Finansdepartementet og ESA diskuterer om auken i sukkeravgifta som Frp, H, V og KrF gjorde er lovleg eller ikkje. Her eit utdrag frå eit brev frå Finansdepartementet som handler om kjeks. Det er sukkersøtt byråkrati på sitt beste: «It is however clarified, in the Norwegian Regulation, that biscuits are included only if they are i) completely coated with chocolate and/or sugary pulp or ii) partially coated with chocolate and/or has an intermediate layer of chocolate and/or sugary pulp, when the pulp constitutes more than 50 percent of the total weight of the biscuit. Biscuits not fulfilling these criteria are not taxed because they are considered as a cake, which is not covered by the tax. Biscuits represent an interesting example of the scope of the excise duties. On the one hand, it is clear that some biscuits have little resemblance with “sweets”, such as biscuits traditionally used in a breakfast or together with cheese and wine. Some biscuits would, on the other hand, come close to traditional chocolates. Other biscuits could be seen as falling in a middle category as cakes. Any line to be drawn for the excise duty in relation to biscuits would be difficult as well as debatable. One chose to only include those biscuits that would be seen as being fairly close to traditional chocolates. As set out just above, the biscuit would have to have a full chocolate or sugar cover, alternatively a layer of chocolate etc. constituting more than half of the biscuit by weight. The Ministry fails to see that other criteria would imply a more appropriate borderline.»

2018-09-06 10:05:46

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