Publication of the law on the levy of mineral phosphate in feed phosphate

This shall be used to declare the levy on mineral phosphate in feedingstuffs, cf. law no. 469 of 9. June 2004, with the changes resulting from paragraph 2 of Law No 1433 of 22. In December 2004, Section 17 of Law No 325 of 18. May 2005, section 25 of Law No 428 of 6. June 2005, section 85 of law no. 1336 of 19. In December 2008 and Section 9 of Law No 554 of 2. June 2014.

Commartiable goods and tax rate

§ 1. A levy shall be paid to the treasury of the content of mineral phosphorous phosphorus, monodicalcium phosphate, monocalcium phosphate, dicalcium phosphate, phosphate and similar means, which may be used as nutrition for animal feed (feed phosphates).

Paragraph 2. A levy shall be paid to the treasury of goods containing feed feed and which may be used as nutrient to animals (mucous-toxic goods).

§ 2. The tax is DKK 4 kr. per kg of mineral phosphate contained in feed phosphate.

Entered Companies

§ 3. The manufacturer shall report its establishment to customs and tax administration in accordance with the registration of the tax authorities in accordance with the provisions of the Committee on the Internal Revenue of the Regulation. however, paragraph 1 3.

Paragraph 2. The person from abroad for resale receiving feed feedingstuffs must notify his company for registration in customs and tax administration, cf. however, paragraph 1 3.

Paragraph 3. The customs and tax administration shall, upon request, provide an authorization to refrain from registration and payment of the levy, cf. paragraph 4 and 5 if the company alone uses mineral phosphoous phospho;

1) other purposes other than nutrition to animals,

2) the production of nutrition to animals where the bulk is not allocated to farm animals,

3) resale to undertakings which use the feed phosphate for the purposes referred to in point (2). One and two.

Paragraph 4. This is a condition for the authorization provided for in paragraph 1. 3 that the undertaking receiving feed phosphate at resale shall make a declaration that it will apply only as referred to in paragraph 1. 3, no. In the case of derogation, the establishment must equal a tax on sale to other purposes other than those referred to in paragraph 1. 3.

Paragraph 5. The customs and tax administration may revoke an authorization pursuant to paragraph 1. 3 if a company is repeatedly reusing or resell feed phosphate for purposes other than those referred to in paragraph 1. 3.

Paragraph 6. Proof of registration shall be issued to the registered establishments.

§ 4. The registered establishments shall be eligible without the charge being enriched, from abroad and from other registered undertakings to receive taxable feed phosphate for resale.

Paragraph 2. The customs and tax authorities shall notify undertakings which are not registered after Article 3, grant for exemption under the same conditions as in section 3 (3). 3 and 4. Notwithstanding the exemption, the company shall respond to a tax on sale to other purposes other than those referred to in section 3 (1). 3.

Paragraph 3. Customs and tax administration may revoke an appropriation for exemption from a charge, if a company is repeatedly using or resell feed phosphate for any other use other than that referred to in section 3 (4). 3.

Tax period and inventory of the taxable quantity

§ 5. For organizations that are also registered after the value tax slots, the tax period after that law is the same as the company tax period after the value tax slop.

Paragraph 2. For other establishments, the tax period is the month.

§ 6. Registered undertakings shall make up the taxable quantity for a tax period as the weight of mineral phosphate contained in feed feed and delivered 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 decision shall be specified in accordance with rules laid down by the governmental customs and tax authorities.

§ 7. In the taxable amount, in accordance with section 6, a mineral phosphabial phosphame shall be deduculed in :

1) goods delivered to another registered enterprise, cf. Section 4 (4). 1,

2) goods delivered to undertakings covered by Section 3 (1). Article 4 (3) or Article 4 (4), 2,

3) goods used for the production of goods covered by Section 3 (3). 3, no. 1 and 2,

4) goods shipped abroad ;

5) goods which have been lost at fire or similar in the company or in the case of transport to and from this one ; and

6) goods returned to the establishment, where the purchaser is shown to be the price of the product, 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

§ 8. 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.

§ 9. The tax administration may provide companies with the payment of the amount of the feed feed referred to in section 7 (3). 1, no. 4, as well as of feed phosphate used in accordance with section 3 (3). 3, no. One and two is a condition that the annual compensation is at least 500 kroner.

Paragraph 2. The customs and tax administration shall lay down detailed rules for accounting and duty-free checks in accordance with paragraph 1. 1.

Financial provisions

§ 10. Manufacturing undertakings shall keep accounts of the quantity of taxable mineral phosphaus in manufactured goods, the time 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. The customs and tax administration shall lay down detailed rules for the accounting officers of the registered companies.

Afriction of the levy

§ 11. Registered undertakings shall indicate, after the end of each tax period, the quantity of mineral phosphate in feedingstuffs for which the business is to be paid, cf. sections 6 and 7, 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.

§ 12. 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.

