Chapter 1 Orchestration of the Ankenes

Chapter 2 Composition of the Ankenes

Chapter 3 Secretariatal assistance

Chapter 4 Meetings in the Ankenes

Chapter 5 Storage for the anime ovens

Chapter 6 Clagetherapy of the ankenes

Chapter 7 Acid and discretionary and visual inspection

Chapter 8 Decisions of the Ankenes

Chapter 9 Other provisions

Chapter 10 Remuneration and compensations for the names of members and members of the members of the Commission

Chapter 11 Entry into force

Appendix 1

Completion of the Rules of Procedure of Treasures, Rating Board, Common Tax and Rating Name, and the Motor Reveme

In accordance with the provisions of Article 10 (10) of the Tax Code, 5, section 10, section. 6 and section 35 (4). 2, cf. Law Order no. 907 of 28. In August 2006, as amended by law no. 1341 of 19. December 2008, as well as law no. 572 of 19. December 1985 on public access to Section 15 (3). 3.

Chapter 1

Orchestration of the Ankenes

Ankentitvnredse

§ 1. The subdivision of the country in the face of recognition shall be shown by the notice of this.

§ 2. Complained to the taxman shall be lodged at the taxable name, in whose circle the complainant was domiciled at the end of the processed income, respectively at the time of death or the time of absence. The following applies :

1) In the case of a retainer registration, the appeal shall be lodged at the name of the person in whose circle the complainant was domiciled at the time when the imprest registration was carried out.

2) In the case of a limited tax obligation, the appeal shall be lodged at the name of the anchors, in whose circle the source of income was situated at the end of the processed income, respectively, at the end of the taxable duty.

3) Complained from a binding reply shall be submitted to the ancherage in whose group the complainant was domiciled at the time of submission of a request for a binding reply.

4) Complaguing a recruitment which is made by the transfer of an asset and where the agreement is binding on both the buyer and seller, shall be submitted to the anchorage in whose group the seller was domiciled at the time of the transfer. If sellers are not entitled to the Board of the Board or more sellers, the complaint shall be lodged at the name of the Board in whose group the buyer was domiciled at the time of the transfer.

5) Complaguing a binding response, which is triggered by the transfer of an asset and where the agreement is binding on both the buyer and seller, shall be submitted to the anchorage in whose group the seller was domiciled at the time of submission of the request for a binding reply. If the seller is not entitled to the Board of the Board or more sellers, the complaint shall be lodged at the name of the Board in whose group the group was domiciled at the time of submission of the request for a binding reply.

6) In the case of a grant of grants, the appeal shall be lodged at the name of the grant, in whose group the grant was domiciled at the time of the grant. If grants are not residing in this country, or if there are several donations, the complaint shall be lodged at the point of order in whose group the grant was domiciled at the time of the grant.

7) Complaguing a binding reply concerning the duty of gift shall be lodged at the point of order in whose group the grant was domiciled at the time of submission of the request for a binding reply. If grants are not residing in this country, or if there are several grants, the complaint shall be lodged at the point of order in whose group the grant was domiciled at the time of the submission of the request for a binding reply.

Paragraph 2. Complaguing a property assessment, etc. shall be treated by the judgment name, in the case of which the property is situated.

Paragraph 3. Complaints of a taxable value, etc. of motor vehicles, shall be treated by the motor anchiners in the territory where the relevant part of the SKAT has taken the decision is situated. The head of the head is, if there are major differences in the amount of cases in the latter, empowered to move cases to treatment in a different name.

Paragraph 4. The head of appeal shall be authorized to move a complaint to treatment in a different name, in the following situations :

1) A second area of appeal deals with the complaints filed by the complainant in other incomes on the same issue.

2) Due to special circumstances, it is considered appropriate to move a case to a different area of inane.

3) Furthermore, there is doubt as to which name should be dealt with in this matter.

Paragraph 5. If a decision taken by the courts or the country of agriculture means that a complaint point is to be reconsidered, it must be treated by a different name, other than the ankennighteal which has previously dealt with the complaint. The head of appeal shall be authorized to determine the second name of the matter to be dealt with in the case.

