Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=123485
Overview (table of contents) Chapter 1 Fee obligation
Chapter 2 financial contribution for the collection of tires
Chapter 3 Administrative provisions
Chapter 4 Criminal provisions
Chapter 5 date of entry into force and transitional provisions
Annex 1 The full text of the Ordinance on fees and grants for recovery of tires
Under section 44 (1), article 53, paragraph 1, section 53 (a), paragraph 1, article 56, paragraph 3, section 67, section 80, paragraph 1-3, section 88 (1) and (2), section 92 and section 110, paragraphs 3 and 4, of the law on environmental protection, see. lovbekendtgørelse nr. 1757 by 22. December 2006, as amended by section 27 of Act No. 1336 of 19. December 2008, shall be based on:
§ 1. The professionally manufactures or from overseas commercial receiver tires, including massive rubber rings, manufactured for use on motor vehicles, their trailers to motor vehicles and vehicle combinations, must pay a fee to the environmental protection agency, see. However, § 3, paragraph 2.
(2). The professionally supply used tyres, including the massive rubber rings, to continue to apply to those referred to in of paragraph 1 vehicles, etc., must pay a fee to the environmental protection agency, see. However, section 4, paragraph 2.
§ 2. By passenger cars, for the purposes of this Ordinance: cars that are designed to be used to carry no more than nine persons, including the driver's seat.
(2). For the purposes of this Ordinance by recycling: recycling of waste as defined in the Ministry of the environment Decree on waste.
(3). By reprocessing, for the purposes of this Ordinance: Mechanical processing, whereby tyre neddeles to granulate or powder for recycling.
(4). By a download system for the purposes of this Ordinance: A scheme in which companies are making regular collection of tires, including pick up larger quantities (at least 100 tires) within three weeks at the request of businesses and other, except households.
(5). By a bring scheme for the purposes of this Ordinance: A scheme in which companies receive tires from businesses and others apart from households.
§ 3. The fee referred to in paragraph 1 shall be:
1) 10.00 USD per piece for new and used tires, designed for use on mopeds, motorcycles and passenger cars and for new and used tires with dimensions less than or equal to 7.00-15 or 255-15 and which is constructed for use on other motor vehicles.
2) 5.00 USD per piece for retreaded tyres with dimensions as indicated in point 1. 1,
3) 25.00 € per paragraph for new and used tires manufactured for use on motor vehicles except 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 for retreaded tyres with dimensions as indicated in point 1. 3,
5) 75.00 € per paragraph for new and used tires manufactured for use on motor vehicles except mopeds, motorcycles and passenger cars, and with rim diameter greater than or equal to and less than 24, 19.5
6) 37.50 € per paragraph for retreaded tyres with dimensions as indicated in point 1. 5 and
7) 225 DKK per piece for new, used and retreaded tyres manufactured for use on motor vehicles except mopeds, motorcycles and passenger cars, and with rim diameter greater than or equal to 24.
(2). Shall be exempt from the fee are:
1) tires, including any spare, mounted on vehicles, which are received from abroad,
2) tires, including replacement, used for mounting in the manufacture of new vehicles,
3) tires, which are designed for use on small mopeds, and
4) decks less than 500-8.
Registration fee-liable companies
§ 4. Companies covered by the fee requirement in § 1, shall notify it to the registration with the Danish Commerce and companies Agency.
(2). Companies that only provide in section 1, paragraph 2, referred to used tyres in a quantity of less than 400 per calendar year, shall not be registered or pay the fee.
(3). For the companies registered with the Danish Commerce and companies Agency shall issue a certificate of registration.
§ 5. Registered establishments are entitled to, without fee is corrected, from abroad or from other registered company to receive the tire that is fee-liable under section 1.
Statement of fee-liable tires
§ 6. Fee period is the calendar quarter, see. However, § 12.
(2). Registered businesses must quantify the fee-liable number of new, used and retreaded tires allocated to each fee category, see. § 3 (1) (8). 1-7, for a fee term as the sum of the number of billable tyres in the period is released from the company.
(3). Registered companies that take charge for providing tires to be fitted (replacement) on motor vehicles, trailers and vehicle combinations, see. § 1, shall take into account the consumption of extradition in the inventory in accordance with paragraph 2. For consumption must also be taken into account tyres mounted on the vehicles used in the registered company.
