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Ordinance To The Law On The Taxation Of Nitrogen Contained In The Fertiliser, Etc.

Original Language Title: Bekendtgørelse af lov om afgift af kvælstof indeholdt i gødninger m.m.

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Completion of the levy on nitrogen contained in fertilizers, and so on.

This shall be the subject of the law. 418 of 26. In June 1998, nitrogen contained in fertilizers, etc., with the changes resulting from section 24 of the Act of Amendment No 2. 165 of 15. March 2000, section 25, Law No 1029 by 22. November 2000, section 24 of law no. 325 of 18. May 2005, section 40 of Law No 428 of 6. June 2005, section 1 of law no. 1417 by 21. In December 2005, section 82 of Law No 1336 of 19. In December 2008 and Section 9 of Law No 461 of 12. June 2009.

Commartiable goods and tax rate

§ 1. In accordance with the provisions of this law, a levy to the treasury of the nitrogen content of the following chemical and mineral fertilizers is :

1) Ammoniak falling within heading 2814 of the EU Combined Nomenclature,

2) potassium nitrate and calcium nitrate falling under heading 2834 of the EU Combined Nomenclature,

3) Ammonium chloride, falling within position 2827 of the EU Combined Nomenclature, and

4) fertilizers falling within positions 3102 and 3105 in the EU Combined Nomenclature.

Paragraph 2. In addition, there is a response to the nitrogen content of organic fertilizers, which are granulated, pulverized or otherwise processed, intended for sale in packs of 50 kg or less.

Paragraph 3. The tax amounts to 5 kroner. per kg of nitrogen contained in the substances referred to in paragraph 1. 1 and 2 said barons. However, a charge shall not be paid if the total nitrogen content of the fertilizer is less than 2%. of the total weight of the fertilizer.

Entered Companies

§ 2. The person responsible for the sale of goods subject to Article 1 of a taxable nitrogen content shall be notified of his company for registration in customs and tax administration.

Paragraph 2. Other establishments which sell goods covered by Section 1 with a taxable nitrogen content may be notified of his company for registration in customs and tax administration, if the establishment has a total annual sale of 10 000 kg of nitrogen or more ; of more than 50% of the light. are sold to establishments registered in accordance with the law on soil use of fertilisers and on plant cover, cf. § 7, and to establishments covered by § 8.

Paragraph 3. Proof of registration shall be issued to the registered establishments.

§ 3. Registered undertakings shall be eligible for registration without the tax being enriched, from abroad and from other registered establishments to receive goods covered by section 1 for resale.

Tax period and inventory of the taxable quantity

§ 4. The tax period is the month.

§ 5. Registered undertakings shall make up the taxable quantity for a tax period as the total nitrogen content of the quantity of the goods referred to in paragraph 1 which have been supplied from the establishment during the period.

Paragraph 2. The consumption of its own products by the registered companies of their own goods is equivalent to extradition.

Paragraph 3. The total nitrogen content of the goods covered by Section 1 shall be as the content declared by the manufacturer for each type of product. If the total nitrogen content of the item is specified in a range, then the content as the upper limit is being set up in the range.

Paragraph 4. The decision shall be specified in accordance with rules laid down by customs and tax administration.

§ 6. In the quantity of goods subject to a taxable nitrogen content, the goods shall be deducted after Article 5 is deducted ;

1) provided to another registered enterprise, cf. § 3,

2) is exempt from tax after sections 7 and 8,

3) delivered to foreign countries,

4) at the premises or during transport to and from this have been lost by fire or similar ; and

5) is returned to the establishment if the purchaser is compensatable for the price including the levy.

Paragraph 2. The customs and tax administration may lay down checks on deductions in accordance with paragraph 1. 1.

Tax Exemption and Allowance

§ 7. There is the duty of duty to goods supplied by registered undertakings or from abroad, cf. Section 19, for use in establishments registered, on the use of fertilisers and on plant cover.

