Chapter 1	Poison of chocolate and sugar products
Chapter 2	Raw materials
Chapter 3	Coverage Charge
Chapter 4	Common provisions

Completion of the law on chocolate-and sugar-products, and so on. (Chocolate tax slop)

In this way, the law on the taxation of chocolate and sugar products is announced, and so on. (Chocolate Tax sloven), cf. Law Order no. 567 of 3. In August 1998, with the changes resulting from paragraph 3 of Law No 166 of 24. March 1999, Section 8 of Law No 380 of 2. June 1999, Section 13 of Law No 165 of 15. March 2000, section 10 of law no. 1029 by 22. November 2000, section 4 of law no. 1057 of 17. In December 2002, section 2 of the Act of Law No 1059 of 17. In December 2002, section 5 of the Act of Law No 127 of 27. February 2004, section 12 of Law No 325 of 18. May 2005, Section 13 of Law No 428 of 6. June 2005, section 4 of law no. 408 of 8. May 2006, section 3 of law no. 509 of 7. June 2006, section 1 of law no. 1583 of 20. December 2006, section 77 of Law No 1336 of 19. December 2008, section 12 of the law. 1344 of 19. In December 2008, section 1 of the law. 524 of 12. June 2009, section 5 of the law. 1385 of 21. In December 2009, Section 1 of Law No 1383 of 28. December 2011, section 4 of law no. 924 of 18. September 2012 and section 6 of the law no. 1354 of 21. December 2012.

Chapter 1

Poison of chocolate and sugar products

Commartiable product area

§ 1. The following goods are given a tax on the treasury :

1) Chocolate and chocolate, cocoa, cocoa, cocoa butter, cocoa butter and cocoa parades of any kind.

2) The lakridssap, the licorice and the licorice of goods of every kind. Powdered lakridsmixes and mixtures of salmiak and licorice and similar.

3) Tons wholly or partially produced by almonds, nuts or other cores of any kind and goods of such loads.

4) Confectionery, sweetbins, dragongoods, sinister, foam, fondant, suckered corn, and similar. the essence or colour of any kind, and in any case, of the sugar.

5) Gum.

6) Candised fruit and fruit must, as well as other canopy products, with the exception of citrus fruit peels.

7) Suction, marmalade and similar goods when they are molded in records, rods, figures and similar goods.

8) Waffles that are subject or otherwise in relation to chocolate, skimmings or lots of full or partial almonds, nuts or kernels, unless the waffles are disposed of in mixtures with duty-free waffles, sineit and like. in such a condition that the number of waffles does not exceed 25%. of the total number of slices in the mixture and shall not be regarded as substitutes for goods or imitations of chocolate goods in accordance with paragraph 10.

9) Cookies, biscuits, and similar. in part, consisting of sinister mass when the plant is not at least two thirds of the volume of the goods.

10) Other goods which, after a total assessment of their nature and use, and the manner in which they are placed on the market, may be considered to be imitation of or replacement products for the goods referred to in 1 to 8.

Paragraph 2. Free for tax after cap. 1 is :

1) Goods to be negotiated in accordance with section 60 of Law No 2. 1180 of 12. In December 2005 on medicinal products is reserved for the pharmacies, and goods which are medicinal products, but are exempt from section 60 of the medicinal products on the basis of a specific health professional assessment, cf. the announcement of the negotiation of small-pharmacy hand-off pharmacies.

2) Powders containing cocoa containing cocoa solely for the production of cocoa drink.

3) Cocoa milk and chocolate milk and other cocoa-containing milk products that have been produced for consumption.

4) Bid powder, desserts, powdered powder and cake powder containing cocoa content.

5) Potatoes (pimples and the same. ), in whole or in part, in the case of chocolate, cocoa or compensation for this.

6) A lot of other items, etc., marketed in packs of at least 5 kilograms and containing cocoa, but not raw material taxable goods.

Paragraph 3. For the provisions of paragraph 1. 2, no. The exemption shall be subject to 2, 3, 4 and 6 of the said products, subject to the fact that the content of cocoa is less than 30 pct.5 pct., 25%. and 5%. the weight of the goods and that the manufacturer, the goods or the wholesalers are clearly declarifications of the cocoa content of the items produced, price lists, price lists and equal terms. and on the detailed packaging of the goods. For the provisions of paragraph 1. 2, no. The exemption shall be subject to the exemption from 3 and 5 of the goods, subject to the fact that, in accordance with their nature, the goods or use of goods cannot be considered to be substitutes for or imitation of taxed chocolate and sugar products.

The tax rate

§ 2. 1) The tax will be replied to in accordance with the following rates on the basis of the taxable weight :

Paragraph 2. The taxable weight is the net weight of the goods.

Entered Companies

§ 3. Commercial manufacture of the sections referred to in section 1 (1). The goods are to be carried out only in establishments registered with customs and tax administration.

