Publication of production levy on potatoes
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. In the case of the sale of Danish-bred seed potatoes and potatoes, as well as in the Danish industry-produced and unprocessed products in Denmark, a levy shall be paid at 0,05 kr. per 100 kilograms.
Paragraph 2. In the case of the use of potatoes of Danish breeding for industrial processing in Denmark, a fee of 0,05 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.
1) Companies that are sorting or parcels of seed potatoes and potatoes.
2) Companies and potatoes which sell industry and waffles that are not processed in Denmark.
3) Physical or legal persons selling the potatoes of their own breeding or breeding from immediate holdings, directly to the consumer or the retail trade.
§ 4. Tax obligation in accordance with section 1 (1). 2 shall be the responsibility of the processing plant concerned.
§ 5. Poison of seed potatoes and waffles shall be paid for the first time they are sold from a taxable undertaking, cf. § 3, nr. 1.
Paragraph 2. Poison of industrial and spikes , which are not processed or used in Denmark, cf. § 3, nr. 2, 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 (no). 1.
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. 1 and 2 each year 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 directly to the consumer or the retail trade, 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. Charges shall be payable within 30 days of the deadline for the submission of the accounts 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 below, the amount may not be charged.
§ 12. 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.
§ 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 sections 7 to 9 and 11 will be punished with fines, unless they are punished in accordance with Chapter 5 of the Act on the Management of the European Community regulations on schemes under the common agricultural policy financed by the European Community ; Guarantee Fund for Agriculture, 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 2013 .
Paragraph 2. At the same time, notice No 1222 of 8. In December 2009 on the production levy on potatoes.
The Wildlife Agency, the 11th. December 2012