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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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Table of Contents

Completion of the law on motor vehicles and so on.

In this case, the law on motor vehicles and so on shall be announced, cf. Law Order no. 931 of 18. September 2008, with the changes resulting from § 123 of Law No 1336 of 19. In December 2008, Section 2 of Law No 1337 of 19. December 2008, section 6 of the law. 1338 of 19. In December 2008, Section 29 of Law No 1344 of 19. December 2008, section 3 of the law. 1386 of 21. In December 2009 and section 2 of the Law No 1387 of 21. December, 2009. 1)

§ 1. 2) The tax shall be paid to the Treasury for this Act of the following vehicles, if the vehicle is to be registered in the Central Register of Motor Vehicles, except for vehicles as referred to in paragraph 1. 2 or vehicles registered on the limit of adjacent plates :

1) Motor vehicle.

2) Tractor, including approved tractor.

3) On-the-trailer.

4) Rat carriage to passenger transport.

5) The trailer park, including the trailer.

6) A motor vehicle which is intended for the carriage of goods.

Paragraph 2. 3) Tax obligation in accordance with paragraph 1. Paragraph 1 shall not apply to vehicles which are taxable in accordance with the fuel consumption slots, and up to 31. In December, 2012, vehicles which use electricity or hydrogen as a propeller.

§ 2. 3) For all taxable vehicles, the duty of the duty shall be replied to.

Paragraph 2. 3) In the case of taxable vehicles covered by Section 3 (3), 1, A-D, and section 4 (4), 1, I and II, which are designed to use the second engine of the vehicle other than petrol, or resulting from such a vehicle, shall also be replied to a countervailing levy, in accordance with the case of the vehicle. however, section 15.

§ 2 a. 3) For motor vehicles covered by section 4 (4), 1, II, A, if the first entry into new post is after the 2. In June 1998, additional charges shall be paid for private use and for mixed private and commercial use.

Paragraph 2. 3) A vehicle is considered to be used privately when the registered owner or user does not use the vehicle for the purpose of carrying out activities or is required to apply it when performing work as part of a employment relationship.

Paragraph 3. 3) A vehicle is considered to be used in a private and commercial basis when the registered owner or user is

1) a natural or legal person who carries out a business in public or private aegis, and the vehicle is used as well as part of the business as for the purpose of unauthorized persons ; or

2) a natural person who, as part of an employment relationship, shall use the vehicle in the performance of the function of employment or use the vehicle in the case of an independent secondary occupation, which is regarded as having been deemed to have been due by the VAT legislation ; " taxable " or " tax law " shall be considered for commercial purposes, and in the interest of the purpose of the operation, the selenium is to be carried out with a van.

Paragraph 4. 3) If the vehicle registered by the vehicle is different from the owner, the vehicle ' s tax status shall be determined on the basis of the user's use

§ 2 b. 4) For diesel-powered passenger cars, for the carriage of no more than 9 persons, the driver shall be paid a $1,000 per year. a year if the particle emissions are either not measured or measured to more than 5 milligrams per litre. kilometres of type-approval pursuant to Council Directive 70 /220/EEC of 20. This March 1970 on the approximation of the laws of the Member States relating to measures against atmospheric pollution caused by motor vehicles or in accordance with Regulation (EC) No 2 of the European Parliament and Council 715/2007 concerning the type-approval of motor vehicles with regard to emissions from light passenger cars and light commercial vehicles (Euro 5 and Euro 6), on access to repair and maintenance information on vehicles.

Paragraph 2. 4) No allowances shall be paid pursuant to paragraph 1. 1 for a car if the car subsequently has been fitted with an approved particle filter. The verification of the approved and operational particulate filter is carried out by an inspection company. The Management Board shall lay down rules for the approval of these particulate particulate filters and for the inspection to be carried out. The duty to pay the markup shall lapse from the date on which the customs and tax authorities receive a notification from the company that the disconnected particle filter is approved and works.

§ 2 c. 3) In the case of vehicles which are subject to several tax rates, tax will be replied to in accordance with the highest rate.

