Law on the amendment of the registration tax slop

(Foreign office cars and leased cars)

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 case of registration tax of motor vehicles, etc. (registration tax slop), cf. Law Order no. 631 of 25. June 2008, the following changes are made :

1. I Section 1 (1). 2, in section 3 a, paragraph, 7 " to : section 3 a, paragraph. NINE. "

2. I Section 1 (1). 3, 3. pkt., in section 3 a, paragraph, 3 or 7 "to :" § 3 a, paragraph. 3 and 4, or § 3 a, paragraph NINE. "

3. Section 1 (1). THREE, FOUR. pkt., ITREAS :

' The motor vehicle shall be entered in accordance with the rules laid down in section 3 (a) (1) (a). 3 and 4, or § 3 a, paragraph 9, and section 3 c (3), Paragraph 1 shall be paid in accordance with the rules laid down in section 3 (a). 3 and 4, and section 3 c (3), TWO. "

4. ~ § 3 a and 3 b ITREAS :

" § 3 a. The customs and tax administration shall decide on an application for a motor vehicle covered by paragraph 1 (1). 4, as provided for in this law, in accordance with this law, Section 1 (1). 5.

Paragraph 2. Appeers shall be required to decide on the decision of the customs and tax administration under paragraph 1. 1 shall make a declaration that the engine vehicle is covered by Section 1 (1). 4, as well as where and to which extent the vehicle is to be used within a 12-month period, cf. Section 1 (1). 5.

Paragraph 3. The tax administration may, upon application, permit the tax of the taxable motor vehicles to be taxable, as set out in the case of the taxable person. Section 1 (1). 5, may be paid quarterly in advance. The levy shall be

Paragraph 4. In addition, the payment shall be added to that part of the calculated registration fee, which shall be paid in accordance with the payment. The interest rate shall be made at the time of the date of the duty calculation in the last published official loan interest which the National Bank has provided for each of them. 1. January and 1. In July the year in question shall be paid for the first time a deposit corresponding to the tax of the first quarter, interest rates and additions to the possible restanders on the registration ratio.

Paragraph 5. For the payment of tax, interest rates and allowances provided for in paragraph 1. 3 and 4 shall be liable for the vehicle which shall make the vehicle available to the resident worker.

Paragraph 6. Duty of payment in accordance with paragraph 1. 3 and 4 shall terminate at the end of the month in which the obligation to register in Denmark or where the motor vehicle is deleted from the scheme, cf. Section 1 (1). 3. Discet the obligation of registration, or is deleted, the engine vehicle of the scheme, cf. Section 1 (1). 3, reimburse the customs and tax administration deposits and too much paid charge, interest rates and addendum for the period. The customs and tax administration shall also reimburse the deposit when the amount of the tax is paid or that it is taxed in accordance with paragraph 1. 8.

Paragraph 7. At the time the vehicle is deleted from the scheme, cf. Section 1 (1). 3, shall determine duties and tax administration on the basis of Article 10 of the applicable taxable value of the vehicle ' s current taxable income. If the levy paid in accordance with paragraph 1 3 exceeds the calculated tax after 1. pkt., the difference is repaid. If the levy paid in accordance with paragraph 1 3 is less than the calculated tax after 1. PC, the difference shall be charged.

Paragraph 8. Exhicrates a motor vehicle that so far has been duty-free, cf. Section 1 (1). 4, for a person or an undertaking not covered by Section 1 (1). In the case of sale or other transfer, the remainction of the levy shall be deferred unless the motor vehicle tax is rectified in accordance with section 4.

Niner. 9. The provisions of paragraph 1. 1-8 shall apply mutatis muth to motor vehicles registered with foreign plates.

Paragraph 10. On application, for the purposes of the application of the vehicle, the vehicle registered as caravans abroad, when the vehicle of a herder is exclusively used for commercial passenger services in this country, shall be exempt.

Paragraph 11. The tax minister may lay down rules on the notification and display of authorisation and on the payment of the measures referred to in paragraph 1. 1-10 mentioned charges and additions.

Nock. 12. The attachment to the last published loan interest, cf. paragraph Four, regulated every 5. year, first time on 1. January 2014. The amendment shall be determined in such a way that it corresponds to an average difference between the lending and interest of the financial institutions by lending to non-financial undertakings.

Paragraph 13. The tax minister announts every 5. This year, the regulation to take place in accordance with paragraph 1. 12.

§ 3 b. The customs and tax administration may, upon application, permit the levy to be paid in accordance with paragraph 1 to the tax on non-registered leasing vehicles registered for time-limited. 2 and 3 when the motor vehicle belongs to a establishment or fixed operation situated in this country or abroad and when the vehicle is in a time-limited period in accordance with a written agreement leases to a natural or legal person who is residing here in the country. The contract must contain precise information about the agreed lease period. The application must be submitted by either the leased or the person who leases the vehicle.