§ 7. In the fee-liable number of tires, determined under section 6, shall be deducted from
1) the number of tires that is handed over to another registered company,
2) number of new or retreaded tires, which are shipped abroad, and
3) the number of decks in the registered company is selected for installation in the manufacture of new vehicles, see. § 3, paragraph 2, no. 2.
(2). Registered businesses can also TREASURE an authorization to deduct used tyres supplied to continue to apply abroad.
Appropriation for repayment of the fee
§ 8. TAX can grant authorization for the reimbursement of the paid fee to companies that are not covered by the registration, for new or retreaded tyres are supplied rectified charge abroad.
(2). TAX can grant authorization for the reimbursement of the paid fee to companies that are not subject to the obligation to register, for tires, which are used in the manufacture of new vehicles.
§ 9. Registered establishments must keep a record of the receipt, manufacture and delivery of billable tires that can form the basis for the estimation of it in each charge period charges made and for control of correct payment of the fee.
(2). TAX lays down detailed rules on the registered companies ' accounting.
(3). Registered companies shall keep accounting material for five years after the end of the financial year.
§ 10. Registered establishments shall, after the expiry of each charge period and no later than the end of the following month to TAX indicate the number of decks, of which the company must pay the fee referred to in article 6. sections 6 and 7. The Declaration must be made on a special form and signed by the company's responsible leadership.
Payment of fee
§ 11. The fee for a fee to be paid to the TAX period at the latest, at the same time as the Declaration deadline, see. § 10. If the fee is less than 50 USD, the amount of the deposit can be omitted.
§ 12. TAX can impose on a company that fails to pay the fee in a timely manner, to make the declaration under section 10 for a shorter period than three months.
(2). TAX may also impose on a company that fails to pay the fee within a shorter period than that provided for in § 10 payment specified, and require the provision of full security for the fee payment.
§ 13. If it is established that an undertaking has made false declarations under section 10, such that the company has paid too little in fee, charged the amount due for payment within 14 days after such demand.
(2). Can the size of the fee amount to be borne by the company, not ascertained on the basis of the company's financial statements, etc., can make calculating the amount of TAX fee.
§ 14. For the payment of the fee under this Ordinance shall be liable company, Foundation, Association, etc., or the person who owns, rents or similarly driver company on its own account.
§ 15. The fee shall be paid pursuant to section 11 or section 13 (2) is not filed in due time, the payment of interest for doing so. The remuneration is effected from the due date of the fee, see. § 11. Fee shall accrue interest with 1.3% in monthly interest rate for each commenced month from the 1. of the month in which the fee is payable, subject to a minimum of 50 us $.
§ 16. There is a separate fee of DKK 65 for reminders for payment of the fee.
Access for inspection
§ 17. TAXES have, if necessary, at any time against proper identification access without a court order to conduct inspection of the activity requiring registration and to inspect the company's accounting records and other financial documentation and correspondence, etc.
(2). The person responsible for a registration service provider, as well as those who are employed in the company, to provide the necessary guidance and assistance in making TAX referred to in paragraph 1, the inspection.
(3). The material referred to in paragraph 1 must, at the request of Skat handed out or submitted to the TAX.
Grants for collection of tires
§ 18. May be granted subsidies for environmentally sound collection of discarded tires, which are covered by section 3.
(2). Subsidies may be granted for:
1) companies that have established a download system, see. § 2 (4).
2) companies that have established a bring scheme, see. section 2, paragraph 5.
3) Dækimport or dækfabrikations companies that back taking tires as part of the delivery of new or retreaded tires.
§ 19. Application for payment of the subsidy is to be sent to the environmental protection agency or a Minister authorized by the administrator, see. section 29, paragraph 3, which shall take a decision on the disbursement of grants.
(2). Application for payment of the financial contribution for the collection of deck must contain:
1) establishment of collection and the pursuant to §§ 22-23 recognized corporate name and address as well as the establishment of collection registration number.
2) A statement, substantiate, as specified in paragraph 3, of the amount of tires, expressed in kilograms, and type, see. § 3, which is delivered to a reprocessing company that is recognized by the environmental protection agency pursuant to §§ 22-23.
3) Information about the origins of the collected tyres with the indication of the name of any company that has delivered the collected tyres as well as the number of the collected tyres for each vendor.