Storage for a common tax and valuation name

§ 3. In the case of complaints to a common name, complaints lodged in accordance with the tax administration Act 5 are treated as they were sent to a taxable name, whereas complaints lodged after the tax administration of the tax administration of Article 6 were treated as they were sent to a valuation name.

Chapter 2

Composition of the Ankenes

Election of the President and Vice-President

§ 4. Each reckoning shall be held as soon as possible after the appointment of the constituent meeting. The meeting can be held before the start of the function period. The Member who has long been a member of the Board of Aveneans is now calling for the meeting. If more people have been a member for a long time, the oldest member is called in.

Paragraph 2. At the first meeting, the Board of Chats elects a President. The choice is made by a majority election and led by the Member who has convened the sitting. The selection is valid for the entire operation period, cf. However, section 7.

Paragraph 3. In the election of President, the candidate elected by a majority of the members of the Kenkenee present here is elected. Such a majority shall not be achieved at 1. voting, a new vote will be taken. At 2. voting is a candidate elected if the person concerned is obtained from a majority of the Members present, or if only votes are cast on the candidate in question. Bringing 2. Nor, nor is it a vote, any decision made by the two which shall be bound by the two. Voting has received the most votes so that voting on the ballot box is decided by means of voting on which two people at the bottom of the elections (3). Voting shall be voted on. The votes are right at 3. Reconciliation, the decision shall be taken by drawing a draw.

Paragraph 4. As soon as the election of the President has taken place, the name of the treasures and the common anthem is selected among its members, one or two other Vice-Presidents. The first elected one becomes one. Vice-President, while the last one elected will be two. Vice President.

Paragraph 5. The Chairperson Board will elect a Vice-President.

Paragraph 6. The selection of paragraph 1. 4 and 7. 5 is led by the newly elected President or in his absence by the member who has led the presidential election. The elections are, moreover, going according to the same rules as the presidential elections.

Invocation of suppleant

§ 5. The secretariat shall be notified to the Secretariat, which shall inform the chairman. The Supporant must be called in the following situations :

1) This is a constituent meeting.

2) The Member who is unable to participate is demanding.

3) The Member will be aware of the fact that the Member will be absent for at least two months.

4) When the President takes a decision on this matter.

Paragraph 2. An alternate to take part instead of the chairman or a vice-president is a member of the Board of Aveneous Board.

Member States

§ 6. If a member is appointed by a term of office during the functional period, the suppleant shall be entered in the name of the Board, and a new alternate shall be appointed. If a member is granted leave, the alternate shall enter the member of the Member State.

Exemption of President or Vice-President of the Functional Period

§ 7. The Board of Appeal may exempt the President or a vice-chairman as such for the rest of the period of operation if requested by the person concerned. When a chairman or a Vice-President will be relieved of his duties, the award of the award or granted leave during the period of the period shall be chosen by a new President, or Vice-President of the Commission, in accordance with the period of validity of the term ' office '. Section 4 (4). 2-6. The selection is valid for the rest of the action period. On leave, the elections will be valid only during the term of the law.

Resolution

§ 8. The Board of Appeal may split up in a decision-making link. Every member must have a place in at least one link.

Paragraph 2. If another member of a decision-making part other than the President-in-Office prevented from taking part in a meeting, the President may decide that it must be supplemented by a member from another decision-making link.

Paragraph 3. A member of a decision-making link may require a case submitted to the full set of furnace.

Paragraph 4. In a meeting of a decision-making part, a member of an entity is not a member of the decision-making link, the right to the following :

1) Get a copy of the agenda.

2) Participate in the meeting, including the possibility of making a statement on specific cases, without voting rights.

3) The long case has been presented to the entire anus.

Chapter 3

Secretariatal assistance

§ 9. SKAT provides the secretarial assistance to the device names. The secretariat must be organizationally separated from the other SKAT.

