Key Benefits:
Chapter 1 Fee
Chapter 2 Deposits for the collection of tyres
Chapter 3 Administrative provisions
Chapter 4 Penalty provisions
Chapter 5 Entry into force and transitional provisions
Publication of the fees and subsidies for the recovery of tyres
In accordance with section 44 (2), Paragraph 1, section 53, paragraph. Paragraph 1, section 53 (a), Paragraph 1, section 56, paragraph. 3, section 67, section 80, paragraph 1-3, section 88, paragraph. 1 and 2, § 92 and § 110 (1). 3 and 4, in the law of environmental protection, cf. Law Order no. 1757 of 22. In December 2006, as amended by section 27 of the Act 1336 of 19. In December 2008 :
Chapter 1
Fee
§ 1. The gauntlet of a commercial vehicle or a commercial recipient of a commercial nature, including mass rubber rings, obtained for motor vehicles, trailers for motor vehicles and coach trains, shall pay a fee for : The Environmental Management Board, cf. however, section 3 (3). 2.
Paragraph 2. The used tyres, including mass rubber rings, shall continue to apply to the continued use of the tyre (s). 1, mentioned vehicles and so on shall pay a fee for the Environmental Management Board, cf. however, section 4 (4), 2.
Definitions
§ 2. For the purposes of this notice, cars intended to be used for the carriage of a maximum of nine persons, the driver, shall be included in the notice.
Paragraph 2. For the purposes of this publication, reuse as defined in the Environmental Ministry's announcement on waste.
Paragraph 3. For the purposes of this notice, the recast shall mean mechanical processing for which decks shall be divided into granules or powder intended for reuse.
Paragraph 4. For the purposes of this notice, an arrangement shall mean an arrangement whereby undertakings carry out regular collection of tyres, including increasing quantities (at least 100 decks) at the latest three weeks at the latest request from establishments and others, other than those provided for in the Community ; households.
Paragraph 5. For the purposes of this notice, an arrangement shall mean an arrangement whereby companies receive tyres from undertakings and others other than households.
Fee Rate
§ 3. The fee referred to in § 1 shall be :
1) $0.00. per paragraph in the case of new and used tyres, produced for mopeds, motorcycles and passenger cars and for new and used tyres with dimensions less than or equal to 7,00-15 or 255-15 and produced for use on other motor vehicles.
2) $5.00. per paragraph in the case of Regulations, with dimensions as specified in paragraph 1, 1,
3) $25.00. per paragraph in the case of new and used tyres intended for use in motor vehicles, other than mopeds, motorcycles and passenger cars, and with dimensions greater than 7 00-15 or 255-15 and rim diameter less than 19,5 ;
4) $12.50. per paragraph in the case of Regulations, with dimensions as specified in paragraph 1, 3,
5) $75.00. per paragraph in the case of new and used tyres intended for use on motor vehicles, other than mopeds, motorcycles and passenger cars, and rim diameter greater than or equal to 19,5 and less than 24,
6) $37.50. per paragraph in the case of Regulations, with dimensions as specified in paragraph 1, 5 and
7) $225. per paragraph in the case of new, used and regulation-made tyres intended for use on motor vehicles, other than mopeds, motorcycles and passenger cars, and with a rim diameter greater than or equal to 24.
Paragraph 2. The exemption for fees shall be :
1) deck, incl. reservedone, fitted to vehicles received from abroad ;
2) deck, incl. reserve (s) used for installation in the manufacture of new vehicles,
3) tyres produced for use in a small moped, and
4) Deck less than 500-8.
Registration of duty-consuming undertakings
§ 4. Businesses covered by the fees in section 1 shall be subject to registration in the Registration of the Accusations of Acquisitions and the Corporate Office.
Paragraph 2. Companies which only provide the services in section 1 (1). 2, mentioned spent tyres in a quantity of less than 400 per quarter. calendar year, shall not be registered or paid.
Paragraph 3. For the registered establishments, the Accounting and Corporate Agency shall provide proof of registration.
§ 5. Registered undertakings shall be eligible for registration without charge of the entry fee, from abroad or from another registered company to receive tyres which are the fees after Section 1.
Duty-burdened decks
§ 6. The fee period is the calendar quarter, cf. § 12, however.
Paragraph 2. Registered undertakings shall make up the duty-free number of new, used and regulated tyres respectively, broken down on each category category, cf. Section 3, paragraph 3. 1, no. 1-7, for a fee period as the sum of the number of deck-free tyres which have been handed over for the period from the establishment.
Paragraph 3. Recorded undertakings which deal with the duty-free tyres to assemblies (exchange) on motor vehicles, trailers and vehicles, cf. Section 1 shall include the consumption of the supply in the inventory as referred to in paragraph 1. 2. For consumption, account must also be taken into account tyres fitted to vehicles used in the registered establishment.
