Announcement Of Law On Circulation Tax Of Motor Vehicles, Etc.

Original Language Title: Bekendtgørelse af lov om vægtafgift af motorkøretøjer m.v.

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=131303

Overview (table of contents)



   

The full text

Announcement of law on circulation tax of motor vehicles, etc.

Hereby promulgated law on circulation tax of motor vehicles, etc., see. lovbekendtgørelse nr. 931 of 18. September 2008, with the changes brought about by section 123 of the Act No. 1336 of 19. December 2008, § 2 of the law No. 1337 by 19. December 2008, § 6 of the law No. 1338 by 19. December 2008, section 29 of Act No. 1344 of 19. December 2008, § 3 of law No. 1386 by 21. December 2009 and section 2 of Act No. 1387 of 21. December 2009.1)



§ 1. 2) taxed to the Exchequer after this Act of following vehicles, if the vehicle is to be registered in the Central Register of Motor vehicles according to traffic laws, with the exception of vehicles referred to in paragraph 2 or vehicles that are registered at border licence plates:



1) Motor vehicle.



2) Tractor, including approved tractor.



3) trailer.



4) semi-trailers for the transport of persons.



5) Outboard gear, including the caravan.



6) engine tool, which is designed for the carriage of goods.



(2). 3) taxable in accordance with paragraph 1 shall not include vehicles that are taxable after the fuel excise duty Act, and until 31 December 2008. December 2012 vehicles only use electricity or hydrogen as a propellant.



§ 2. 3) For all taxable vehicles subject to the weight tax.



(2). 3) of taxable vehicles covered by section 3 (1) (A) to (D) and section 4, paragraph 1, I and II, which are designed to use the second driving force than gasoline, or raised by such a vehicle, subject to a countervailing charge referred to in article 6. However, section 15.



§ 2 a 3) For motor vehicles within the scope of section 4 (1) (II), (A) if the first registration as new happens after the 2. June 1998, be paid allowances for private use and for mixed private and professional use.



(2). 3) a vehicle shall be deemed to be used privately, when the registered owner or user do not use the vehicle in the course of business or are obliged to apply it when performing tasks within the framework of an employment relationship.



(3). 3) a vehicle shall be deemed to be used mixed private and commercial, when the registered owner or user is



1) a natural or legal person who carries out activities in public or private, and the vehicle is used both in the context of the activities referred to as intended, that the company is irrelevant, or



2) a natural person who, in the course of an employment relationship must operate the vehicle by performing the duties of employment site or uses the vehicle in connection with a secondary occupation, which independently after VAT legislation is considered to be taxable business or after tax legislation considered in the course of trade, and it is necessary, having regard to the purpose that the navigation is performed with a van.



(4). 3) If vehicle registered user is different from the owner of the vehicle tax status shall be determined on the basis of the user's application.



§ 2 b. 4) For diesel-powered passenger cars designed to carry no more than 9 persons, including the driver, shall be paid a premium of 1,000 DKK per year, if the particle emissions are either not measured or are measured at more than 5 milligrams per kilometre for type-approval pursuant to Council Directive 70/220/EEC of 20. March 1970 on the approximation of the laws of the Member States relating to the measures to be taken against air pollution by emissions from motor vehicles or in accordance with European Parliament and Council Regulation (EC) No 1782/2003. 715/2007 on type approval of motor vehicles with respect to emissions from light passenger cars and light commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information on vehicles.



(2). 4) there shall be no supplementary allowance under paragraph 1 for a car if the car is fitted with a subsequently approved particulate filter. Control of the retrofitted particle filter is approved and works, made by a company vision. Road agency lays down rules for the authorisation of these particle filters for retrofitting and about the control, vision company must make. The obligation to pay the surcharge lapse from the time when the Customs and tax administration receives a notification from the optic company that the retrofitted particle filter is approved and works.



section 2 (c). 3) For vehicles after their use within the scope of multiple tax rates, taxed in accordance with the highest rate.



§ 3. 3) Of motor cars as well as of their trailers and semi-trailers for the transport of persons taxed by the vehicle weight in accordance with the following rates. Of caravans taxed with 32 per cent of the rates under the Act (A), but not the countervailing charge. Of semi-trailers taxed as for trailers.









 

 

 



 



Weight-

levy

us $.





Countervailing duty





 

 



Motor-

vehicle

us $.





Trailer

cart

us $.









A. motor cars apart from buses (route and tourist cars, etc.) and taxis. Trailers and semi-trailers for the transport of persons.





 

 

 





I. Weight until 600 kg

Motorcycles.

Charge per vehicle:

12 måneder





 

 

580





 

 

330





 

 

-







Other motor cars.

Charge per vehicle:

6 måneder





 

850





 

480





 

-







II. Unladen weight 601-800 kg

Charge per vehicle:

6 måneder





 

1.040





 

600





 

-







III. Unladen weight 801-1,100 kg

Charge per vehicle:

6 måneder





 

1.420





 

790





 

-







IV. Unladen weight 1,101-1,300 kg

Charge per vehicle:

6 måneder





 

1.880





 

1.000





 

-







1.301-1.500 kg unladen weight v.