Paragraph 2. The secretariat shall be present at the meetings of the face of the court and shall be included in the proceedings of the instigators of the instigated chamber, without any voting rights. Evaluates the secretariat that the Board of Appeal is in the process of taking an apparently unlawful decision or a decision contrary to the prior practice of the infamous subject, the secretariat shall make the Board of Appeal aware of this.

Paragraph 3. The Board of Appeal shall ensure that the secretarial staff who are involved in the treatment of the ineeboard shall not be inhabitable according to Chapter 2 of the administrative act. The Board of Appeal shall decide on any questionable questions.

Paragraph 4. The correspondence between the secretariat and the ankenyis members may, after SKAT's determination, be done in full or in part electronically.

Chapter 4

Meetings in the Ankenes

Conduct meetings

§ 10. The Board of Appeal shall exercise its activities in meetings, including, where appropriate, meetings of decision-making. The meetings aren't public. The sound and image recording of the meetings is not allowed.

Paragraph 2. If the Board of Directors is divided into a decision-making part, the Chairperson shall decide, by agreement with the secretariat of the Member States, on the individual joint activities according to general guidelines, set out of the Board of Indicators.

Paragraph 3. The chairman shall, in agreement with the Secretariat, and the meetings of the Joint Board and in a decision-making part, shall be determined by the Chairperson. The secretariat calls the meetings. The summons shall be made as far as possible with at least 7 days ' notice.

Paragraph 4. When at least 1/3 of the members of this House call for it, the President shall have to convene a meeting within 14 days.

Paragraph 5. The President shall set the agenda for each session.

Paragraph 6. Together with the agenda, the following material shall be sent to the members :

1) Explainas with proposals for a decision.

2) Any comments made on a previously submitted proposal shall be made available.

3) Information on the question of whether complaints are to be submitted to the Board of the Board of the Board.

Paragraph 7. The Board of Appeal shall decide on the way in which the internal procedure is arranged for the presentation of a draft decision to the complainant.

Meeting and voting

§ 11. The Chairman of the Board of Interes shall keep the meetings in the overall name of the Board. 1. The Vice-President, or by its absence, 2. Vice-President of the Commission.-Vice-President of the Commission.-Vice-President of the Commission.-Vice-President of the Commission.-Mr President, Mr President, Mr

Paragraph 2. Meetings in decision-making are led by the President or by the Vice-President who is a member of the joint. If the meeting chair is a vice-president and this will be prevented, the President shall be appointed as a meeting chair. If the President is also obstructed, the other vice-president as a meeting chair.

Paragraph 3. The Board of Appeal shall decide on a vote. The vote will take place at the hands of a show of hands and votes in the majority of votes. If a Member is to vote, the Member is considered to have voted in favour of the proposal which is being put to the vote. In the event of ballot equality, the meeting chair is crucial.

Paragraph 4. If the meeting chair considers that the position of the ancherage to a proposal is so unambiguous that a vote is superfluous, it shall inform the opinion of the person concerned with the opinion of the person concerned. If the proposal is not subsequently put to the vote, the meeting chair may declare the matter only in accordance with the stated opinion.

Meeting Protocol

§ 12. The secretariat has a record of the meeting. The protocol shall contain at least the following :

1) Date and time of meeting start and end.

2) Enlightenment for meeting participants.

3) Intelligence files, cf. section 24 (2). 5.

4) The number of positions which show SKAT's decision, the opinion of the complainant, and the proposal by the name of the name of the afquillitre.

5) Briefly reasons for the proposal / decision.

6) The complaint is called back.

7) A member or secretarial worker is an inhavan.

8) One or more Members want their differences in a decision on the record.

9) One or more members would like to see their minority opinion after number one. 8 submitted for the Skate Term.

Paragraph 2. The Protocol shall also include information concerning the tax inabe of the tax insoto :

1) Name, address, and CPR number.

2) What a year that's been complained about.

Paragraph 3. In the case of an appeal to the Assessment Board, the Protocol shall also include information on :

1) Name and address of complaints.

2) Owner's name and address, if owner and complaints are not the same.

3) Property number and address of the immovable property.

4) Percent visual inspection.

5) Such an assessment that has been complained.

