Law On Tax On Nitrogen Oxides

Original Language Title: Lov om afgift af kvælstofoxider

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=120340

Overview (table of contents) Chapter 1 taxable area and fees

Chapter 2-registered companies

Chapter 3 tax period and the calculation of the taxable amount

Chapter 4 exemptions, tax refund and bottom deduction

Chapter 5 Financial provisions

Chapter 6 the settlement of tax

Chapter 7 tax on items received from abroad

Chapter 8 Control provisions

Chapter 9 Other provisions

Chapter 10 penal provisions

Chapter 11 entry into force and transitional provisions tax law on the full text of nitrogen oxides

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:

Chapter 1

Toll area and fees

§ 1. I have to pay tax on the emissions of NO2-equivalent to the air during combustion. The obligation to pay tax include emissions of NO2-equivalent from the following areas:





1) Denmark and Danish territorial waters, including the continental shelf area.

2) foreign State, if the activity resulting in emissions, in whole or in part is subject to Danish sovereignty in agreement with that State.





(2). In the following cases there is an obligation to carry out the measurement of the emission of NO2-equivalent to the air during combustion. NO2 equivalents is calculated as the quantity registered in accordance with these measurements:





1) Energy plants with a rated thermal input greater than 30 MW thermal figured for each plant and less than 100 MW in total heat input nominal thermal power. For each boiler, engine or turbine with a thermal input greater than 30 MW must be independent of the type of fuel made the AMS (automatic Målende System)-measurement of discharge of NOX, calculated as NO2 equivalents, or carried out measurement at a second method that provides equivalent assurance that the measurement of the quantity of emitted NOX, calculated as NO2 equivalents, will be like by AMS-measurement. In cases where there to one chimney is connected to multiple boilers, each of which is less than the 30 MW, but together more than 30 MW, there is no requirement for a measurement.

2) energy installations with a total rated thermal thermal thermal power of 100 MW or more, where there is a requirement for AMS-measurement of emissions of NO2-equivalent to the air by burning, according to the Ministry of the environment Decree No. 808 of 25. September 2003 on the limitation of emissions of certain pollutants into the air from large combustion plants. The measurement of the emission of NO2-equivalent to the air by burning can be done using another method that provides equivalent assurance that the measurement of the quantity of emitted NOX, calculated as NO2 equivalents, will be like by AMS-measurement.

3) waste incineration plants, where there is a requirement for AMS-measurement of emissions of NO2-equivalent to the air by burning, according to the Ministry of the environment Decree No. 162 of 11. March 2003 on the plant, which will burn waste. The measurement of the emission of NO2-equivalent to the air by burning can be done using another method that provides equivalent assurance that the poll will be as by AMS-measurement.

4) industrial plant, where the annual emissions of NO2-equivalent to the air during combustion exceeds 200 tonnes of NOX, calculated as NO2 equivalents, are required to make AMS-measurement on all of the company's industrial return, from which emitted NO2-equivalent, or carry out measurement at a second method that provides equivalent assurance that the measurement of the quantity of emitted NOX, calculated as NO2 equivalents, will be like by AMS-measurement.





(3). Where, in other cases the measurement of emissions of NO2-equivalent to the air by incineration in accordance with paragraph 2 shall be determined NO2 equivalents as in paragraph 2.

(4). Where there is no measurement of the emission of NO2-equivalent to the air by incineration in accordance with paragraphs 2 or 3, ascertained the discharged amount of NO2-equivalent to the air in accordance with the quantity of goods delivered, delivered and consumed.

(5). Tax Minister may lay down rules relating to the meters and rules for measurement, etc. to the inventory of the referred to in paragraph 1 shall discharge into the air.

§ 2. The charge constitutes per kg NO2 equivalents emitted to air by burning for the period 2010-2015 onwards the following:











1)





From 1. January to December 31. December 2010





5.0 DKK/kg NOX.







2)





From 1. January to December 31. December 2011





5.1 DKK/kg NOX.







3)





From 1. January to December 31. December 2012





5.2 DKK/kg NOX.







4)





From 1. January to December 31. December 2013





5.3 DKK/kg NOX.







5)





From 1. January to December 31. December 2014





5.4 DKK/kg NOX.







6)





From 1. January 2015





5.5 USD/kg NOX.











(2). Where there is no measurement of the emission of NO2-equivalent to the air by incineration in accordance with section 1, paragraph 2, tax shall be paid on delivery, supply and consumption of goods, as specified in annex 1 to this Act.

