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The Law About The Possession Of Vehicles, 5-4-94

Original Language Title: Llei de la taxa sobre la tinença de vehicles, de 5-4-94

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The law about the possession of vehicles since the General Council in its session of the 5th day of April, 1994, has approved the following: law on the tax on vehicle ownership preamble the enactment of the constitutional text requires and suggests the adequacy of tax legislation to the new framework set in articles 37 and 61.4. Therefore, it has been considered obliged to modify to a way independent of the General State budget Act, the legislation existing pre-constitutional relative to the rate on the possession of vehicles.

In this sense, the General Council approves the new legal text regulating the tax on vehicle ownership.

Chapter first. General provisions Article 1 legal and taxable Nature 1. The rate on the possession of vehicles recorded ownership of vehicles and is obligatory for all the Principality.

2. Constitutes taxable ownership of the vehicle registered in the register of vehicles whatever your class and category.

Article 2 Vehicles not subject to this fee 1. Are not subject to this fee the vehicles deposited in museums open to the public, even if they are enrolled.

2. Either are subject to this tax collection vehicles provided the registration document and the special registration that refer to paragraphs 5 and 6 of article 165 of the code of the circulation.

Article 3 Exemptions 1. The vehicles of diplomatic representations, consular offices, diplomatic agents and consular officers of accredited career in Andorra, which are subjects of the respective countries, and that have external signs of identification, with the condition of reciprocity on the extent and the degree.

At the same time, it also applies to vehicles of the international organizations, with headquarters or Office in Andorra, and those of its officials or members with diplomatic status.

2. The trailers provided they are intended for exclusively agricultural in nature.

Article 4 taxpayers Are passive subjects of this fee natural persons or legal entities, with or without legal personality, in the name of which appears on the vehicle registration document (yellow card).

Article 5 tax Fee 1. The fee required in accordance with the following table of fees: fee: vehicle class and power pesetas to) Cars * less than 8 horses 5,500 tax * 8 to 12 horses 8,200 tax * more than 12 and up to 16 horses 11,100 tax * more than 16 horses, trucks, buses, pickup trucks and prosecutors 18,850 B) * less than 10 horses of 3,800 tax 10 to 20 horses 6,950 tax * more than 20 and up to 25 tax * 10,750 horses more than 25 horses Mopeds and motorcycles 13,800 C) tax (all types) * up to 80 cc 1,400 * more than 80 and up to 250 cc 1,750 * more than 250 to 500 cc 3,750 * more than 500 cc of 5,900) Tractors and trailers (other vehicles) * up to 16 horses 1,500 tax * more than 16 horses 1,750 tax * Trailers up to 750 K weight Max. more than 750 trailers * 1,000 authorised K up to 3,500 K maximum authorised weight 3,000 * more than 3,500 trailers K weight Max. authorized * 8,000 8,100 2 snowmobiles. The tax horsepower is determined in accordance with the following formula: P = C x 1.91 x K x Still: P = C = cylinder cubic decimetres tax horses expressed in K = variable in function of: * 3.0 2.5 2.0 * tourism * vans trucks and other vehicles to = variable in function of: * 0.7 diesel gasoline tax Period Article 6 * 1 and acreditament 1. The tax period coincides with the calendar year, except for the first purchase of the vehicle. In this case, the tax period begins on the day on which the acquisition mentioned take place.

2. The fee is credited on the first day of the tax period.

3. The amount of the payment of the fee must apportion for months in the case of first purchase of the vehicle.

Second chapter. Management of the rate Article 7 General provisions 1. The Ministry of Finance carries out the functions of management, settlement, collection and inspection of the rate.

2. The Department of industry of the Government not apply the records transfer, reform, or of the vehicle, or of change of address, without having justified the payment of all debts certified and not prescribed by the tax on vehicle ownership.

3. In the case of applications for certificates of fitness to travel, the Department of industry requires the prior justification of the payment of the fee.