Paragraph 2. There is a tax exemption for UREA products according to DIN standard DIN 70070 and similar.

Paragraph 3. Registered undertakings may require documentation of the information referred to in paragraph 1. 1 mentioned registration conditions.

Paragraph 4. The customs and tax administration shall lay down the procedures for the accounting and inspection procedures laid down in accordance with paragraph 1. 1.

§ 8. The customs and tax administration shall, upon request, grant a licence for taxable goods delivered to the undertaking from registered undertakings or from abroad when the products are used exclusively by the undertaking ; for commercial purposes other than planting or afixing purposes. The exemption shall be subject to the fact that the company ' s annual consumption of goods covered by § 1 shall have a body of nitrogen of 2000 kg or more.

Paragraph 2. The customs and tax administration shall lay down the procedures for the accounting and inspection procedures laid down in accordance with paragraph 1. 1.

§ 9. There is a duty of duty to goods imported or received from abroad, to the same extent and under similar conditions as stipulates for tax freedom after the value of the value of the value of the value added tax slots. 1, no. 1-3.

§ 10. Customs and tax administration may provide companies that are not registered under Clause 2, reimbursement of the paid levy when the annual compensation is at least 1000 kr. of the goods,

1) referred to in section 6 (1). 1, no. 3,

2) the establishment has been supplied to undertakings registered after the use of fertilisers and plant cover and plant cover ; and

3) the undertaking has been supplied to undertakings which have obtained a tax exemption from taxable goods in accordance with Article 8.

Paragraph 2. Customs and tax administration may provide undertakings using tax-rich goods for tax-free purposes, cf. § 8, repayment of the paid levy when the annual compensation is at least 1000 kr.

Paragraph 3. Customs and tax administration may inform establishments which are registered under the land use of fertilisers and plant cover later than 1. In August of a year, reimbursement of the paid tax of the items purchased for use in the establishment during the period from 1. August of that year and up to the date on which the registration takes place.

Paragraph 4. The customs and tax administration shall lay down the procedures for accounting and inspection in accordance with paragraph 1. 1-3.

§ 11. Goods delivered to the diplomatic representations referred to in Section 4 of the Customs Code, international organisations and so on and the associated persons shall be exempt from the tax. The Tax Minister may lay down the procedures for the exemption of tax exemptions.

Financial provisions

§ 12. Manufacturing undertakings shall keep accounts of the production of taxable goods, the approach of unenriched goods and the supply and consumption of taxable goods. Businesses shall keep the inventory of tax-rich goods separated from the storage of unenriched goods.

Paragraph 2. Other registered establishments shall keep accounts of the taking of unenriched goods and delivery and the consumption of taxable goods.

Paragraph 3. In the marketing of duty-free goods, cf. section 7 and 8, invoice must be issued with information on the address and address of the supplier and the recipient and the supplied quantity of nitrogen. Copy of invoices must be kept for five years.

Paragraph 4. For the marketing of duty-free goods to establishments, the use of fertilisers and plant cover in accordance with the rules applicable to the soil use shall be registered, cf. in Article 7, the registered establishments shall clearly draw attention to the provision made by the customs and tax administration on the invoice in section 25, including that the owner, tenant or anything like it may be liable to impunity in violation of the determination after paragraph 34.

Paragraph 5. The customs and tax administration shall lay down detailed rules for the accounting officers of the registered companies.

Afriction of the levy

§ 13. Registered companies shall indicate, after the end of each tax period, the quantity of products to be paid by the company must be specified, cf. sections 5 and 6, and pay the tax for the tax period to customs and tax administration. The specification and payment shall be made in accordance with the provisions of section 2 to 8 of the levying of taxes and levies, etc.

§ 14. (The case).

§ 15. (The case).

§ 16. If you do not submit a timely descant of a claim to provide security, cf. Section 11 of the levying of taxes and levies, etc., may involve the registration of the establishment until safety has been lodged.