Paragraph 4. In the case of a complaint to the engine inane board, the Protocol shall also include information on :

1) Name and address of complaints.

2) the vehicle number or other identification of the vehicle whose ground number is not present.

3) Percent visual inspection.

Paragraph 5. At the end of the meeting, the minutes of the Protocol shall be signed by all the member-of-the-party members who have participated in the meeting. Members will not be able to refer to their votes or, for other reasons, refuse to sign the protocol.

§ 13. If a member, after paragraph 12 (1), 1, no. In the Minutes, the Member may request that a copy of the Protocol be submitted to the Tax Council for information purposes. The rate of tax may, if the decision is apparently illegal, alter the judgment of the inane equivalent, cf. Tax management Act, section 2 (2). 3.

Chapter 5

Storage for the anime ovens

Applause to the tax recognition skills

§ 14. The complaint shall be submitted to the secretariat of the Board of Appeal, which shall send the complaint to the Danish Tax Authority. If it is stated in the appeal for the Board of Indicator that there is a basis for resuming the decision taken, SKAT shall send this written written written to the complainant, indicating the changes that are envisaged. The complainant shall be requested, within 14 days, to indicate whether or not the case may be resumed. At the same time, it shall be notified to the complainant that the reopening will cause the complaint to be recalled to be revoked.

Paragraph 2. In addition to an annual tax return, where the complainant has not previously received separate notification of the change, directly to SKAT. If SKAT cannot provide the complainant, SKAT will send the complaint to the Board of the Board, together with a statement for the complaint.

Applause to the engine and rating names

§ 15. The complaint shall be sent to SKAT which forwards the complaint to the Board of Appeal, unless SKAT sets out a resumption. If it is stated in the appeal for the Board of Indicator that there will be grounds for resuming the alleged decision, SKAT will have to submit a draft decision to the complainant within eight weeks of receipt of the complaint. SKAT's proposal must include the following information :

1) What changes SKAT is on to make.

2) The complainant has a period of 8 weeks to indicate whether the complainant wishes the case to be resumed in SKAT or in the name of the Board of Indicator.

3) The complainant shall be deemed to agree to resume if the complainant not before the deadline is requested to be treated in the Board of Insitions.

4) Resumption means that the complainant is deemed to have recalled his appeal to the Board of Indicator.

Paragraph 2. In the case of a complaint about the general property assessment, cf. Tax management laws, section 38 (3). 2, SKAT has another 8 weeks to submit a proposal for a decision to the complainant.

Paragraph 3. If SKAT does not within the provisions of paragraph 1, The period from 1 and 2 shall determine whether there is a basis for the recovery of the decision to be resumed, the complaint shall be submitted for processing in the Board of Indigenous. SKAT shall inform the complainant that the complaint has been forwarded.

Paragraph 4. At the request of the Secretariat, the Secretariat may, in addition to the said 8/16 weeks, grant a free extension of the said 8/16 weeks, provided the circumstances are so. SKAT shall inform the complainant.

Submission of material from SKAT

§ 16. When SKAT sends a complaint to the Board of Complaints, SKAT sends the following :

1) The material that has provided the basis for the decision to be taken.

2) SKAT's statement to the complaint in question.

Paragraph 2. The one in paragraph 1. 1 mentioned material may be delivered by SKAT authorising the department's secretariat to obtain electronic access to the matter for the necessary material.

Chapter 6

Clagetherapy of the ankenes

§ 17. Once a complaint has been received, the secretariat shall be given receipt of the complaint.

Paragraph 2. If someone other than the owner of the property complained to the Assessment Board Board, the secretariat shall also send a receipt to the owner.

§ 18. The secretariat shall be carried out by the secretariat. As a basis for the decision of the complaint, the secretariat shall draw up a case with a reasoned proposal for a decision. The secretariat may be able to contact the complainant in order to get the case informed.

Paragraph 2. The case manufacture must at least contain the following :

1) Identification details of the complainant.

2) The figure of speech, which provides for each complaint point, the relationship between SKAT's decision and the assertion of the complainant.

3) The content of the class with specification of the appeal points.