Chapter 2

Registered companies

§ 3. Undertakings pursuant to § 1, paragraph 2, have a duty to carry out the measurement of the emission of NO2-equivalent to the air during combustion must be registered with the Customs and tax administration.

(2). Undertakings pursuant to § 1, paragraph 3, shall carry out the measurement of the emission of NO2-equivalent to the air during combustion must be registered with the Customs and tax administration.

(3). Companies extracting or producing goods covered by Annex 1, nr. 1-16, and undertakings incinerating goods covered by Annex 1, nr. 17-19, must be registered with the Customs and tax administration.

(4). Other companies that sell, store or burn goods covered by Annex 1, can be registered with the Customs and tax administration, when the company has at its disposal a storage capacity of at least 1,000 h or 1,000 m3 for storage of goods, except for businesses that store goods covered by Annex 1, nr. 17-19.

(5). Establishments which meet the conditions for deduction under section 10, the bottom can be registered with the Customs and tax administration.

(6). For the registered companies shall be issued a certificate of registration.

§ 4. Registered establishments are entitled to receiving from abroad and from other registered businesses to inject goods as referred to in annex 1, without the tax is to be corrected.

Chapter 3

Tax period and the calculation of the taxable amount

§ 5. The tax period is the month.

§ 6. For registered companies that encounter the discharged amount of NO2-equivalent in accordance with article 1, paragraphs 2 or 3, the taxable amount is calculated as the amount of NO2-equivalent to the air by burning from the company registered on the company's meters in the tax period.

(2). For registered companies that encounter the discharged amount of NO2-equivalent to the air in accordance with section 1, paragraph 4, the taxable amount is calculated as the quantity of goods covered by Annex 1, which are released from the company, see. However, section 7. In the statement shall also include the company's own consumption of goods referred to in article 6. However, § 8, paragraph 4.

(3). Registered companies, in addition to the Declaration in accordance with paragraph 1 encounter other derived quantity of NO2-equivalent to the air pursuant to section 1, paragraph 4, encounter the taxable amount of the share of the company's emissions covered by article 1, paragraph 4, in accordance with paragraph 2.

(4). In other cases are assessed the taxable amount in accordance with paragraph 2.

(5). The statement shall be specified in accordance with detailed rules to be determined by the Customs and tax administration.

(6). Tax Minister lays down rules on the administration of tax obligation imposed in paragraph 1.

§ 7. In the taxable amount determined under section 6 shall be deducted from goods





1) added another registered company in accordance with section 4,

2) delivered abroad,

3) be exempt from tax pursuant to section 8,

4) at the company or during transport to and from the company as a result of the nature of the products, leakage etc. is lost or

5) returned to the company, if the buyer reimbursed the price, including tax.





Chapter 4

Tax exemption, tax refund and bottom deduction


§ 8. Exempt are goods that are shipped from a registered company or a company that has authorization to use the tax refund, see. § 9, paragraph 3, of the Customs Act § 4 referred to diplomatic missions, international institutions, etc. and related persons.

(2). Exempt are registered companies ' supplies of goods covered by Annex 1





1) for use in aircraft used commercially,

2) for use on board ships engaged on international voyages, other than pleasure craft, and

3) for use on board fishing vessels with a gross tonnage of 5 tonnes or more or a gross register tonnage of 5 tonnes or more, other than pleasure craft.





(3). Exempt from tax are petroleum products, carried from abroad for use in normal vehicle standard tank or reserve dunk, see. However, section 15, paragraph 3.

(4). Exempt consumption of an energy product is included in annex 1 that are directly used for the production of an equivalent energy product. However, this does not apply to energy products used as motor fuel.

§ 9. Reimbursement of duty happens to registered businesses that pay tax pursuant to annex 1 of the goods referred to in that provision and limiting emissions of NO2-equivalent to the air by burning through gas or by other technical measures, which reduce the emissions of NO2-equivalent. The allowance is equal to the amount of NO2-equivalent, which in the tax period away cleaned or by technical measures will reduce emissions. The compensation shall not exceed the tax payment.