Paragraph 2. The trainset of chocolate, cocoa, or compensation for the products manufactured in the establishment and not taxable in accordance with this law must notify the production of the transfer of duties to customs duties-and in the case of tax administration, in the absence of production alone, additional fats are added to the addition of additional fats (coconut oil and similar in the case of the tax administration. ).

Paragraph 3. The commercial use of chocolate, cocoa, or compensation for the products manufactured in the establishment and not taxable under this law may be subject to registration as warehousekeeper in customs and tax administration.

Paragraph 4. Undertakings which levy exempt duty-free items of chocolate, cocoa or compensation only from their own retail sale, may be exempt from customs and tax administration for registration in accordance with paragraph 1. 2 when the number of the sale does not exceed 3.

Paragraph 5. Before registration occurs, the premises of the undertaking must be approved by customs and tax administration. Approval may be refused or revoked if the premises are designed in such a way as to ensure that the customs and tax administration checks after paragraph 23 cannot be performed in a reasonable manner. Revoke the approval, the registration lapses.

Paragraph 6. Companies that are registered after the value tax slots Section 47 (3). 2, and which the country sells taxable goods for distance selling, must be registered with customs and tax administration.

Paragraph 7. A certificate shall be issued to the registered establishments.

§ 4. Companies operating in the business of taxable goods and undertakings which tax goods subject to taxable goods from 6 or more retail sales owned by the company may notify the company to registration in customs and tax administration.

Paragraph 2. A certificate shall be issued to the registered establishments.

§ 5. Registered companies are eligible from abroad or registered undertakings to receive taxable goods without the charge being corrected, provided that the goods are intended for :

1) Manufacture of taxable goods,

2) resale a gros or

3) marketing from 6 or more retail sales owned by the company.

Paragraph 2. Where a registered company which manufactures or operates goods subject to taxable goods, owns less than 6 retail sales, may permit customs and tax administration to permit the goods to be received from the sale without the charge being corrected, where the company ' s sale of taxable goods to other traders exceeds sales through the retail sale owned by the company, calculated from the wholesale value.

§ 5 a. Businesses who wish to pay a tax after Section 2 (2). 1, no. 2, shall provide necessary documentation to ensure that the product satisfies the conditions of this product. If the company is unable to provide this evidence, a fee shall be paid after Article 2 (2). 1, no. 1.

Account of the taxable weight

§ 6. In companies registered after paragraph 3 (1). 1, the taxable weight of a tax period shall be discharged on the basis of the supply from the company ' s approved premises during the period of goods produced by the undertaking or carried out after Section 5 without the charge being corrected. Where the presence of goods produced by the undertaking or attributed to it is less than the difference between the quantity of the goods produced or supplied, the quantity of goods delivered shall be counted ; the lack of quantum in the supply.

Paragraph 2. In companies registered after paragraph 3 (1). 2, the balance of the taxable weight shall be carried out on the basis of the quantity of chocolate, cocoa or compensation for the quantity of chocolate, cocoa or compensation for the period during the tax period. The customs and tax administration may, however, permit the recovery to be carried out on the basis of the amount of excess used for the duty-free goods delivered by the undertaking.

Paragraph 3. In companies registered after paragraph 3 (1). 3, the balance of the taxable weight shall be carried out on the basis of the quantity of chocolate, cocoa, or compensation for this used for the tax-free goods delivered in the tax-free period.

§ 7. In companies registered after Article 4, the taxable weight shall be charged to a tax period on the basis of the approach to the establishment in the period of goods which have been brought to the establishment after 5, without the charge being corrected.

Paragraph 2. Undertakings where the sale of taxable goods without any correction of the tax amounts to more than half of the total sale of taxable goods in accordance with the wholesale value may be authorised by customs and tax administration to be authorised to do so ; taxable weight by the rules in section 6. Authorisation shall be subject to the approval of the premises of the undertaking by customs and tax administration.

Paragraph 3. For a company registered after paragraph 3 (s). 6, do the taxable weight for a tax period as the quantity of goods sold here to the country on distance of distance between the company and the company.

§ 8. In the taxable weight, in accordance with section 6 and section 7, the following shall be deduculent :

1) Goods to be delivered to another registered company after Section 5.

2) Goods delivered to the country.

3) Goods used for the manufacture of other goods subject to taxable in accordance with the rules laid down in this Chapter or goods which have been paid for in accordance with Article 11 of the law on different excise duties.

4) Goods that are used to test the nature of the product alone in the company alone are to be used.

5) Goods delivered for the manufacture of goods whose extradition pursuant to section 34 of the apothecary shall be subject to the case of the apothecary, cf. Law Order no. 248 of 2. July 1962 is reserved for the apothecary.

6) Goods caused by damage or similar have become unusable, and goods that have been lost by burglary, fire or shipwreck.

