pharmacy

Hvidovre Pharmacy

Freedom Pharmacy, Hvidovre

The Swan Pharmacy, Lyngby

Town Hall Apotektet, Lyngby

Virum Pharmacy

Holte Pharmacy

Nærum Pharmacy

Kastrup Pharmacy

Tårnby Pharmacy

Stone's Pharmacy, Elsinore

Axel Peddled Pharmacy, Elsinore

Hillerød Frederiksborg Pharmacy

Hillerød Crown Pharmacy

Brøndbyøster Pharmacy

Glostrup Pharmacy

Herlev Apotek

Albertslund Pharmacy

Tåstrup Pharmacy

Rødovre Pharmacy

Værløse Pharmacy

Farum Pharmacy

Region Sjælland

Køge Plaza Pharmacy

Køge Boholte Pharmacy

Dom Pharmacy, Roskilde

The Swan Pharmacy, Roskilde

Elephant Pharmacy, Holbæk

Farmacy, Holbæk

The Swan Pharmacy, Slagelse

Town Hall Pharmacy, Slagelse

Farmacy, Nykøbing F.

The Swan Pharmacy, Nykøbing F.

Farmacy, Næstved

The Swan Pharmacy, Næstved

Region Syddanmark

Farmacy, Svendborg

Sct. Nicolai Pharmacy, Svendborg

Deer Pharmacy, Haderslev

Farmacy, Haderslev

Rail Pharmacy, Sønderborg

Farmacy, Sønderborg

The Swan Pharmacy, Åbenrå

Farmacy, Åbenrå

Fredericia Lion Pharmacy

Fredericia Axel Peddled Pharmacy

Farmacy, Kolding

Pharmcacy, Kolding

Farmacy, Vejle

Vejle Carm Pharmacy

Sct. Thomas Pharmacy, Vejle

Region Midtjylland

Farmacy, Herning

Østergades Pharmacy, Herning

Holstebro Lion Pharmacy

The Swan Pharmacy, Holstebro

Farmacy, Randers

Rail Pharmacy, Randers

Sønderbro Pharmacy, Randers

The Eagle Pharmacy, Silkeborg

Sky Mountain Pharmacy, Silkeborg

The Swan Pharmacy, Silkeborg

South's Pharmacy, Horsens

The Swan Pharmacy, Horsens

Farmacy, Horsens

The Swan Pharmacy, Viborg

Farmacy, Viborg

Farmacy, Skive

The Swan Pharmacy, Skive

Region Nordjylland

The Swan Pharmacy Thisted

Farmacy, Thisted

Frederikshavn Lion Pharmacy

Frederikshavn Swan Pharmacy

Farmacy, Hjørring

The Swan Pharmacy, Hjørring