(2). Compensation in accordance with paragraph 1, for each tax period is calculated for each fuel and for each furnace or boiler plants for themselves. If used more types of fuels in the same oven-or boiler plants at the same time, distributed the cleaned away or less derived quantity of NO2-equivalent for each fuel at each furnace or boiler plants for itself in relation to the amount of energy of each of the account such fuels in each oven-or ke part works.

(3). Companies that are not registered under section 3, of the State Customs and tax authorities, an authorization to tax refund for supplies of goods to the same extent as mentioned in section 7, nr. 1-4. However, there may not be an authorization to an entity, when that company and a registered company, which the company directly or indirectly delivered to taxable goods from, are interrelated companies. As interrelated companies are considered companies where the same group of owners direct elle indirectly owns more than 50 per cent of the capital of each company or directly or indirectly possesses more than 50 percent of any vote value in every company. Owners as mentioned in the stock profit taxation Act § 4, paragraph 2, shall be considered in assessing the owners for one and the same person. A granted authorization lapses if it in 2. PT matters referred to are going to be provided subsequently.

(4). The fee shall be reimbursed by the products used for ferry services and commercial sailing vessels with other than those referred to in section 8, paragraph 2, no. 2 and 3, referred to, except pleasure craft. The goods can be delivered in special cases without charge from a registered warehousekeeper.

(5). Customs and tax administration can tell businesses that are not registered under section 3, the reimbursement of the paid tax, when the annual remuneration is at least 500 KR. Remuneration may not exceed the tax payment.

(6). Tax Minister can establish accounting and control regulations and the rules on proof of tax exemption and reimbursement. In addition, the tax Minister establish rules specifying the detailed guidelines for what measures pursuant to paragraph 1 to justify reimbursement of the levy. Finally, the tax Minister lay down rules for Declaration and payment of compensation in accordance with paragraph 1.

§ 10. For companies whose total emissions of NO2-equivalent to the air by burning excess of 0.5 kg NOX/GJ fuel consumption in 2006, and which had an annual fuel consumption of more than 5 PJ from stationary installations in 2006, subject to payment of the 1. January 2010 to 31 December 2010. December 2010 alone tax on the portion of the discharge, which is higher than 0.18 kg NOX/GJ.

(2). For companies whose total emissions of NO2-equivalent to the air by burning excess of 0.5 kg NOX/GJ fuel consumption in 2006, and which had an annual fuel consumption of more than 5 PJ from stationary installations in 2006, shall be paid as from the 1. January 2011 alone tax on the portion of the discharge, which is higher than 0.15 kg NOX/GJ.

(3). Bottom of deductions provided for in paragraphs 1 and 2 shall also apply to goods that are received tax-free and consumed in the company. Bottom deductions in accordance with paragraphs 1 and 2 may not be transferred to other tax periods.

(4). Companies that encounter the levy under section 6, paragraph 1, can calculate a deduction for all common used fuels and for all used furnace or boiler plants, where there is measurement, provided that furnace or boiler installations, etc. are located in the same geographical location.

(5). Tax Minister lays down rules that specify guidelines for the management of bottom deductions in paragraphs 1 and 2.

Chapter 5

Accounting provisions

§ 11. Registered companies shall keep an account of approach, supply and consumption in the company of the goods mentioned in annex 1.

(2). Businesses, etc. shall keep accounting material, including invoices, invoice copies, accompanying documents, statements, etc., for 5 years after the end of the financial year.

(3). Customs and tax administration lays down the detailed rules for corporate accounting in accordance with paragraph 1.

Chapter 6

Settlement of tax

§ 12. Registered establishments shall after the end of each tax period indicate the quantity of goods, of which the company must pay the levy referred to in article 6. sections 6 and 7, and deposit the fee for the tax period for customs and tax administration. Declaration and payment is made in accordance with the provisions of sections 2 to 8 of the Act on the levying of taxes and duties, etc.

(2). The provision for calculating the tax liability in article 5, paragraph 2, of the law on the levying of taxes and duties, etc. shall apply mutatis mutandis in the event that the size of the amount of tax payable by the company, not be ascertained on the basis of the company's meters.