7) Goods to be returned to the establishment if the purchaser is shown to be the price of the product collected. The company that takes the goods in return alone has deductible from the right to return. The right to deduction applies only to goods produced or negotiated by the company, but is not subject to the fact that it is the company that has originally taxed the goods in the first place.

8) Items that are exempt from tax after Article 9 (2). Two and three.

9) 45%. in the taxable weight for the excess of chocolate, cocoa or the like, which, without further added fats (coconut oil and similar), is the same ; be used by undertakings producing human consumption-ice.

Paragraph 2. Undertakings producing human consumption-ice and in accordance with section 3 (3). 2, registered for the manufacture of chocolate, cocoa, or compensation for this may carry out a deduction of 45%. in the taxable weight, in accordance with section 6 (2), 2.

Paragraph 3. The Tax Exclusior may lay down detailed rules for exemption from paragraph 1. 1 and tax reduction in accordance with paragraph 1. 2.

Tax Exclution

§ 9. Customs and tax administration may grant a grant of charges for duty-repayment or remission of goods for commercial purposes

1) are used for the production of duty-free goods shipped abroad ; or

2) will be shipped abroad.

Paragraph 2. Goods delivered to the diplomatic representations referred to in Section 4 of the Customs Code, international institutions and so on, and the associated persons, shall be exempt from the tax.

Paragraph 3. Customs and tax administration may grant exemption from excise duty on goods which are commercially used for the manufacture of goods not subject to the taxable goods and not on the receiving from abroad would be subject to taxable income ; Chapter 3.

Paragraph 4. Tax amount of less than 50 kr. is not paid.

Paragraph 5. The tax minister may lay down detailed rules for the tax compensation or the exemption provided for in paragraph 1. 1-3.

Tax of goods received from abroad

§ 10. Taxable goods shall be paid by taxable goods imported from sites outside the EU or imported from certain areas not covered by the tax area of the relevant EU countries, unless the goods are registered to a registered undertaking or are exempted from it ; § 11. 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 Article 29 of the customs Act, the rules in section 10 shall apply mutatis mulaam.

§ 10 a. In other cases, the tax shall be replied to in respect of the goods received in this country, unless the goods are received in accordance with the rules in section 5 or are covered by Section 11. Commercial operators must, before the goods dispatched from abroad, register with customs and tax administration.

Paragraph 2. Customs and tax administration may impose a guarantee on a product to be safe where the consignee within the last three years has been penalised in accordance with section 26. The amount of the security shall be provided for an amount equal to the estimated amount of tax due for the next 12 months, but at least 20 000 DKK. The security shall be released if the consignee within a two-year period is not penalised in accordance with section 26. The security shall be customs and tax administration in the event before the shipment of untaxed deliveries is commenced. The customs and tax administration shall lay down rules for the security.

Paragraph 3. Traders ' operators referred to in paragraph 1. 1, at the end of each tax period, indicate the quantity of the goods to which the undertaking has received during the period and shall pay the tax of those products to customs and tax administration. The specification and payment shall be made in accordance with section 2 to 8 of the Act of Accuperation. The tax period is the month.

Paragraph 4. For other goods, the declaration and payment shall be made in accordance with section 9 (4). One, three and four, in charge of the collection code.

Paragraph 5. A company, institution or person not registered as a commodity and in the course of his profession shall receive taxable goods under the law of the law, 2 or 3 from other EU Member States or third countries, before the consignment of goods ; from another EU country or third country,

1) are registered as a temporary registration of goods for customs and tax administration,

2) notification of goods transport to customs and tax administration and

3) pay the tax of goods subject to excise duty in this country.

Paragraph 6. Tax management and tax administration can take away from a company registration as a commodity if the company does not specify and pays the tax in due time, or if the company does not comply with the accounting provisions in § § 12 and 13. Retrieval of registration may take place after 1 year.

§ 11. 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.

Financial provisions

§ 12. Businesses making the taxable weight after Section 6 must keep an account of the entry of unenriched goods after Section 5 and the supply of taxable goods. Undertakings producing taxable goods shall also carry out a stock record of the raw materials and the production of taxable goods.

Paragraph 2. Entities that make up the taxable weight in accordance with section 7 (2). 1, shall keep accounts of goods attributed to other registered undertakings or from abroad, without the charge being corrected.

Paragraph 3. Goods, as a company that discharges the taxable weight after section 6, receives without the charge being enriched, storage must be kept separate from the undertaking ' s inventory of goods, of which the tax is rectified.

Paragraph 4. Companies importing taxable goods from abroad shall keep accounts of the taking of goods and the supply of taxable goods.

