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 3 rd 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 15 th 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 14 th 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 4 th 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.
28.-(1) On demand registered enterprises shall submit any information to the central customs and tax authorities to be
used for the control of taxes etc., including information on supply of goods for tax-exempt application.
(2) On demand suppliers under section 26(1)-1 shall submit information to the central customs and tax authorities on
the goods supplied.
(3) On demand persons and enterprises delivering waste to registered enterprises pursuant to Part 2 shall submit
information on the delivered amounts.
(4) On demand industrial and commercial firms under section 26(1)-3 shall submit information to the central customs
and tax authorities on any purchase of taxable substances, goods and products.
(5) On demand persons and enterprises under section 26(1)-4 shall submit information to the central customs and tax
authorities on amounts of waste received.
29.-(1) The rules on waiving or extension of the time for payment of section 83 of the Value Added Tax Act apply
similarly to taxes, interest, fees and administrative fines under this Act. Furthermore, the rules apply to amounts which
persons are liable to pay in compensation of companies’ non-payment of the tax.
PART 4
Administrative provisions
30.-(1) Administration of taxes pursuant to this Act, including collection of taxes under Parts 1 and 2 is performed by
the central customs and tax authorities.
(2) The central customs and tax authorities will issue a registration certificate to enterprises registered under Parts 1 and
2.
31.-(1) The central customs and tax authorities shall lay down provisions on:
1) Specification of statement under sections 5 and 12.
2) Control of deductions under section 5(3) and section 12.
3) Reimbursement of taxes under section 7.
4) Control of taxes.
5) Accounting including issuing of invoices, inventories etc. of the registered enterprises.
6) Tax payment to the central customs and tax authorities.
7) Statement of total energy generation in a tax period as specified in section 10(1).
(2) The Minister for Environment and Energy can lay down rules on statement of the dry matter weight as specified in
section 10(3).
32.-(1) The Minister for Taxation can delegate the power to decide on matters under this Act to the central customs and
tax authorities. The Minister can lay down rules on the title to complain against decisions and decide that decisions
cannot be appealed to higher administrative authorities.
32 a.-(1) The National Tax Tribunal determines complaints about decisions in the first instance made by the central
customs and tax authorities in respect of:
1) Questions about the liability to pay taxes pursuant to Parts 1 and 2.
2) Questions about the statement of taxable amounts pursuant to section 1(2), section 2(2) and section 5.
3) Questions about the extent of tax exemptions and tax reimbursements pursuant to sections 6 and 7.
4) Questions about the taxable weight pursuant to sections 10 and 12.
5) Questions about enterprises’ duty to register pursuant to Part 2.
6) Questions about discretionary assessments pursuant to section 21.
(2) The rules of parts 3 and 3A of the Tax Administration Act shall apply to complaints to the National Tax Tribunal
pursuant to subsection 1.
32 b. (Revoked by Act No. 1098 of 29 th December 1997).
PART 5
Penalty etc.
33.-(1) Unless heavier penalty is due under other legislation, offenders acting deliberately or by gross negligence of the
following infringements are liable to a fine:
1) submission of false or misleading information or failure to submit information to be used for the control of taxes,
2) failure to register with the central customs and tax authorities pursuant to sections 4(1) and 11,
3) violation of sections 14, 15, 16(1) and (2), 19(2), 25(2), 27, 28 and 37,
4) failure to comply with orders noticed pursuant to section 19,
5) continued operation of an enterprise required to register after revocation of the registration by the central customs
and tax authorities pursuant to sections 16(3) and 20(1) and (2),
6) disregard of terms laid down under sections 6 and 7,
7) failure to apply a weigh-bridge approved by the central customs and tax authorities pursuant to section 10(4),
8) failure to state the weight of taxable waste under section 12,
9) transfer, purchase, acquisition or use of goods for which no taxes due under this Act have been paid, or attempts to
do so.
(2) The penalty may be detention or imprisonment for a maximum term of two years if the offender acted deliberately
to evade tax.
