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Generic Tax Name Excise duty - Sealed NiCad-batteries
Tax name in the national language Afgift af hermetisk forseglede nikkel cadmium akkumulatorer
Tax name in English Excise duty on sealed NiCad-batteries
Member State DK-Denmark
Tax in force since 1993/01/01
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 on excise duty on sealed NiCad‑batteries, see Law No 1251 of 6 December 2006.

 
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

NiCad‑batteries which are hermetically sealed.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Diplomatic services and international organisations are exempt from excise duty.

 
Rate(s) Structure
  • NiCad loose round cells, single or assembled button cells or gasket: DKK 6 per piece.
  • Assembled NiCad round cells: DKK 36 per parcel, minimum DKK 6 per piece.
 
Tax due date

Registered businesses are required to declare to the tax and customs service the taxable amount 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.

 
Tax collector
 
Special features

Manufacturers are required to register with the tax and customs service. Importers can register with the tax and customs service. Registered businesses can receive goods liable to duty from other registered businesses and abroad without paying the excise duty.

At the entry of certain articles which are not themselves subject to tax as above, but which contain ingredients, NiCad‑batteries, which are taxable according to these regulations, a duty is levied on the basis of the number of the taxable goods. The taxable amount must be stated in a declaration from the manufacturer.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214azk

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1.29 DKK 0.00
2011 2.91 DKK 0.00
2010 4.22 DKK 0.00
2009 5.92 DKK 0.00
2008 11.80 DKK 0.00
2007 17.00 DKK 0.00
2006 22.58 DKK 0.00
2005 23.69 DKK 0.00
2004 21.73 DKK 0.00
2003 14.66 DKK 0.00
2002 20.24 DKK 0.00
2001 19.66 DKK 0.00
2000 20.97 DKK 0.00

Comments