§ 3. 3) For passenger motor vehicles and by trailers and semi-trailers for passenger transport, the tax of the vehicle ' s own weight shall be replied to in accordance with the following rates. Of the caravans, the tax will be paid by 32%. of the rates of duty under A, but not the compensatory tax. In the case of semi-trailers, tax is being replied to as for tra

Weight-
tax,
DKK
Exequations tax
Engine-
vehicle
DKK
Alleged-
carriage
DKK
A. Personal motor vehicles other than buses (route and tourist cars etc.) and how-wagons. Passes on passenger transport, trailers and semi-trailers.
I. Headweight up to 600 kg
Motorcycles.
Tax per. vehicle :
12 months
580
330
-
Other passenger vehicles.
Tax per. vehicle :
6 months
850
480
-
II. Property weight 601-800 kg
Tax per. vehicle :
6 months
1.040
600
-
III. Property weight 801-1,100 kg
Tax per. vehicle :
6 months
1.420
790
-
LV. Property weight 1.101-1,300 kg
Tax per. vehicle :
6 months
1.880
1.000
-
V. Property weight 1.301-1,500 kg
Tax per. vehicle :
6 months
2.460
-
-
3 months
1.240
640
-
WE. Property weight 1.501-2000 kg
Tax per. vehicle :
6 months
3.390
-
-
3 months
1.700
860
-
VII. Weight of 2000 kg
Tax per. 100 kilograms of headweight :
3 months
96
48
19
B. Buses, tourist cars, and similar. with no more than two axles.
(Rutecars, see section 15, paragraph. 1, no. 6)
I. Headweight until 1,300 kg
Tax per. vehicle :
12 months
450
1.130
-
II. Property weight 1.301-1,500 kg
Tax per. vehicle :
12 months
585
1.160
-
III. Property weight 1.501-2000 kg
Tax per. vehicle :
12 months
810
1.230
-
LV. Headweight 2,001-3000 kg
Tax per. vehicle :
12 months
900
1.230
-
V. Headweight 3.001-4,000 kg
Tax per. vehicle :
12 months
1.440
1.230
-
WE. Headweight 4,001-5000 kg
Tax per. vehicle :
12 months
1.920
1.230
-
VII. Property weight 5.001-6,000 kg
Tax per. vehicle :
12 months
2.400
1.230
-
VIII. Property weight 6.001-7,000 kg
Tax per. vehicle :
12 months
3.120
1.230
-
IX. Property weight 7,001-8,000 kg
Tax per. vehicle :
12 months
3.640
1.230
-
X. Headweight 8,001-9,000 kg
Tax per. vehicle :
12 months
4.160
1.230
-
XI. Maximum weight of 9,000 kg
Tax per. 100 kilograms of headweight :
12 months
50
14
-
C. Buses, tourist cars, and similar.
with more than two axles.
Tax per. 100 kilograms of headweight :
12 months
36
10
-

Exequations tax
DKK
D. Hyrevans and Mediv-Transporters.
(Ambulances, see section 15, paragraph 3) 1, no. 5)
I. Headweight until 800 kilograms
Tax per. vehicle :
12 months
1.530
II. Property weight 801-1,100 kg
Tax per. vehicle :
12 months
1.890
III. Property weight 1.101-1,300 kg
Tax per. vehicle :
12 months
2.240
LV. Property weight 1.301-1,500 kg
Tax per. vehicle :
12 months
2.450
V. Headweight 1.501-2000 kg
Tax per. vehicle :
12 months
2.710
WE. Weight of 2000 kg
Tax per. vehicle :
12 months
3.250

Paragraph 2. 2) Of motor vehicles registered before 1973 with yellow / black / white plates (parrot plates) are given the tax on the rates of passenger motor vehicles.

§ 4. in the case of goods and cargo vehicles not taxable, on the charge of road use, of trailers for the carriage of goods and by the taxable trailers, other than caravans and by registration of a vehicle, which is responsible for the carriage of goods vehicles and of the vehicle registration ; in the case of goods transport, the following rates shall be paid to the tax of the vehicle ' s permissible maximum laden weight. The levy of motor vehicles which are registered as traction vehicles for the carriage of goods vehicles shall be increased as set out in paragraph 1. The charge of the applicable trackings shall be calculated in accordance with the rates for trailers. The tax of the motor nets mentioned shall be calculated according to the rates for goods and goods vehicles. The levy shall not be paid by trailers for the carriage of goods which have a maximum permissible maximum weight exceeding 3,500 kilograms.

