Waste and Raw Materials
Consolidated Act No. 570 of 3rd August 1998 on Taxes on Waste and Raw Materials as amended by Act No. 1034 of 23rd December 1998 and Act No. 380 of 2nd June 1999
PART 1
Raw Materials
Scope of Taxation
1.-(1) Anyone who is commercially extracting raw materials comprised by the Act on Raw Materials shall be subject to taxation.
(2) The taxable amount of raw materials shall be converted into cubic metres according to the conversion factors featuring on the list in Annex 1. Amounts are rounded down to the next whole cubic metre.
2.-(1) Anyone who is commercially receiving from abroad raw materials featuring on the list in Annex 2 shall be subject to taxation.
(2) The taxable amount of raw materials shall be converted into cubic metres according to the conversion factors featuring on the list in Annex 2. Amounts are rounded down to the next whole cubic metre.
2 a.-(1) Enterprises extracting or receiving from abroad an amount of raw materials not exceeding 200 cu.m. annually shall not be subject to taxation.
Tax Rates
3.-(1) The tax amounts to DKK 5/cu.m. raw material.
Registered enterprises
4.-(1) Enterprises commercially extracting taxable raw materials, cf. section 1(1), or commercially receiving from abroad raw materials featuring on the list in Annex 2 shall be registered with the central customs and tax authorities.
(2) Registered enterprises are entitled, without having settled the tax, to receive from another registered enterprise or from abroad taxable raw materials.
Statement of taxable amount
5.-(1) Registered enterprises delivering raw materials that have not been processed or have only been subjected to a single processing, separation, crushing, air-drying or similar simple processing, shall state the taxable amount as the amount of raw materials delivered from the enterprise during the tax period.
(2) Registered enterprises using raw materials in more sophisticated processes that, in addition to water, require additional materials, heating, burning and similar, shall include the amount of raw materials consumed in the delivery pursuant to subsection 1.
(3) The amount of taxable raw materials delivered abroad after having been subjected to processing on shore or delivered to another registered enterprise pursuant to section 4(2) shall be deducted from the statement pursuant to subsection 1.
Tax exemption
6.-(1) The following materials shall be exempt from taxation:
1) Raw materials extracted with the purpose of beach reclamation.
2) Seabed materials deriving from dredging (dredging sludge) that are subsequently recovered as raw materials.
3) Residues and waste products extracted from closed-down landfills etc.
4) Top soil and mould delivered free of charge.
Reimbursement of tax
7.-(1) In case of commercial delivery abroad of raw materials that have been subjected to processing on shore the tax paid will be reimbursed by the central customs and tax authorities.
8.-(1) (Repealed by Act No. 1071 of 23/12 1992).
PART 2
Waste
Scope of Taxation
9.-(1) Waste led to an enterprise required to register shall be subject to taxation.
(2) Furthermore, lime used for flue gas cleaning in waste incineration plants shall be subject to taxation.
(3) The following materials shall be exempt from taxation:
1) Biomass waste that may be led to incineration plants without assignment from the local council in accordance with Statutory Order from the Ministry of Environment and Energy No. 638 of 3rd July 1997 on Biomass Waste, delivered in loads containing exclusively this type of waste.
2) Clean filling earth and clean soil led to landfills in whole, separate loads and used for daily cover or final cover.
3) Compost meeting the requirements for use without a special licence under the provisions of section 19 of the Environmental Protection Act, used for final cover at landfills.
4) Waste removed from closed-down waste disposal facilities (landfills, landfills for inert waste, mono-landfills) that are not covered by section 11(6).
5) Hazardous waste, including health-care risk waste led to incineration plants in loads containing exclusively hazardous waste.
(4) In a subsequent environmental approval and registration of a waste disposal facility tax shall be paid on waste. Regional environmental authorities will state the weight of waste.
Tax Rates
10.-(1) has been amended taking effect on 1/1-1999, see at the end of the document.
10.-(1) The tax shall amount to DKK375/tonne waste delivered to landfills. The tax shall amount to DKK280/tonne waste delivered to incineration with electricity generation or co-generation of electricity and heating, provided that the electricity generation accounts for at least 10 per cent of the total energy generation of the facility in the tax period. For waste delivered to other types of incineration, the tax shall amount to DKK330/tonne waste. The taxable weight is the gross weight of the waste, cf. however, subsections 2 and 3.
(2) For dried sewage sludge the taxable weight shall be three times the gross weight.
(3) For sludge from wastewater treatment plants incinerated at a sludge incineration plant located at or in connection with the wastewater treatment plant in question, the taxable weight shall be four times the dry matter weight. The dry matter weight shall be stated on the basis of
1) measurement of sludge amount after stabilisation or digestion, but before dewatering of the sludge, and
2) the dry matter content in the sludge at the same location in the facility stated on the basis of representative random samples drawn and analysed by an independent, approved laboratory.
