Publication of the law on waste water tax

In this way, the Law on waste water must be announced, cf. Law Order no. 636 of 21. In August 1998, the tax on waste water, with the changes resulting from paragraph 26 of Act No, 380 of 2. June 1999, Section 19 of Law No 165 of 15. March 2000, section 42 of the law. 1029 by 22. November 2000, Section 61 of Law. 428 of 6. June 2005, section 6 of law no. 524 of 17. June 2008, section 91 of law no. 1336 of 19. December 2008, section 26 of the law. 1344 of 19. In December 2008 and § 1, nr. Two, in Law No 522 of 12. June 2009.

The changes resulting from § 1, nr. One, three, and four, in the law. 522 of 12. In June 2009, in accordance with the detailed rule of the fiscal line, it shall enter into force. These amendments are therefore not included in the legal text below, but it is apparent from the notes on which paragraphs are amended by that law.

Tax subject matter and the amount of the tax

§ 1. In accordance with the provisions of this Act, a levy shall be paid to the treasury of the amount of waste water derived in this country into lakes, water flows or sea. In addition, there is a charge of sewage, which is downgrazing or derived from fields and similar for shutdown.

Paragraph 2. Waste water spread in fields for purposes other than depreciation shall not be subject to excise duty.

§ 2. Tax is paid for by spillwater plant to which more than one property is connected.

Paragraph 2. Expenditures shall also be paid by the owner of a property with the spillout of the spillout of the waste water in the first paragraph. Paragraph 1 mentioned waste water systems.

Paragraph 3. Emission to co-tank that is emptied in those referred to in paragraph 1. Paragraph 1 mentioned waste water facilities shall be treated as a form of endorsement of these facilities.

§ 3. 1) The tax is for the following substances contained in the waste water :

Recorded waste water providers

§ 4. Waisting water systems to pay the tax after Section 2 (2). Paragraph 1 shall notify the registration of customs and tax administration.

Paragraph 2. The one covered by Section 2 (2). 2, and which shall pay a tax on the basis of the actual number of m³ of derived water, or after the actual concentration of total nitrogen, totalphosphor and BI5 (modified), report to registration in customs and tax administration.

Paragraph 3. The one that pays the tax on one to customs and tax administration declared concentration, cf. § 8 (3) 5, or section 10 (10), 3, notification of registration in customs and tax administration.

Paragraph 4. For the registered waste water providers, a certificate shall be issued to the recording equipment.

Tax period and inventory of the taxable quantity

§ 5. For the registered waste water executives, the tax period is the quarter.

§ 6. The quantity of taxable quantity shall be calculated as the supply of water during the fiscal period multiplied by the concentration of the individual substances in the discharge.

§ 7. In the case of installations with an approved capacity of 2 000 persons equivalents (PE) or more, the watered-down quantity of water shall be discharged after measuring. The person who is taxable in accordance with section 2 (2). 2, discharges the emissions after the emission is exceeded by 50,000 m3.

Paragraph 2. Other, the quantity shall be discharged according to the meter or on the basis of the property water consumption of the property, cf. paragraph 3-6.

Paragraph 3. Water consumption shall be carried out according to measures or as a estimation of consumption, which shall be at least equivalent to the amount of water due to be paid by the charge of lewled water. In the case of estates which consume water which are not covered by the use of wire-led water, consumption shall be discharged in accordance with meters if the consumption exceeds 1000 m³ per annum. For water consumption less than 1,000 m³ per annum which are not subject to the lewled water levy, water consumption may be made up to measure or set at least 170 m³ per annum per year. Property, however, at least 170 m³ per. the overall location and at least 70 m³ per. Housing that is not a full-year residence. In the case of commercial navigation, there may be a deduction of water that is carried out in production or for other reasons not derived from the waste water plant. The deducting may be carried out to the same extent that no contribution shall be made to the operation of the waste water system of the quantity concerned. Property owners who pay a tax after Section 2 (2). 2, can only make deductions for the part that exceeds 1000 m³.

Paragraph 4. Waste water providers which do not charge annual operations contributions after the property water consumption of the property may lay down the water consumption to 170 m³ per. Property, however, at least 170 m³ per. the overall location and at least 70 m³ per. Housing that is not a full-year residence. It is a prerequisite that less than half of the individual property water consumption is deducted as taxable waste water and does not exceed 1000 m³.

Paragraph 5. In the case of properties where waste water is only derived from residence, water consumption shall be fixed regardless of the provisions laid down in paragraph 1. 4 after measuring or as a estimation of consumption at least equivalent to the quantity of water, the amount of which is paid for the amount of water due to the payment of the lewled water levy.

Paragraph 6. For waste water deputers with more than 10 associated properties that make up the amount of water consumed by the associated property water consumption, 50% shall be attributed to 50%. to the quantity collected.

Paragraph 7. Water waste water plants covered by Section 2 (2). 1, which pays the tax of the measured discharge and which contains the common sewer, a quantity of 2,5 times the tank volume of the joint-loaded network may be deducted from the common sewage. tax period. Where there are several taxable discharges or discharges to other registered waste water providers, the deducted deductions shall be distributed in accordance with the quantities derived.