Tax of goods received from abroad

§ 13. Of mineral phosphate imported from sites outside the European Union or from certain areas not covered by the tax area of the EU Member States, the tax on importation shall be replied to in accordance with the tax area in the feed feed. however, sections 4 and 8. The levy shall be settled according to the rules of Chapter 4 of the Customs Code, cf. however, paragraph 1 2. No indication or response shall be paid if the consignee can prove that payment after sections 19 or 20 or the feed phosphate alone shall be used for purposes referred to in section 3 (2). 3, no. One and two.

Paragraph 2. In the case of goods imported by a company registered after Article 29 of the customs Act, the rules shall apply mutatis mulaam.

§ 14. In the case of imports of feed phosphate from countries not mentioned in section 13, the levy shall be replied to in respect of the goods received in this country, cf. however, sections 4 and 8. Corporate operators must, before the consignment of taxable goods from abroad, report to customs and tax administration. No indication or charges shall be given if the consignee can prove that payment is made in accordance with sections 19 or 20 or the feed phosphate alone shall be used for purposes referred to in section 3 (3). 3, no. One and two.

Paragraph 2. The people in paragraph 3. 1 the operators referred to in paragraph 1 shall indicate, after the end of each tax period, the quantity of feed phosphate received by the undertaking during the period and the payment of the levy to customs and tax administration. The declaration and payment shall be made in accordance with the rules laid down in § § 2, 3 and 5 to 7 and 8 (8) (3). 1, no. 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) Two-four, on the levying of taxes and levies, etc. No indication or charges shall be given if the consignee can prove that payment is made after ~ § 19 or 20.

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. Establishments subject to paragraph 1. 1 or Section 13 shall keep accounts of the quantities of mineral phosphoeous phosphoeous phosphoec. The provisions of section 10 (1). 2 shall apply mutatis mutis.

Coverage Expense

§ 15. The taxable goods shall be paid on imports from premises outside the EU or from certain areas not covered by the tax area of the relevant 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 Two and three. However, there is no response to the tax of goods covered by Section 3 (3). 3, no. One and two.

Paragraph 2. Tax as referred to in paragraph 1 shall not be given. 1 if the consignee can prove that payment has been made after ~ § 19 or 20.

Paragraph 3. In the case of goods imported by a company registered after paragraph 29 of the customs Act, the rules in section 14 (4) shall apply. ONE, TWO. pkt., and paragraph. 2-5, corresponding use, cf. however, paragraph 1 2.

Paragraph 4. In other cases, the levy shall be paid in respect of the goods received in this country, cf. however, paragraph 1 2. The provisions of section 14 (4). ONE, TWO. pkt., and paragraph. 2-5, shall apply mutatis mutis.

Paragraph 5. The levy shall be paid at the rate in section 2 on the basis of the weight of mineral phosphor.

Paragraph 6. In the course of the continuation, delivery or receipt of the goods referred to in paragraph 1. 1 shall state the weight of mineral phosphoec.

Paragraph 7. Can the declaration in paragraph 1 of 5 shall not be documented, or is the weight specified significantly less than the actual content of phospha; deducted from the calculated natural content, the quantity of taxable quantity shall be determined for the total contents of phospha; deducted from the expected natural state ; content.

Paragraph 8. sections 8 and 9 shall apply mutatis mutations to the cost of the tyre.

Goods to be brought from abroad

§ 16. Section 9 (1). The provisions of 2 and 3 of the levy on taxes and duties etc. shall apply mutatis muted to operators who are commuting feedingstuffs from other EU countries to their use in their own activities.

Checks

§ 17. Customs and tax administration shall, where deemed necessary be deemed necessary, at all times against appropriate credentials and without a court order of access to establishments covered by the law, including undertakings granted for the granting of the authorization ; exemption from exemption from Article 3 (3). Article 4 (3) and section 4 (4), 2, and to verify the sales of companies, business books, other accounting documents, and so on.

Paragraph 2. The holders of companies and persons employed in undertakings shall provide the instructions and assistance provided for in paragraph 1 to the customs and tax administration, where appropriate. 1 oversight.

Paragraph 3. Material referred to in paragraph 1. 1, on the request of the customs and tax administration, shall be handed down or sent to it.

Paragraph 4. Commercial operators must, at the request of their request, notify the customs and tax authorities with information on their purchases of taxable goods for the undertaking.

Paragraph 5. Supplier of taxable goods shall, at the request of request, notify the customs and tax administration information on their deliveries to operators.

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 all times against appropriate identification and without a court order of access to the inspections 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 authorities ' access to this information shall also include an electronic access.

Niner. 9. The police shall provide customs and tax management assistance for the implementation of the checks provided for in paragraph 1. One and seven. The Minister of Justice may lay down detailed rules on the subject of negotiations with the tax minister.

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

Other provisions

§ 19. Foreign companies registered in this country according to the rules of the VAT slots Section 47 (3). In the case of distance selling, feed phosphates or coverage of the products subject to the country of sale shall not, however, be subject to section 3 (2). 3, no. 1 and 2 shall be notified of the registration under this law in customs and tax administration when the total amount of goods subject to taxable goods exceeds DKK 280,000. annually, cf. however, sections 4 and 8. For these undertakings, the quantity of the taxable weight shall be discharged to the country during the period of distance sold to the country during the period of distance selling. The decision shall be made in accordance with the rules in section 15 (1) 5-7.