Charge per vehicle:

6 måneder





 

2.460





 

-





 

-







3 måneder





1.240





640





-







1,501-2,000 kg unladen weight, WE.

Charge per vehicle:

6 måneder





 

3.390





 

-





 

-







3 måneder





1.700





860





-







VII. An unladen weight exceeding 2,000 kg

Charge per 100 kg net weight:

3 måneder





 

96





 


48





 

19









B. Buses, tourist cars and the like. with more than 2 axles.





(Coaches, see section 15, paragraph 1, no. 6)





 

 

 





I. Weight until 1,300 kg

Charge per vehicle:

12 måneder





 

450





 

1.130





-







II. Unladen weight 1.301-1.500 kg

Charge per vehicle:

12 måneder





 

585





 

1.160





-







III. Unladen weight 1,501-2,000 kg

Charge per vehicle:

12 måneder





 

810





 

1.230





-







IV. Unladen weight 2.001-3 000 kg

Charge per vehicle:

12 måneder





 

900





 

1.230





-







V. unladen weight 3001-4,000 kg

Charge per vehicle:

12 måneder





 

1.440





 

1.230





 

-







Vi. Unladen weight 4.001-5,000 kg

Charge per vehicle:

12 måneder





 

1.920





 

1,230





 

-







VII. Unladen weight 5,000 units-6,000 kg

Charge per vehicle:

12 måneder





 

2.400





 

1,230





 

-







VIII. Unladen weight 6.001-7,000 kg

Charge per vehicle:

12 måneder





 

3.120





 

1,230





 

-







IX. Unladen weight 7001-8000 kg

Charge per vehicle:

12 måneder





 

3.640





 

1,230





 

-







X. 8.001-9,000 kg unladen weight

Charge per vehicle:

12 måneder





 

4.160





 

1,230





 

-







XI. Unladen weight over 9,000 kg

Charge per 100 kg net weight:

12 måneder





 

50





 

14





 

-









C. Buses, tourist cars and the like.





with more than 2 axles.



Charge per 100 kg net weight:

12 måneder





 

 

36





 

 

10





 

 

-





















 



Countervailing duty

us $.









D. taxis and sygetransport cars.





(Ambulances, see section 15 (1), nr. 5)



I. Weight until 800 kg

Charge per vehicle:

12 måneder





 

 

 

1.530







II. Unladen weight 801-1,100 kg

Charge per vehicle:

12 måneder





 

1.890







III. Unladen weight 1,101-1,300 kg

Charge per vehicle:

12 måneder





 

2.240







IV. Unladen weight 1.301-1.500 kg

Charge per vehicle:

12 måneder





 

2.450







1,501-2,000 kg unladen weight v.

Charge per vehicle:

12 months





 

2,710







Vi. An unladen weight exceeding 2,000 kg

Charge per vehicle:

12 måneder





 

3.250





 











(2). 2) Of motor vehicles registered prior to 1973 with yellow/black/white number plates (Parrot plates) taxed after rates for motor cars.



§ 4. Of goods road transport vehicles, which are not taxable in accordance with the law on tax on roads, by trailers for the transport of goods and of requiring registration outboard gear except for caravans as well as by requiring registration motor tools, which are designed for the transport of goods, taxed by the vehicles ' maximum authorized weight according to the following rates. The charge of motor vehicles that are registered as traction for semi-trailers for the transport of goods, shall be increased as provided for in paragraph 4. The charge of the mentioned outboard gear shall be calculated according to the rates for trailers. The charge of the mentioned motor gear shall be calculated according to the rates of goods road transport vehicles. There shall be no charge of trailers for cargo transport, which has a permitted gross vehicle weight of 3,500 kg.









 



 

 



Weight charge





Countervailing duty





Supplement for private use





 

 



Motor-

vehicle

us $.





Trailer

vehicle

us $.





Motor-

vehicle

us $.





Trailer

vehicle

us $.





Motor-

vehicle

us $.









In the.










Motorcycles with item sidevogn





 

 

 

 

 



 



Charge per vehicle:

12 måneder





290,25





-





76





-





-





















 

 



Weight charge





Countervailing duty





Supplement for private

use





 

 



Motor-

vehicle

us $.





Trailer

vehicle

us $.





Motor-

vehicle

us $.





Trailer

vehicle

us $.





Motor-

vehicles registered for the first time, up to and including the 24. April 2007.

Us $.





Motor-

vehicles first registered on 25 May. April 2007 or later.

Us $.









II.

*)









Goods road vehicles, etc., are not taxable in accordance with the law on tax on roads, as well as some trailers.





 

 

 

 

 

 







(A).









