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Generic Tax Name Excise duty - CFC, HFC, PFC, and SF6
Tax name in the national language CFC - afgiftsloven
Tax name in English Excise duty on CFC, HFC, PFC, and SF6
Member State DK-Denmark
Tax in force since 1988/12/21
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law on duty on certain ozon layer destructive substances and certain greenhouse gasses, see statutory notice no. 599 of 11 June 2007.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Registered businesses.

 
Tax object and basis of assessment

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Substances used in aircondition systems in cars.

 
Rate(s) Structure

Rates in 2015: 

- Trichlorfluormethan (CFC-11) 30 DKK per kg
- Dichlordifluormethan (CFC-12) 30 DKK per kg
- Trichlortrifluorethan (CFC-113) 30 DKK per kg
- Dichlortetrafluorethan (CFC-114) 30 DKK per kg
- Chlorpentafluorethan (CFC-115) 30 DKK per kg
- Bromchlordifluormethan (halon-1211) 30 DKK per kg
- Bromtrifluormethan (halon-1301) 30 DKK per kg
- Dibromtetrafluorethan (halon-2402) 30 DKK per kg
- HFC-23 (R-23) 600 DKK per kg
- HFC-32 (R-32) 101 DKK per kg
- HFC-41 (R-41) 15 DKK per kg
- HFC-43-10mee (R-43-10mee) 246 DKK per kg
- HFC-125 (R-125) 525 DKK per kg
- HFC-134 (R-134) 165 DKK per kg
- HFC-134a (R-134a) 215 DKK per kg
- HFC-143 (R-143) 50 DKK per kg
- HFC-143a (R-143a) 600 DKK per kg
- HFC-152a (R-152a) 19 DKK per kg
- HFC-227ca (R-227) 483 DKK per kg
- HFC-236fa (R-236-fa) 600 DKK per kg
- HFC-245ca (R-245ca) 96 DKK per kg
- HFC-245fa (R-245fa) 155 DKK per kg
- HFC-365mfc (R-365mfc) 119 DKK per kg
- R-404A (HFC-143a/HFC-125/134a) 588 DKK per kg
- R-407C (HFC-32/HFC-125/134a) 266 DKK per kg
- R-410A (HFC-32/HFC-125) 313 DKK per kg
- R-413A (HFC-134a/PFC-218/HFC-600a) 308 DKK per kg
- R-507 (HFC-125/HFC-143a) 598 DKK per kg
- R-508A (HFC-23/PFC-116) 600 DKK per kg
- R-508B (HFC-23/PFC-116) 600 DKK per kg
- Svovlhexafluorid (SF6) 600 DKK per kg
- Perfluormethan (R-14) 600 DKK per kg
- Perfluorethan (R-116) 600 DKK per kg
- Perfluorpropan (R-218) 600 DKK per kg
- Perfluorcyclobutan) 600 DKK per kg
- Perfluorhexan) 600 DKK per kg
- Perfluorbutan) 600 DKK per kg
- Perfluorpentan) 600 DKK per kg
 
Tax due date

The goods are released from a registred business.

 
Tax collector

 
Special features

Declaration:

Manufactures and importers are required to register with the Tax and Customs service. Registered businesses can receive goods liable to duty from another registered business and abroad without paying the excise duty.

Registered businesses are required to declare to the tax and customs service the taxable value of the goods released at the end of each tax period (the month) and at the latest by the 15th day of the following month. The excise duty must be paid before the 15th of the following month.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214azi

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 71.58 DKK 0.00
2011 69.91 DKK 0.00
2010 55.80 DKK 0.00
2009 54.79 DKK 0.00
2008 57.42 DKK 0.00
2007 53.31 DKK 0.00
2006 55.31 DKK 0.00
2005 53.40 DKK 0.00
2004 51.66 DKK 0.00
2003 56.51 DKK 0.00
2002 56.77 DKK 0.00
2001 48.03 DKK 0.00
2000 0.10 DKK 0.00

Comments