(3). For taxable persons not covered by paragraph 1, the Declaration and the payment is effected pursuant to section 9, paragraph 2-4, of the law on the levying of taxes and duties, etc., see. However, section 15, paragraph 2.

§ 13. If the company fails to comply with a request to provide security, see. section 11 of the Act on the levying of taxes and duties, etc., the Customs and tax administration include the registration of the company, until secured.

Chapter 7

Tax on items received from abroad

§ 14. I have to pay tax on goods covered by Annex 1 imported from places outside the EU or imported from certain areas not covered by the relevant EU countries ' tax area, unless the goods supplied a registered company or is exempt under section 8. The levy shall be determined in accordance with Annex 1 and settled in accordance with the provisions of the Customs Act Chapter 4, see. However, paragraph 2.

(2). For goods imported by an undertaking registered under section 29 of the Customs Act, section 15 shall apply mutatis mutandis.

§ 15. In other cases, the tax is paid in connection with the item reception here in the country, unless the goods are received in accordance with the rules in section 4. Trader product recipients must, before the goods are dispatched from abroad, declare it with customs and tax administration. The notification is valid for 5 years.

(2). Trader product recipients shall after the end of each fiscal period enter the amount of the goods, the company has received in the period, and pay taxes to the Customs and tax administration. Declaration and payment is made in accordance with sections 2, 3, 5-7 and § 8, nr. 2 and 3, of the law on the levying of taxes and duties, etc.

(3). There shall be no tax on fuel in commercial vehicles and special containers standard tanks. By standard tanks means the definition contained in article 24 of Council directive restructuring the Community framework for the taxation of energy products and electricity. The exemption includes, however, the entire contents of the said fuel tanks where this follows from one of Denmark acceded to the international agreement.

(4). For other product recipients happens the payment according to the rules laid down in the Declaration and section 9, paragraphs 2 to 4, of the law on the levying of taxes and duties, etc.

(5). Customs and tax administration can impose on a company that repeatedly fails to pay the tax in a timely manner, to give an indication of the goods receipt. Customs and tax administration may also instruct the company to pay the tax when the goods receipt.

(6). Establishments covered by paragraph 1 or of section 14 shall keep an account of the supply of taxable goods. section 11, paragraph 1, shall apply mutatis mutandis.

Chapter 8

Control provisions

§ 16. Customs and tax administration have at any time against proper identification access without a court order to make inspections in the companies covered by the law, and to inspect the companies ' inventories, business books and other accounting material, as well as correspondence, etc. in order to provide the necessary information, without prejudice. However, section 9 of the Act on legal security by prioritizing the use of coercive measures and information obligations.


(2). The owners of the undertakings and the persons employed in enterprises must provide customs and tax administration the necessary guidance and assistance in execution of the inspection referred to in paragraph 1.

(3). Material referred to in paragraph 1 must, at the request of the Customs and tax administration shall be handed over or sent to this.

(4). Economic operators shall, on request, inform the Customs and tax administration information about their purchases and sales of goods covered by Annex 1.

(5). Suppliers of taxable goods shall, upon request, inform the Customs and tax administration information on their shipments to the trader.

(6). Customs and tax administration have at any time against proper identification without court order access to carry out inspection of goods during their transport, when these goods commercially sold from abroad or professionally transported to other than registered companies in order to provide the necessary information, without prejudice. However, section 9 of the Act on legal security by prioritizing the use of coercive measures and information obligations.

(7). Customs and tax administration have at any time against proper identification access without a court order to conduct inspections of inventories and accounts, etc. in the firms covered by paragraph 4-6, in order to provide the necessary information, without prejudice. However, section 9 of the Act on legal security by prioritizing the use of coercive measures and information obligations.

(8). To the extent that the information referred to in paragraphs 1 and 7 are registered electronically, include the authorities ' access to these information also a electronic access to them.

(9). Public authorities shall, on request, inform the Customs and tax administration any information for purposes of registration and control of establishments covered by the law.

Paragraph 10. The police, if necessary, provide assistance for the implementation of the checks referred to in paragraphs 1, 6 and 7. Tax Minister may, in accordance with the negotiation with the Minister of Justice lay down detailed rules on the subject.