Occupancy Expense
Exequations tax
Addendum for private use
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Engine-
vehicle
DKK
YOU.
Motorcycles with van side-side carriage
Tax per. vehicle :
12 months
290,25
-
76
-
-

Occupancy Expense
Exequations tax
Attachments for private
use,
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Engine-
vehicles registered for the first time and with the 24th. April 2007.
Cr.
Engine-
vehicles registered for the first time on 25. April, 2007, or later.
Cr.
II. *)
Vare and trucks, etc., which are not taxable in accordance with the laws on the charge of road use, and certain trailers.
A.
Engine and trailers and so until 4,000 kg of maximum laden weight
2-weight weight until 500 kg
Tax per. vehicle :
12 months
850
-WHAT?
360
-WHAT?
900
5.040
Totalweight 501-1000 kg
Tax per. vehicle :
12 months
1.090
110
520
-WHAT?
900
5.040
Total weight 1,001-2,000 kg
Tax per. vehicle :
12 months
1.810
220
710
-WHAT?
900
5.040
Totalweight 2.001-2,500 kg
Tax per. vehicle :
12 months
3.140
290
890
-WHAT?
5.040
5.040
Totalweight 2,501-3000 kg (3) kg
Tax per. vehicle :
12 months
3.760
360
1.010
-WHAT?
5.040
5.040
Totalweight 3.001-4,000 kg
Tax per. vehicle :
12 months
3.760
440
1.150
160
5.040
15.000
*)
Table Title II, A, as amended by section 2 of the Law No 541 of 6. June 2007. The amendment came into force on the 15th. June 2007. The change shall have effect on the individual vehicle from the fiscal period commencing on 1. June 2007 or later.

Occupancy Expense
Exequations tax
Addendum for private use
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Engine-
vehicle
DKK
B.
Engine and trailers, etc. more than 4,000 kg of maximum laden weight.
(a) No more than 2 axles.
Totalweight 4,001-5000 kg
Tax per. vehicle :
12 months
2.052
552
1.150
200
Totalweight 5.001-6,000 kg
Tax per. vehicle :
12 months
2.052
672
1.150
250
Totalweight 6.001-7,000 kg
Tax per. vehicle :
12 months
2.052
825
1.150
300
Totalweight 7,001-8,000 kg
Tax per. vehicle :
12 months
2.052
988
1.150
400
Totalweight 8.001-9,000 kg
Tax per. vehicle :
12 months
2.052
1.161
1.150
450
Totalweight 9.001-10,000 kg
Tax per. vehicle :
12 months
2.052
1.344
1.150
550
Totalweight 10.001-11000 kg
Tax per. vehicle :
12 months
2.279
1.537
1.150
650
Overall weight 11.001-12,000 kg
Tax per. vehicle :
12 months
2.610
1.740
1.150
750
Totalweight 12.001-13,000 kg
Tax per. vehicle :
12 months
3.087
1.953
1.150
850
Totalweight 13.001-14,000 kg
Tax per. vehicle :
12 months
3.604
2.176
1.150
1.000
Totalweight 14.001-15,000 kg
Tax per. vehicle :
12 months
4.161
2.628
1.150
1.100
Total weight exceeding 15,000 kg
Tax per. 200 kg total weight :
12 months
60
40
16
16
b) With more than 2 axles.
2-weight weight until 18,000 kg
Tax per. 200 kg total weight :
12 months
32
20
11
12
Totalweight 18.001-19,000 kg
Tax per. vehicle :
12 months
3.069
1.953
1.150
1.100
Totalweight 19.001-20,000 kg
Tax per. vehicle :
12 months
3.332
2.156
1.150
1.200
Total weight of 20 000 kg
Tax per. 200 kg total weight :
12 months
36
24
13
13

Paragraph 2. For motor vehicles covered by paragraph 1. 1, II, A, which is used mixed in private and business, Appendix by 50% shall be paid. of the entry for private use.