§ 7. In the case of deck, the number of tyres, in accordance with section 6, is deduction ;
1) the number of tyres delivered to another establishment,
2) the number of new or regulatory decks which have been provided abroad ; and
3) the number of tyres which have been fitted to the installation in the manufacture of new vehicles, in accordance with the case of the vehicle in question. Section 3, paragraph 3. 2, no. 2.
Paragraph 2. Registered undertakings may also be notified of SKAT's authorization to deducted spent tyres which have been provided for continued use abroad.
Appropriation for reimbursement of fees
§ 8. SKAT may grant the grant of reimbursement of the paid fee to undertakings not covered by the registration requirement, for new or regulatory fee-rich tyres which have been provided abroad.
Paragraph 2. SKAT may grant the grant of the payment fee to undertakings not covered by the registration duty, for tyres used for the manufacture of new vehicles.
Accounts
§ 9. Registered undertakings shall keep an account of the reception, manufacture and delivery of the fees-responsible tyres which may form the basis for the balance of charges for fees charged and for the control of the fee's actual payment fees.
Paragraph 2. SKAT lays down detailed rules for the accounting officers of the registered companies.
Paragraph 3. Registered establishments shall keep records for five years after the end of the financial year.
§ 10. Recorded undertakings shall at the end of each period of time and at the latest at the end of the following month to SKAT, enter the number of tyres which the undertaking shall pay fee, cf. § § 6 and 7. The declaration shall be made in a special form and under the responsibility of the company ' s responsible management.
Payment of fee
§ 11. The fee for a fee period must be paid to SKAT at the latest at the time of the expiry of the declaration of information, cf. § 10. If the fee is less than 50 crane, the payment of the amount may be recharged.
§ 12. SKAT may charge a company that does not pay the fee in a timely manner, to make a declaration in accordance with section 10 for a shorter period than the quarter.
Paragraph 2. Furthermore, SKAT may require a company that does not pay the fee in due time, a shorter payment period than the one in section 10 and require full security for the fee payment.
§ 13. If it is established that a company has entered inaccurate entries in accordance with section 10, so that the company has paid for a little in the fee, the amount due shall be charged no later than 14 days after claims.
Paragraph 2. If the amount of the fee charged to the enterprise cannot be discharged on the basis of the company ' s accounts and so on, SKAT may make discretionary fees for the responsible fee.
§ 14. For the payment of the fee after this publication, the company, the Fund, the association, etc., or the person who owns, recomps or, in a similar manner, run the company on its own account.
§ 15. The fee shall be referred to in section 11 or Section 13 (3). Two, not in a timely manner, must be paid for this. The interest rate shall be made from the due date of the fee, cf. § 11. The exchange is braced by 1.3% in monthly interest rate for each starting month from 1. in the month in which the fee is to be paid, but at least 50 kr.
§ 16. A separate fee shall be paid on kr. 65 for the reminements of the payment of the fee.
Access to inspection
§ 17. SKAT has, where deemed necessary, at any time, at all times against appropriate credentials without a court order of access to the registration of the taxable company and to verify the business books and other accounting records, as well as correspondence, etc.
Paragraph 2. The person responsible for the undertaking ' s undertaking and the persons employed in the establishment must provide the necessary guidance and assistance in taking the advice of those referred to in paragraph 1. 1 above sight.
Paragraph 3. The one in paragraph 1. 1 mentioned material shall be handed down or submitted to SKAT at SKAT's request or submitted to SKAT.
Chapter 2
Deposits for the collection of tyres
Deferable Company
§ 18. A grant may be granted to an environmentally responsible collection of discarded tyres which are covered by Section 3.
Paragraph 2. Offer may be awarded to :
1) Establishments that have established a reference scheme, cf. Section 2 (2). 4.
2) Establishments that have established a delivery system, cf. Section 2 (2). 5.
3) Tire-import or tyre manufacturing establishments which shall detain tyres as part of the delivery of new or regulatory tyres.
§ 19. The application for payment of grants shall be sent to the Environmental Management Board or one of the Environment Minister approved, cf. § 29, paragraph. 3 taking a decision on the payment of grants.
Paragraph 2. Applications for the payment of grants for the collection of tyres shall contain :
1) The collection company and it under section 22-23 recognized company name and address and the collection company's CVR number.
2) A statement, supporting documentation as specified in paragraph 1. 3, above the quantity of tyres, expressed in kilograms and type, cf. section 3 delivered to a reprocessing establishment recognized by the Environmental Management Board pursuant to section 22-23.
3) Information on the origin of the total tyres, specifying the name of any undertaking which supplied the collected decks and the number of tyres which have been collected for each supplier.