(4) The taxable weight shall be determined by use of a weigh-bridge approved by the central customs and tax authorities, cf. however subsection 3.
Registered enterprises
11.-(1) Enterprises and facilities receiving waste for landfilling or incineration covered by the local council’s duty of assignment or a local collection scheme shall be registered with the central customs and tax authorities.
(2) Enterprises and facilities landfilling or incinerating at their own premises in-plant waste covered by the local council’s duty of assignment, shall be registered with the central customs and tax authorities.
(3) Sludge incineration plants located at or in connection with a wastewater treatment plant shall be registered with the central customs and tax authorities.
(4) Enterprises and facilities co-incinerating waste with the purpose of recovering materials in the waste in their production shall be required to register. Tax shall only be paid on waste covered by the local council’s duty of assignment that is led to the production plant together with other raw materials etc.
(5) Landfill facilities for residues from power plants based on fossil fuel or biomass shall be registered with the central customs and tax authorities. Residues from such power plants recovered in building and construction works shall be exempt from registration, unless the duty to register follows from subsection 1.
(6) Enterprises receiving waste from abroad destined for landfilling or incineration shall be registered with the central customs and tax authorities.
(7) The following facilities shall be exempt from the duty to register:
a) Facilities for the incineration of health-care risk waste.
b) Special facilities for the destruction of hazardous waste.
c) Facilities for the disposal of soil contaminated with oil, chemicals or heavy metals as well as dredging sludge.
(8) It is a precondition for the exemption that the facility does not receive other waste covered by the duty of assignment.
Statement of taxable weight
12.-(1) Registered enterprises shall state the taxable weight for the tax period on the basis of amounts of waste led to the enterprise in the period, with deduction of the part of taxable waste subsequently removed from the enterprise in the period. If the weight of waste removed is larger than the weight of waste received in the period, the surplus weight shall be carried forward for deduction in the following tax periods.
(2) For incineration of waste in power plants based on fossil fuel or biomass, the taxable weight shall be stated as the weight of waste received at the enterprise in the period.
(3) Enterprises required to register under section 11(4) wishing to recover materials in waste for incineration may achieve tax exemption for the part of waste recovered in its production. It is a precondition for the exemption that the enterprise can substantiate the proportion of materials recovered in the products of the enterprise.
12 a.-(1) The Minister for Environment and Energy can grant a complete or partial compensation to the local council for expenses incurred from the waste tax at the delivery of oil and chemical contaminated sand from beach clean-up for incineration or landfilling at registered plants, cf. section 11.
(2) The compensation shall be granted on the basis of the local council’s statement of the amount of oil and chemical contaminated sand from beach clean-up as well as the waste tax paid by the local council.
(3) The Minister for Environment and Energy can lay down detailed rules on the administration of the scheme.
(4) The Minister for Environment and Energy can authorise an agency under the Ministry or a similar institution to discharge the powers conferred upon the Minister under this provision.
(4) The Minister can lay down rules on the title to complain against decisions taken by authorisation, cf. subsection (4) above, and decide that the decisions cannot be brought before the Minister.
PART 3
Accounting and settlement etc. for registered enterprises
Accounts, reports etc.
13.-(1) The tax period is the quarter.
14.-(1) Registered enterprises shall keep accounts that can form the basis for settlement of the tax and for the control of payment of the tax. Accounting records shall be kept for 5 years after the end of the financial year.
(2) Weighing reports and similar shall state the tax rate paid and the total amount of the tax.
(3) Enterprises extracting or receiving from abroad raw materials under Part 1 shall keep accounts of delivery of raw materials or finished goods as mentioned in section 5(2). Furthermore, accounts shall be kept of the receipt of unsettled goods.
(4) Enterprises liable to pay taxes under Part 2 shall keep accounts of delivery and removal of waste.
15.-(1) In case of transfer of taxable goods between registered enterprises where this is possible under Parts 1 and 2 without settlement of the tax, and in case of delivery of goods for tax-exempt purposes, an invoice shall be prepared stating name and address of the consignee and the taxable amount or value.
16.-(1) At the end of each tax period and no later than the 15th of the following month, registered enterprises shall report the taxable quantities subject to taxation as well as the tax amount to the central customs and tax authorities.
(2) The report, signed by the manager in charge, shall be submitted on a special form, and the central customs and tax authorities can request more information needed for the monitoring.
(3) If the report is not filed before the time-limit stated in subsection 1 above, the central customs and tax authorities can revoke the registration of the enterprise until the outstanding report has been received by the central customs and tax authorities.