Motor and trailer, etc. up to 4,000 kg permitted gross vehicle weight





 

 

 

 

 

 



 



Total weight up to 500 kg

Charge per vehicle:

12 months





 

850





 







 

360





 







 

900





 

5,040





 



501-1,000 kg gross vehicle weight

Charge per vehicle:

12 months





 

1,090





 

110





 

520





 







 

900





 

5,040





 



Total weight 1,001-2,000 kg

Charge per vehicle:

12 months





 

1,810





 

220





 

710





 







 

900





 

5,040





 



2.001-2,500 kg gross vehicle weight

Charge per vehicle:

12 months





 

3,140





 

290





 

890





 







 

5,040





 

5,040





 



Total weight 2.501-3,000 kg

Charge per vehicle:

12 months





 

3,760





 

360





 

1,010





 







 

5,040





 

5,040





 



Total weight 3001-4000 kg

Charge per vehicle:

12 months





 

3,760





 

440





 

1,150





 

160





 

5,040





 

15,000





 

 

 

 

 

 

 

 







*)







Table in section II (A), is amended by section 2 of Act No. 541 of 6. June 2007. The amendment entered into force on 15. June 2007. The amendment shall take effect for each vehicle from the tax period, which begins on 1 January. June 2007 or later.





















 

 



Weight charge





Countervailing duty





Supplement for private use





 

 



Motor-

vehicle

us $.





Trailer

vehicle

us $.





Motor-

vehicle

us $.





Trailer

vehicle

us $.





Motor-

vehicle

us $.









(B).









Motor and trailer, etc. over 4,000 kg permitted gross vehicle weight.





(a)) With more than 2 axles.





 

 

 

 

 



 



GVW-5,000 kg or 4.001

Charge per vehicle:

12 måneder





 

2.052





 

552





 

1.150





 

200



 



 



5,000 units-6,000 kg GVW


Charge per vehicle:

12 måneder





 

2.052





 

672





 

1.150





 

250



 



 



Total weight 6.001-7,000 kg

Charge per vehicle:

12 måneder





 

2.052





 

825





 

1.150





 

300



 



 



Total weight 7001-8000 kg

Charge per vehicle:

12 months





 

2,052





 

988





 

1.150





 

400



 



 



Total weight 8.001-9000 kg

Charge per vehicle:

12 måneder





 

2.052





 

1,161





 

1.150





 

450



 



 



Total weight 9.001-10.000 kg

Charge per vehicle:

12 måneder





 

2.052





 

1,344





 

1.150





 

550



 



 



5001-10,000-11,000 kg gross vehicle weight

Charge per vehicle:

12 måneder





 

2.279





 

1,537





 

1.150





 

650



 



 



Total weight 11.001-12,000 kg

Charge per vehicle:

12 måneder





 

2.610





 

1,740





 

1.150





 

750



 



 



Total weight 12.001-13,000 kg

Charge per vehicle:

12 måneder





 

3.087





 

1.953





 

1.150





 

850



 



 



Total weight 13.001-14,000 kg

Charge per vehicle:

12 months





 

3,604





 

2,176





 

1.150





 

1.000



 



 



GVW 14001-15000 kg

Charge per vehicle:

12 måneder





 

4.161





 

2,628





 

1.150





 

1.100



 



 



Total weight of more than 15,000 kg

Charge per 200 kg gross vehicle weight:

12 måneder





 

60





 

40





 

16





 

16



 



 





b) With more than 2 axles.



Total weight up to 18,000 kg

Charge per 200 kg gross vehicle weight:

12 måneder





 

 

32





 

 

20





 

 

11





 

 

12



 



 



Total weight 18001-19,000 kg

Charge per vehicle:

12 måneder





 

3.069





 

1.953





 

1.150





 

1.100



 



 



Totalvægt 19.001-20.000 kg

Charge per vehicle:

12 måneder





 

3.332





 

2.156





 

1.150





 

1.200



 



 



Totalvægt over 20.000 kg

Charge per 200 kg gross vehicle weight:

12 måneder





 

36





 

24





 

13





 

13



 



 











(2). For vehicles covered by paragraph 1, II, A, used mixed private and commercial, paid supplement with 50% of the charge for private use.



(3). For vehicles covered by paragraph. I, II, (A) that is registered for the first time 1. January 1998 or later and which meet the requirements for the emission of harmful substances by means of a notice shall be determined by the Ministry of Transport, shall be granted a deduction of taxes with the following amount annually:









 





Permitted gross vehicle weight





Year 1998-2000 Deduction, kr.





Year 2001 Deductions, kr.





Year 2002-2005 Deduction, kr.







The announced 2000-environmental standards:



 

 

 





Up to 1,000 kg





350





0






0







1,001-2,000 kg





700





0





0







2.001-2,500 kg





900





900





0







2.501-3500 kg





1,150





1,150





0







The announced 2005-environmental standards



 

 

 





Up to 1,000 kg





450





100





100







1,001-2,000 kg





900





200





200







2.001-2,500 kg





1,250





1,250





350







2.501-3500 kg





1,600





1,600





450





 











(4). The charge of a road transport vehicle, which is registered as the traction for one semi-trailer, shall be increased by an amount equal to the levy of a trailer for the carriage of goods with the same number of axles and maximum weight as the semi-trailer, see. § 8, paragraph 2. Recorded a road transport vehicle as traction for several semi-trailers, motor vehicle tax shall be increased by an amount equal to the levy of a 2-axle trailer with the same total weight as such a 2-axle semi-trailer, which, together with the concerned motor vehicle constitutes a combination of vehicles with a maximum permissible weight. A road transport vehicle is registered exclusively as traction for semi-trailers with more than 2 axles of motor vehicle tax shall be increased by an amount equal to the levy of a trailer with 3 or more axles, which, together with the concerned motor vehicle constitutes a combination of vehicles with a maximum permissible weight.