Paragraph 3. In cases where there is no basis for the full participation of the complainant, the case must in addition to those referred to in paragraph 1 shall be taken. 2 mentioned at least the following information :

1) The full account of the facts in question.

2) Reference to relevant legal rules.

3) Reference to relevant theory and practice.

4) Proposal for the decision.

Paragraph 4. If, in advance, it is decided that a building should be inspected for a complaint to the Assessment Board, it shall be prepared and shall be sent to the Members who are to take the property. This dossier may be prepared in accordance with the provisions of Article 7 without a motion for a decision.

Paragraph 5. In cases where the complaint is rejected, information as referred to in paragraph 1 may be admissible. 3 will be limited to the exception of the rejection.

Paragraph 6. When the Board of Indicator has handled the case, the case has been submitted with a proposal for a decision to be taken for consultation with the complainant and others with a significant interest in the case, cf. Tax management Act, section 36 (3). 1, Section 38 (3). One and paragraph 39 a, paragraph 1. 1. The response time limit must be at least 15 days. The secretariat may extend this time limit if the complainant requests it.

Paragraph 7. Consultation of the complainant of the case and motion for a decision may be omitted if the complainant can be given full participation by the complainant, or by the case of the parties agreeing on the decision.

Paragraph 8. Decisions to make a diverted change shall be heard on the subject.

Kstorme Meeting with the AnkenAbilities

§ 19. If the complainant has requested to submit the case for the Board of the Board or if it considers that it is appropriate to obtain an oral statement from the complainant, the complainant shall be convened in writing to a meeting at least 15 days ' notice. The complainant shall at the same time be informed that they may instead choose to express an opinion in writing.

Paragraph 2. The complainant shall not be present during the discussions and the votes of the Board of Appeal.

20. If a complaint has been made to express an opinion in writing or orally to the Board of the Board and if the opinion is not delivered within a reasonable time, the secretariat may set a time limit for at least 15 days.

Chapter 7

Acid and discretionary and visual inspection

Souls and estimates of the tax names

§ 21. Where access to the right and discretion issued by the exchange is requested, the requestor shall notify the Board of the Board in writing. The notification shall be accompanied by a copy of the requestor ' s letter to the exchange court with the request of the court to be received and a copy of the proposal for the estimamam. The Board of Appeal shall then provide for the treatment of the appeal, pending the outcome of the synch and beauty parks.

Paragraph 2. The Board of Appeal may set a time limit for the motion of a view and discretion. Upon the end of such a period, the Board of the Board shall not have to respect a request for a view and discretion.

Paragraph 3. When the case of syns and the case is closed in the urban court, the requestor shall be sent within 14 days to send a copy of the court book of the court proceedings to the Board of Indisians. With the transcript, it must follow the opinion of the syns and the estimates.

Paragraph 4. If the complainant is the requestor, the person concerned shall at the same time as part of the submission of the referred to in paragraph 3 mentioned documents in writing inform the Board of Indicor whether the complaint is maintained or withdrawn. No communication from the complainant shall be deemed to be retained.

Paragraph 5. If SKAT is the requestor, the Board of the Board shall be able to acknowledge receipt of the information referred to in paragraph 1. 3 (3) documents referred to in writing to the complainant within a period of 14 days to inform whether the complaint is upheld or withdrawn. No communication from the complainant within the time limit shall be deemed to be maintained.

Paragraph 6. Expenditure for surveys and estimates may be fully covered by the public whose holding of sight and judgment has been attributed to the case or estimated to be able to add essential new information which could not be more appropriate or can be obtained in a different way. Decisions on this shall be taken by the Board of Directors that may delegate this competence to the chairman or the secretariat.

Evaluation of the assessment names of a property

§ 22. The Assessment Board may choose to take discreet properties. The Board of Appeal may, in concrete terms, grant the secretariat to make visual inspection of the Board of Appeal.

Paragraph 2. A property may be inspected where necessary to ensure that the case may be adequately informed, including when the complaint is indicated in a specific way.

