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Can you summarize L 106 - Forslag til lov om ndring af lov om afgift af visse emballager, poser og engangsservice (emballageafgiftsloven), lov om midlertidig nedsttelse af straffen for overtrdelse af skatte- og afgiftslovgivningen vedrrende midler p udenlandske konti m.v., opkrvningsloven, lov om afgifter af spil og virksomhedsskatteloven ?
Skatteministeriet > L 106 - Forslag til lov om ndring af lov om afgift af visse emballager, poser og engangsservice (emballageafgiftsloven), lov om midlertidig nedsttelse af straffen for overtrdelse af skatte- og afgiftslovgivningen vedrrende midler p udenlandske konti m.v., opkrvningsloven, lov om afgifter af spil og virksomhedsskatteloven
Short Summary
This proposed law aims to amend the Packaging Tax Act, the Collection Act, the Gambling Duties Act, and the Corporate Tax Act. The amendments include changes to the title of the Packaging Tax Act to include PVC films, the introduction of a tax on PVC films used for packaging food, and adjustments to the references of the tax laws in other acts. Additionally, the proposed law seeks to increase the tax rate for betting and online casinos from 20% to 28% of gross gaming revenue. It also aims to remove tax advantages for parent purchases in business and capital income schemes. The proposed law is expected to take effect on January 1, 2021.
Whom does it apply to?
Individuals and businesses subject to the specified tax laws
What does it govern?
Amendment of the Packaging Tax Act, the Collection Act, the Gambling Duties Act, and the Corporate Tax Act
What are exemptions?
No exemptions are mentioned.
What are the Penalties?
No penalties are mentioned.
Jurisdiction
Denmark