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Generic Tax Name Excise duty - PVC and phtalates tax
Tax name in the national language Afgift af polyvinylklorid og ftalater (PVC-afgiftsloven)
Tax name in English PVC and phtalates tax
Member State DK-Denmark
Tax in force since 2000/01/01
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 no. 253 of 19. March 2007 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 business.

 
Tax object and basis of assessment

Goods containing soft PVC and phtalates.

 

Weight or measurement (m2) of PVC and phtalates.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Diplomatic services and international organisations are exempt from excise duty.

 
Rate(s) Structure

Goods containing soft PVC:

 

 

Tax when containing phtalates

Reduced tax when containing other softener than phtalates

1) Soft pipes and tubes

DKK 3.50 per kg

DKK 1.40 per kg

2) Floor and wall coverings made from support materials impregnated with PVC

DKK 0.30 per kg

DKK 0.16 per kg

3) Other floor and wall coverings

DKK 3.00 per kg

DKK 1.60 per kg

4) Cork tiles

DKK 0.30 per kg

DKK 0.16 per kg

5) Tape and self-adhesive foils, softened

DKK 3.50 per kg

DKK 1.40 per kg

6) Tape and self-adhesive foils, non-softened

-

DKK 2.00 per kg

7) Roofing foils, softened

DKK 3.50 per kg

DKK 1.40 per kg

8) Membrane foils, softened

DKK 3.50 per kg

DKK 1.40 per kg

9) Roofing sheets, softened

DKK 3.50 per kg

DKK 1.40 per kg

10) Skylight, softened

DKK 3.50 per kg

DKK 1.40 per kg

11) Plastic sleeves and folders

DKK 0.05 each

DKK 0.02 each

12) Periodicals file holder

DKK 0.33 each

DKK 0.13 each

13) Binders

DKK 0.28 each

DKK 0.11 each

14) Gloves, aprons, and protective suits

DKK 3.60 per kg

DKK 1.08 per kg

15) Rainwear

DKK 3.60 per kg

DKK 1.08 per kg

16) Tarpaulin

DKK 1.70 per m2

DKK 0.42 per m2

17) Curtains, blinds, table linen etc.

DKK 0.60 per kg

DKK 0.32 per kg

18) Cables, wires, cords

DKK 2.48 per kg

DKK 0.91 per kg

19) Gutters and drainpipes

DKK 0.25 per kg

DKK 0.10 per kg

 
Tax due date

Monthly.

 
Tax collector

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214azr

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 20.63 DKK 0.00
2011 21.15 DKK 0.00
2010 23.27 DKK 0.00
2009 25.45 DKK 0.00
2008 36.33 DKK 0.00
2007 41.71 DKK 0.00
2006 44.27 DKK 0.00
2005 44.58 DKK 0.00
2004 43.00 DKK 0.00
2003 50.27 DKK 0.00
2002 54.63 DKK 0.00
2001 65.86 DKK 0.01
2000 31.11 DKK 0.00

Comments