Paragraph 8. Where the deducted in accordance with paragraph 1 7 exceeds the target discharges, transfer unused deduction to the next tax period.

Niner. 9. In the case of toilet water, 25% of the toilet water tank is considered to be 25%. of the water consumption of the concolect.

Paragraph 10. Alms shall be provided at the request of the municipal authorities at least once a year on the distribution of the quantity of water, of which the levy is paid in accordance with the lemonade charge for wire-led water, on the individual properties.

§ 8. Wasted water plants where household waste water amounts to at least 15%. of the supply of waste water, the concentration of the water used after measurement or the payment in accordance with the provisions referred to in paragraph 1 shall be discharged. 2 mentioned standards, cf. however, paragraph 1 In the case of payment of the standards referred to above, these shall be used for a period of at least 1 year.

Paragraph 2. 2) For waste water plants, where household waste water amounts to at least 15%. by the supply of waste water, the standard charges for discharges shall be discharged by :

Paragraph 3. 2) Wasted water systems where household waste water amounts to less than 15%. by the supply of waste water, the concentration of the water used after measurement shall be discharged according to the measurement. however, paragraph 1 5. Waste water systems which shall be less than 50,000 m³ per. Year, however, may choose to pay a tax of 3.80 kr. per m³. However, for installations with a permit for depreciation, 50 cents per unit may be paid. m³.

Paragraph 4. In payment by standards, cf. paragraph 2, assimilate root zone installations and biological sands with installations that have both mechanical and biological purification. Lagoon shall be treated as filtering in lagoon. Projecting with the authority of the municipality shall be treated as a depreciation.

Paragraph 5. The payment per section 2 may choose to dissolve the concentration of contaminants as the maximum concentration present in the emission. The maximum concentration must be reported to customs and tax administration.

Tax Exemption and Tax Allowance

§ 9. The exemption for tax is the amount of procedural water derived from sea, salt and freshwater vapors.

Paragraph 2. The exemption for the tax is water derived from the parts of multi-string waste water systems, which are primarily designed for the suspension of surface water (separation systems), sewage that is derived from overflow structures, and direct discharges in connection with debays and basins and other self-contained discharges of ground or surface water, where the quantity of taxable substances is not greater in the discharge than at the supply from that water supply when the water is discharged outside of the supply ; the in section 2 (2). 1, mentioned facilities.

§ 10. To the extent that there is a breakdown between the source of the water supply and the recipient of the waste water (the recipient), an application shall be paid for the amount of taxable substances to be added to the waste water supply by the quantity of taxable persons ; the source of water supply.

Paragraph 2. To the extent that there is a breakdown between the source of water supply and the recipient of the waste water (the recipient), the discharge of the water from the clam has been exempt from the charge.

Paragraph 3. In the paragraphs in paragraph 1. 1 the case may be set at 5 cents per. must be measured or calculated on the basis of a minimum concentration of the customs and tax administration, provided that the actual content is not measured.

Paragraph 4. The compensation provided for in paragraph 1. 1 may not exceed the amount of charges paid by that particular discharge.

§ 11. 3) Businesses that are registered after the value tax slop can be reimburse 80%. that part of the levy which exceeds 20 000 each year and which relates to the taxable supply of waste water pursuant to section 2 (3). 2, or discharges of waste water into waste water plants covered by Section 2 (2). 1, at least 80%. the levy may be carried out,

1) the processing of fish, crustaceans, molluscs and other vertebrates, or parts thereof ; or

2) manufacture of cellulose or

3) manufacture of cane and beet sugar, in the light of sugar beet and cane sugar.

Paragraph 2. 3) Businesses that are registered after the value tax slop can be reimburse 70%. that part of the levy which exceeds 20 000 each year and which relates to the taxable supply of waste water pursuant to section 2 (3). 2, or discharges of waste water into waste water plants covered by Section 2 (2). 1, at least 80%. the levy may be attribution to the production of the levy ;

1) organic pigments and preparations thereto, or

2) petectines, peattinates and petectines and plant limes and gelaterers, whether or not modified, extracted from plant substances falling within a position of 1302.20 to and with position 1302.39 of the EU Combined Nomenclature ;

3) Vitamin.

§ 12. For the evidence of the reimbursement provided for in section 10 and 11, companies that deform waste water into waste water plants covered by Section 2 (2) shall be provided. 1, may present invoices or separate statements, the amount of the levy shown, cf. paragraph 4.

Paragraph 2. The amount of the repayment after paragraph 1 1 shall be paid after each quarter in accordance with the rules laid down in § 12, on the levying of taxes and levies, etc.

Paragraph 3. Customs and tax administration shall lay down the detailed rules for the duty-free of the tax rate in accordance with sections 10 and 11.

Paragraph 4. Gaming water providers covered by Section 2 (2). 1, at the request of the in section 10 (1), 1, and Section 11 included establishments covered at least once a year, the information necessary for the calculation of the tax in accordance with paragraph 1 shall be made. The tax minister can lay down rules on this subject.

