Sprays: mostly cheaper in neighbouring EU countries. Should preparations be imported from neighbouring countries?
Weigl, T.
dlz 45(7): 100-103
1994
Document Number: 426285
Prices of fungicides, herbicides and insecticides in Germany are compared with those in Luxembourg which are considerably cheaper. The extent to which this is due to VAT is discussed and VAT rates for agricultural inputs in Belgium, the Netherlands, Luxembourg, France, the UK, Denmark, Italy, Switzerland, Austria and Germany are compared. They vary from nil on seed, feeds and livestock in the UK to 25% on all inputs in Denmark. German rates are 7% on seed, feed and livestock and 15% on plant protection materials, fertilizers, machinery, spare parts and building materials. The conditions under which it is legal for German farmers to import and use chemicals bought in neighbouring countries are set out.