Paragraph 3. For motor vehicles covered by paragraph 1. I, II, A, which is registered the first time 1. in January 1998 or later that meet the requirements for the spill of harmful substances, which are laid down by the Ministry of Transportation, shall be deducted from the duty of the weightings in the following annual charge :

Allowed total weight
Years 1998-2000 Deduction, DKK
Year 2001 Deduction, DKK
Year 2002-2005 Deduction, DKK
The published year 2000 environmental standards :
Until 1000 kg
350
0
0
1,001-2,000 kg
700
0
0
2.001-2,500 kg
900
900
0
2,501-3,500 kg
1.150
1.150
0
The published year 2005 environmental standards
Until 1000 kg
450
100
100
1,001-2,000 kg
900
200
200
2.001-2,500 kg
1.250
1.250
350
2,501-3,500 kg
1.600
1.600
450

Paragraph 4. The charge of a lorry-tractor vehicle for a single semi-trailer shall be increased by an amount equal to the levy of a trailer for the carriage of goods by the same number of axles and total weight as the semi-trailer, as set out in the case of the trailer. § 8 (3) 2. Registers a cargo motor vehicle for traction traction for several semi-trailers, the charge of the motor vehicle with an amount equal to the poison of a 2-axle trailer with the same total weight as a two-axle semi-trailer, together with that of the person concerned ; motor vehicle composes a vehicle with the maximum permissible maximum laden weight. Registers a loading motor vehicle only for trailers for semi-trailer trailers with more than two axles shall be increased to the vehicle by an amount equal to the charge of a trailer with three or more axles, as together with the engine vehicle in question. is a combination of maximum laden weight.

Paragraph 5. Vehicles specially designed for the carriage of manpower and equipment (man-lockers) whose goods or commodities have greater surface targets than the person spaces and whose maximum permissible weight exceeds 4 tonnes, tax due according to the rates of goods, and Cargo vehicles.

Paragraph 6. 5) (The case).

Paragraph 7. 5) (The case).

Paragraph 8. 5) For cars covered by paragraph 1. 1, II, A with a maximum permissible total weight of up to a maximum of 3.5 tonnes, the charge under the rates for goods and road vehicles, where the vehicles are specially designed for commercial use as an accompanying vehicle for the specific transport operations, cf. the notice of special transport. Biler as mentioned in 1. Act. may not be registered or have private use authorization.

Niner. 9. In the case of vehicles with a maximum laden mass exceeding 4 tonnes, the following shall be paid under paragraph 1. 1, may not be provided outside the driver ' s space other than those required for the loading and loading of the goods transported. However, the use of vehicles for the carriage of persons employed by the owner of the person (user) to or from the workplace where they are to use the equipment shall be used. The vehicles must not be used for holiday or other private passenger transport.

Paragraph 10. In the case of vehicles whose maximum laden mass does not exceed 4 tonnes and the tax of which is replied to in accordance with paragraph 1. 1, there must be no other persons outside the driver ' s cab. However, it is permitted outside the cab of a person who is employed in the company ' s (user ' s), to or from the place of work where they are to use it.

Paragraph 11. 5) Vehicles referred to in paragraph 1. In addition to the driver, 5 shall only be provided to persons who work in the owner ' s premises (the company ' s), to or from the company ' s jobs. The vehicle must be marked in clear manner the name of the establishment.

§ 4a. 3) In the case of lorries and vehicles, etc., subject to tax on the use of road use, the charge shall be paid on the basis of the total registered maximum laden weight for the truck or the carriage train following the following rates. For lorries registered as traction force for several semi-semi-trailers, the rate of the vehicle train which has the highest rate shall be applied to the vehicle combination with the lorry. For lorries registered as traction force for one or more trailers, the highest rate of the rates for the vehicle or registered vehicles, however, shall be at least the rate for the same lorry without a trailer, cf. § 2 c. For lorries registered as traction for one or more block wagons, the rate of the vehicle that is used with the lorry has the highest rate of use. For lorries which are registered as traction units only for semi-trailers with more than 2 axles, the highest rate for the lorry shall be used in combination with the trailer or semi-trailer with three or more axles. In the case of lorries registered as traction units only for trailers with more than 2 axles, the highest rate for the lorry in combination with a trailer or semi-trailer with three or more axles is used, however, at least the rate for the same lorry without trailer trailer.