(3) Rules issued under this Act may specify the penalty of fine. The penalty may be detention or imprisonment for a
maximum term of two years under the same conditions as those specified in subsection (2) above.
(4) Enterprises etc. (legal persons) may incur criminal liability under the rules of Part 5 of the Penal Code.
34.-(1) Where violation of rules is estimated to result in a maximum penalty of fine, the Minister for Taxation, or
anyone authorised by him, may notify to the party concerned that the matter can be decided without legal action, if that
party pleads guilty of the offence and declares ready within a specified time limit, renewable at request, to pay a fine
stipulated in such notification.
(2) As regards the notification referred to in subsection (1) above, the provisions on how to bring charges laid down in
section 930, cf. section 926, of the Administration of Justice Act are equally applicable.
(3) Where the fine is paid in due time, or where the fine is collected or a sentence is serviced in lieu of the fine, further
action will not be brought.
35.-(1) Search of cases of violation of the provisions of this Act can take place in accordance with the rules of the
Administration of Justice Act relating to search of cases for which a prison sentence can be incurred under the law.
PART 6
Entry into force etc.
36.-(1) This Act enters into force on 1st January 1990.
37 and 38. (deleted).
39.-(1) This Act shall not apply to the Faroe Islands and Greenland.
Annex 1
List of taxable raw materials and conversion factors
*
Lignite 1 t = 1.4 m3 *
Expanded clays 1 t = 0.6 m3 *
Flint 1 t = 0.6 m3 *
Granite (crushed and broken) 1 t = 0.6 m3 *
Granite (stone setts, kerbstones, blocks and similar) 1 t = 0.4 m3 *
Gravel 1 t = 0.6 m3 *
Fire-clay 1 t = 0.6 m3 *
Earth (filling earth, raw earth) 1 t = 0.6 m3 *
Lime 1 t = 0.7 m3 *
Lime filler, lime for animal feed use 1 t = 1.0 m3 *
Limestone 1 t = 0.6 m3 *
Kaolin 1 t = 0.6 m3 *
Travertine, bog lime etc. 1 t = 0.8 m3 *
Kieselguhr (diatomaceous earth), finished goods 1 t = 2.5 m3 *
Marine clay 1 t = 1.0 m3 *
Chalk 1 t = 0.7 m3 *
Quartz sands 1 t = 0.6 m3 *
Clays 1 t = 0.6 m3 *
Marl 1 t = 0.6 m3 *
Moler (earth-moist) 1 t = 1.0 m3 *
Moler (dried, broken) 1 t = 1.6 m3 *
Mould 1 t = 0.6 m3 *
Bog iron 1 t = 0.5 m3 *
Sand 1 t = 0.6 m3 *
Sandstone 1 t = 0.6 m3 *
Shells 1 t = 0.5 m3 *
Slate 1 t = 0.6 m3 *
Peat moss, peat dust, peat litter 1 t = 5.0 m3 *
Stones 1 t = 0.6 m3 *
Heavy sand 1 t = 0.4 m3 *
Peat (moist) 1 t = 1.6 m3 *
Peat (air-dried) 1 t = 2.5 m3
Annex 2
List of imported raw materials covered by the tax on raw materials 1)
*
25.05 Natural sands *
-2505.10.00 Silica sands and quartz sands 1 t = 0.6 m3 *
-2505.90.00 Other natural sand types 1 t = 0.6 m3 *
25.08 Clays *
Bentonite *
-2508.10.00 Bentonite 1 t = 0.6 m3 *
Other clays (e.g. brick clay and similar clays) except from kaolin, bentonite, decolourising earth and fuller’s earth, fireclay: *
-2508.40.00 All types 1 t = 0.6 m3 *
25.09 Chalk *
-2509.00.00 All types 1 t = 0.7 m3 *
25.12 Siliceous fossil meals with an apparent density not exceeding 1,000 kg/m3, including burnt materials: *
E.g. 2512.00.00 *
- moler (earth-moist) 1 t = 1.0 m3 *
- moler (dried, broken) 1 t = 1.6 m3 *
25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone *
