Law Amending The Law On Tax On Roads (Digital Recording Upon Payment Of Road Tax)

Original Language Title: Lov om ændring af lov om afgift af vejbenyttelse(Digital registrering ved betaling af vejbenyttelsesafgift)

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=117615

Law amending the law on tax on roads

(Digital recording upon payment of road tax)

WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed:

The Danish Parliament has adopted and we know Our consent confirmed the following law:

§ 1

The law on tax on roads, see. lovbekendtgørelse nr. 11 by 8. January 2006, as amended by section 24 of Act No. 309 of 19. April 2006, section 17 of Act No. 513 of 7. June 2006 and section 24 of Act No. 515 of 7. June 2006, shall be amended as follows:

1. In section 4, paragraph 1 1. paragraph shall be added after ' and the fee amount ' means ' in Danish Crowns ', and ' The European Communities ' shall be replaced by: ' the official journal of the European Union '.

2. § 5 (3) and (4) are repealed.

3. § 7 (3), 2. paragraphs, are hereby repealed.

4. section 7, paragraph 4 is replaced by the following: ' (4). There shall be no charge of vehicles for which payment has already been recorded in the common database of the Member States, which are subject to the agreement of 9. February 1994 on the levying of charges for heavy duty commercial vehicles the use of certain roads. '

5. The heading to § § 8 and 9 shall be replaced by the following: ' registration and payment of the tax '

6. section 8 shall be replaced by the following: ' article 8. Tax Minister lays down rules on





1) recording of information for the estimation of tax

2) the levying and payment of duty and

3) transfer of registered information about vehicles that are taxable under this law, to the authorities of other States. '





7. Article 9 shall be replaced by the following: ' § 9. Ferry companies, shipping companies, etc., if ships are engaged in scheduled service between a Danish and a foreign port and result in vehicles that are registered as a resident of a State which is not subject to the agreement of 9. February 1994 on the levying of charges for heavy duty commercial vehicles the use of certain roads, have a duty to record information for the calculation of tax for these vehicles and has a duty to receive payment of the charge for vehicles. However, this does not by sailing between a Danish port and ports in other European States which are covered by the agreement of 9. February 1994.

(2). Customs and tax administration may allow other companies or organisations, etc. records information for the calculation of tax for vehicles as referred to in paragraph 1 and receive payment of charge for vehicles.

(3). Companies, etc., in accordance with paragraphs 1 and 2 records information about vehicles, and who receives the payment of the tax for vehicles that do not charge for this service, but receive an indemnity therefor. '

8. Article 12, paragraphs 2 to 5, shall be repealed, and replaced by: ' (2). For foreign vehicles can a paid tax will be refunded if the request for refund is made before the end of the tax period.

(3). The refunded tax amount deducted a fee constituting DKK for Danish 188 vehicles and 188 Danish kroner or 25 euro for foreign vehicles.

(4). Tax Minister lays down rules on the submission and processing of request for refund of tax and rules for payment of the amount of duties refunded. '

9. section 13 is replaced by the following: ' § 13. The police may on toll roads in Denmark stopping vehicles is taxable in accordance with this law, in order to check whether the charge is registered and paid.

(2). Police decisions and administration in accordance with paragraph 1 may not be appealed to any other administrative authority. '

10. section 14 (2). 1, is replaced by the following: ' 1) violate § 9.0 '

11. section 14 (3), is repealed.




Paragraph 4-6 becomes paragraph 3-5.



12. Article 20, paragraph 6, 1. paragraphs, are hereby repealed.

13. Article 20, paragraph 7, shall be repealed.

§ 2

Tax Minister shall determine the time of the entry into force of the Act.
Given at Christiansborg Palace, on 17 March. June 2008 MARGRETHE r./Kristian Jensen