Chapter 9

Other provisions

§ 17. In addition to the persons referred to in section 10 of the Act on the levying of taxes and duties, etc., shall be liable to the item recipients referred to in section 15, and whoever is in possession of the goods for payment of duty in accordance with this law.

§ 18. If the goods under section 8 is exempt, be used for purposes other than that for which it was intended, the Customs and tax administration include the case company access to buy duty-free goods. The company charged the charge of those goods within 14 days after such demand.

(2). If goods are transferred, acquired, or used in such a way that there is not paid the tax, which would have been payable in accordance with the law, or a company has paid too much in compensation pursuant to section 8 (2) and section 9, be required to pay the amount due for payment within 14 days after such demand. Can the size of the amount of duty payable is calculated not on the basis of the company's financial statements or gauges, the Customs and tax administration make an estimation of the amount.

(3). sections 6 and 7 and § 8, nr. 2 and 3, of the law on the levying of taxes and duties, etc. shall apply mutatis mutandis by not timely payment in the cases referred to in paragraphs 1 and 2.

§ 19. With locations outside the European Union with regard to the provisions of the Act shall be treated as Faroe Islands and Greenland, as well as the Copenhagen free port.

§ 20. The rules of cancellation and deferral of section 15 of the Act on the levying of taxes and duties, etc. shall apply mutatis mutandis to tax, interest, fees and administrative fines in accordance with this law.

Chapter 10

Criminal provisions

§ 21. With fine punished the person who negligently





1) shall give false or misleading information or conceals information to use for tax checks

2) violates section 3, paragraphs 1 to 3, article 11, paragraph 1, section 15 (1), (2). section, and section 16, paragraph 2-5.

3) fails to comply with an after section 15 paragraph 5, 1. point, announced cuts,

4) transfer, acquire, acquire or use items, of which there are not paid tax, which would have been payable in accordance with the law, or try thereon or

5) continues the operation of a taxable company whose registration is revoked under section 13, and customs and tax administration has notified the company this.





(2). Anyone who intentionally commits one of the offences referred to in paragraph 1 shall be punished by a fine or imprisonment up to 1 year and 6 months, unless a higher penalty is inflicted for criminal code section 289.

(3). In regulations issued under the law, can be fixed penalty of fine for anyone who intentionally or grossly negligently violates the provisions of the legislation.

(4). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.

§ 22. sections 18 and 19 of the law on the levying of taxes and duties, etc. shall apply mutatis mutandis to cases of violation of this law.

Chapter 11

Date of entry into force and transitional provisions

§ 23. The law shall enter into force on the 1. January 2010, in accordance with article 3. However, paragraph 2.

(2). Tax Minister shall determine the time of the entry into force of § 10.

§ 24. The law applies to NO2-equivalent, starting with the 1. January 2010 emitted to air by the combustion from companies that are covered by section 3, paragraphs 1 and 2. The law shall also apply to the products referred to in annex 1, which as of the 1. January 2010 delivered, shall be supplied or consumed by registered establishments are declared for customs clearance, received from abroad or forming part from abroad.

(2). For continuous deliveries, for which the settlement period is commenced before 1 January 2002. January 2010 and ends after that date, the program calculates the charge of so great a part of the shipment, as the time period for the entry into force of the law to the settlement period constitute in relation to the total settlement period. With customs and tax administration permission may be rounding off for the estimation of the fraction of deliveries, of which tax is payable.

§ 25. The law does not apply to the Faroe Islands and Greenland.

Annex 1: rates of § 2, paragraph 2, of the law on tax on nitrogen oxides





 

 



1. jan.-

31. dec.

2010





1. jan.-

31. dec.

2011





1. jan.-

31. dec.

2012





1. jan.-

31. dec.

2013





1. jan.-

31. dec.

2014





From

1. jan.