(5). Of the vehicles, which are designed for the transport of personnel and equipment (APCs) if varelad or prohibit have larger footprint than passenger space, and having a permissible maximum weight exceeding 4 tonnes, taxed in accordance with the rates of goods road transport vehicles.



(6). 5) (repealed).



(7). 5) (repealed).



(8). 5) For vehicles covered by paragraph 1, II, (A) with a permissible maximum weight exceeding 3.5 tonnes fitted with fixed sleeping space, paid tax in accordance with the rates of goods road transport vehicles, where the cars are specially designed for professional use as ledsagebil for transports, see. notice on a dedicated vehicle. Cars as mentioned in 1. item can not be recorded or obtain permission for private use.



(9). In vehicles with a maximum authorized weight exceeding 4 tonnes, of which are taxed in accordance with paragraph 1, shall not outside the cab carried persons other than those which are necessary for loading and unloading of the goods. However, it is permitted to use the vehicles for the carriage of persons who are employed in the owner's (user's) company, on or off the site, where they must use the packed material. Vehicles must not be used for holiday drive or other private passenger transport.



Paragraph 10. In vehicles with a permissible maximum laden weight does not exceed 4 tonnes, and of which the tax due in accordance with paragraph 1 shall not be transported persons outside the driver's cab. However, it is allowed outside the driver's cab to carry any person who is employed by the owner's (user's) company, on or off the site, where they must use the packed material.



Paragraph 11. 5) With vehicles as referred to in paragraph 5 shall in addition to the driver only encouraged people working in the owner's (user's) company, to or from the company's jobs. Vehicles must clearly be painted the company name.



Section 4a. 3) Of trucks and road trains, etc. that are taxable according to the law on tax on roads, paid tax on the basis of the total permissible laden weight registered for the truck or vehicle combination according to the following rates. For lorries, registered as traction for several semi-trailers, used rate of the vehicle combination, with the truck has the highest rate. For lorries, registered as traction for one or more trailers, used the highest of the rates for it or the registered vehicle combinations, but not less than the rate for the same truck without trailer, see. section 2 (c). For lorries, registered as traction for one or more block carts, used rate of the vehicle combination, with the truck has the highest rate. For trucks, which are recorded as traction only for semi-trailers with more than 2 axles, used the highest rate for the truck in combination with trailer or semi-trailer with 3 or more axles. For trucks, which are recorded as traction solely for trailers with more than 2 axles, used the highest rate for the truck in combination with trailer or semi-trailer with 3 or more axles, but not less than the rate for the same truck without trailer.









 



 



Air-

sprung, etc.





With other suspension





 

 

 

 



us $.





us $.









(A)









Trucks, etc.





 

 



 





(a))









With 2 axles.





 

 



 

 



Total weight until 12,999 kg

Charge per vehicle

12 måneder





 







 

226





 

 



Total weight of 13,000-13.999 kg

Charge per vehicle

12 måneder





 

226





 

627





 

 



GVW 14,000-14.999 kg

Charge per vehicle

12 måneder





 

627





 

882





 

 



Total weight 15,000 kg or more

Charge per vehicle

12 måneder





 

882





 

2.050





 

 

 

 

 

 



 





(b))









with 3 axles.





 

 



 

 



Total weight until 16,999 kg

Charge per vehicle

12 måneder





 

226





 

394





 

 



Total weight of 17,000-18.999 kg

Charge per vehicle

12 months






 

394





 

809





 

 



Total weight 19 000-20.999 kg

Charge per vehicle

12 måneder





 

809





 

1,050





 

 



GVW 21,000-22.999 kg

Charge per vehicle

12 måneder





 

1.050





 

1,661





 

 



Total weight 23,000 kg or more

Charge per vehicle

12 måneder





 

1.661





 

2,582





 

 

 

 

 

 



 





(c))









with 4 or more axles.





 

 



 

 



Total weight until 24,999 kg

Charge per vehicle

12 måneder





 

1.050





 

1,065





 

 



Total weight of 25,000-25.999 kg

Charge per vehicle

12 måneder





 

1.065





 

1,706





 

 



Total weight of 26,000-28.999 kg

Charge per vehicle

12 måneder





 

1.706





 

2,709





 

 



Total weight 29,000 kg or more

Charge per vehicle

12 måneder





 

2.709





 

4,019









(B)









Cargo-and put the combination





 

 



 





(a))









Truck with 2-axle





 

 



 

 





1)









Trailer or semi-trailer has 1 shaft.



