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Generic Tax Name Excise duty - Cigarette paper, chewing tobacco and snuff
Tax name in the national language Afgift af cigaretpapir, skrÄ og snus (Forbrugsafgiftsloven)
Tax name in English Excise duty on cigarette paper, chewing tobacco and snuff
Member State DK-Denmark
Tax in force since 1955/03/14
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 different consumption taxes, see Statutory Notice No 56 of 29 January 2008 and later amendments.

 
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

 
Rate(s) Structure

- The tax on cigarette paper for one cigarette amounts to DKK 0.05.

- The tax on packeted chewing tobacco and snuff amounts to DKK 73.95 per kg.

- The tax on other chewing tobacco amounts to DKK 268.44 per kg.

 
Tax due date

 
Tax collector
 
Special features

Declaration:

- Businesses producing or importing taxable goods are required to register with the customs service.

- Businesses are required, after the end of a tax period of one month but not later than the 15th of the following month, to declare to the customs service the quantity delivered during the month.

- The duty on goods delivered during one month must be paid before the 15th day of the following month.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214azj

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 35.05 DKK 0.00
2011 29.39 DKK 0.00
2010 28.07 DKK 0.00
2009 28.16 DKK 0.00
2008 30.17 DKK 0.00
2007 32.09 DKK 0.00
2006 30.21 DKK 0.00
2005 37.41 DKK 0.00
2004 43.08 DKK 0.00
2003 55.77 DKK 0.00
2002 56.59 DKK 0.00
2001 62.29 DKK 0.01
2000 67.66 DKK 0.01

Comments