(3). In paragraph 2, no. 2, specified documentation must include a statement from a reprocessing company that is recognized by the environmental protection agency pursuant to §§ 22-23, over it from a collection company received amounts of tires, the type and timing of delivery of these to the company. Documentation must be signed by the reprocessing plant responsible management and bear an endorsement by a chartered or certified accountant on the accuracy of the particulars supplied.
(4). In paragraph 2, no. 2, the said statement may be omitted where they collected tire is supplied to a recognised nuclear reprocessing company monthly for administrator, see. section 29, paragraph 3, shall send a statement of the company received from the collection amount of tires, the type and origin of these as well as the time for delivery of these to the reprocessing plant. The statement must be signed by the responsible leadership at the reprocessing plant and be endorsed by a chartered or certified accountant, who must confirm the accuracy of the information provided.
(5). Applications that do not contain the information referred to in that provision or evidence, or which are received later than the period referred to in paragraph 6 shall be rejected.
(6). Application for payment of the allowance shall be the environmental protection agency or the, see. section 29, paragraph 3, approved administrator not later than four weeks after the end of the month, when delivery to one of the sections 22-23 referred to recognized enterprises has taken place.
Conditions for grant
§ 20. The award of grants is subject to:
1) to collection company is registered with the environmental protection agency, see. section 21, and
2) to collection company has delivered the collected tires to a company which reprocesses tyres, and which is recognized by the environmental protection agency under section 22, or
3) to collection company has supplied tires that are collected on the island of Bornholm, for a waste incineration plant, which has been recognized by the environmental protection agency under section 23.
Registration of collectors with the Danish environmental protection agency
§ 21. Companies making the collection of scrap tires, must be registered with the environmental protection agency.
(2). Request for registration shall contain the following information:
1) company name, address and VAT number.
2) a statement of the company's inventory of scrap tires, determined at the date of the request, forwarding, and information on how these are intended to be recovered.
3) A list of the regions where the company plans to carry out the collection of scrap tires.
Environmental Protection Agency's recognition of the companies that reprocess tyres or solid rubber rings
§ 22. Companies that reprocess discarded tires or massive rubber rings, qualifying for reimbursement for collection pursuant to section 19, shall be recognized by the environmental protection agency.
(2). Request for recognition shall contain statements about the following:
1) company is in operation.
2) company reprocesses all received massive tires and rubber rings, qualifying for grants, for the rubber powder or rubber granules with a grain size of max. 5 mm.
3) company either even recycles rubber powder or rubber granules in the production or marketing of rubber powder or rubber granules to companies for recycling.
(3). The request must be accompanied by evidence that the company has environmental approval to make reprocessing of tires.
Environmental Protection Agency's recognition of companies who operate incinerators on Bornholm
§ 23. Undertakings that operate waste incineration plants on the island of Bornholm, and receiving and recovering tyre on Bornholm, and to which they may be granted must be recognized by the environmental protection agency.
(2). Application for recognition shall contain statements about the following:
1) waste incineration plant is in operation.
2) waste incineration plant has an environmental approval to burn waste.
3) They received decks incinerated with energy recovery.
Lifting of the environmental protection agency's recognition
§ 24. If a company fails to comply with a request from the environmental protection agency, see. Environmental Protection Act § 53 (b), to provide evidence that the conditions specified in §§ 22-23 are satisfied, the environmental protection agency with a reasonable notice terminate the recognition by receiving and reprocessing plant.
§ 25. The grant shall be:
1) 1.35 USD, per kilogram. tires covered by section 3 (1) (8). 1-6, provided for the production of rubber powder or rubber granules with a grain size of max. 5 mm, see. section 22 (2), nr. 2, or for incineration with energy recovery on Bornholm, see. Article 23, paragraph 2, no. 3.
2) 1.80 € per kg. tires covered by section 3 (1) (8). 7, delivered to the production of rubber powder or granules with a grain size of max. 5 mm, see. section 22 (2), nr. 2, or for incineration with energy recovery on Bornholm, see. section 23 (1) (8). 3.
3) 1.80 € per kg. massive rubber rings covered by section 3 (1) (8). 1-7 provided for the production of rubber powder or granules with a grain size of max. 5 mm, see. section 22 (2), nr. 2, or for incineration, see. Article 23, paragraph 2, no. 3.
section 26. Allowance is paid monthly by the environmental protection agency or the Minister designated by the administrator.