§ 17. (The case).

Tax of goods received from abroad

§ 18. In the case of goods subject to a taxable content of nitrogen imported from sites outside the EU or from certain areas not covered by the tax area of the relevant EU countries, the levy shall be replied to in the introduction, cf. However, sections 3, 7 and 8. The levy shall be settled according to the rules of Chapter 4 of the Customs Code, cf. however, paragraph 1 2.

Paragraph 2. In the case of goods imported by a company registered under Article 29 of the Customs Code, the rules in section 19 shall apply mutatis mulaam.

§ 19. In cases other than those referred to in section 18, the charges referred to in Article 18 shall be replied to in respect of the goods receiving service in this country. However, sections 3, 7 and 8. Entities registered under the land use of fertilisers and on plant-cover plant and other operators must before dispatch of goods with a taxable nitrogen content from abroad reporting to customs duties-and Tax management. The notification is valid for 5 years.

Paragraph 2. The people in paragraph 3. 1 the operators referred to in paragraph 1 shall indicate, after the expiry of each tax period, the quantity of goods subject to a taxable nitrogen content received during the period and the payment of the tax on customs and tax administration, cf. However, sections 7 and 8. The specification and payment shall be made in accordance with the rules in section 2, sections 3 and § 5 to 8, nr. 2 and 3, in the Act on the levying of taxes and levies, etc.

Paragraph 3. For other goods, the declaration and payment shall be made in accordance with the rules laid down in Section 9 (1) 2-4, on the levying of taxes and levies, etc., cf. however, sections 7 and 8 of this Act.

Paragraph 4. Customs and tax administration may impose duties on operators who have repeatedly not paid the tax in due time to give an indication on the arrival of the goods. The tax administration may also impose the payment of the tax on the arrival of the goods.

Paragraph 5. The provisions of section 12 (2). 2 shall apply mutatis mutis.

Coverage Expense

20. In the case of goods not in itself taxable in accordance with section 1, but which contain taxable ingredients, which are intended for or used as plant-fermentation or afi-treatment, imports from sites outside the European Union or from certain areas, which are not covered by the tax area of the EU Member States, a cadade fee. The levy shall be settled according to the rules of Chapter 4 of the Customs Code, cf. however, paragraph 1 2.

Paragraph 2. In the case of goods imported by a company registered after paragraph 29 of the customs Act, the rules shall apply in section 19 (1). ONE, TWO. and 3. pkt., and paragraph. 2-5, corresponding use.

Paragraph 3. In other cases, the levy shall be paid in respect of the goods received in this country. The provisions of section 19 (1). ONE, TWO. and 3. pkt., and paragraph. 2-5, shall apply mutatis mutis.

Paragraph 4. The levy shall be paid at the rate in section 1 (1). 3, on the basis of the weight of the taxable constituents.

Paragraph 5. In the course of the continuation, delivery or receipt of the goods referred to in paragraph 1. 1 the weight of the taxable constituents shall be indicated and a declaration by the manufacturer must be supplied.

Paragraph 6. The provisions of sections 7, 8, 9 and 10 shall apply mutatis mutations to the cost of the tyre.

Goods to be brought from abroad

§ 21. The provision in section 9 (4). 2, on the levying of taxes and levies, etc., shall apply mutatis muted use to establishments registered in accordance with the law on soil use of fertilisers and plant-cover products and which bring products subject to taxable goods or goods ; taxable constituents from other EU countries for use in their own holdings.

Paragraph 2. The provisions of section 9 (4). Paraguation 2 and 3, in the case of taxes and duties, etc., shall apply mutatis muted to other operators other than those referred to in paragraph 1. Paragraph 1 referred to that taxable goods or goods subject to the taxable constituents of other EU Member States for use in their own holdings.