Paragraph 5. Businesses dealing with taxable goods shall keep an account which can be used to establish whether the tax on taxable goods is paid and from which the goods are delivered. The records shall indicate which goods have been delivered (nature, quantity and price), which day the delivery has been delivered, who has delivered the goods, whether the goods have been paid and the payment has been made. The accounts shall be kept in accordance with the rules laid down in the accounting law, as in the case of the VAT slots Section 55 shall apply by analogy to the levy under this law.

Paragraph 6. The company ' s other accounting records shall be stored in the establishment, unless it can be made available to customs and tax administration by five working days. Sensitive notes, receipts, receipts, receivable invoices or invoice copies for the taxable goods present on a business location shall be retained on this subject, cf. however, section 13 (3). 2.

Paragraph 7. Accounting material, including invoices, invoice copies, cover notes and inventories, shall be kept for five years after the end of the financial year. However, the cartridges of retail traders and similar internal attachments shall be kept for a period only 1 years from the date of signing of the annual accounts.

Paragraph 8. Customs and tax administration may provide the taxable obligation to comply with the provisions of the provisions of the provisions of substances which are subject to 1 to 7. Customs and tax administration may impose daily fines on the taxable day after paragraph 23 b until the time for supply is to be complied with.

Niner. 9. The tender shall contain a reference to the relevant determination and a view of the specific actions or measures to be carried out in order to comply with the relevant provision. The tender shall be given in writing, and it shall be stated in this case that if the claim is not complied with within the time limit specified, the consignee may be subject to daily fines until such time as the claim is complied with.

§ 13. Entered undertakings and undertakings importing taxable goods from abroad shall be subject to sale by the sale of these goods to undertakings. The invoice must be provided with continuous number and invoice date and contain information on the name, CVR or SE number and address of the seller, the name and address of the buyer and the type, quantity and price of the shipment.

Paragraph 2. In the event of any delivery of taxable goods to a company, the supplier shall issue a notice. If the delivery is paid in cash, the supplier must instead issue a receipt. Buyer shall keep cover notes or receipts at the place of business where the sale of the goods to which the accompanying bill or receipt relates is carried out. If the goods are distributed to different business locations in the company of the buyer, the establishment must draw up internal leaflets or similar for each consignment, which refers to the original delivery note or receipt. Sensitive notes or receipts must contain the same information as invoices, cf. paragraph 1, however, in the following notes, the following notes may be omitted. A copy of an invoice which satisfies the conditions laid down in paragraph 1. 1 may replace a cover list if the invoice is delivered to the company at the latest with the delivery. Sensitive notes, receipts, or invoice copies must be stored in the buyer's business premises or on a business site for at least three months from the date of issue. The customs and tax administration may permit the keeping of cover notes, receipts or invoice copies stored in a specified location, including that there should be no internal follow-up notes in connection with the distribution of goods between several ; Business places.

Paragraph 3. Customs and tax administration may lay down detailed rules on :

1) transfer of goods between registered establishments after Article 5,

2) invoice issue and

3) accounting.

Paragraph 4. To the extent that the accounting and invoice material is used in electronic form, the invoice and accounting rules shall apply mutatis mutants to this.

Paragraph 5. Customs and tax administration may provide the taxable obligation to comply with the provisions of paragraph 1. The provisions of 1, 2 and 4 are laid down. Customs and tax administration may impose daily fines on the taxable day after paragraph 23 b until the time for supply is to be complied with.

Paragraph 6. The tender shall contain a reference to the relevant determination and a view of the specific actions or measures to be carried out in order to comply with the relevant provision. The tender shall be given in writing, and it shall be stated in this case that if the claim is not complied with within the time limit specified, the consignee may be subject to daily fines until such time as the claim is complied with.

Afriction of the levy

§ 14. Registered undertakings shall indicate, after the end of each tax period, the weight of the goods to be paid by the company, cf. sections 6, 7 and 8, and pay the tax on customs and tax administration. The declaration shall be made in accordance with the rules in section 2 (2) 1-3 and 6, and § § 3 and 4 of the Act on the levying of taxes and levies, etc.

§ 15. The payment of the fee of the monthly extradition of goods in accordance with section 6 (2). 1 and the charge of the monthly extracting or monthly delivery of goods subject to taxable consecutive items after Section 6 (3). 2 or paragraph 1. 3 shall be made to customs and tax administration. The same applies to the sales, which are in accordance with section 7 (2). 3. The payment shall be made in accordance with the rules in section 2 (2). 4-6, and section 5-8 of the levying of taxes and levies, etc.

Paragraph 2. The tax on the approach of goods that has been taking place for a month in a month that makes up the taxable weight in accordance with section 7 (2). 1, must be paid no later than 15. in the second. month after the vars approach. If there is an economic interest community between a company that makes the taxable weight after Section 6 and an undertaking that discharges the taxable weight in accordance with section 7 (2). However, 1, for example, that one company is interested in the economic benefit of the other company, the tax man may decide that the charge of goods is the same as the company that makes the weight after paragraph 7 (2). 1, received from the other undertaking concerned, shall be paid no later than the 15th. of the month following the response of the goods. The payment shall be made in accordance with the rules laid down in section 2 (2). 5 and 6, section 5-8 of the levying of taxes and levies, etc.