Paragraph 3. The one in paragraph 1. 2, no. 2, the documentation provided must include an inventory from an establishment approved by the EPA in accordance with section 22-23, from a collection undertaking received quantities of tyres, type and the time of delivery of those products ; to the company. The documentation must be signed by the competent authority of the reprocessing undertaking and shall bear an endorsement of a state-owned or registered auditor on the accuracy of the information provided.
Paragraph 4. The one in paragraph 1. 2, no. 2, the inventory referred to may be omitted if the total tyre has been delivered to a recognized storage facility, which is monthly for the administrator, cf. § 29, paragraph. 3, a statement of the quantities of tyres, type and origin shall be sent from the collection company, the type and origin of the tyre and the time of delivery of these to the reprocessing establishment. The decision must be signed by the responsible management of the reprocessing plant and be endorsed by a state sautorised or registered auditor to verify the accuracy of the information provided.
Paragraph 5. Applications that do not contain the particulars or documents referred to in this provision shall be received later than the provisions referred to in paragraph 1. The period referred to above shall be rejected.
Paragraph 6. The application for payment of grants shall be the Environmental Management Board or it, cf. § 29, paragraph. 3, approved an administrator at the latest four weeks after the end of the month in which the delivery to one of the recognised establishments referred to in section 22 to 23 has taken place.
Conditions for grants
20. Benefit granted shall be conditional on :
1) the collection company is registered with the Environmental Management Board, cf. § 21, and
2) the collection company has supplied the collected tyres for a service that is working tyres and recognised by the Danish Agency for the Protection of Article 22, or
3) the collection company has delivered tyres that have been collected on Bornholm, to a incinerator recognised by the Environmental Management Board after section 23.
Registration of collecting establishments at the Environmental Management Board
§ 21. Companies making the collection of discarded tyres shall be registered with the Environmental Management Board.
Paragraph 2. The registration request shall contain the following information :
1) Company name, address, and CVR number.
2) An inventory of the inventory of the company ' s inventory of tyres, discharged on the date of the submission of the request, together with information on the recovery of these agents.
3) A list of the regions where the company plans to collect discarded tyres.
The recognition by the Agency for the Agency ' s recognition of tyres or solid rubber rings ;
§ 22. Entities working discarded or solid rubber rings to which the grant of the collection shall be eligible for collection after Section 19 shall be recognised by the Environmental Management Board.
Paragraph 2. The request for recognition shall contain statements :
1) The company is operational.
2) The company shall be working on all of the received deck and massive rubber rings to which grants are provided, for rubber powder or rubber granules with a grain size of 5 mm.
3) The company itself either reuses the rubber powder or the padded of rubber granulated in production or put the rubber powder or the rubber granulates into establishments for reuse.
k. 3 The request must be accompanied by evidence that the company has environmental approval to carry out tyres.
The recognition of establishments operating in Bornholm by the environmental management system
-23. Businesses operating waste incinerators on Bornholm and receiving and recycling decks on Bornholm and for which subsidies may be granted must be recognised by the Environmental Management Board.
Paragraph 2. Applications for recognition shall contain statements :
1) The waste incineration plant is operational.
2) The waste incineration plant has an environmental authorisation to incinerate waste.
3) The susceptible tyres are incinerated with energy use.
Repeal of the Environmental Management Board
§ 24. If a company fails to comply with a request from the Environmental Management Board, cf. the section 53 b of the EPA, to send documentation to ensure that the conditions of section 22 to 23 are met, the Environmental Management Board may, at a reasonable notice, lift the recognition of the receiving and processing establishment.
Deferred Rates
§ 25. The subsidy shall be :
1) $1.35 a. kilograms covered by Section 3 (1). 1, no. 1-6, supplied to the production of rubber powder or rubber granules with a grain size of 5 millimetres, cf. Section 22 (2). 2, no. 2, or to incinerate with energy use on Bornholm, cf. Section 23, paragraph 1. 2, no. 3.
2) $1.50. per kilograms covered by Section 3 (1). 1, no. 7, delivered to the production of rubber powder or granules with a grain size of five millimetres, cf. Section 22 (2). 2, no. 2, or to incinerate with energy use on Bornholm, cf. Section 23, paragraph 1. 1, no. 3.
3) $1.50. per kilograms of massive rubber rings covered by Section 3 (3). 1, no. 1-7 delivered to the production of rubber powder or granules with a grain size of 5 millimetres, cf. Section 22 (2). 2, no. 2, or incineration, cf. Section 23, paragraph 1. 2, no. 3.
SECTION 26. Deposits shall be granted monthly by the Environmental Management Board or by the Environment Minister.
