Commission Decision (EU) 2019/1732 of 6 June 2019 on SA.33159 (2015/C) — Taxation... (32019D1732)
Commission Decision (EU) 2019/1732 of 6 June 2019 on SA.33159 (2015/C) — Taxation of saturated fat in certain food products sold in Denmark (notified under document C(2019) 3926) (Only the Danish text is authentic) (Text with EEA relevance)
- COMMISSION DECISION (EU) 2019/1732
- of 6 June 2019
- on SA.33159 (2015/C) — Taxation of saturated fat in certain food products sold in Denmark
- (notified under document C(2019) 3926)
- 1.
- 2.
- 2.1.
- 2.2.
- 3.
- 4.
- 4.1.
- 4.1.1. THE OBJECTIVE OF THE TAX
- 4.1.2. ADMINISTRATIVE AND ECONOMIC EFFICIENCY
- 4.1.3. PRIMARY SOURCE OF SATURATED FAT
- 4.1.4. NON-PRIMARY SOURCE OF SATURATED FAT
- 4.1.5. DIETARY RECOMMENDATIONS IN DENMARK
- 4.1.6. THE DESIGN OF THE SYSTEM OF REFERENCE
- 4.2.
- 4.2.1. THRESHOLD V ALTERNATIVES TO MEET OFFICIAL DIETARY GUIDELINES
- 4.3.
- 4.4.
- 4.4.1. DIFFERENTIAL TREATMENT OF DOMESTIC AND IMPORTED PRODUCTS
- 4.4.1.1.
- 4.4.2. DIFFERENTIAL TREATMENT OF STOCKISTS AND CONSIGNEES
- 5.
- 5.1.
- 5.1.1. 2,3 PERCENT THRESHOLD
- 5.2.
- 5.2.1. SYSTEM OF REFERENCE
- 5.2.2. MEASURE 2; EXEMPTION FROM TAXATION OF FOOD PRODUCTS WITH SATURATED FAT CONTENT NOT EXCEEDING THE 2,3 PERCENT THRESHOLD (SECTION 2.1.8.2 OF THE OPENING DECISION)
- 5.2.3. MAIN BENEFICIARIES OF THE ACT
- 5.3. COMMENTS BY ARLA FOODS
- 6.
- 7.
- 7.1.
- 7.2.
- 7.3.
- 7.4.
- 7.4.1. SYSTEM OF REFERENCE
- 7.4.2. DEROGATION FROM THE SYSTEM OF REFERENCE (
- 7.4.3. JUSTIFICATION BY THE LOGIC OF THE TAX SYSTEM
- 7.4.3.1.
- 7.4.3.1.1.
- 7.4.3.1.2.
- 7.4.3.1.3.
- 7.4.3.2.
- 7.4.3.3.
- 7.4.4. MEASURE 6 IS NOT SELECTIVE AS IT DOES NOT DISCRIMINATE BETWEEN UNDERTAKINGS IN COMPARABLE LEGAL AND FACTUAL SITUATION
- 8.
- Article 1
- Article 2
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