20. Other foreign companies other than those covered by Section 19 which provide feed-to-products or to the non-registered goods for non-registered establishments for distance selling to the country shall not, however, be covered by section 3 (4). 3, no. 1 and 2 may be registered under this law and pay the fees here in the country, cf. however, sections 4 and 8. The registration may take place at a resident ' s representative. The decision shall be made in accordance with the rules in section 15 (1) 5-7.

§ 21. The transferee, transferee, or uses goods which are not paid for by this law shall correspond to the tax of the goods, or which are not paid.

Paragraph 2. 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 (8) are not payable. 1, no. The same applies to the levying of taxes and levies, etc.,

§ 22. (Aphat)

-23. (Aphat)

§ 24. (Aphat)

§ 25. In addition to the person group referred to in § 10, on the levying of taxes and taxes, etc., they shall be liable in section 14 (4). 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.

SECTION 26. 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

§ 27. " 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) is breaching section 3 (3). 1 or 2, section 10 (4). Paragraph 14, paragraph 14. ONE, TWO. pkt., section 19, 1. a point or a section 29 paragraph. 3-5,

3) will override the terms set out in accordance with section 9 (3). 2,

4) fail to comply with an injunction notified in accordance with section 14 (1). FOUR, ONE. pkt., or section 17 (3). 2-5,

5) the operation of a taxable company, whose registration has been withdrawn after Section 12 and customs and tax administration has communicated this to the establishment, or

6) 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. Unless higher penalties have been inflited on the section 289 of the penal code, the person who commits one of the provisions referred to in paragraph 1 shall be penalised. 1 or 2 of the aforementioned infringements, in the case of presets to exclude the Treasury, with a fine or maximum sentence until 1 year and 6 months.

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

§ 28. 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 this law.

Transicement and entry into force

§ 29. The Tax Minister sets the date of the entry into force of the law, cf. however, paragraph 1 9 and 10. The tax minister may decide that the provisions of section 3 (1). 1 3, shall enter into force prior to the provisions of the law.

Paragraph 2. The law shall apply to goods from which the law comes from or consumed in registered undertakings, expressed in interpretation, be brought or received from abroad.

Paragraph 3. Undertakings recorded after the entry into force of the law must stock up the stock inventory of feed phosphate and of the subject of the products subject to the subject of a toxic waste. In the case of the products subject to cover, the goods must be manufactured or acquired at the time of the date of submission of this law.

Paragraph 4. Companies which are not covered by paragraph 1. 3 and, in the case of resale or use of the entry into force of the law, an inventory of feed or of the toxic goods subject to cover has been purchased at the time of the postponement of this Act, where the taxable quantity is 1,250 ; in the case of the entry into force of the law, no later than 15 days following the entry into force of the law into customs and tax administration, an inventory of their total storage stocks shall be presented. The customs and tax administration shall lay down detailed rules for the decision.

Paragraph 5. Establishments subject to paragraph 1. 3 or 4 shall give the administration of customs and tax administration to check the inventory of warehouses, business books, etc., and the holders of persons employed in business, must grant customs and tax administration, where appropriate ; guide and assistance.

Paragraph 6. Establishments subject to paragraph 1. 3, within 15 days of the entry into force of the law, shall pay the tax of the levy referred to in paragraph 3 the inventory of the products subject to excise duty shall be subject to customs and tax administration.

Paragraph 7. Establishments subject to paragraph 1. 4 shall, within 15 days of the entry into force of the law, deposit the fee of the levy referred to in paragraph 4 mentioned inventory and tax administration.

Paragraph 8. The tax shall be referred to in paragraph 1. 6 or 7 not in a timely manner, the section 11 shall apply by analogy.

Niner. 9. For the year 2005, the size of the basic debtor, which is to be determined on an annual basis, shall be proportionate, proportionate to the number of months in which the levy on mineral phosphate in feedingstuffs shall be levied in 2005. The amorality of the local authority of the buildings concerned in 2005 will then be 2% cut off the proportionate reduction. The one in section 2 (2). FOUR, FOUR. pkt;, in the law on taxation for the municipalities of fixed properties, the promotion of the calculation of a possible subsidy to the Copenhagen, Frederiksberg and Bornholm Municipalities are fixed for the tax year 2005 to 8.0 per blood donation, fixed basic debt reduction. The promoters mentioned are rounded up to 2 decimal places.

Paragraph 10. In the case of the year 2005, the establishment of the basic debt for individual property is to be carried out by shortening of the property taxes due to payment on 1. July 2005 or later. In the case of more than one instalment, the reduction shall be distributed evenly on all the rates. If the reduction is not fully in the case of truncation, the excess shall be paid out of the 1. Oct 2005 to the property owner, cf. § 29, paragraph. One, in the law of taxation for the municipal municipal properties.

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

§ 31. (Udelades) 1)

§ 32. (Udelades) 1)

1) section 31-32 is related to changes in other laws.