Air-
defjednest, etc.
With the second suspension
DKK
DKK
A
Trucks and so on.
a)
With two axles.
2-weight weight until 12.999 kg
Tax per. vehicle
12 months
-WHAT?
226
Totalweight 13.000-13.999 kg
Tax per. vehicle
12 months
226
627
Totalweight 14.000-14.999 kg
Tax per. vehicle
12 months
627
882
Total weight 15,000 kg and more
Tax per. vehicle
12 months
882
2.050
b)
with three axles.
2-weight weight until 16.999 kg
Tax per. vehicle
12 months
226
394
Totalweight 17.000-18.999 kg
Tax per. vehicle
12 months
394
809
Totalweight 19.000-20.999 kg
Tax per. vehicle
12 months
809
1.050
Total weight of 9000-22.999 kg
Tax per. vehicle
12 months
1.050
1.661
Total weight 23,000 kg and more
Tax per. vehicle
12 months
1.661
2.582
c)
With four axles and over there.
2-weight weight until 24.999 kg
Tax per. vehicle
12 months
1.050
1.065
Totalweight 25.000-25,999 kg
Tax per. vehicle
12 months
1.065
1.706
Totalweight 26,000-28.999 kg
Tax per. vehicle
12 months
1.706
2.709
Total weight 29,000 kg and more
Tax per. vehicle
12 months
2.709
4.019
B
Cargo and semi-trailers
a)
2 axles truck
1)
Appeal or semi-trailer with 1 axle.
2-weight weight until 15.999 kg
Tax per. wagon trains,
12 months
-WHAT?
-WHAT?
Totalweight 16.000-17.999 kg
Tax per. wagon trains,
12 months
-WHAT?
102
Total weight 18.000-19.999 kg
Tax per. wagon trains,
12 months
102
233
Totalweight 20.000-9.999 kg
Tax per. wagon trains,
12 months
233
547
Total weight 22.000-22.999 kg
Tax per. wagon trains,
12 months
547
707
Totalweight 23.000-24.999 kg
Tax per. wagon trains,
12 months
707
1.276
Total weight 25,000 kg and more
Tax per. wagon trains,
12 months
1.276
2.297
2)
Appeals or semi-trailer with 2 axles
2-weight weight until 24.999 kg
Tax per. wagon trains,
12 months
219
510
Totalweight 25.000-25,999 kg
Tax per. wagon trains,
12 months
510
839
Totalweight 26,000-27.999 kg
Tax per. wagon trains,
12 months
839
1.232
Totalweight 280,000-28.999 kg
Tax per. wagon trains,
12 months
1.232
1.526
Totalweight 29.000-30.999 kg
Tax per. wagon trains,
12 months
1.526
2.507
Totalweight 31,000-32.999 kg
Tax per. wagon trains,
12 months
2.507
3.480
Total weight 33,000 kg and more
Tax per. wagon trains,
12 months
3.480
5.284
3)
Appeals or semi-trailer (s) of 3 or more axles.
2-weight weight until 37.999 kg
Tax per. wagon trains,
12 months
2.769
3.854
Totalweight 38,000 kg and more
Tax per. wagon trains,
12 months
3.854
5.239
b)
Truck 3 or more axles.
1)
Appeal or semi-trailer with 1 axle.
2-weight weight until 24.999 kg
Tax per. wagon trains,
12 months
219
510
Totalweight 25.000-25,999 kg
Tax per. wagon trains,
12 months
510
839
Totalweight 26,000-27.999 kg
Tax per. wagon trains,
12 months
839
1.232
Totalweight 280,000-28.999 kg
Tax per. wagon trains,
12 months
1.232
1.526
Totalweight 29.000-30.999 kg
Tax per. wagon trains,
12 months
1.526
2.507
Totalweight 31,000-32.999 kg
Tax per. wagon trains,
12 months
2.507
3.480
Total weight 33,000 kg and more
Tax per. wagon trains,
12 months
3.480
5.284
2)
Appeals or semi-trailer with 2 axles.
2-weight weight until 37.999 kg
Tax per. wagon trains,
12 months
2.447
3.398
Totalweight 38,000-39.999 kg
Tax per. wagon trains,
12 months
3.398
4.700
Total weight 40,000 kg and more
Tax per. wagon trains,
12 months
4.700
6.905
3)
Appeals or semi-trailer (s) of 3 or more axles.
2-weight weight until 37.999 kg
Tax per. wagon trains,
12 months
1.356
1.684
Totalweight 38,000-39.999 kg
Tax per. wagon trains,
12 months
1.684
2.514
Total weight 40,000 kg and more
Tax per. wagon trains,
12 months
2.514
4.004