Total weight until 15,999 kg

Charge per vehicle combination

12 måneder





 

 







 

 







 

 

 



GVW 16,000-17.999 kg

Charge per vehicle combination

12 måneder





 







 

102





 

 

 



GVW 18,000-19.999 kg

Charge per vehicle combination

12 måneder





 

102





 

233





 

 

 



Total weight of 20,000-21.999 kg

Charge per vehicle combination

12 måneder





 

233





 

547





 

 

 



Total weight of 22,000-22.999 kg

Charge per vehicle combination

12 måneder





 

547





 

707





 

 

 



Total weight of 23,000-24,999 kg

Charge per vehicle combination

12 måneder





 

707





 

1,276





 

 

 



Total weight 25,000 kg or more

Charge per vehicle combination

12 måneder





 

1.276





 

2,297





 

 

 

 

 

 



 

 





2)









Trailer or semi-trailer with 2 axles





 

 



 

 

 



Total weight until 24,999 kg

Charge per vehicle combination

12 måneder





 

219





 

510





 

 

 



Total weight of 25,000-25.999 kg

Charge per vehicle combination

12 måneder





 

510





 

839





 

 

 



Total weight of 26,000-27.999 kg

Charge per vehicle combination

12 måneder





 

839





 

1,232





 

 

 



Total weight of 28 000-28.999 kg

Charge per vehicle combination

12 måneder





 

1.232





 

1,526





 

 

 



Total weight of 29,000-30.999 kg

Charge per vehicle combination

12 måneder





 

1.526





 

2,507





 

 

 



GVW 31,000-32.999 kg

Charge per vehicle combination

12 måneder





 

2.507





 

3,480






 

 

 



Total weight 33,000 kg or more

Charge per vehicle combination

12 måneder





 

3.480





 

5,284





 

 





3)









Trailer or semi-trailer with 3 or more axles.





 

 



 

 

 



Total weight until 37,999 kg

Charge per vehicle combination

12 måneder





 

2.769





 

3,854





 

 

 



Total weight of 38,000 kg or more

Charge per vehicle combination

12 måneder





 

3.854





 

5,239





 





(b))









Truck with 3 or more axles.





 

 



 

 





1)









Trailer or semi-trailer has 1 shaft.





 

 



 

 

 



Total weight until 24,999 kg

Charge per vehicle combination

12 måneder





 

219





 

510





 

 

 



Total weight of 25,000-25.999 kg

Charge per vehicle combination

12 måneder





 

510





 

839





 

 

 



Total weight of 26,000-27.999 kg

Charge per vehicle combination

12 måneder





 

839





 

1,232





 

 

 



Total weight of 28 000-28.999 kg

Charge per vehicle combination

12 måneder





 

1.232





 

1,526





 

 

 



Total weight of 29,000-30.999 kg

Charge per vehicle combination

12 måneder





 

1.526





 

2,507





 

 

 



GVW 31,000-32.999 kg

Charge per vehicle combination

12 måneder





 

2.507





 

3,480





 

 

 



Total weight 33,000 kg or more

Charge per vehicle combination

12 måneder





 

3.480





 

5,284





 

 





2)









Trailer or semi-trailer with 2 axles.





 

 



 

 

 



Total weight until 37,999 kg

Charge per vehicle combination

12 måneder





 

2.447





 

3,398





 

 

 



Total weight of 38,000-39.999 kg

Charge per vehicle combination

12 måneder





 

3.398





 

4,700





 

 

 



Total weight of 40,000 kg or more

Charge per vehicle combination

12 måneder





 

4.700





 

6,905





 

 





3)









Trailer or semi-trailer with 3 or more axles.





 

 



 

 

 



Total weight until 37,999 kg

Charge per vehicle combination

12 måneder





 

1.356





 

1,684





 

 

 



Total weight of 38,000-39.999 kg

Charge per vehicle combination

12 måneder





 

1.684





 

2,514





 

 

 



Total weight of 40,000 kg or more

Charge per vehicle combination

12 måneder





 

2.514





 

4,004





 











(2). For the vehicles referred to in paragraph 1 recorded 1. time or have been deregistered, become chargeable and payable at registration and must be paid in advance for the entire period. In addition, paragraph 2 of fiscal periods, etc., as well as review of the new owner (user), section 4 (1) and (2), 2. paragraph, on the regulation of the amount of duty, etc., and § 6 about compounding and interest calculation in law on the charge of roads apply mutatis mutandis.



(3). If a vehicle is taxable in accordance with paragraph 1, in the tax period deregistration of the vehicle register or released for taxation pursuant to section 4 shall be reimbursed to the levy by 1/12 for each complete month remaining of the tax period.



(4). The basis for the adjustment in accordance with paragraph 2, are the tax rates in euro, which is set out in annex I to the European Parliament and of the Council Directive 1999/62/EC of 17 May 2006. June 1999. Tax Minister publishes the regulation of rates by means of a notice in the Official Gazette.



(5). Tax Minister shall draw up detailed rules for payment of the tax refund as a result of the review of the new owner (user).



§ 5. 2) Of tractors and trailers as well as by approved tractors, see. section 1, paragraph 1, taxed in accordance with the following rates:









 





In the.





Requiring registration, gasoline-powered tractors and trailers as well as requiring registration approved tractors irrespective of fuel.






 

 

 

 



 



Charge per vehicle:



 

 



 

 



Tractor kr.





Trailer kr.





 



12 months





61.85





41.25





 

 

 

 





II.