Checks

§ 22. Customs and tax administration shall, where deemed necessary be deemed necessary at any time, without a court order, without a court order, to carry out inspections in undertakings covered by the law, and to verify the company's trade positions ; business books, other accounting documents, and correspondence etc.

Paragraph 2. The holders of companies and persons employed in the business shall provide the instructions and assistance of the tax administration, where appropriate, in the operation of the measures referred to in paragraph 1. 1 oversight.

Paragraph 3. The one in paragraph 1. Paragraph 1 shall be supplied or sent on request by the customs authorities and the tax administration, or submitted to it.

Paragraph 4. Acquires shall be required to notify customs and tax management information on their purchases of goods with a taxable nitrogen content to the establishment.

Paragraph 5. The supplier of goods with a taxable nitrogen content shall be required to inform public authorities of their deliveries to operators on request.

Paragraph 6. Customs and tax administration shall be entitled to carry out inspections of goods during transport when these goods are sold from abroad or commercial goods to other than registered undertakings.

Paragraph 7. The customs and tax administration shall, where deemed necessary be deemed necessary at any time, without a court order, without a court order, to carry out inspections of items of goods and accounts, etc. in the manner in which they are referred to in paragraph 1. 4-6 companies referred to.

Paragraph 8. To the extent information referred to in paragraph 1. 1 and 7 are registered electronically, the access of this information shall include an electronic access to such information as well as access to such information.

-23. The police shall provide customs and tax administration assistance in the implementation of the checks provided for in section 22. The Minister of Justice may lay down detailed rules on the subject of negotiations with the tax minister.

Other provisions

§ 24. Companies that are registered after the value tax slots Section 47 (3). 2, and which, in the case of distance selling, sells goods covered by § 1 or of the goods referred to in section 20 (3). Paragraph 1 shall be notified to registration under this law in the case of customs and tax administration. For these undertakings, the quantity of excise duty shall be discharged as the content of nitrogen in the quantity of the goods referred to in paragraph 1 which have been sold here to the country during distance marketing. For the in section 20 (4), The goods referred to in paragraph 20 (1) shall apply. 4 and 5, corresponding use. Section 5 (5). 3, section 6 (4). 1, no. Paragraph 1 and 2, and paragraph 1. 2, and section 7 (4). 2 1) shall apply mutatis mutis.

§ 25. An undertaking which, in accordance with section 7, receives duty-free goods, shall immediately notify its suppliers if the undertaking ceades to be registered, after the use of fertilisers and plant cover.

SECTION 26. The transferee, transferor, or uses goods which are not paid by the charge, which were to have been paid for this legislation, shall be subject to a levy of the goods, cf. however, paragraph 1 2.

Paragraph 2. A company registered under this law shall not respond to the charge of goods supplied without enrichment to a company registered in accordance with the law of land use of fertilisers and on plant cover when the undertaking is registered ;

1) have received documentation of the registration relationship before duty-free deliveries take place the first time, cf. Section 7 (2). 3,

2) no later has been notified of the termination of the registration relationship, cf. ~ 25, and

3) have been complied with in accordance with section 7 (3). 4.

Paragraph 3. Where taxable goods which, after paragraph 8 are exempt from the charge, are used for purposes other than that which is determined, customs and tax administration may involve the undertaking ' s access to purchase duty-free goods.

Paragraph 4. The tax of the goods referred to may be required to be paid no later than 14 days after the claim is made, and if the tax is not in good time, sections 6 and 7 and 8, no. The same applies to the levying of taxes and levies, etc.,

§ 27. (The case).

§ 28. (The case).

§ 29. (The case).

-$30. Deventing of the law may be recovered by the operation of a pantout.

§ 31. (The case).

§ 32. In addition to the person group referred to in § 10, on the levying of taxes and taxes, etc., they shall be liable in section 19 (3). 1, the wareholders and the goods in possession of the goods for the payment of the levy in accordance with the provisions of this Act.

