Publication of production levy on potatoes

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. In the case of the sale of seed potatoes and potatoes of Danish breeding and the industrial potatoes not processed in Denmark, a levy of 0,40 kr is payable. per 100 kilograms.

Paragraph 2. In the case of the use of potatoes of Danish breeding for industrial processing in Denmark, a fee of 0,40 kr is also to be paid. per 100 kilograms.

§ 2. For the purposes of this notice, the notice shall mean all forms of transfer to remuneration, including distribution and delivery.

§ 3. Tax obligation in accordance with section 1 (1). 1, the responsibility

1) potato-centeries, potato skins and potatoes which, pursuant to the notification of potatoes, are approved as a sorter for seed potatoes and potatoes,

2) establishments approved, approved or registered under the notice of authorization, etc. for the treatment and sale of foodstuffs, etc., as well as the control labelling of foodstuffs of animal origin, and which classifies and embellites the potatoes ;

3) undertakings which are subject to the taxable number of persons, 1 and 2, as well as unauthorised establishments and potato elavlers selling industry, eating or laying potatoes which are not processed or used in Denmark ;

4) natural or legal persons selling buffaloes of their own breeding or breeding from nearby holdings, directly to the consumer.

§ 4. Tax obligation in accordance with section 1 (1). 2 shall be the responsibility of the processing plant concerned.

§ 5. Poison for seed potatoes and gaspers shall be paid for the first time they are sold from a taxable undertaking, cf. § 3, nr. One, two and four.

Paragraph 2. Poison of industrial, eating or laying potatoes , which are not processed or used in Denmark, cf. § 3, nr. 3, must be paid for the first time, the potatoes are sold to a foreign recipient, unless the tax has already been imposed on an undertaking pursuant to section 3 (3). One and two.

Paragraph 3. The provision in paragraph 1 shall be 1 shall also apply to the selling to operating premises within the same establishment.

§ 6. The amount of the amount of expenditure shall be recorded in the sales check.

§ 7. Companies and potatoes which are taxable in accordance with section 3, no. One, three, each year. 31. In December, a statement of purchase, sale and other use of potatoes in the preceding 12 months shall be drawn up.

Paragraph 2. The conformity of the decisions with the company ' s accounts shall be to be certified by a state certified or registered auditor or by a reliable end-of-world consumer-service representative, in accordance with the rules on aid scheme for younger earners.

Paragraph 3. If the tax base is 20 000 kilograms. or thereunder, the attestation may be replaced by a written declaration from the taxable person.

Paragraph 4. The decision must be taken by the 10th. May be submitted to the Potato Tax Fund, the c/o Joint Secretariat, Grindstedvej 55, 7184 VShare.

§ 8. Businesses that are taxable by section 4 each year per year. 30. In June, a statement of purchases, sale and other use of potatoes in the preceding 12 months shall be drawn up. The decision is to be certified by a state sautorised or registered auditor.

Paragraph 2. The decision must be taken by the 10th. September is sent to the Potato Tax Fund, the c/o Joint Secretariat, Grindstedvej 55, 7184 VShare.

§ 9. Physical or legal persons selling buffaloes of their own breeding or breeding from nearby holdings shall :

1) report this in writing to the Potato Tax Fund ; and

2) compile a statement by the 31. In December of the area and the purchase, sale and other use of potatoes in the preceding 12 months.

Paragraph 2. The decision must be taken by the 10th. March is sent to the Potato Tax Fund, the c/o Joint Secretariat, Grindstedvej 55, 7184 VShare.

§ 10. The Potato Tax Fund may, upon written application, approve a company derogating from the date of drawing up to the Fund and, instead, conforms to the date on which the company ' s accounts are to be made.

Paragraph 2. The decision shall be submitted to the Potato Tax Fund within 90 days of the end of the accounting period.

§ 11. Duties shall be paid to the Potato Tax Fund at the same time as the submission of the inventories referred to in section 7 to 9.

Paragraph 2. If it is set out in the statement to the Potato Tax Fund, the amount of the tax is 100 kr. or less, the amount shall not be paid to the fund.

§ 12. Amount not paid in due time shall be given in accordance with the provisions of Article 20 (20) of the authorization. 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.

§ 13. There is the amount of the payment due in the amount of debt recovery for the public sector, including for the interest rate referred to in § 12.

§ 14. The violation of section 7 9 and section 11 shall be punished by penalty unless higher penalty is due in accordance with Chapter 5 of the Act on the administration of the European Community regulations on the market in agricultural products, etc.

Paragraph 2. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

§ 15. The announcement shall enter into force on 1. January 2010 .

Paragraph 2. At the same time, notice No 973 of 4. December 2003 on the production levy on potatoes.