Financial provisions

§ 13. Recorded waste water providers shall keep an account of the extracted quantities of waste water or the total water consumption of the associated property, which may form the basis for the inventory of the amount of tax collected and for the control of the products collected in each tax period ; the actual ertification of the tax.

Paragraph 2. The maximum concentration of total nitrogen, totalphosphor and BI5 (modified) in accordance with the measurement must keep an account of measurements to form the basis for the statement of the amount of tax collected and for the control of the tax rate ; real ertification.

Paragraph 3. Recorded waste water providers which pay tax on the basis of notified maximum or minimum concentrations must be able to provide evidence to form the basis for the control of the concentrations notified.

Paragraph 4. The tax minister may lay down detailed rules for the accounting system of waste water equipment, measuring equipment and measurement, etc.,

Paragraph 5. The customs and tax administration may lay down detailed requirements for the documentation referred to in paragraph 1. 3.

Afriction of the levy

§ 14. Recorded waste water providers shall, after the end of each fiscal period of a quarter, set the amount of the taxable discharges of waste water, etc., which have taken place during the period of the period, and pay the tax for the tax period to customs duties, and Tax management. 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.

Paragraph 2. If there are, after paragraph 8, paragraph 1. 5, or section 10 (10), In 3, a lower maximum concentration of minimum concentrations than the actual observed observed shall be determined the concentration to the concentration observed in accordance with section 5 of the Act on the levying of taxes and levies, etc.

§ 15. Recorded waste water providers shall not deposit the portion of the levy which the company is entitled to be repaid after § 10 or § 11.

Paragraph 2. Tax to be paid in accordance with section 2 (2). 2, for other than registered waste water providers, the municipality shall be charged with the property in which the property is situated. The local authorities shall lay down detailed rules for the payment of the levy. If payment is not to be paid no later than one of the local authorities, the municipality shall be entitled to lower the amount of tax in accordance with the rules laid down in Section 7, on the levying of taxes and other taxes, etc. The local authorities may lay down a minimum fee ; up to 50 kr. by late payment.

Paragraph 3. The tax minister may lay down rules for the municipality ' s settlement of duties and tax administration of the tax charged in accordance with paragraph 1. 4.

§ 16. (The case).

§ 16a. Dying a waste water provider registered in accordance with section 4 (4). 2, or the holder of a recorded waste water plant and issued a proclama after Section 81 of the changeover of the death penalty, the heir to or the boiler shall be issued within 30 days of the notice of proclama to make a declaration after Section 14, for the period from : the start of the tax period and until the day of death.

§ 17. A fee of DKK 65 is payable. for reminements of payment of tax. § 8, nr. 2, on the levying of taxes and levies, etc. shall apply mutatis muted.

Checks

§ 18. 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 waste water facilities and in rooms used for the operation of the registration of the competent authorities ; establishments, and to verify business books, other accounting documents, and so on to the extent that the information is available electronically, access to this information includes an electronic access, including electronic access ; here.

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. The provisions of paragraph 1. 1-3 shall apply mutatis mulations to the local authorities ' control of waste water plants covered by section 15 (s). 4.

§ 19. The public authorities shall, at the request of the Commission, communicate to the customs and tax administration any information necessary for recording waste water management and control of the payment or repayment of the tax.

20. The tax minister can lay down rules on control measures that are necessary for the implementation of the law.

Penalty provisions

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

1) provide false or misleading information or information to be used for tax control purposes ; or

2) in violation of section 4 (4). 1, 2 or 3, section 12 (2). Paragraph 1 or 4, section 13 (3). Paragraph 1, 2 or 3, section 16 a or § 18 (3). Two, three or four.

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 aforementioned offences to exclude the treasury shall be punished by fine or penitentiant for up to a period of one year and six months unless higher penalties have been inflited on the 16289 penal code.

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

§ 22. 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.

Other provisions

-23. (The case).

§ 23a. (The case).

§ 24. Deventing of the law may be recovered by the operation of a pantout.

Paragraph 2. For the payment of the tax, the company, the Fund, the association and so on, or the owner of the company, or the owner of the company, or the operator of the undertaking, shall operate on its own account.

§ 25. (The case).

SECTION 26. (The case).

§ 27. (The case).

Transicement and entry into force

§ 28. The timing of the entry into force of the law is set by the tax minister The tax minister can decide that Section 4 is to enter into force prior to the law of the law.

§ 29. The law shall apply to discharges which are subject to the entry into force of the law.

Strike two-five. (subtly).

-$30. The law does not apply to the Faroe Islands and Greenland.

1) section 3 has been changed at section 1, no. 1, in Law No 1. 522 of 12. June 2009. The law is put into effect by the tax minister ; it has not yet happened.

2) § 8. paragraph 2 and 3, as amended by section 1, no. Three, in the law. 522 of 12. June 2009. The law is put into effect by the tax minister ; it has not yet happened.

3) § 11. paragraph 1 and 2, as amended by section 1, no. Amendment No 4. 522 of 12. June 2009. The law is put into effect by the tax minister ; it has not yet happened.