DENMARK

摘要

From 1Q93 onwards, quarterly prices refer to daily averages. From 1Q85 to 4Q92, quarterly prices refer to the second month of each quarter. Prior to 1Q85, prices refer to the first month of each quarter. See individual products for exceptions. General Tax (VAT): VAT is not included in prices and taxes shown for industry, electricity generation and automotive diesel oil for commercial purposes because it is refunded. Labour Market Tax: From 1 February 1989 to 31 December 1991, this compulsory labour market tax, fixed at 2.5 percent of the basis of calculation of VAT, was imposed upon enterprises. CO_2 Tax: From January 1993 onwards, a CO_2 tax of 50 DKK/tonne is levied on VAT-registered enterprises. From May 1992 to December 1992, a CO_2 tax of 100 DKK/ tonne of CO_2 was levied on private energy consumption (household and public service).