Notice On A Production Duty On Fruit And Horticultural Products

Original Language Title: Bekendtgørelse om produktionsafgift på frugt og gartneriprodukter

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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 schemes under the common agricultural policy is financed by the European agricultural guarantee fund, etc. (support Act), see. lovbekendtgørelse nr. 445 of 23. April 2010, fixed: § 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. § 5.

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

(3). The following horticultural products shall be subject to the excise duty: 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 companies: 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 marketing of nursery plants.

3) For pome fruit, stone fruit and shrub-and soft fruit shall be the responsibility of the tax the company producing and marketing such products.

(6). Further processing of own products, see. paragraph 5, nr. 1 and 3, equated with marketing.

§ 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. For item groups, potted plants and flower bulbs and tubers (tørløg and-tubers), including løgblomster, there is no deduction for purchased the plant products referred to in article 6. 2. sentence.

(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, shall be charged a basic fee of DKK 300 and a turnover tax, see. paragraphs 2 to 10.

(2). For potted plants is 2.00 0/00 levy of the tax base.

(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, the levy is 2.00 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.

§ 4. Taxable companies as at 31 December each year. December draw up a statement for the Produktionsafgifts Fund in the fruit and horticultural products over the tax base for horticultural products in previous calendar or fiscal year for use for tax calculation.

(2). If the company's tax base are over 1.000.000 USD, the statement's conformity with the company's accounts shall 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.

(3). The statement must be placed on an information document can be obtained from the Fund's administrator Horticultural industry Marketing Committee.

(4). The statement must be submitted no later than 30 June. April to Produktionsafgifts Fund for fruit and horticultural products, c/o the horticultural industry Marketing Committee, hvidkærvej 29, 5250 Odense SV.

§ 5. The overdue tax shall be paid by the company in two tranches, at the latest, 31, respectively. may and 30. November to Produktionsafgifts Fund for fruit and horticultural products, c/o the horticultural industry Marketing Committee, hvidkærvej 29, 5250 Odense SV.

(2). If the total amount is 2,000 USD or less, the full amount shall be paid into the Fund by 31 December 2006. may.

§ 6. If it is apparent from the statement to the Produktionsafgifts Fund in the fruit and horticultural products to the total tax base is at 50,000 USD or less, will be charged to in § 3, paragraph 1, said charges are not.

§ 7. Amount that is not paid in due time, conferred after agricultural § 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 $.

§ 8. 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 7.

§ 9. Violation of sections 4 and 5 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 concerning schemes under the common agricultural policy is financed by the European agricultural guarantee fund for agricultural goods, 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 the 1. January 2012.

(2). Executive Order No. 1081 of 19. November 2009 about the production tax on fruit and horticultural products shall be repealed.

Danish agrifish Agency, the 30. November 2011 Pernille Andersen/Elisabeth He