§ 16. (Aphat)

§ 17. 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.

§ 18. (Aphat)

§ 18 a. (Aphat)

Chapter 2

Raw materials

§ 19. 2) In the case of imports of goods from sites outside the EU or from certain areas not covered by the tax area of the relevant EU countries, a raw material levy shall be paid :

Paragraph 2. The raw materials tax shall be settled in accordance with the rules of Chapter 4 of the Customs Code, cf. however, paragraph 1 3.

Paragraph 3. In the case of goods imported by a company registered under Article 29 of the customs Act, the rules in section 10 shall apply mutatis muctis, cf. however, paragraph 1 5.

Paragraph 4. Upon receipt of goods from other EU countries, the levy shall be replied to in relation to the goods received in this country. The provisions of the Act of Law 10 a shall apply by analogs, cf. however, paragraph 1 5.

Paragraph 5. Companies must in the establishments referred to in paragraph 1. 3 and 4 cases shall be registered only by customs and tax administration, as defined in the case of customs and tax administration. § 10 (a) (a) 1, submit the notification and pay tax of the imported or received goods in the case of the undertaking ' s business turnover of taxable goods are not less than $10,000. a year.

Paragraph 6. For treated products, after paragraph 1 shall be referred to as a product of the kind referred to as the afloat, cut, broken, broken, salted or toasted, and flour, pastas and similar. by taxable nuts and cores (including non-peanuts).

Paragraph 7. The taxable weight is the net weight of the goods.

§ 19 a. Out of here in the country, products of them in section 19, paragraph 1. The species referred to in paragraph 19 (1) shall be subject to a raw material levy with respect to the products concerned. 1, fixed tax rates.

Paragraph 2. The taxable weight is the net weight of the goods.

§ 19 b. The person responsible for the sale of raw materials taxable goods shall be registered with customs and tax administration if the turnover of taxable goods is exec. charges greater than $10,000. a year.

Paragraph 2. In companies registered in accordance with paragraph 1. 1, the taxable weight of a tax period shall be discharged on the basis of the supply from the taxable goods in the tax period.

§ 19 c. The provisions of sections 12 to 15 and 17 shall apply by analoging to the following section 19 b-registered undertakings.

20. The exemption for tax is :

1) Goods received from the abroad of an after ~ 3 registered company for the production of goods subject to the taxable subject of Chapter 1.

2) Goods used for the manufacture of goods whose extradition pursuant to section 34 of the apothecary shall be entitled, cf. Law Order no. 248 of 2. July 1962 is reserved for the apothecary.

Paragraph 2. Customs and tax administration may grant a tax exemption from the taxable goods for the manufacture of goods not subject to the provision of goods for the manufacture of goods which are not subject to the taxable person after the third party would be subject to the taxable person.

Paragraph 3. Customs and tax administration may grant authorization to compensate for the tax of tax-grade goods which are commercially available,

1) are transferred to an after ~ 3 registered establishment for the production of goods subject to the taxable subject in accordance with Chapter 1 ; or

2) used for the manufacture of goods which are shipped abroad.

Paragraph 4. Customs and tax administration may grant the authorization to compensate for the tax burden of tax-rich goods which are paid for commercial purposes abroad.

Paragraph 5. Tax amount of less than 50 kr. is not paid.

Paragraph 6. The tax minister may lay down detailed rules for the exemption or reimbursement of the tax exemption provided for in paragraph 1. 1-4.

§ 21. 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.

Chapter 3

Coverage Charge

§ 22. Of goods under the customs tariff's pos. 1806, 1901, 1904, 1905, 2008, 2105, 2106 and 2202, which are not taxable in accordance with Chapters 1 or 2, but which contain taxable ingredients, are replied to on imports from outside the EU or from certain areas 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 Article 29 of the customs Act, the rules in section 10 shall apply mutatis mulaam.

Paragraph 3. Upon receipt of goods from other EU countries, the levy shall be replied to in relation to the goods received in this country. The provisions of the Act of Law 10 a shall apply mutatis mutis

Paragraph 4. 3) The tax will be replied to in accordance with the following rates 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. In the case of a non-actual declaration, the levy shall be calculated on the basis of a customs and tax administration for the purpose of determining the weight of the taxable constituents.

Paragraph 7. If the manufacturer declaration is not made, the levy shall be calculated on the basis of a taxable ingredient content of 50%. the weight of the goods and the use of the rate for the most taxed of the taxable constituents of the goods in the product. Estiner customs and tax administration that the coverage tax calculated on the basis of the actual content of the taxable constituents of the goods would amount to a higher amount than the calculated calculation shall be calculated on the basis of one of the customs duties, the tax administration shall establish the weight of the taxable constituents.