(2). No reimbursement for commercial collection of tires that are received from abroad, unless it can be demonstrated that these are corrected, see fee. § 3.
Refund of grants
§ 27. Grants are given without the conditions set out in sections 18-26 had been met, to be paid back. Repayment shall be made to the environmental protection agency. The amount to be refunded shall be paid within 14 days after the environmental protection agency has made the order in writing accordingly.
(2). Paid amount is not filed in due time, without prejudice. (1) interest shall be paid for doing so. The remuneration is effected from the time the amount was to be paid. The amount of interest with 1.3% in monthly interest rate for each commenced month from the 1. in the month in which the amount should have been paid to the environmental protection agency, subject to a minimum of 50 us $.
(3). For the refund in accordance with paragraphs 1 and 2 shall be liable company, Foundation, Association, etc., or the person who owns, rents or similarly driver company on its own account.
section 28. The environmental protection agency may provide that section 27 does not apply, when the conditions that trigger the repayment obligation, has minor importance.
section 29. Administration pursuant to Chapter 1, including the levying of a fee, and supervision of compliance with this chapter shall be exercised by the TAX.
(2). Decisions of TAX under this Ordinance, may be brought before the national tax after tax forvaltningslovens Chapter 16.
(3). Administration and supervision in accordance with Chapter 2 shall be carried out by the environmental protection agency or a Minister authorized by the administrator.
(4). All cases where the Minister of the environment approved by the administrator do not find conditions for registration or payment of the grants complied with, or where doubts arise, they shall be submitted as soon as the environmental protection agency, taking the final administrative decision.
(5). Tax authorities ' decisions may, within three months from the date of receipt of the decision be appealed to the national tax Tribunal. The rules of tax styrelseslovens chapters 3 and 3 (A) shall apply to such complaints.
section 30. Unless a higher penalty is inflicted upon the rest of the legislation, is punishable by a fine, the
1) fails to make the notification pursuant to section 4, paragraph 1, or to keep records in accordance with section 9, paragraph 1,
2) violates the rules set out under section 9 (2)
3) fails to comply with an order issued under section 13,
4) shall give false or misleading information or do not supply information for use by the monitoring of the fee, or
5) shall give false or misleading information in connection with the grant application after the announcement.
(2). The penalty can rise to imprisonment for up to two years if the infringement was committed intentionally or through gross negligence, and if the infringement is
1) caused damage to the environment or caused danger therefore, or
2) achieved or intended an economic advantage for the person himself or others, including savings.
(3). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code fifth chapter.
(4). The provisions of the environmental protection act § 110 (a) shall apply in the cases referred to in paragraph 1, no. 1-5, referred to violations, and that is not likely to result in higher penalty than fines.
Date of entry into force and transitional provisions
section 31. The notice shall enter into force on the 1. April 2009.
(2). Executive Order No. 111 of 5. February 2000 for fee and reimbursement for recovery of tyres shall be repealed.
section 32. Decisions taken in accordance with Decree No. 111 of 5. February 2000 for fee and reimbursement for recovery of tires, retain their validity until the new decision shall be taken in accordance with this Ordinance. Violation of such decisions is punishable in accordance with the applicable rules.
(2). Pending cases in accordance with the notice referred to in paragraph 1 shall be completed in accordance with the provisions of the existing Ordinance.
(3). Grants, see. § 18, may be granted for the tires, which are collected after the 1. April 2000.
(4). By statement of reimbursement for tires that are supplied for reprocessing before the 1. April 2009, and where an application has been submitted pursuant to section 19 of april 2009 used reimbursement rates in Decree No. 111 of 5. February 2000 for fee and reimbursement for recovery of tires.
The Ministry of the environment, the 16. February 2009 Troels Lund Poulsen/Anne-Marie R Annex 1
There can, as guidance to the definition of the types of tyre and tyre dimensions refer to ST databog published by Scandinavian Tire & Rim Organization
Tyres shall be marked with the following dimension/specifications:
Volume in mm or in inches,
rim diameter in inches or mm.
For tires manufactured for use on vans and trucks, buses and trailers and outboard gear is the demarcation for fee payers tire volume target and rim diameter. Volume target is dependent of the range of tyres specified either in mm or in inches. Rim diameter is usually indicated in inches and a few types of tyre in mm.
The definition laid down in the Traffic Agency's retail prescriptions for vehicles.
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