Notice on a production duty on potatoes
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. In case of sale of seed and ware potatoes by Danish breeding as well as industrial potatoes that are not processed in Denmark, to be paid a fee of 0.40 € per 100 kg.
(2). For the purposes of potatoes by Danish breeding to industrial processing in Denmark must also be paid a fee of 0.40 € per 100 kg.
§ 2. In case of sale, for the purposes of this Ordinance any transfer for consideration, including distribution and delivery.
§ 3. Chargeable pursuant to section 1, paragraph 1, shall be the responsibility of
1) potato centres, potato pakkerier and potato growers, by virtue of executive order on potatoes, are authorized as sort company for seed potatoes and potatoes for human consumption,
2) companies who are authorized, approved or registered in accordance with the Executive order on approval, etc., by processing and sale of food, etc., as well as control the labelling of foodstuffs, and which classifies and package ware potatoes,
3) undertakings which are taxable under point 1. 1 and 2, as well as non-approved establishments and potato growers, who sells industrial-, dining-or seed potatoes that are not processed or used in Denmark, and
4) natural or legal persons, who sells potatoes for human consumption of the own breeding or breeding from nearby farms, direct to the consumer.
§ 4. Chargeable pursuant to section 1, paragraph 2, shall be the responsibility of the processor concerned.
§ 5. Charge for seed potatoes and spisekartoflerskal paid for the first time, they are sold from a taxable company, see. § 3, nr. 1, 2 and 4.
(2). Tax on industry, dining or seed potatoes that are not processed or used in Denmark, see. § 3, nr. 3, must be paid for the first time, the potatoes are sold to a foreign recipient, unless the tax already imposed on a company by virtue of section 3, nr. 1 and 2.
(3). The provision in paragraph 1 shall also apply in case of sale to operationally separate entities within the same company.
§ 6. The duty amount must be indicated in the sales payment.
§ 7. Businesses and potato growers, which is taxable under section 3, nr. 1-3, by 31 December each year. December draw up a statement of purchases, sales and other use of potatoes in the previous 12 months.
(2). The statement's conformity with the company's financial statements must be certified by a chartered or certified accountant or by a profitable agricultural consultant approved as a special expert in accordance with the rules on aid scheme for young farmers.
(3). If the tax base is at 20,000 quintals. or less, an attestation can be replaced by a written declaration from the taxable person.
(4). The statement must not later than 10. may be submitted to the Potato tax Fund, c/o Joint Secretariat, 55, 7184 Vandel Grindstedvej.
§ 8. Companies that are taxable under section 4 must each year per 30. June draw up a statement of purchases, sales and other use of potatoes in the previous 12 months. The statement must be certified by a chartered or certified accountant.
(2). The statement must not later than 10. September submitted to Potato tax Fund, c/o Joint Secretariat, 55, 7184 Vandel Grindstedvej.
§ 9. Natural or legal persons, who sells potatoes for human consumption of the own breeding or breeding from nearby farms,
1) review this in writing to Potato tax Fund and
2) draw up an inventory as at 31 December 2003. December over land as well as buying, selling and other use of potatoes in the previous 12 months.
(2). The statement must not later than 10. March submitted to Potato tax Fund, c/o Joint Secretariat, 55, 7184 Vandel Grindstedvej.
§ 10. Potato tax fund may on written application authenticate that a company departs from the date of the preparation of the inventory to the Fund and instead adhere to the date of the company's accounts.
(2). The statement must be submitted to the Potato tax fund within 90 days after the end of the accounting period.
§ 11. Fees to be paid to Potato tax Fund at the same time with the submission of the statements referred to in §§ 7-9.
(2). If it is apparent from the statement to Potato tax Fund, the tax amount is at 100 USD or less, the amount not paid into the Fund.
§ 12. Amount that is not paid in due time, conferred after the enabling Act § 20 (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 $.
§ 13. There are udpantningsret for overdue amounts in accordance with the law on the recovery of debt to the public, including for the amount of interest referred to in section 12.
§ 14. Violation of §§ 7-9, and section 11 is 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.
§ 15. The notice shall enter into force on the 1. January 2010.
(2). At the same time repealed Executive Order No. 973 by 4. December 2003 on the production tax on potatoes.
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