granite: *
-2516.11.00 Crude or roughly trimmed 1 t = 0.4 m3 *
-2516.12.10 Shaped into blocks or sheets of a thickness not exceeding 25 cm 1 t = 0.4 m3 *
-2516.12.90 Shaped in other ways 1 t = 0.4 m3 *
sandstone: *
-2516.21.00 Crude or roughly trimmed 1 t = 0.4 m3 *
-2516.22.10 Shaped into blocks or sheets of a thickness not exceeding 25 cm 1 t = 0.4 m3 *
-2516.22.90 Shaped in other ways 1 t = 0.4 m3
25.17 Aggregates etc.: *
-2517.10.10 Pebbles, gravel, shingle and flint 1 t = 0.6 m3 *
-2517.10.80 Other materials of similar type (e.g. broken granite) except from broken dolomite and broken limestone*
1 t = 0.6 m3
*
-2517.30.00 Tarred macadam 1 t = 0.6 m3 *
-2517.49.00 Granules, chippings and powder of stone (except from marble) 1 t = 0.6 m3
25.21 Limestone for the manufacture of lime, cement or metals: *
-2521.00.00 All types 1 t = 0.6 m3 *
25.22 *Quicklime, slaked lime and hydraulic lime: *
-2522.10.00 Quicklime 1 t = 1.6 m3 *
-2522.20.00 Slaked lime 1 t = 1.3 m3 *
-2522.30.00 Hydraulic lime 1 t = 1.2 m3 *
25.23 Cement, including coloured or in the form of clinkers: *
-2523.10.00 Cement clinkers 1 t = 1.1 m3 *
-2523.21.00 Portland cement: White or artificially coloured 1 t = 1.1 m3 *
-2523.29.00 Portland cement, other types 1 t = 1.1 m3 *
-2523.30.00 Aluminous cement 1 t = 1.1 m3 *
-2523.90.10 Blast furnace cement 1 t = 1.1 m3 *
-2523.90.30 Pozzolanic cement 1 t = 1.1 m3 *
-2523.90.90 Other hydraulic cement 1 t = 1.1 m3
27.03 Peat and peat briquettes, peat dust and peat litter, also agglomerated: *
-2703.00.00 All types 1 t = 5.0 m3
68.01 Stone setts, kerbstone, flagstones of natural stone (except from slate): *
-6810.00.00 All types 1 t = 0.4 m3
1)
In some cases, the text has been abbreviated due to lack of space. For details, please refer to the customs tariff.
Entry into force and transitory provisions
Section 10(1) has been amended by Act No. 1034 of 23 rd December 1998 on an increase in the tax rate. The Act entered
into force on 1st January 1999.
This amendment affects waste led to registered plants or facilities as from 1 st January 1999, cf. section 11 in Act on
Taxes on Waste and Raw Materials.
Before the amendment, section 10(1) read:
"10.-(1) The tax shall amount to DKK335/tonne waste delivered to landfills. The tax shall amount to DKK210/tonne for
landfilling of residues from power plants based on fossil fuel or biomass at facilities mentioned in section 11(5). The tax
shall amount to DKK210/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 DKK260/tonne
waste. The taxable weight is the gross weight of the waste, cf. however, subsections 2 and 3.
Section 25(5) has been included by Act No. 380 of 2 nd June 1999 on Authorities’ right of entry into private premises
without a court order etc. This Act enters into force on the day following notification in the Law Gazette (3rd June
1999).
Section 26(1) and (3) have been amended by Act No. 380 of 2 nd June 1999 on Authorities’ right of entry into private
premises without a court order etc. This Act enters into force on the day following notification in the Law Gazette (3rd
June 1999).
In section 26(1) the following has been added after “deemed necessary”: “at any time, on proof of identity”.
In section 26(3) the following has been added after “(3)”: “and (5)”.