Paragraph 3. Before the visual inspection of a property takes place, the owner shall be notified of such information. visual inspection must be carried out only after the authorisation of the owner. Transparency of buildings must be carried out solely with the participation of the owner or his representative.

Paragraph 4. Photography of the property may only take place according to the owner's permission.

the visual inspection of a vehicle by means of a vehicle,

-23. The Chairperson Board may choose to inspect a vehicle in connection with the complaint processing.

Paragraph 2. A vehicle may be inspected if necessary to ensure that the case may be adequately informed, including when the complaint is indicated in a specific way.

Paragraph 3. The secretariat may, according to general guidelines, set by the Board of Indications, to refer vehicles to be careful.

Chapter 8

Decisions of the Ankenes

Decision of the case

§ 24. Decisions of the Recognizers shall be communicated to the complainant by a decision on a meeting and the decision of the inane. The decision must be accompanied by a reason, unless the complainant is given full co-hold.

Paragraph 2. It must be stated in a decision if the Board of Indiunction has made changes.

Paragraph 3. The decision shall be sent to the complainant and others who have a significant interest in the case, cf. Tax management Act, section 36 (3). 1, Section 38 (3). One and paragraph 39 a, paragraph 1. 1. If the decision does not give the complainant full support, it shall be accompanied by the case manufacture, cf. Section 18 and the complainant shall be weighted on the deadline for the decision of the country of the country of the country of the country, on the rules on cost compensation and the procedure, by the way.

Paragraph 4. In the case of SKAT's refuse to take up resumption requests, it must be stated in the decision whether the Board of Indices of the Board of Insanity confirms the previous one. If the Recognized Board considers that the resumption should have taken place, the presumption of the decision may require the SKAT to resume the employment, or the Board of Indiers may choose to change the recruitment of which the complaint is to be accepted.

Paragraph 5. The following cases may be terminated without further recognition, if these are included as the trainers of the Protocol :

1) Complagues have not responded to the submitted proposal for a decision.

2) Complagues have not complied with the deadline laid down in section 20 for written or oral remarks.

3) Kstore has accepted that a decision is taken in accordance with the previously submitted proposals.

Paragraph 6. The decision must be dated and signed by the President or by the President-in-Office of the President-in-Office of the Vice-President, who has participated

Paragraph 7. Decisions can be signed with electronic signatures if the board decides to do so.

Revocation

§ 25. The complainant may, at any time, revoke his appeal in full or in part. The recall may be written in writing or orally. If the complainant revokes his complaint during a meeting of the Board of Notified, this shall be noted in the minutes. The secretariat shall inform the complainant in writing that the appeal is then filed in the Board of Appeal. The call to the other parties shall be notified, unless the person concerned has lodged a complaint in the case.

Recording of the names of the ankenes of their own decisions

SECTION 26. The Board of Appeal may decide that a request for resumption should be met.

Paragraph 2. A request for the resumption of a resuming may be claimed for the Country of Tax. If the Committee on Agriculture and Rural Development decides that the resumption should take place, the country of the country must be notified of this to the Board of Inventions. This is where paragraph 2, paragraph 2, is found. 5 Usage.

Paragraph 3. In cases of resumption cases, the general case processing rules shall apply.

Chapter 9

Other provisions

Representation

§ 27. Regardless of the fact that a complaint has chosen to manpower another person to serve his interests, all material shall be sent to the complainant as well as the representative.

Publication of decisions

§ 28. SKAT may take a decision on the publication of decisions which are deemed to have general interest. Detailed rules for this subject shall be determined by SKAT.

Paragraph 2. Evaluating SKAT that anonymisation cannot be made fully, publication must be omitted.

Confidentiality

§ 29. The special confidentiality of the tax administration of the tax law also applies to name-to-be members. The duty of confidentiality continues to be valid after the Member's resignation.

Access to awareness of the facts of the ankennees

-$30. The head of the appeal shall be authorized to grant access to the facts of the ankennality members following the law of access to the public :

1) What a municipality / organization that has set the member in question.

2) Which party / list that has set the member in question.

