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Generic Tax Name Excise duty - Tax on ice cream
Tax name in the national language Afgift af konsumis
Tax name in English Tax on ice cream
Member State DK-Denmark
Tax in force since 1946/12/21
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 tax on ice cream, see Statutory Notice No 115 of 31. January 2012 (Isafgiftsloven).

 
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

Ice cream, either made in the country or imported.
 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

Rates in 2015

 

DKK./L 
Icecream with a content of sugar above 0.5 g per 100 ml. 6.98
Icecream with a content of sugar below 0.5 g per 100 ml. 5.58
Icecream mix (soft ice cream for example) with a content of sugar above 0.5 g per 100 ml. 6.98
Icecream mix (soft ice cream for example) with a content of sugar below 0.5 g per 100 ml. 5.58

By Law no 524 of 12 June 2009 the duty was increased for icecream with a high content of sugar. This change applies from 1. January 2010.
 
Tax due date

On delivery of the goods from the registered businesses.
 
Tax collector

 
Special features

Declaration:

Businesses are required to register with the customs service.

The businesses are obliged, after the end of a tax period of one month and not later than the 15th of the following month, to declare to the customs service the quantity of goods delivered during the month.

The tax on goods delivered during any month must be paid before the 15th day of the following month.

 

Imports:

The tax on imported goods becomes due on entry, and is payable before the 16th day of the month following that in which the goods were imported. Registered businesses are, however, allowed to take the goods into stock without being assessed for tax at the time of entry.
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ad

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 264.46 DKK 0.01
2011 217.08 DKK 0.01
2010 201.32 DKK 0.01
2009 175.03 DKK 0.01
2008 179.79 DKK 0.01
2007 179.61 DKK 0.01
2006 189.29 DKK 0.01
2005 180.21 DKK 0.01
2004 180.56 DKK 0.01
2003 179.05 DKK 0.01
2002 174.20 DKK 0.01
2001 170.16 DKK 0.01
2000 168.11 DKK 0.01

Comments