Paragraph 2. For the vehicles referred to in paragraph 1, 1 to register 1. either time or have been unreported, the levy shall be payable at the time of registration and paid up prior to the entire period. For the rest, section 2 on tax periods, etc., and notification of new owner (user), section 4 (4), One and two, two. pkton, on the adjustment of tax amounts etc. and Clause 6 on interest rates and interest calculation in the law on the use of the applicable use of the road use.

Paragraph 3. Where a vehicle which is subject to excise duty shall be subject to the following paragraph : 1, in the tax period, demerged by the motor vehicle register or is transferred to the tax requirement after Section 4 shall be refunded by 1/12 for each entire month which will be rested by the tax period.

Paragraph 4. The basis for adjustment in accordance with paragraph 1. EUR 2 shall be the tax rates in euro set out in Annex I to Directive 1999 /62/EC of the European Parliament and of the Council of 17. June 1999. The tax minister shall publish the tax rate applicable in the notice of the law in the law.

Paragraph 5. The tax minister shall lay down detailed rules for the tax return payment due to the notification of new owner (user).

§ 5. 2) Of tractors and trailers and tractors, and approved tractors, cf. Section 1 (1). 1, the following rates shall be paid :

YOU.
The parties responsible for registration, petrol-driven tractors and the taxable trailers, and approved tractors, regardless of fuel, are subject to registration.
Tax per. vehicle :
Sector DKK
-What?-What do you do?
12 months
61,85
41.25
II.
The taxable, non-petrol-driven tractors and the registration of the taxable trailers shall pay a tax on the rates of section 4, tax class II A and B (goods and lorries).

§ 6. The tax period shall be 12 months, 6 months or 3 months as specified in § § 3, 4 and 5. A tax is being given on the day when registration or approval is taking place.

Paragraph 2. 4) Weiven-tax, countervailing charges, private use and particulate emissions for the vehicles referred to in sections 3, 4 and 5 shall be chargeable for payment at the start of the tax period and shall be paid prior to the whole period.

Paragraph 3. Where a vehicle that is taxable in accordance with sections 3, 4 and 5 is reported by the motor vehicle register, its tax period shall be short-cut with the remaining days of that period. Registered a new entry vehicle shall be subject to the taxable duty in accordance with the provisions of paragraph 1. 1 established rules. In the case of a notification to the motor vehicle register of the second owner (user) of the vehicle, the tax period shall be truncated for the remaining days of the period in question and the taxable person shall be relodging after the period referred to in paragraph 1. 1 established rules.

Paragraph 4. 2) 4) Repayment of tax as a result of the tax-period truncation referred to in paragraph 1. 3 takes place to the person whose name the vehicle is registered on the tax due. The repayment shall be made without prior application. In the repayment, the payment may be made against payment of the payment of the weightings, compensatory charges, private use and particulate extract, cf. § 10, and for not paid distance and parking charge, cf. The traffic code section 122 b.

§ 7. In the case of a vehicle rested by a vehicle, the single weight number not delegate by 100 shall be increased to the nearest more than 100 kg or total weight number not delegate by 200 to the nearest higher of 200 delegate weight. The amount of the amount calculated shall be discharged from the earearsum.

§ 8. 2) For vehicles whose charge is calculated by its own weight, the Tax Ministry shall lay down the detailed rules for the determination of the taxable own weight.