3) The function of the member of the chairman, Vice-President or members of the Board of the Board, shall be the function of the Member in question.

Paragraph 2. Decisions pursuant to paragraph 1. 1 may be complained to the Tax Exastery.

The cooperation of the antennae in the national tax matters

§ 31. When a decision taken in the name of the Board of Agriculture has been complained to the Country of Agriculture, the Board of Agriculture shall inform the Board of Board of the complaint. The secretariat shall, within a period of 14 days, send the material which has formed the basis for the decision, to the Agricultural Code. If the Country of Agriculture asks for it, the Board of the Board shall also send its comments to the case.

§ 32. If it is stated in the Committee on Agriculture and Rural Development that it will be the basis for the decision to resume the declaration of recognition, the Board of Indicator shall communicate this in writing to the complainant, stating the changes that may be envisaged. The complainant shall then be called before a period of 15 days to indicate whether or not to retake or wish the case in the Country Tax Court. If there is no indication from the complainant, the resumption will not be able to take place. If the complainant agrees with the resumption, it will resume the decision of the Board of Indicator. The complainant shall be notified to the complainant that the reopening of the complaint to the Country of Agriculture shall be considered revoked. The Recognized Board shall immediately inform the complainant's request for resumption to the Landssktax.

Paragraph 2. If the Board of Records or the secretariat has any new information which may be of relevance to a case that is subject to the Country tax court, the information shall be disclosed immediately to the Country Tax Court.

Chapter 10

Remuneration and compensations for the names of members and members of the members of the Commission

§ 33. Members of a stove are granted a flat-rate fee. Suppleants receive remuneration for the meetings they participate in. The size of the payment shall be shown in Appendix 1 to this notice.

Paragraph 2. The people in paragraph 3. 1 the amount referred to shall be the base amount of level 1. October 2009. The amounts shall be regulated in accordance with the rules governing general arrangements for officials ' salaries.

Paragraph 3. Members of the anchors of recognition and alternates shall be paid in the case of mileage, hour and day allowance and accommodation expenses, according to the rules laid down by the Treasure Board.

Paragraph 4. Members of a name of recognition may be reimbursed in the course of training to pay compensation for lost work in accordance with the rules applicable to the labour market training.

Chapter 11

Entry into force

§ 34. The announcement shall enter into force on 1. June 2010.

Paragraph 2. The following notices shall be repealed on 30. June 2010.

1) Publication no. 607 of 14. June 2006 of the Rules of Procedure for the taxon board.

2) Publication no. 608 of 14. June 2006 of the Rules of Procedure for the Rating Board.

3) Publication no. 257 of 28. March 2006 of the Rules of Procedure of the Motor Restoon Board.

4) Publication no. 1212 by 30. November 2006 on the delegation of competence for the name of the head of the appeal (tax-off-capacity).

5) Publication no. 1213 of 30. November 2006 on delegation of competency to the Ankechefan (Assessment Rating).

6) Publication no. 1187 of 28. November 2006 on the delegation of competence to the ankechefe (Motor Rating).

Paragraph 3. For the recognizance, if the function period expires 30. In June 2010, the existing rules have been laid down in paragraph 1. 2, however, applicable to the end of the function period.

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Appendix 1

Annex to the Order of Treasures of Treasures, Rating Board, Common Treasures and Rating Board of the Rating and the Motor Reveme.

Remuneration in effect from 1. July 2010

Honorar to members of the taxon name :

Honorar for alternate members participating in incremented meetings :

Each alternate will receive 550 kr. for each meeting they participate in.

Honors to Members of Assessment Board Name :

Honorar for alternate members participating in incremented meetings :

Each alternate will receive 550 kr. for each meeting they participate in.

Honorar for members of common tax and valuation name :

Honorar for alternate members participating in incremented meetings :

Each alternate will receive 550 kr. for each meeting they participate in.

Honorar for members of the motorway name :

Honorar for alternate members participating in incremented meetings :

Each alternate will receive 550 kr. for each meeting they participate in.

The above rates are at levels 1.10.2009 and are regulated in accordance with the rules governing the salaries of civil servants.