2015







Rates at daytime



 

 

 

 

 

 

 





1. Gas and gas oil used as motor fuel





ear/l





0.9





0.9





0.9





0.9





1.0





1.0







2. Other gas and diesel oil





ear/l





0.9





0.9





0.9





0.9





1.0





1.0







3. Sulphur-free diesel oil





ear/l





0.9





0.9





0.9





0.9





1.0





1.0







4. Heavy fuel





ear/kg





2.8





2.9





2.9





3.0





3.1





3.1







5. Combustion tar





ear/kg





2.6





2.6





2.7





2.7





2.8





2.8







6. Kerosene used as motor fuel





ear/l





0.9





0.9





0.9





0.9






1.0





1.0







7. Other kerosene





ear/l





0.9





0.9





0.9





0.9





1.0





1.0







8. Liquified Petroleum Gas





ear/l





1.7





1.8





1.8





1.8





1.9





1.9







9. Other liquefied petroleum gas and gas obtained by refining of mineral oil and used as motor fuel





ear/kg





3.2





3.3





3.3





3.4





3.5





3.5







10. Other liquefied petroleum gas and gas obtained by refining of mineral oil





ear/kg





0.9





0.9





1.0





1.0





1.0





1.0







11. Natural gas, except for engines





øre/Nm3





0,8





0.8





0.8





0.8





0.9





0.9







12. Natural gas for engines (including the desktop)





øre/Nm3





2,8





2.8





2.9





2.9





3.0





3.0







13. Coal, coke, lignite, orimul sion and petroleum coke





us $/GJ





0.5





0.5





0.5





0.5





0.5





0.5







14. Leaded petrol (lead levels exceeding 0.013 g/l)





ear/l





0.8





0.8





0.9





0.9





0.9





0.9







15. Unleaded petrol (lead levels highest 0.013 g/l)





ear/l





0.8





0.8





0.9





0.9





0.9





0.9







16. Coal, coke, lignite, orimul sion and petroleum coke.





us $/t





16.0





16.3





16.6





16.9





17.2





17.5







17. Biogas and other floating VE motor in large plants with a thermal input of more than 1,000 kW





us $/GJ





1.3





1.3





1.3





1.3





1.3





1.4







18. Biogas and other floating VE for anything other than engines in large plants with a thermal input of more than 1,000 kW





us $/GJ





0.3





0.3





0.3





0.3





0.3





0.3







19. Straw and wood in large plants with a thermal input of more than 1,000 kW





KR/t





6.8





6.9





7.0





7.1





7.2





7.4







Rates at 15 º C



 

 

 

 

 

 

 





1. Gas and gas oil used as motor fuel





ear/l





0.9





0.9





0.9





0.9





1.0





1.0







2. Other gas and diesel oil





ear/l





0.9





0.9





0.9





0.9





1.0





1.0







3. Sulphur-free diesel oil





ear/l





0.9





0.9





0.9





0.9





1.0





1.0







4. Heavy fuel





ear/kg



 

 

 

 

 

 





5. Combustion tar





ear/kg



 

 

 

 

 

 





6. Kerosene used as motor fuel





ear/l





0.9





0.9





0.9





0.9





1.0





1.0







7. Other kerosene





ear/l





0.9





0.9





0.9





0.9





1.0





1.0







8. Liquified Petroleum Gas





ear/l



 

 

 

 

 

 





9. Other liquefied petroleum gas and gas obtained by refining of mineral oil and used as motor fuel





ear/kg



 

 

 

 

 

 






10. Other liquefied petroleum gas and gas obtained by refining of mineral oil





ear/kg



 

 

 

 

 

 





11. Natural gas, except for engines





øre/Nm3



 

 

 

 

 

 





12. Natural gas to the engine (including the desktop)





øre/Nm3



 

 

 

 

 

 





13. Coal, coke, lignite, orimul sion and petroleum coke





us $/GJ



 

 

 

 

 

 





14. Leaded petrol (lead content of 0.03 g/l)





ear/l





0.8





0.8





0.8





0.9





0.9





0.9







15. Unleaded petrol (lead levels highest 0.03 g/l)





ear/l





0.8





0.8





0.8





0.9





0.9





0.9







16. Coal, etc.





us $/t



 

 

 

 

 

 





17. Biogas and other floating VE for engines in large plants with a thermal input of more than 1,000 kW





us $/GJ



 

 

 

 

 

 





18. Biogas and other floating VE for anything other than engines in large plants with a thermal input of more than 1,000 kW





us $/GJ



 

 

 

 

 

 





19. Straw and wood in large plants with a thermal input of more than 1,000 kW





us $/t



 

 

 

 

 

 





Given at Christiansborg Palace, on 17 March. June 2008 MARGRETHE r./Kristian Jensen