Paragraph 2. A levy shall be paid for vehicles to be registered in accordance with the traffic law. The duty of registration and the taxable person shall enter the date on which the vehicle is used here in the country of a herding. The levy shall be charged for the duration of the contract-established lease term. The levy shall be

Paragraph 3. In addition, the payment shall be added to that part of the calculated registration fee, which shall be paid in accordance with the payment. The interest rate shall be made at the time of the duty calculation at the latest published official loan interest rates laid down by the National Bank respectively. 1. January and 1. July the year in question with an addendum of 2,3 percentage points per one.

Paragraph 4. For the payment of the levy, interest rates and allowances provided for in paragraph 1. 2 and 3 lifts the lease.

Paragraph 5. Ayearning the one in paragraph 1. 1 Contracted Lease Term, customs and tax administration may permit the charge for the time-limited period to be paid in accordance with paragraph 1. 2 and 3, where the application for this is submitted, within 14 days before the date of the contract expires. A written agreement between the intrinsic user and the lease must be available at the time of the application. The Agreement shall contain details of the exact time period for which the contract is extended.

Paragraph 6. If the lease is suspended or the vehicle is deleted, the scheme shall be deleted, cf. Section 1 (1). THREE, FIVE. and 6. PC, the lease must, or leased, must notify it to customs and tax administration, and the vehicle registration plate must be delivered. Tax and tax administration shall repay the tax and interest rates and the supplement which may be paid too much for the lease term.

Paragraph 7. At the time when the lease is interrupted or where the vehicle is deleted from the scheme, cf. Section 1 (1). THREE, FIVE. and 6. PC, customs and tax administration shall determine, in accordance with section 10, the current taxable value of the vehicle ' s current taxable value. If the levy paid in accordance with paragraph 1 2 exceeds the calculated tax after 1. pkt., the difference is repaid. If the levy paid in accordance with paragraph 1 2 is less than the calculated tax after 1. PC, the difference shall be charged.

Paragraph 8. If the vehicle registration plate at the end of the lease is not available in a timely manner, the vehicle registration plates at the request of the customs and tax administration shall be withdrawn as soon as possible at the time of the police operation. In the event of a subsequent payment, tax, interest and addendum for the period running from the end of the lease on vehicle registration plates shall be submitted or removed. Tax, interest rate and addendum shall be levied per started month to which the deadline is exceeded, cf. paragraph Two and three. The tax minister may lay down detailed rules on this subject.

Niner. 9. A written lease shall be drawn up in the case of leased vehicles to be taxed in accordance with paragraph 1. Two and three. The contract must convert the vehicle into the figure in which it must be leased and include details for the identification of the vehicle, the name and address of the leased and leased lease and the lease. The contract shall contain information as to whether a merged and purchasing obligation has been agreed, and the conditions for that. The lease agreement must include an exact indication of the lease term. All users must appear in the lease. The contract must be a bi-enclosed specification of the vehicle ' s nature and equipment.

Paragraph 10. Where a motor vehicle is transferred here in the country on sale or other hand, the remainland shall be discontinued unless the vehicle is rectified in accordance with the rules laid down in sections 4, 5, 5 (a) or (6).

Paragraph 11. The attachment to the last published loan interest, cf. paragraph 3, regulated every 5. year, first time on 1. January 2014. The amendment shall be determined in such a way that it corresponds to an average difference between the lending and interest of the financial institutions by lending to non-financial undertakings.

Nock. 12. The tax minister announts every 5. This year, the regulation to take place in accordance with paragraph 1. 11. "

5. § 3 c (3) (c) 2, ITREAS :

" Stop. 2. The levy calculated in accordance with section 3 (a) (a). THREE, TWO. Pkt., quarterly, in advance. § 3 (a) (a) 4, shall apply mutatis mutis. For the first time, a deposit shall be paid equivalent to the tax of the first quarter, interest rates and additions to the possible restanders on the registration ratio. `

6. I Section 20 (2). 1, in section 3 a, paragraph, For : section 3 (a) (a) : FIVE. "

7. I § 25, paragraph. 1, in section 3 a, paragraph, 1, 3 or 7 "to :" § 3 a, paragraph. One, three, four or nine.

8. I § 27, paragraph. 1, no. 3, in section 3 a, paragraph, Paraguate 1, 3 and 8 ` shall be : '. One, three, four and ten.

§ 2

Paragraph 1. The law shall enter into force on the day following the announcement in the law.

Paragraph 2. For vehicles which are after 1. June 2003, according to the applicable rules in the registration tax slope section 3 (b), the tax correction shall be calculated on the basis of the registration tax after registration tax slope's section 3 b, as drawn up by the section 1 of this Act. 4. If the conversion shows that the previously paid tax exceeds the levy calculated by the section 3 (b) of the registration levitation. 7, 1. and 2. pkt., as drawn up by the paragraph 1 of this law. 4, repayment the difference. The application for recalculation shall be received by customs and tax administration before 1. June 2009.