Although alcohol and tobacco taxes are harmonised across Europe, while respecting the EU taxation harmonisation rules (minimum tax principle) Denmark has decided to go beyond the established minimum levels by taxing certain products higher.
As part of its 2010 tax reform, Denmark intends to implement the following changes:
increased taxation of tobacco ;
In-store alcopops prices will increase. Cider as well as alcoholic drinks based on cider and fruit wines will also be hit;
increased taxation of ice cream, chocolate and candy by 25%;
to go beyond the existing tax on soft drinks, Denmark intends to increase the tax on soft drinks with sugar content while the tax on sugar free soft drinks is reduced;
a new tax on saturated fat to be introduced on certain dairy products: margarine, oil (olive, sunflower and rapeseed oil) animal fats and dairy products which are high in fat.
It is intended that these changes will gradually come into force during the coming years, to be fully implemented by 2019.
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