Article 8 Settlement the Administration in accordance with the data of the register of vehicles at the time of the acreditament, shall deliver the relevant payments.

Article 9 Notifications the Administration reported the settlement by issuance of the corresponding liquidatori document which must include at least the following elements: 1. Identification of the taxpayer, 2. 3 taxable. Payment to meet 4. Period of payment 5. And method of payment 6. Means of contesting with indication of the deadlines and the body before which they must stand.

Article 10 payment 1. The payment of the resulting fee must be paid within a period of three months from the date of acreditament of the rate.

2. The payment will be made by the means and in the manner specified by the regulations.

Debt collection article 11 after the deadline of payment in voluntary period, the Ministry of finance comes to certify and identify existing overdrafts to be executed in accordance with the provisions of article 97 of the law on the Administrative and Tax Jurisdiction.

Third chapter. Infractions and sanctions Article 12 infractions and sanctions Any action or omission that involves failure to comply with tax rules referred to in this law is constitutes infringement. Tax offences, provided in this law, will be penalised by pecuniary fine, fixed or proportional.

For the purposes of this law the offences are classified as serious and mild.

Article 13 classification of the sanctions on the left) is serious violation to enter within the deadline established by the regulations of the tax debt.

This violation will be sanctioned with pecuniary fine of an amount corresponding to 50% of the tax debt.

B) Constitute infringement mild, punishable with a fine from 1,000 to 5,000 PTA, any breach or violation by the taxpayer from the rest of the legal or regulatory obligations, arising from the application of this rate.

In any case, the penalty imposed may be greater than 50% of the amount of the corresponding tax.

For graduated sanctions, the Administration has in mind


primarily the severity and economic entity of the facts constituting the infringement and its reiteration.

Article 14 Notifications of infringements prior to the imposition of a penalty, must be notified to the person concerned the proposed resolution with indication of the facts charged, the precept infringed and the amount of the fine. The person concerned will have a period of ten working days for the claimed everything necessary for his defence.

After the deadline of the allegations, the competent body dictates the appropriate resolution that can go in the terms of chapter IX of the code of the administration. In any case, with the filing of the appeal has been to provide a deposit to guarantee the amount of the tax debt.

Article 15 termination of infringements The liability for the infringements established in article 13 are terminated by the payment of the penalties imposed.

The period of prescription is the provisions of the General Law on public finance.

Additional provisions First Reversal of the common rate to 1. In accordance with article 10 of the Law of Delimitation of competences of Commons dated November 4, 1993, each participating in the Common product of the vehicle ownership fee depending on the number of vehicles that are registered in the register of Government with owner resident in the parish in question.

2. Empowers the Government because, in accordance with the second paragraph of article 10 of the Law of 4 November 1993, set the percentage of reversal that guarantees in the Commons that had been charging this fee, an amount not less than that obtained by such a concept the budgetary exercise in 1992.

3. The Government carried out the management and liquidation in the Commons of the reverted. The regulations will determine the procedure to be followed.

Second, the Government is authorized to issue the regulatory provisions that may be necessary for the deployment and the application of the present law.

Third The General State budget Act will be able to update or adapt the amount of the tax fees and penalties.

And transitional provision both the General Council did not approve a modification of the code of the circulation that contemplates the possibility to unsubscribe provisionally of the register of vehicles those who are in power of sellers of second-hand vehicles duly registered under this activity in the registry of Commerce and industry, will produce low effects, for these vehicles, the deposit of the yellow letter in the Department in charge of registration of vehicles.

Final provision this law shall enter into force on the day of its publication in the official bulletin of the Principality of Andorra.

By exception to the provisions of article 6, the tax period of the year 1994 begins on the day of the entry into force of the present law and ends on the last day of the year.

Casa de la Vall, 5 April 1994 Josep Dalleres Codina Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Joan Martí Alanís François Mitterrand and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra