Skatteudvalget 2011-12
L 197 Bilag 7
Offentligt
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Folketingets skatteudvalg!29. august 2012!Dagligvareleverandørerne - DLF!Direktør Niels Jensen!W: dagligvareleverandorerne.dk!M: [email protected]!T: 2010 7911!
!FT-Skatteudvalg 29. august 2012
EURO BRANDS PRICE BAROMETER 2011 H2 RESULTS.
Europæisk forbrugerpris benchmark.Benchmark: Norge, Sverige, Tyskland, Belgien, England, Holland, Frankrig,Spanien, Portugal, Schweitz, Italien.
Prepared for AIM & Dagligvareleverandørerne April 2012.
Usage of the Euro Price Barometer (EPB)• Ownership– Nielsen owns all Euro Price Barometer reports and all data and analysescontained in the EBP reports. Client holds a non exclusive license to use the Euro PriceBarometer report internally• Usage– the EPB report is for the Client’s internal use. No information may be released tothe mass media or used in legal proceedings, except in the case of a court order and thenonly after Client’s having acted to preserve Nielsen’s right to seek protection.The Clientmay sharelimited excerptsof the Euro Price Barometer with officials in governmentorganizations in support of achieving a fact-based understanding of relative pricelevels.The Client undertakes to inform the recipient of the information of its confidentialityand strict internal use.• Indemnification– Client agrees to indemnify and hold harmless Nielsen, its officers anddirectors against all claims, damages, loss or expenses arising from Client’s use ofInformation other than in compliance with the above usage terms
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FT-Skatteudvalg 29. august 2012
Copyright � 2010 The Nielsen Company. Confidential and proprietary.
Description of EPB (Euro Price Barometer) Method• Nielsen identified manufacturer products that exist in multiple countriesbased onmatching and identifying those EAN that are identical.The product item matching isdone within stores of greater sales area than 400 sqm to ensure maximum sales outletcoverage. Prices are based on a properly projected sample of stores.• For the basket of common products, Nielsen extractedscanning data for a 6 monthperiod, which for this deliver was the second half of 2011.• The scanning data is used to calculate an average volume-weighted price (across time)for each common item. Volumes is also used toweight the basket(to reflect consumerexpenditures), similar to the current Euro stat process. This weighting procedure meansthe final price indexes will reflect consumption pattern differences, seasonality andpromotion effects.• Results provided are based on with and without VAT for both unweighted data and datathat has been weighted based on consumption.
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FT-Skatteudvalg 29. august 2012
Copyright � 2010 The Nielsen Company. Confidential and proprietary.
SKU count basket grid# of matched EAN products per country pair
Average Basket Size = 2636 EAN productsDK 1692 produkter med “fælles” EAN kode.Key DriveràLille marked og DK særregleràlavere effektivitet.5
FT-Skatteudvalg 29. august 2012
Copyright � 2010 The Nielsen Company. Confidential and proprietary.
Relative Price Position within 12 markets evaluated
Der erikketaget højde for:• Velstandsindikator 3%.• Højere punktafgifter 4-6%
Based on prices withVAT included and VAT excludedBasketweightedby consumption
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FT-Skatteudvalg 29. august 2012
Copyright � 2010 The Nielsen Company. Confidential and proprietary.
Relative Price Position within 12 markets evaluated
Grænsehandlen driver enforbrugeropfattelse af højedansk dagligvarepriser!
Based on prices withVAT included.Basketweightedby consumption
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FT-Skatteudvalg 29. august 2012
Copyright � 2010 The Nielsen Company. Confidential and proprietary.
Case: CocaCola tilbud uge 30 – 35.Pris pr. Lexcl. moms og afgifter:
•  Bilka kr. 3,95
•  Otto Duborg kr. 5,22
FT-Skatteudvalg 29. august 2012
Case: Heineken tilbud uge 22 – 33.Pris pr. kgexcl. moms og afgifter:
•  Netto kr. 8,26
Er også set til 6 for kr 25,00, i kalkulationen er anvendt 6 for kr 30,00
•  Fleggaard kr. 8,73
FT-Skatteudvalg 29. august 2012
Case: Kærgården tilbud uge 30 – 35.Pris pr. kgexcl. moms og afgifter:
•  SuperBest kr. 37,44•  Netto kr. 34,61•  (laveste pris DK kr. 25,58)
•  Poetzsch kr. 37,35•  OttoDuborg kr. 37,35•  (lavest pris Tyskland kr. 33,46)
FT-Skatteudvalg 29. august 2012
Faktorer der påvirker dagligvareleverandørerne:•  Forbrugeropfattelsenàøget fokus på laveste pris•  Begrænser mulighed for innovation – f.eks. økologi.•  Begrænser branchens mulighed for vækst og jobskabelse.