Requiring registration, non-gasoline powered tractors and trailers requiring registration are paying tax according to the rates in section 4, tax class II A and B (goods road vehicles).













§ 6. The tax period is 12 months, 6 months or 3 months as set out in sections 3, 4 and 5. Are taxed with effect from the day on which the registration or authentication takes place.



(2). 4) Weight charge, the countervailing charge, private track access charges and particle emission allowances for those in sections 3, 4 and 5 referred to vehicles shall be due and payable by taxable period and must be paid in advance for the entire period.



(3). If a vehicle is taxable in accordance with §§ 3, 4 and 5 of the motor vehicle register, deregistration is truncated its fiscal period with the remaining days of the period in question. Recorded a deregistered vehicle on new, joins the chargeable in accordance with the rules laid down in paragraph 1. For the notification to the register of another motor vehicle owner (user) of the vehicle tax period is truncated with the remaining days of the period in question, and the chargeable event occurs again in accordance with the rules laid down in paragraph 1.



(4). 2) 4) repayment of tax as a result of the tax period shortening as referred to in paragraph 3 to the, in whose name the vehicle on payment of the bonds are registered. Back payments are made without prior application. In repayment may be offsetting the due not paid circulation tax, the countervailing charge, private track access charges and particle emission allowances, see. § 10, as well as for due not paid where stopping and parking fee, see. road traffic law § 122 (b).



§ 7. By calculating the amount of duty shall be increased egenvægtstal of a vehicle which is not divisible by 100, to the next higher whole number of hundred kilograms and totalvægtstal, which are not divisible by 200, to the nearest higher with 200 divisible vægttal. In the calculated tax amount except price endings.



§ 8. 2) in the case of vehicles, if the tax is calculated by the specific weight, determines the tax Ministry of the detailed rules for the determination of the taxable net weight.



(2). A vehicle taxable gross vehicle weight is the under traffic laws permitted total weight. For semi-trailers is the taxable gross vehicle weight the allowable weight of semi-trailer own wheels.



§ 9. 2) When a vehicle is sought, the notifier shall specify whether the vehicle is designed to use petrol as a driving force or other driving force. For vehicles covered by section 4 (1) (II), (A) if the first registration as new falls after the 2. June 1998, the notifier shall also specify whether the vehicle is to be used privately, mixed private and commercial or exclusively commercial. The same shall apply to the subsequent modification of the registration or use of the vehicles in question. Tax Minister shall draw up detailed rules on the indication of the information about the vehicle's use, as well as documentation for it.



(2). 2) of any change, which is of importance for the tax calculation, the taxable immediately give notification to customs and tax administration.



(3). Tax Minister shall draw up detailed rules for payment of the tax recalculation as a result of pending changes and take including the determination of the time of transition to the changed tax amount.



§ 10. Levy is the responsibility of the, in whose name the vehicle is registered in the tax period (approved). If the vehicle is registered for both a user as an owner, tax them both.



(2). Is the vehicle by taxable period surpassed the second owner (user) without being notified of the registration authority, it is incumbent on the levy, as well the new owner (user).



(3). Upon the readmission of the vehicle is the responsibility of the seller hire charge for the taxable period during which the withdrawal has taken place, also hire seller.



(4). If it be proved that the vehicle by 15. in the month preceding fiscal period is passed to the second owner (user), it is incumbent on the levy only the new owner (user), even though the owner (user) the switch is not reported to the registration authority.



(5). Notification to the registration authority has led to unjustified registration of a vehicle in someone else's name than the notifier, shall be the responsibility of the tax by the notifier.



(6). If a vehicle in contravention of the road traffic Act provisions are not registered (authenticated), the levy shall be the responsibility of the person who is liable to let it register (approve).



§ 11. For the paid fee shall be issued a receipt.



(2). 3) Taxes may provide that vehicles covered by section 4 (1) (II), (A) must be recorded on special license plates or be provided with a sticker or something similar depending on the application, they are registered for. The same applies to vehicles covered by paragraph 3 (a) in the fuel excise duty Act.



§ 12. 2 If the tax is not paid in a timely manner), the vehicle number plates as soon as possible be involved. This is done by the police action at the request of the Customs and tax administration. The wholly or partly liable for the tax, cannot get the vehicle registered, before the duty incumbent upon him, is paid.



(2). sections 6 and 7 of the law on the levying of taxes and duties, etc. shall apply mutatis mutandis to the levying of the tax in accordance with this law.



(3). Interest due pursuant to section 7 of the Act on the levying of taxes and duties, etc. and fee pursuant to § 6 of the law on the levying of taxes and duties, etc. are not refundable by the refund of duty under section 6, paragraph 3.



§ 13. 6) establishes the detailed rules for taxes for the tax collection.



§ 14. 6) (repealed).



§ 15. 4) exempt from vehicle tax, countervailing charge, private track access charges and particle emission allowances are:



1) vehicles belonging to the King and Queen and members of the Royal family, who are descendants of the first part of the Danish Kings, or who pursuant to § 11 of the Basic Law laid down årpenge, and their widows.



2) (repealed).



3) vehicles belonging to the armed forces and the governmental regional emergency preparedness.