Paragraph 2. Professional collection of tyres received from abroad shall not be granted unless it can be demonstrated that these are the fees-grade, cf. § 3.
Supprepayment of grants
§ 27. Deposits granted without the conditions laid down in section 18-26 were fulfilled shall be repaid. Repayment shall be made to the Environmental Management Board. The amount to be repaid shall be paid no later than 14 days after the Committee on the Environment, Public Health and Consumer Protection has submitted its claim to this effect.
Paragraph 2. If the amount is not provided in a timely manner, cf. paragraph 1, interest shall be paid for this. The interest rate shall be made at the time when the amount was to be paid. The amount shall be braced by 1.3% in monthly interest rate for each beginning month from 1. in the month in which the amount should have been paid to the Environmental Management Board, but at least 50 kr.
Paragraph 3. For repayment in accordance with paragraph 1. 1 and 2 shall be liable to the company, the Fund, the association, etc., or the owner of the company, tenant or in a similar manner to the establishment of the company.
§ 28. The Environmental Management Board may decide that paragraph 27 does not apply when the non-payment obligation is of secondary importance.
Chapter 3
Administrative provisions
§ 29. Administration in accordance with Chapter 1, including the collection of the fees, and the supervision of compliance with this Chapter shall be exercised by SKAT.
Paragraph 2. Decisions taken by SKAT following this notice may be brought to the Committee on Agriculture and Rural Development in accordance with Chapter 16 of the Tax Code.
Paragraph 3. Administration and supervision in accordance with Chapter 2 shall be exercised by the Environmental Management Board or one of the Environment Minister.
Paragraph 4. Any case in which the administrator of the Environment has not approved the conditions for the registration or payment of grants fulfilled, or where there is any doubt, as soon as the Environmental Management Board shall be presented to the Committee on the Environment, administrative decision.
Paragraph 5. SKAT ' s decisions may, within three months of receipt of the decision, be made to the Agricultural Code. The rules of the rules of the tax authority chapters 3 and 3 A shall apply to such complaints.
Chapter 4
Penalty provisions
-$30. Unless higher penalties have been inflited on the other legislation, the penalty shall be punished by fine ;
1) fail to make a notification after paragraph 4 (1). Paragraph 1, or keep records after paragraph 9 (1). 1,
2) are in breach of rules laid down in Article 9 (1). 2,
3) omits to comply with a notification submitted after Article 13 ;
4) make inaccurate or misleading information or fails to provide information for the control of the fee ; or
5) make inaccurate or misleading information related to the application for grants after the notice.
Paragraph 2. The sentence may go to prison for two years if the infringement has been committed intentionally or by gross negligence and if there is a breach of the infringement proceedings ;
1) damage to the environment or caused by danger, or
2) obtained or intended for the economic benefit of the person concerned itself or others, including in the case of savings.
Paragraph 3. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the fifth chapter of the penal code.
Paragraph 4. The provisions of section 110 of the environmental protection law shall apply in cases concerning the provisions of paragraph 1 of this Regulation. 1, no. 1 5, mentioned infringements and which are not considered to impose higher penalties than fines.
Chapter 5
Entry into force and transitional provisions
§ 31. The announcement shall enter into force on 1. April 2009.
Paragraph 2. Publication no. 111 of 5. In February 2000 on charges and subsidies for the recovery of tyres shall be repealed.
§ 32. Decisions which have been taken following notice no. 111 of 5. In February 2000 on fees and subsidies for the recovery of tyres, their validity shall remain in force until a new decision is taken in accordance with this notice. The withdrawal of such decisions shall be punished according to the applicable rules.
Paragraph 2. pending cases in accordance with the provisions referred to in paragraph 1. 1 The declaration shall be completed in accordance with the rules laid down in the date applicable to date.
Paragraph 3. Offer, cf. Section 18 may be provided for tyres collected after 1. April 2000.
Paragraph 4. In the calculation of grants to tyres delivered for reprocessing before 1. In April 2009, and where the application has been submitted for section 19 of April 2009, the subsidy rates shall be used in the notice. 111 of 5. Fees and grants for the recovery of tyres, in February 2000.
Appendix 1
Reference to the definition of tyre types and tyre dimensions may be referred to as STRO data and given by Scandinavian Tire & Rim Organization
Tyres are being cleared / marked with the following dimension renditions :
Volumen in millimetres or in inches,
height-width ratio,
rim diameter in inches or millimetres.
For tyres produced for use in goods and lorries, buses and trailers and trailers, the demarcation of the volume and trailers shall be tyres and the rim diameters. The volume of violence is dependent on the tyre type, either in millimetres or in inches. The rim diameters are normally specified in inches and for a few types of tyre types in millimetres.
The definition is defined in the detailed rules for the completion of the Vehicles of the Completing Management Board.