§ 33. In areas outside the European Union, the provisions of this law and Greenland and the port of Copenhagen must be equed with respect to the provisions of this law.

Penalty provisions

§ 34. " The penalty shall be punished for the insubordinate or aggravated negligent

1) provide false or misleading information or forten information for the use of the tax control,

2) violates section 2 (2). 1, section 12, section 19, paragraph 1. ONE, TWO. pkt., section 20, paragraph 20. 5, section 22, paragraph. 2-5, SECTION 24, 1. pkt., sections 25 and section 36 (3). 3-6,

3) omits to comply with one pursuant to section 19 (1). FOUR, ONE. pkt., announced on the door

4) the operation of a taxable company, whose registration is withdrawn after Section 16 and customs and tax administration has communicated this to the establishment, or

5) over-dragons, transferor, acquire or use goods which are not paid for by the law, or are attempting to do so by the law.

Paragraph 2. The provisions adopted pursuant to the law may be punished for the penalties provided for intentional or gross negligent provisions in the regulations.

Paragraph 3. The person who commits one of the offences referred to in the case of the foregoing to exempt the Treasury shall be punished by fine or imprisonment until 1 year and 6 months, unless higher penalties have been inflited on the section 289 of the Penal Code.

Paragraph 4. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

$35. The rules in section 18 and 19 of the Act on the levying of taxes and duties, etc. shall apply mutatis muted to cases of infringement of this law.

Transicement and entry into force

§ 36. The law shall enter into force on 1. ' August 1998. The provision in paragraph 1 shall be However, 3 shall enter into force on 1. July 1998.

Paragraph 2. The law shall apply to goods from which the first paragraph is applied. In August 1998, from or consumed in registered undertakings, shall be declared to be interpreted, brought or received from abroad.

Paragraph 3. Undertakings to be registered at the entry into force of the law shall notify the registration of the customs and tax authorities at the latest by 15. July 1998.

Paragraph 4. Businesses to register at the entry into force of the law must make stock inventory of taxable goods and of goods which have a taxable component content of the 1. ' August 1998. Where the stock inventory of the latter goods has a total of a total of a maximum of 10 000 kg or more, the undertakings shall submit the inventory to customs and tax administration at the latest by 15. ' August 1998. The customs and tax administration shall lay down detailed rules for the decision.

Paragraph 5. Other establishments for resale on 1. In August 1998, a supply of taxable goods with a total nitrogen content of a thousand kilograms or more or of goods having a total amount of the taxable constituents of 1000 kg or more shall not later than the 15th. In August 1998 to customs and tax administration, a statement of inventory of their total inventory stocks shall be made on 1. ' August 1998. The customs and tax administration shall lay down detailed rules for the decision.

Paragraph 6. Establishments subject to paragraph 1. 4 and 5 shall give the administration of customs and tax administration access to checks on warehouses, business books, etc., and the holders of persons employed in the business, must grant customs and tax administration necessary ; guide and assistance.

Paragraph 7. Establishments subject to paragraph 1. 4, must be later than 31. In August 1998, the payment of the levy shall be paid for in paragraph 4 mentioned inventory of taxable goods constituent as constituents of other goods, customs and tax administration.

Paragraph 8. Establishments subject to paragraph 1. 5 shall not later than 31. In August 1998, the payment of the levy shall be paid for in paragraph 5 the inventory and tax administration of the customs and tax administration.

Niner. 9. Pay as referred to in paragraph 1. 7 or 8 not in a timely manner, the section 14 of the law shall apply. 2, similar application.

§ 37. The law does not apply to the Faroe Islands and Greenland.

Treasury, the 22nd. August 2013

P.M.V.
Jens Rochner

/ Lene Skov Henningsen

Official notes

1) Should be retireable be paragraph 1 3. The error was caused by an incorrect description of the change law no. 461 of 12. June 2009. There will be amendments to be submitted as soon as possible.