4) vehicles specially adapted for fire extinguishing and rescue tasks and exclusively used by deployment, and vehicles which belong to and are used exclusively by contingency commissions and is not used commercially in competition with private traders.



5) ambulances.



6) Passenger vehicles with authorisation in accordance with the law on the bus used for regular services and in addition alone is used to:



(a) there must be assimilated) driving, with ordinary regular services, and which only differs from it by fulfilling a short-term traffic needs. This batch job must be executed after the for this area normally applicable tariff provisions and according to prior published roadmap,



b) transport of passengers of railways or airlines, hit by traffic disturbance.



7) three-wheel electric powered motorcycles.



(2). Of taxis as well as of sygetransport vehicles, which is used exclusively for the carriage of seated patients answered not circulation taxes.



(3). 4) When there has been 35 years from a vehicle 1. registration must be from the following tax period only paid circulation tax, the countervailing charge, private track access charges and particle emission allowances with ¼ of the rates laid down in article 3, paragraph 1, and article 4, paragraph 1. It is a condition that the vehicle is presented as at 1. registration.



(4). Tax Minister may, insofar as is necessary or appropriate to comply with the Treaty obligations, establish rules on tax freedom for vehicles belonging to:



1) alien States present diplomatic representations and the representations related to such persons,



2) alien States present consular representations and the representations related to such persons,



3) international organisations and institutions, which Denmark is a member, and to such organisations associated persons, including experts who perform the duties of the concerned organizations or institutions, as well as the representatives of the Member States in and envoys to such organisations and institutions.




(5). Of vehicles with a laden weight of 12 tonnes or more, which are used exclusively in connection with tivoli and circus company, and as from the outside by livery or the like appears as forming part of the undertaking in question, answered not circulation taxes.



§ 16. Persons with permanent disabilities, as after the law on social services can obtain aid for the acquisition of a car shall be exempt from tax and additional weight charge for private use. The exemption applies only as long as the vehicle is registered for and used by the person concerned.



(2). The Minister of Social Affairs shall lay down detailed rules concerning the decisions concerning tax exemption under paragraph 1.



§ 17. Customs and tax administration may, where the circumstances justify it, allow tax exemption for vehicles that are only used to drive outside the public roads, and in exceptional cases for vehicles, which in addition to the listed drive be used on minor stretches of public roads, see. § 1 of lov nr. 312 of 9. June 1971 on public roads, when after the Administration's estimates in the absence of sufficient guarantees in this respect.



(2). For vehicles used for combined transport on road and rail, could tax Minister lay down rules on the refund of the tax to the extent that it follows from the provisions of the European communities.



§ 18. Tax Minister may, after negotiation with the Secretary of State give tax exemption for vejvæsnerne belonging to vehicles which are designed as work tools, and which cannot be used for the transport of goods. Tax exemption for self-propelled vehicles is subject to the condition that they not be used as a traction for vehicles other than outboard gear that meets the conditions for exemption after 1. sentence.



§ 19. Tax Minister may lay down detailed rules concerning the levying of the charge.



§ 20. 2) (repealed).



section 20 (a). I have to pay tax in accordance with this law by a van, etc., who in the period from 25. April 2007 up to and including the 27. November 2007 is re-registered from a permitted gross vehicle weight exceeding 2 tonnes to a maximum authorised weight of 2 tonnes or less after rates for vans, etc. with a maximum authorised weight in the range 2001-2,500 kg. However, this does not apply to commercial vehicles, etc. that are taxed with 50 per cent after VRT § 5.



(2). I have to pay tax in accordance with this law by a car that taxed under section 29 (1) (8). 2, in the Act of registration, after rates for vans, etc. with a maximum authorised weight in the range 2001-2,500 kg.



§ 21. Customs and tax administration has, if deemed necessary, at any time against proper identification access without a court order to make inspections in the companies that are registered as the owner (user) of vehicles covered by article 4, paragraph 1, II, (A), and to inspect the vehicles, the companies ' accounting records, other financial material, etc. To the extent that the information referred to in 1. points are registered electronically, include the Administration's access to this information is also an electronic access to them.



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



(3). Customs and tax administration is after similar rules as referred to in paragraph 1 shall be entitled to carry out inspections at public places by vehicles subject to section 4, paragraph 1, II, (A) which are registered with indication of mixed private and commercial or professional use. The registered owners (users) as well as other people who use the vehicles in question, must provide customs and tax administration the necessary guidance and assistance in execution of the said inspection.



(4). 7) If a vehicle subject to section 4, paragraph 1, II, A, is set to mixed private and commercial use, because it is used as part of an employment relationship, see. § 2, paragraph 3, nr. 2, the registered owner (user), on request, inform the Customs and tax authorities with all necessary information to assess whether the conditions of mixed application are met. The Customs and tax authorities may require the vehicle manufactured for inspection, if deemed necessary. Customs and tax administration may also investigate with current and previous employers, whether the vehicle meets the conditions of mixed private and professional use. In that case, paragraph 1, of the basic regulation. (5), and (2) apply mutatis mutandis.



