Completion of the production levy on fruit and horticulture products

In accordance with section 6 (4), The European Community Guarantee Fund (EAGA), Section 24, and Article 24 of the European Community Agricultural Policy Regulations, financed by the European Guarantee Fund for Agriculture and so on. (The agricultural aid law), cf. Law Order no. 445 of 23. April 2010 shall be determined :

§ 1. Of all Danes-produced gardeners covered by the market organization for live plants and floriculture products and the market organization for fruit and vegetables, a levy shall be paid. The levy charged as a re-set and base charge shall be used to promote economic measures in the field of production and marketing of fruit and horticulture products. The amount of the charges shall be included in the Production levy for fruit and horticulture products, the c/o Gartnerides Comet committees, cf. § 5.

Paragraph 2. Danish-produced horticultural products shall be tannable products to be disposed of by the undertakings referred to in paragraph 1. 5.

Paragraph 3. The following gardening products shall be subject to the duty of charge :

1) Pottat plants.

2) cut flowers, cuts green, florists and buds (peons and buds), including onion flowers.

3) Vegetables on free land or in washhouse, and cultivated mushrooms.

4) Plant-school plants.

5) Cerein fruit, stone fruit and bush-berry fruit.

Paragraph 4. Except from the poison, Christmas trees (without roots), grenades, pine sticks, moss, low, grass o.lign. for bouquets and decorations, birches, pilesticks and dried, colored, bleached and impregnated leaves, and branches and other parts of plants under customs heading 06.04.

Paragraph 5. Expense falls to the following establishments :

1) For potted plants, cut flowers, cut green, garlic and bone (pests and bones), including onion flowers, vegetables and cultivated mushrooms, the tax is incumbated to the company that produces and discharges such products.

2) In the case of plant-based plants, the levy shall be borne by the undertaking which plants plant-based plants.

3) In the case of core fruit, fruit and bush-and berry fruit, the tax is incumbrable to the company that produces and degenerates such products.

Paragraph 6. Further processing of their own products, cf. paragraph 5, no. 1 and 3 shall be placed on the side of the sentence.

§ 2. For a taxable undertaking, as referred to in section 1 (1), 5, no. 1, the tax base company ' s turnover is excl. value added tax during the preceding calendar or financial year. The turnover shall be recharged for each taxable group of goods, with deduction of the purchase price exll. value added tax for purchased plant products. For products which are potted plants and florists and buds (peons and buds), including onion flowers, there are no deductions for purchased plant products, cf. 2. Period.

Paragraph 2. For a taxable undertaking, as referred to in section 1 (1), 5, no. 2, the tax base is the company's turnover of plant-schoolplants excl. value added tax during the preceding calendar or financial year. The turnover is reduced by the purchase price for purchased plant-based plants excl. value added tax.

Paragraph 3. For a taxable undertaking, as referred to in section 1 (1), 5, no. 3, the tax base is the company's turnover excludes. value added tax during the preceding calendar or financial year. The turnover shall be recharged for each taxable group. Businesses that even pack core fruit can dedushly dedush expenditure on packaging and expenditure for the purchase of wholesale movement in the turnover of the turnover.

§ 3. For taxable undertakings, cf. § § 1 and 2, a basic levy of 300 kr is collected. as well as a sales tax, cf.. paragraph 2-10.

Paragraph 2. For pottedplants, the fee is 2,00 0 / 00 of the tax base.

Paragraph 3. For severed blossoms and greens, the fee is 1,60. 0 / 00 of the tax base. For flowonions and buds (peons and tubers), including onions, the fee is 2,00 0 / 00 of the tax base.

Paragraph 4. In the case of vegetables grown in free country, the levy is 3,00 0 / 00 of the tax base.

Paragraph 5. In the case of vegetables grown in the washroom, the levy is 2,00 0 / 00 of the tax base.

Paragraph 6. For cultivated mushrooms, the levy shall be 0,25, 0 / 00 of the tax base.

Paragraph 7. For plant-based plants, the fee is 4.50 0 / 00 of the tax base.

Paragraph 8. For core fruit, the tax is 5.00 0 / 00 of the tax base.

Niner. 9. In the case of stone fruit, the tax is 4.65 0 / 00 of the tax base.

Paragraph 10. For busk and berry fruit, the fee is 4.60 0 / 00 of the tax base.

§ 4. Expenditure companies must be subject to each year per year. 31. In December, a statement to the Production levy for fruit and horticulture products over the tax base for gardening products in the preceding calendar or financial year for the calculation of the tax calculation shall be made.

Paragraph 2. Where the company ' s tax base is over 1,000,000 cranes, the conformity of the inventory shall be certified to be certified by a state certified or registered auditor or by an operator approved as a special expert by : the rules on support system for younger land users.

Paragraph 3. The decision shall be made on an information sheet available at the site of the Fund ' s administrator of the Gartneribe ' s Committee of the European Commission.

Paragraph 4. The decision shall be submitted not later than 30. April to the production levy fund for fruit and horticulture products, the c/o Gartnerides AfsetCommittee, Hvidlovvej 29, 5250 Odense SV.

§ 5. The due fee shall be paid by the company in two instalments, no later than 31. May and 30. November to the production levy fund for fruit and horticulture products, the c/o Gartnerides AfsetCommittee, Hvidlovvej 29, 5250 Odense SV.

Paragraph 2. If the total amount of the tax is DKK 2 000. or less, the full amount of the fund shall be paid no later than 31. May.

§ 6. If it is set out in the production levy fund for fruit and horticulture products, the total tax base is 50 000. or less, they shall be leviated in section 3 (1). 1, do not mention the charges.

§ 7. Amount not paid in due time shall be given on the section 20 (20) of the Agricultural Support. 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.

§ 8. 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 Section 7.

§ 9. The violation of sections 4 and 5 shall be punished by penalty unless higher penalties have been imposed in accordance with Chapter 5 of the Law on the Management of the European Community Regulations on Regulations of the European Guarantee Fund ; for agricultural products and so on.

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

§ 10. The announcement shall enter into force on 1. January 2012.

Paragraph 2. Publication no. 1081 of 19. In November 2009, the production levy on fruit and horticulture products is hereby repealed.