Paragraph 2. The taxable total weight of a vehicle is the maximum permissible weight of the traffic bill. For semi-trailers, the taxable total weight is the permissible weight of the semi-trailer wheel of the semi-trailer.

§ 9. 2) In the case of a vehicle registered, the notifier shall indicate whether the vehicle is intended to use petrol as a driving force or other engine. For vehicles covered by section 4 (4), 1, II, A, if the first entry into account is after the 2. In addition, in June 1998, the notifier shall state whether the vehicle should be used privately, mixed in private and in business or in a purely commercial basis. The same shall apply to subsequent changes to the registration or use of the vehicles in question. The tax minister shall lay down detailed rules on the indication of the vehicle ' s use and documentation thereof.

Paragraph 2. 2) Whether any change that is relevant to the calculation of the tax shall be subject to the taxable person without delay to the customs and tax administration.

Paragraph 3. The tax minister shall lay down detailed rules for the calculation of the calculation of the tax on the calculation of the changes and shall take, in particular, the date of the time of transition to the changed tax amounts.

§ 10. The tax shall be incumliable to the person on whose name the vehicle at the start of the fiscal period has been registered (approved). If the vehicle is registered for a user as well as an owner, the levy shall be borne by the tax on both.

Paragraph 2. If the vehicle at the start of the fiscal period has passed to the second owner (user) without calling for the registration authority, the levy shall also be incumrepayable to the new owner (user).

Paragraph 3. The withdrawal of the vehicle shall be incumlitiable to the charge for the period of taxation in which the withdrawal has taken place, including the paying seller.

Paragraph 4. Where it is documented that the vehicle must be documented at the latest by 15. in the month before the beginning of the fiscal period begins to the second owner (user), the tax on the new owner (user) is the sole owner of the new owner (s), even if the owner (s) has not been notified to the registration authority.

Paragraph 5. If notification to the registration authority caused unjustified registration of a vehicle in the name of a person other than the notifier, the tax notifier shall be incumlitiable.

Paragraph 6. Where a vehicle in violation of the provisions of the Code of Conduct is not registered (approved), the levy shall be incumbable to the duty of registration (approval).

§ 11. A receipt shall be issued for payment of payment.

Paragraph 2. 3) The tax minister may fix the subject of vehicles covered by Section 4 (4). 1, II, A, shall be registered on special plates or by a label or similar in the case of the use they are registered to. The same applies to vehicles covered by Section 3 a in the fuel consumption slop.

§ 12. 2) If the levy is not paid in a timely manner, the vehicle's licence plates shall be withdrawn without delay. This is done by police action at the request of the customs and tax administration. The vehicle which is wholly or partly liable for the charge shall not be able to obtain the vehicle registered before the payment of the levy.

Paragraph 2. section 6 and 7 of the Act on the levying of taxes and duties, etc. shall apply mutatis muted to the levying of the levy under this law.

Paragraph 3. Interest rates pursuant to Section 7 of the levying of taxes and duties, etc. and fees pursuant to section 6 of the levying of taxes and levies, etc. shall not be reimbursed when repayment of tax pursuant to section 6 (2). 3.

§ 13. 6) The tax minister shall lay down detailed rules for the charging of charges.

§ 14. 6) (The case).

§ 15. 4) Exemption of the duty of duty, compensatory tax, private use and particulate extract shall be :

1) Vehicles belonging to the King and the Queen, as well as members of the king-house, who are descendants of the first part of Danish kings, or for who, pursuant to section 11 of the Basic Law, is fixed annual money, and their widows.

2) (The case).

3) Vehicles belonging to the defence and the state regional rescue preparedness.

4) Vehicles specially designed for fire-extinguishing and rescue operations, and only used for the purpose of clearing this place, and vehicles belonging to and exclusively for contingency operations and are not used for commercial purposes in competition with private operators.

5) Ambulances.

6) Vehicles authorised by law on bus and coach services shall be used for regular services and, in addition to the above, shall be used only for :

a) movement which must be treated as regular regular services and which, in the case of a short-term transport needs, must be carried out in accordance with the applicable tariff provisions in force in the area in question and in accordance with the preceding publication ; roadmap,

b) the carriage of passengers by rail or air carriers affected by road disturbance.