(5). 7) Police provide customs and tax administration assistance to the implementation of the checks referred to in paragraphs 1 and 3. The Minister of Justice may, after negotiation with the tax Minister lay down detailed rules on the subject.



(6). 3) 7) paragraphs 1 to 5 shall apply mutatis mutandis at the Customs and tax administration administration of section 3 a of the fuel excise duty Act.



§ 22. 6) (repealed).



§ 23. With fine punished anyone who intentionally or grossly negligently shall give false or misleading information or conceals information for use in:



1) decision of whether to be taxed by a vehicle



2) calculation of fees,



3) decision on exemption or refund of tax.



(2). 2) similarly punished anyone who intentionally or negligently:



1) violates section 4, paragraphs 6-8,



2) fails in accordance with section 9, paragraph 2, to provide customs and tax administration information about changes, or changed use of a vehicle, which is relevant for the calculation of the tax,



3) evade tax by using a registry-only vehicle that is not registered,



4) using or decorate a vehicle which is exempted, in violation of the conditions for exemption,



5) incidentally, uses or decorate a vehicle in violation of the vehicle's registered nature and use.



(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). The perpetrators of one of the listed offences with intent to evade the Treasury charge punishable by fine or imprisonment for up to 1 year and 6 months, unless a higher penalty is inflicted for criminal code section 289.



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



Section 23a. Deemed a violation not to would result in higher penalty than fines, customs and tax administration indicate the person that the case can be settled without judicial proceedings, if the person concerned acknowledges guilty of infringement and declare their readiness to within a specified time limit may be extended upon request, to pay a fine specified in the manifestation.



(2). With regard to the indication referred to in paragraph 1 deems the provision on prosecution in civil code section 895 mutatis mutandis.



(3). Paid the fine in a timely manner, or will be adopted and recovered or served, lapses further prosecution.



(4). Search in respect of infringements of the provisions of this law shall be in accordance with the rules of civil procedure act on the search made in matters which under the law can result in imprisonment.



§ 24. Tax Minister is empowered to lay down the necessary rules for the implementation of this law.



§ 25. Tax Minister is hereby authorized to incur the costs associated with law enforcement.



section 26. This law does not apply to the Faroe Islands and Greenland, shall enter into force on the 1. April 1962.



(2). (Transitional provision, omitted).

The Danish Ministry of taxation, the 2. September 2010 P.M.V. Peter Glynn Henningsen ceiling/Official notes 1) the following notes relate to the amendments to the law that have taken place since lovbekendtgørelse nr. 931 of 18. September 2008. Changes as mentioned in section 2, no. 1 and 4-6 of law No. 1337 by 19. December 2009, § 6, nr. 3, 5, 7, 13-16, 18 and 19 of law No. 1338 by 19. December 2009, § 3 of law No. 523 of 12. June 2009 and section 3, nr. 4 of law No. 1386 by 21. December 2009 are not included, as these changes will not come into force.



2) By section 6 of the law No. 1338 by 19. December 2008 (Adjustments relating to digital motor registration, a registration fee of motorcycles, reimbursement of tax on the export of vehicles and control of vehicle registration fee as well as requirements on the export of vehicles) shall be deleted everywhere in the law ' after negotiation with the Minister of Justice ', § 6, paragraph 4, and article 20 repealed, and § 1, paragraph 1, § 3, paragraph 2, section 5, section 6, paragraph 4, 1. paragraph, section 8, paragraph 1, section 9, paragraph 1, 4. paragraph, article 9, paragraph 2, article 12, paragraph 1 1. paragraph, and article 23, paragraph 2, no. 2, as amended. The changes came into force on 21 November. December 2008.



3) By section 3 of Act No. 1386 by 21. December 2009 (Fuel fuel consumption tax of new vans, modified registration fee of taxi services and the harmonisation of rate adjustment provisions) is section 2 (a), paragraph 2 (c), and article 21, paragraph 6, inserted, § 3, paragraph 3, repealed and § 1, paragraph 2, § 2, § 4 (a) (1), (3). paragraph, and article 11, paragraph 2 2. paragraph, as amended. The changes came into force on 1 January. January 2010.



4) By section 2 of Act No. 1387 of 21. December 2009 (Particle emission allowances) section 2 (b) is inserted and § 6 (2) and (4), 3. section, and section 15, paragraphs 1 and 3, as amended. The law came into force on 1 January. April 2010.




5) By section 2 of Act No. 1337 by 19. December 2008 (making 60-day rule, the fair tax for private use of vans and tax exemption for certain accompanying cars) is section 4, paragraphs 8 and 11, as amended. As a result of that part of the Act has not yet entered into force, is the Bill-numbering in section 4 are not continuous today. The changes came into force on 1 January. January 2009.



6) By section 123 of the Act No. 1336 of 19. December 2008 (consequential amendments as a result of the law on the recovery of debt to the public) section 13 is amended and section 14 and section 22 repealed. The changes came into force on 1 January. January 2009.



7) By section 29 of Act No. 1344 of 19. December 2008 (action against tax evasion-Fairplay III and deduction of børnebidrags arrears in cash assistance, home help and introduction allowance) is article 21, paragraph 4, inserted. The change came into force on 1 January. January 2009.