Notice of production levies on eggs and at slaughter and export of poultry
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. For the purposes of this order: 1) Poultry: Chickens, turkeys, ducks, geese, emus, nanduer and African ostriches and progeny thereof.
2) slaughter poultry: Poultry, as transferred to a place of slaughter for slaughter within 72 hours of arrival.
3) wild game bird: Partridge (Redshanks and gråben) and pheasants.
§ 2. For poultry, which are produced in Denmark, and slaughtered in a licensed or approved slaughterhouse, shall be paid a fee. This also applies to slaughterhouses which are approved or authorized pursuant to executive order on fresh meat, etc., where those slaughterhouses on derogations from veterinary and Food Administration shall carry out slaughter of the species referred to in § 1.
(2). Tax on broiler chickens make up 1 penny per kg of live weight.
(3). Tax on African ostrich represents 30 KR. per paragraph ostrich.
(4). Tax on emus make up 15 kroner apiece. emu.
(5). Tax on nanduer make up 6 kroner apiece. nandu.
(6). For other poultry represent tax 0.5 pennies per kg of poultry in cut (ready-made) stand that for official control unconditionally approved for human consumption.
§ 3. For each piece of poultry produced in Denmark, and performed live from the country, the exporter shall pay a charge.
(2). The fee referred to in paragraph 1 constitutes the following amounts per paragraph 100:1)
Turkeys until 14 weeks
Turkeys over 14 weeks
(3). In paragraph 2, no. 3 and 6 tax on ducks and turkeys over 14 weeks is applicable during the period 30. April 2012-28. April 2013. With effect from 29. April 2013 constitutes tax the following amounts per 100 pieces: 1)
Turkeys over 14 weeks
(4). The fee referred to in paragraph 1 constitutes the following amount per unit: 1)
30 us $.
6 us $.
§ 4. Any packing centre approved for quality grading eggs, must pay a fee of the amount of eggs that have been produced in Denmark, and which is signed to autorisationshaveren.
(2). Any company that is authorized for the production of egg products must pay a fee of the amount of eggs that have been produced in Denmark, and which is signed to autorisationshaveren, unless the eggs are received from an authorized ægpakkeri, jf. (1).
(3). Any konsumægsproducent that from own property sells eggs for human consumption from own production, must pay a fee of the amount of eggs that are sold. The levy is payable for the first time the eggs are disposed to a recipient who is not taxable under paragraph 1 or paragraph 2.
(4). In paragraph 1-3 listed tax forms 3.20 DKK per 1,000 PCs. eggs.
§ 5. All registered hatcheries must pay a tax for used chicks, ducklings, goslings, chickens and turkeys produced in Denmark.
(2). The fee referred to in paragraph 1 constitutes the following amount per unit: 1)
Hen chicks to 10 ear
Turkey chicks 6 ear
§ 6. All registered hatcheries of wild birds should pay a tax of used hatching eggs that have been produced in Denmark.
(2). The fee referred to in paragraph 1 constitutes 33.6 pennies per hatching eggs during the period 30. April 2012-28. April 2013. With effect from 29. April 2013 constitutes tax 20 cents per hatching egg.
(3). Any exporter of hatching eggs from game birds must pay a levy of the hatching eggs exported.
(4). The fee referred to in paragraph 3, constitutes 33.6 pennies per hatching eggs during the period 30. April 2012-28. April 2013. With effect from 29. April 2013 constitutes tax 20 cents per hatching egg.
§ 7. In sections 2-6 said charges included in the taxable Fund Poultry, c/o the Danish Fjerkræraad, Axel borg, axeltorv 3, 7. Sal, 1609 Copenhagen V.
(2). The authorized or approved slaughterhouses shall before 15 June. in each month to report your company's total slaughter and sale of taxable poultry during the preceding month (tax period) to tax fund Poultry and at the same time deposit the tax due to the Fund. Slaughterhouses must also know each financial year submit an inventory of the company's total taxable slaughter and sale of poultry in the past fiscal year to tax fund Poultry. The statement must be certified by a chartered or certified accountant.
(3). For African ostriches, emus and nanduer, slaughtered in slaughterhouses as referred to in article 2, paragraph 1, shall be the responsibility of the butcher to pay the amount of duty referred to in section 2 of the taxable Fund Poultry within 14 days after a flight recorder slaughter. Deposit card can be obtained from the controlling vet, whom it falls immediately after the checks stamping to report the number of slaughtered ostriches, emus and nanduer to tax fund Poultry.
(4). Exporter of live poultry for slaughter, see. § 3, and hatching eggs from wild birds, see. section 6, paragraph 3, before the 15th. in each month to report the place found the export of live poultry and hatching eggs in the prior month to tax fund Poultry and at the same time pay the tax due to the Fund. The notification shall be accompanied by copies of the certified veterinary health certificates drawn up in the month, see. the rules in force at any time. The exporter must also know each financial year submit an inventory of the company's total exports of live poultry and hatching eggs in the preceding year. The statement must be certified by a chartered or certified accountant.
(5). The authorised packing centres, egg product establishments and registered hatcheries must submit a statement of taxable indvejede eggs respectively and used taxable hatching eggs, chicks, etc. for Poultry tax fund. The detailed guidelines for this shall be determined by the Fund, to which the sums due are paid. The deposit occurs monthly with a payment period of a month to the taxable Fund Poultry. Packing centres, egg product establishments and hatcheries should also know each financial year submit an inventory of the company's total respectively indvejede taxable taxable hatching eggs, used eggs and chicks, etc., in the preceding financial year to the Fund. The statement 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.
§ 8. Konsumægsproducenter, intending to sell eggs for human consumption from own production from own property should by 1 October each year. February notify in writing to the taxable Fund Poultry with an indication of the number of hens on the property.
(2). Manufacturers shall draw up an inventory of half-yearly production and sale of eggs in the previous 6 months.
(3). The statement must be submitted to the tax fund Poultry by 1. August and 1. February.
(4). Fees shall be paid to the tax fund Poultry while the submission of the statements referred to in paragraph 3. Konsumægsproducenterne must also know each financial year submit a statement showing the total sales during the preceding financial year to the Fund.
§ 9. If it is apparent from the tax fund Poultry without prejudice to notification. sections 7 and 8, to the total tax amount is 50 USD or less will be charged tax.
§ 10. 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 $.
§ 11. 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 10.
§ 12. Violations of sections 7 and 8 are punished with 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, etc.
(2). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.
§ 13. The notice shall enter into force on the 30. April 2012.
(2). Executive Order No. 1069 of 13. September 2010 on production levies on eggs and at slaughter and export of poultry shall be repealed.
Danish agrifish Agency, 26. April 2012 Pernille Andersen/Elisabeth He