Settlement
17.-(1) Registered enterprises shall pay the tax of a tax period to the central customs and tax authorities no later than the 15th of the month following the tax period. If the liable tax amount is less than DKK 50.- the tax may be dispensed with.
(2) The central customs and tax authorities shall lay down detailed rules for payment of the tax.
(3) A fee of DKK 65.- shall be paid for reminders regarding payment of the tax.
Enforcement
18.-(1) If the tax is not paid on time, an interest of 1.3 per cent per month or fraction of a month, with a minimum of DKK 50.-, shall be paid from the 1st of the month in which the enterprise is to pay the tax.
19.-(1) The central customs and tax authorities may order an enterprise not paying the tax on the due date to submit the report under section 16 for a period shorter than the one stated in section 13. Furthermore, the central customs and tax authorities may order an enterprise failing to pay the tax on the date due a shorter time for payment than the one stated in section 17 and demand the provision of security for payment of the tax.
(2) In the event of death of the owner of a registered enterprise and advertisement for outstanding claims in accordance with section 81 of the Administration of Estates Act, the heirs or the administrator shall report according to section 16(1) for the period from the start of the tax period until the day of death, no later than 30 days after the advertisement for outstanding claims.
20.-(1) In the event of taxes due having not been paid at the latest on the 14th day after expiry of the time for payment, the central customs and tax authorities may revoke the registration of the enterprise until the taxes due have been paid.
(2). If, pursuant to section 19(1) the tax period or the time for payment has been shortened, and if the tax is not paid on the date due, the registration may be revoked immediately on the expiry of the time for payment. Furthermore, the registration may be revoked if the enterprise fails to provide security when the central customs and tax authorities have so requested.
21.-(1) If it is found that an enterprise has submitted incorrect statements pursuant to section 16 to the effect that the enterprise has paid too little taxes, the amount due is to be paid on demand within 14 days.
(2) The central customs and tax authorities may assess the taxes due at their discretion when:
1) the amount of taxes due by the enterprise cannot be calculated on the basis of the accounts etc. of the enterprise.
2) the enterprise does not keep the required accounts or does not keep the accounts properly.
(3) If the taxes due pursuant to subsections 1 and 2 are not paid on time, an interest of 1.3 per cent per month or fraction of a month, with a minimum of DKK 50.-, shall be paid from the 1st of the month in which the enterprise is to pay the tax.
22.-(1) The central customs and tax authorities may revoke a tax exemption granted under this Act if the enterprise in question violates the conditions relating to the tax exemption.
Liabilities, information, extensions etc.
23.-(1) Anyone running an enterprise on his own account as owner, lessee or suchlike is liable to pay the tax pursuant to this Act.
24.-(1) Anyone transferring, purchasing, acquiring or using substances, goods or products of which taxes due under this Act have not been paid, is liable to pay the tax.
(2) The tax is to be paid on demand within 14 days.
Section 25(5) has been included taking effect on 4th June 1999, see at the end of the document.
25.-(1) When deemed necessary the central customs and tax authorities may at any time, on proof of identity, without a court order carry out inspection in the enterprise required to register and scrutinise the stocks, the accounting records and other accounting documentation, including correspondence etc. of the enterprise.
(2) The person responsible for an enterprise required to register and the persons employed by the enterprise shall provide the necessary assistance and guidance to the central customs and tax authorities in carrying out the inspection mentioned in subsection 1.
(3) The police may assist the central customs and tax authorities in carrying out the inspection. The Minister of Justice may after negotiations with the Minister of Taxation lay down detailed rules on the discharge by the police of such functions.
(4) The central customs and tax authorities may inspect goods in transit when these goods are commercially sold from abroad or commercially transported to other than registered enterprises.
(5) To the extent that information as mentioned in subsection 1 is registered on electronic media, the access of the authorities to such information shall also cover electronic access.
Section 26(1) and (3) have been amended taking effect on 4th June 1999, see at the end of the document.
26.-(1) The central customs and tax authorities shall furthermore, when deemed necessary, at any time and against proper proof of identity without a court order have access to carry out inspection of accounts etc. at:
1) Suppliers of substances, raw materials, materials and similar for the production of taxable substances, goods or products.
2) Persons and enterprises delivering waste to enterprises required to register pursuant to Part 2.
3) Industrial and commercial firms purchasing and dealing with taxable substances, goods and products.
4) Persons and enterprises receiving waste from a registered enterprise pursuant to Part 2 or, without being registered under Part 2, receiving waste for landfilling, incineration, reprocessing or other treatment.
(2) The central customs and tax authorities may furthermore inspect the stocks of enterprises mentioned in subsection 1(3).
(3) Section 25(3) and (5) above shall apply similarly.
27.-(1) On request by the central customs and tax authorities the documentation mentioned in sections 25 and 26 shall be handed over or submitted to the central customs and tax authorities.