•  Ny sukkerafgifteràtab af arbejdspladser.•  Yoghurt case: 1l yoghurt bliver fem kroner dyrereàdyrere yoghurt betyder mindresalg og i sidste ende fyringer.•  »Hvis vi får en omsætningsnedgang i den her størrelsesorden, kan det medføre, at ettrecifret antal medarbejdere kommer i fare. Hvor og hvor hurtigt det vil komme, kanjeg ikke sige nu,« siger Peter Giørtz-Carlsen, Arlas landechef i Danmark.
•  Fedtafgiftàfokus på laveste prisàdårligere fødevarekvalitet.•  Rullepølse case:•  ”Den Grønne Slagter” 3% fedt, belastes med samme fedtafgift som traditionelfedtafgift 18-25% fedt.•  Øget fokus på laveste pris (grænsehandlen) presser markedet over i billigereudskæringeràdårligere fødevarekvalitet.
FT-Skatteudvalg 29. august 2012
Faktorer der påvirker dagligvareleverandørerne:• Administrative omkostningeràlavere investeringer i vækst ogjobskabelse.•  Kompleks administrationàøgede omkostninger.•  Negativ cash flowàfærre investeringer.•  Leverandørerne presses til at yde rabat på afgifteràfærre investeringer.
Indeksering af afgifterne vil fastholde prisopfattelsen:à Indeksering af den fremtidige grænsehandelà Begrænser innovation og vækstà Tab af arbejdspladser
FT-Skatteudvalg 29. august 2012
Back Up!
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FT-Skatteudvalg 29. august 2012
Copyright � 2010 The Nielsen Company. Confidential and proprietary.
VAT rates used per product’s category for each countryAUTOMOTIVEBABY CAREBABY FOOD SPECIALISEDBEVERAGES - ALCOHOLICBEVERAGES - NON ALCOHOLICCONFECTIONERY & SWEET BISCUITSCOSMETICS & FRAGRANCESFOOD - AMBIENTFOOD - FROZENFOOD - PERISHABLEGARDEN & FLORAHEALTHCAREHOMECAREHOMECARE MERCHANDISEPERSONAL CARE - GROOMING & HYGPET FOODPETS & PET CARESTATIONERY & PRINTED MATERIALHOME DO IT YOURSELFKITCHEN & TABLEWAREPERSONAL CARE APPLIANCESTOBACCO & SMOKING ACCESSORIES
BE21%21%6%21%6%6%21%6%6%6%21%21%21%21%21%21%21%21%21%21%21%21%
CH8%8%2.5%8%2.5%2.5%8%2.5%2.5%2.5%8%8%8%8%8%2.5%8%8%8%8%8%8%
DE19%19%7%19%19%7%19%7%7%7%19%19%19%19%19%7%19%19%19%19%19%19%
DK25%25%25%25%25%25%25%25%25%25%25%25%25%25%25%25%25%25%25%25%25%25%
ES18%18%8%18%8%8%18%8%8%8%18%18%18%18%18%8%18%18%18%18%18%18%
FR19.6%19.6%5.5%19.6%5.5%19.6%19.6%5.5%5.5%5.5%19.6%19.6%19.6%19.6%19.6%19.6%19.6%19.6%19.6%19.6%19.6%19.6%
IT21%21%21%21%21%10%21%10%10%10%20%21%21%21%21%10%21%21%21%21%21%21%
N25%25%14%25%14%14%25%14%14%14%25%25%25%25%25%25%25%25%25%25%25%25%
NL19%19%6%19%6%6%19%6%6%6%19%19%19%19%19%19%19%19%19%19%19%19%
PT23%23%13%23%6%23%23%13%13%6%23%23%23%23%23%13%23%23%23%23%23%23%
SE25%25%12%25%12%12%25%12%12%12%25%25%25%25%25%25%25%25%25%25%25%25%
UK20%20%0%20%20%20%20%0%20%0%20%20%20%20%20%20%20%20%20%20%20%20%
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FT-Skatteudvalg 29. august 2012
Copyright � 2010 The Nielsen Company. Confidential and proprietary.