Paragraph 8. The provisions of section 20 (4). 4, and section 21 shall apply mutatis mutis to the provisions of paragraph 1. 1 fixed tax.

Niner. 9. Businesses who wish to pay a tax in accordance with paragraph 1. 4, no. 4, shall provide necessary documentation to ensure that the product satisfies the conditions of this product. If the company is unable to present this evidence, the levy shall be paid in accordance with paragraph 1. 4, no. 3.

Chapter 4

Common provisions

Checks

-23. 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 in the establishments 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. 1 mentioned material shall be provided at the request of the request or submitted to customs and tax administration.

Paragraph 4. Suppliers of raw materials and packaging for the manufacture of goods subject to taxable in accordance with Chapter 1 shall, at the request of the request, notify the customs and tax administration information on their deliveries of goods to undertakings producing taxable goods.

Paragraph 5. Acquires shall be required to notify customs and tax management information on their purchases of taxable goods for the business.

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 a. Customs and tax administration may lay down rules on taxable goods which, in breach of the rules of this law, are not the subject of the tax, must be marked in a special way if the goods are subsequently legalied.

§ 23 b. The customs and tax administration may impose daily penalties on the owner of a company or responsible daily penalties for failure to comply with post-12 porifiits. 8 and 9, and 13 (3). Five and six. The daily penalty of fines shall be at least 1000 kr. per Day.

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

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

Penalty provisions

SECTION 26. The penalty shall be punished for intentionally or gross negligent :

1) Debt either incorrect or misleading information or keep information available to use for tax control.

2) Clause section 3, paragraph 3. 1, 2, 3 or 6, section 10 (a), ONE, TWO. pktor, or paragraph, 5, section 12, section 13 (3). 1 or 2, section 19 b, section 23 (3). 2, 3, 4, or 5.

3) Overrides terms that are set in permissions in accordance with section 7 (2). Article 13 (2) or Article 13 (3). 2.

4) Do not comply with a claim pursuant to section 10 (a) (1) (a). 2.

5) Proceees the operation of a taxable company whose registration has been suspended or withdrawn pursuant to section 3 (3). 5, or section 17, and customs and tax administration have communicated this to the establishment.

6) Over-dragons, transferor or acquired goods which are not paid by the charge, which were to have been paid for by the law, or are trying to do so.

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.

Paragraph 5. By fixing a fine for violation of section 10 (a), One or five shall be measured by a tighter fine. The same shall apply in violation of section 12 or section 13 (3). 1 or 2 if the offence involves the fact that it is not possible to establish whether or not the tax has been paid in accordance with this Act.

Paragraph 6. Has anyone committed any further violations of section 10 a, paragraph 1 1 or 5, section 12 or § 13 (3). 1 or 2, or rules laid down pursuant thereto, and shall result in the infringement of penalties, the penalty shall be aggregating for each infringement. Has anyone violated section 10 a, paragraph 1. 1 or 5, section 12 or § 13 (3). 1 or 2, or rules laid down pursuant thereto and one or more other tax laws or laws or laws, and shall result in violation of penalties, the penalty for each infringement of this law or regulations is brought together ; set out in accordance with this and the penalty for the infringement of the other tax and tax laws or the laws of the law applicable to the law on the market.

Paragraph 7. The provision in paragraph 1 shall be 6 may be deviated from where special reasons are given.

§ 26 A. For serious or repeated offences covered by section 26 (4), 3, the confiscation of the goods to which the infringement relates is to be confiscated. However, the confiscation may be omitted if the exception of the amount of tax evasion shall not exceed DKK 1000.

Paragraph 2. If the tax is to be confiscated, the taxable person shall be liable for the goods to be confiscated.

§ 27. 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

§ 28. (Aphat)

§ 28 a. (Aphat)

§ 28 b. (Aphat)

§ 28 c. (Aphat)

§ 29. In addition to the person group referred to in section 10, on the levying of taxes and duties, they shall be liable for the goods referred to in section 10 (a), for the payment of the levy in accordance with the provisions of this Act.

Paragraph 2. The transferee, transferee, or uses goods which are not paid by the charge under this law shall pay tax of the goods.

-$30. (Aphat)

§ 31. 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.

§ 32. The production or distribution of taxable goods for the purposes of the manufacturing or distribution of taxable goods in respect of the rules laid down in this Act shall be treated as a business operator.

Transicement and entry into force

§ 33. The law shall enter into force on 1. February, 1969.

Paragraph 2. (Excluded)

§ 34. (Excluded)

$35. The law does not apply to the Faroe Islands and Greenland.

