Law on the amendment of the tax on the use of road use

(Digital registration by payment of road use charge)

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1

In the law on the charge of road use, cf. Law Order no. 11 of 8. January 2006, as amended by section 24 of the Act of Law No, 309 of 19. April 2006, section 17 of Law No 513 of the seventh. June 2006 and section 24 of the law no. 515 of 7. June 2006, the following changes shall be made :

1. I Section 4 (4). ONE, ONE. pkt., the following shall be inserted after ' and the charge ' shall mean the words ' in Danish kroner `, and ' the Official Journal of the European Communities ` shall be replaced by the ' Official Journal of the European Union '.

2. Section 5 (5). 3 and 4 , revoked.

3. Section 7 (2). THREE, TWO. pkt., revoked.

4. Section 7 (2). 4, ITREAS :

" Stop. 4 It shall not be paid for the charging of vehicles for which payment is already registered in the common database for the Member States covered by the agreement of 9. February 1994, on the levying of charges for heavy commercial vehicles, the use of certain roads. ` ;

5. Heading to section 8 and 9 ITREAS :

"Registration and payment of tax"

6. § 8 ITREAS :

" § 8. The Tax Master lays down rules on

7. § 9 ITREAS :

" § 9. Shuttle companies, shipping companies, etc., if ships are engaged in a shipping space between a Danish and a foreign port and carries vehicles registered as a resident in a non-subject of 9. February 1994 on the levying of charges for the use of heavy commercial vehicles, has a duty to record information relating to the charging of these vehicles and has a duty to receive payment of tax for the vehicles. However, this shall not apply to inter-navigation between a Danish port and ports in other European States which are covered by the Agreement of 9. February 1994.

Paragraph 2. Customs and tax administration may authorize other undertakings or organisations, and so on, to register information for the purpose of the levy on vehicles referred to in paragraph 1. 1 and receive payment of tax for the vehicles.

Paragraph 3. Companies and so on, as referred to in paragraph 1. 1 and 2 shall record information on vehicles which receive payment of tax for the vehicles, shall not charge for this benefit, but receive a repayment of this. ` ;

8. § 12, paragraph 1. 2-5, is hereby repealed and the following shall be inserted :

" Stop. 2. For foreign vehicles, a paid levy may be refunded when the reimbursement request is made before the end of the tax period.

Paragraph 3. The refund refund shall be deducted from a fee, which amounts to 188 Danish kroner for Danish vehicles and 188 Danish kroner or EUR 25 for foreign vehicles.

Paragraph 4. The tax minister shall lay down rules on the submission and processing of the request for reimbursement of the tax and the payment of a refund refund. `

9. § 13 ITREAS :

" § 13. In Denmark, the police can stop vehicles taxable under this law, in order to check whether tax is registered and paid.

Paragraph 2. The decisions of the police and the administration of paragraph 1. 1 may not be complained to the second administrative authority. `

10. Section 14, paragraph 14. 2, no. 1, ITREAS :

" 1) violating section 9, "

11. Section 14, paragraph 14. 3, revoked.

12. Section 20 (2). SIX, ONE. pkt., revoked.

13. Section 20 (2). 7, revoked.

§ 2

The tax minister sets the time of the law into force.