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Law No 924 of 18. September 2012 amending the law on different excise duties, fuel consumption tax sloven, tonnage tax laws and various other laws (Indexing of different excise duties and the current car costs, the adjustment of tonnage tax, increase of The compensatory tax and the extension of the tax exemption for hydrogen and electric cars) shall include the following entry into force and transitional provisions :

§ 13

Paragraph 1. The law shall enter into force on 1. January 2013, cf. however, paragraph 1 2.

Paragraph 2. (Excluded)

Paragraph 3. Section 2-7 shall apply to goods from which the 1 of the 1. In January 2018, for consumption from registered undertakings, etc., is set to interpretation or import.

4-29-29. (Excluded)

Paragraph 30. Chocolate-chocolate and sugar products are subject to the chocolate tax slots clause 2 (3). 1, no. 1, as from 1. January, 2013, and by 31. In December 2014, available to consumption from registered companies, set to interpretation or import is paid a $24,61 fee. per in the case of chocolate-covered by chocolate-covered by chocolate slots ~ 2 (2) (b). 1, no. 1, as from 1. 1 January 2015 to and with the 31 st. In December 2017, for consumption from registered companies, declared for interpretation or import, a tax of $25.97 is paid. per kilogram.

Paragraph 31. Chocolate-chocolate and sugar products are subject to the chocolate tax slots clause 2 (3). 1, no. 2, as from 1. January, 2013, and by 31. In December 2014 for consumption from registered companies, set to interpretation or import is paid a tax of 20.93 kr. per kilograms and chocolate and sugar products are subject to the chocolate tax slots clause 2 (3). 1, no. 2, as from 1. 1 January 2015 to and with the 31 st. In December 2017 for the consumption of registered companies, declared for interpretation or import, a fee of 22,08 is paid. per kilogram.

Paragraph 32. The taxable goods subject to excise duty shall be subject to the section 19 (19) of the chocolate-covered person. 1, no. 1, as from 1. January, 2013, and by 31. In December 2014 for consumption from registered companies, set to interpretation or import is paid a fee of $27,62 kr. per kilograms and the subject of raw material taxable goods subject to the use of the chocolate tax slots Section 19 (3). 1, no. 1, as from 1. 1 January 2015 to and with the 31 st. In December 2017, for consumption from registered companies, declared for interpretation or import, a fee of DKK 29,14 is paid. per kilogram.

Paragraph 33. The taxable goods subject to excise duty shall be subject to the section 19 (19) of the chocolate-covered person. 1, no. 2, as from 1. January, 2013, and by 31. In December 2014 for consumption from registered companies, set to interpretation or import is paid a fee of $33,06 kr. per kilograms and the subject of raw material taxable goods subject to the use of the chocolate tax slots Section 19 (3). 1, no. 2, as from 1. 1 January 2015 to and with the 31 st. In December 2017 for the consumption of registered companies, declared for interpretation or import, a levy shall be paid for DKK 34,88. per kilogram.

Paragraph 34. The taxable goods subject to excise duty shall be subject to the section 19 (19) of the chocolate-covered person. 1, no. 3, as from 1. January, 2013, and by 31. In December 2014 for consumption from registered companies, declared for interpretation or import is paid a tax of 18.39 kr. per kilograms and the subject of raw material taxable goods subject to the use of the chocolate tax slots Section 19 (3). 1, no. 3, as from 1. 1 January 2015 to and with the 31 st. In December 2017, for consumption from registered companies, declared for interpretation or import, a tax of 19.41 DKK is paid. per kilogram.

Paragraph 35. The taxable goods subject to excise duty shall be subject to the section 19 (19) of the chocolate-covered person. 1, no. The fourth, as of, from 1. January, 2013, and by 31. In December 2014 for consumption from registered companies, set to interpretation or import is paid a $22,7 fee. per kilograms and the subject of raw material taxable goods subject to the use of the chocolate tax slots Section 19 (3). 1, no. The fourth, as of, from 1. 1 January 2015 to and with the 31 st. In December 2017, for consumption from registered companies, declared for interpretation or import, a fee of $23.29 is paid. per kilogram.

Paragraph 36. The taxable goods subject to excise duty shall be subject to the section 19 (19) of the chocolate-covered person. 1, no. 5, as from 1. January, 2013, and by 31. In December 2014 for consumption from registered companies, set to interpretation or import is paid a fee of 13.89 kr. per kilograms and the subject of raw material taxable goods subject to the use of the chocolate tax slots Section 19 (3). 1, no. 5, as from 1. 1 January 2015 to and with the 31 st. In December 2017, for consumption from registered companies, declared for interpretation or import, a tax of 14.65 kr is paid. per kilogram.

The noise. 37. The taxable goods subject to excise duty shall be subject to the section 19 (19) of the chocolate-covered person. 1, no. The sixth, as of which is from 1. January, 2013, and by 31. In December 2014 for consumption from registered companies, expressed in interpretation or import, a fee of $9.22 kr. per kilograms and the subject of raw material taxable goods subject to the use of the chocolate tax slots Section 19 (3). 1, no. The sixth, as of which is from 1. 1 January 2015 to and with the 31 st. In December 2017, for consumption from registered companies, declared for interpretation or import, a fee of 9,73 DKK is paid. per kilogram.

Paragraph 38. The taxable goods subject to excise duty shall be subject to the section 19 (19) of the chocolate-covered person. 1, no. Seven, as from the 1. January, 2013, and by 31. In December 2014, extraditing to consumption from registered companies, set to interpretation or import is paid a tax of $10.99. per kilograms and the subject of raw material taxable goods subject to the use of the chocolate tax slots Section 19 (3). 1, no. Seven, as from the 1. 1 January 2015 to and with the 31 st. In December 2017 for the consumption of registered companies, declared for interpretation or import, a levy of 11.59 kr is paid. per kilogram.

Stk. 39. The taxable goods subject to excise duty shall be subject to the section 19 (19) of the chocolate-covered person. 1, no. 8, as from 1. January, 2013, and by 31. In December 2014 for consumption from registered companies, set to interpretation or import is paid a fee of 5.49 kr. per kilograms and the subject of raw material taxable goods subject to the use of the chocolate tax slots Section 19 (3). 1, no. 8, as from 1. 1 January 2015 to and with the 31 st. In December 2017, for consumption from registered companies, declared for interpretation or import is paid a fee of 5.79 kr. per kilogram.

Stk. 40. Cases of coverage shall be subject to the subject of the chocolate tax slots section 22 (4). 4, no. 1, as from 1. January, 2013, and by 31. December 2014 shall be declared to be interpreted or imported, a fee of 5.49 kr. per kilograms and the subject of a tyre-liable ingredient to be covered by the chocolate tax slots Section 22 (3). 4, no. 1, as from 1. 1 January 2015 to and with the 31 st. December 2017 shall be declared to be interpreted or imported, a fee of 5.79 kr. per kilogram.

Paragraph 41. Cases of coverage shall be subject to the subject of the chocolate tax slots section 22 (4). 4, no. 2, as from 1. January, 2013, and by 31. December 2014 is set to interpretation or import, a levy of 10,99 is paid. per kilograms and the subject of a tyre-liable ingredient to be covered by the chocolate tax slots Section 22 (3). 4, no. 2, as from 1. 1 January 2015 to and with the 31 st. December 2017 shall be declared to be interpreted or imported, a levy of 11.59 kr. per kilogram.

Paragraph 42. Cases of coverage shall be subject to the subject of the chocolate tax slots section 22 (4). 4, no. 3, as from 1. January, 2013, and by 31. December 2014 is set to interpretation or import, a fee of $24,61 kr. per kilograms and the subject of a tyre-liable ingredient to be covered by the chocolate tax slots Section 22 (3). 4, no. 3, as from 1. 1 January 2015 to and with the 31 st. December 2017 shall be declared to be interpreted or imported, a tax of $25.97 is paid. per kilogram.

Stop. 43. Cases of coverage shall be subject to the subject of the chocolate tax slots section 22 (4). 4, no. The fourth, as of, from 1. January, 2013, and by 31. December 2014 will be set to interpretation or import, a tax of $20.93 will be paid. per kilograms and the subject of a tyre-liable ingredient to be covered by the chocolate tax slots Section 22 (3). 4, no. The fourth, as of, from 1. 1 January 2015 to and with the 31 st. December 2017 shall be declared to be interpreted or imported, a fee of 22,08 is paid. per kilogram.

Stop. 44-59. (Excluded)

1) Section 2 (2). 1, no. This is an effect from 1 to 2 in this text. January 2018, cf. Section 13 (1). Three, in the law. 924 of 18. September 2012. The tax on the one and the 1. January, 2013, and by 31. December 2014 and the tax on 1. 1 January 2015 to and with the 31 st. December 2017 is found in section 13 (1). 30-31, in law no. 924 of 18. September 2012, which is printed before these notes.

2) Section 19 (1). 1, no. This is an effect from 1 to 8, and with 1 8. January 2018, cf. Section 13 (1). Three, in the law. 924 of 18. September 2012. The tax on the one and the 1. January, 2013, and by 31. December 2014 and the tax on 1. 1 January 2015 to and with the 31 st. December 2017 is found in section 13 (1). 32-39, in law number. 924 of 18. September 2012, which is printed before these notes.

3) Section 22 (2). 4, no. This is an effect from 1 to 4, and with 1 4. January 2018, cf. Section 13 (1). Three, in the law. 924 of 18. September 2012. The tax on the one and the 1. January, 2013, and by 31. December 2014 and the tax on 1. 1 January 2015 to and with the 31 st. December 2017 is found in section 13 (1). 40-43, in law number. 924 of 18. September 2012, which is printed before these notes.