7) Three-wheel ellar motorcycles.

Paragraph 2. For wagons and of the transport of vehicles, which are used exclusively for commercial services of incumbents, do not be replied to in the case of the weighting of the goods.

Paragraph 3. 4) When it's been 35 years from a vehicle's 1. Registration shall be payable only from the following tax period only, compensatory taxes, private use and particulate emissions, with the rates of the rates referred to in section 3 (3). Paragraph 4 (1) and section 4 (4), 1. This is a condition that the vehicle is to be presented at the first paragraph of the vehicle. Registration.

Paragraph 4. The tax minister may, to the extent that it is necessary or appropriate in order to comply with Treaty obligations, establish rules on the charging of duty on vehicles belonging to :

1) foreign Member States ' diplomatic representations and those of such representations attached to persons ;

2) foreign states ' consular representations and those of such representations attached to persons ;

3) international organisations and institutions which Denmark is a member of, and the persons of such organisations, persons, including experts, who perform the functions of the organisations or institutions concerned, together with the Member States ; representatives in and envoys of such organisations and institutions.

Paragraph 5. For vehicles with a maximum total of 12 tonnes or more, exclusively in the case of carnival and circuses and from the outside in the case of paints or similar in the case of a particular part of the company concerned, shall not be replied to in the case of the weight of the duty of the goods.

§ 16. Persons with permanent discerability, which may obtain support for the acquisition of a car, shall be exempted from the duty of the duty of the duty of the Member of the European Union for the use of a vehicle, for the purposes of private use. The exemption shall apply only as long as the vehicle is registered for and used by the person concerned.

Paragraph 2. The Social Affairs Minister shall lay down detailed rules concerning the decisions on exemption from exemption under paragraph 1 1.

§ 17. The customs and tax administration may, where applicable, grant exemption from excise duty on vehicles which are used only for the outside of public roads and in exceptional cases of vehicles which, in addition to the driving route, are used ; on insignificant routes of public roads, cf. § 1 in Law No 312 of 9. In June 1971 on public roads, after the discretion of the administration, adequate guarantees are provided for this.

Paragraph 2. In the case of vehicles used for combined transport on the road and by rail, the tax minister may lay down rules on repayment of the levy to the extent that it shall comply with the provisions of the European Communities.

§ 18. After negotiations with the minister of transport, the tax exemption may be granted by the tax exemption from the road-weighted vehicles, which are listed as working tools and which are not applicable to the transport of goods. The tax exemption for self-propelled vehicles is conditional on not being used as a traction force for vehicles other than those for which the conditions for duty-free shall be applied after 1. Period.

§ 19. The tax minister may lay down detailed rules for the levying of the levy.

20. 2) (The case).

§ 20 a. Tax pursuant to this law of a van and so forth, payable under the period from the 25th. April 2007 to and with the 27th. In November 2007, a maximum laden weight of more than 2 tonnes shall be registered on a maximum laden weight of 2 tonnes or less, in accordance with the rates of goods vehicles and so on with a maximum permissible weight in the range of 2,001 to 2 500 kilograms. However, this does not apply to goods vehicles, etc., which are tax-grade with 50%. after registration tax slop's section 5.

Paragraph 2. Tax according to this law of a vehicle which is taxed in accordance with section 29 (2) is payable. 1, no. 2, in the registration tax sloven, according to the rates of goods vehicles and so on, with a maximum permissible weight in the range of 2,001 to 2 500 kilograms.

§ 21. The customs and tax administration shall, where deemed necessary be deemed necessary at any time, without a court order of access to inspections in establishments registered as the owner (user) of vehicles covered by Section 4 (4). 1, II, A, and to verify the vehicles in question, the business books of businesses, other accounting records, etc. In the scope of the information referred to in 1. Act. are recorded electronically, including access to such information as to electronic access to such information.

Paragraph 2. The holders of companies and persons employed in the undertaking shall provide customs and tax administration, where appropriate, guidance and assistance in the operation of the measures referred to in paragraph 1. 1 oversight.

Paragraph 3. Customs and tax administration shall be in accordance with the same rules as laid down in paragraph 1. 1 entitled to carry out inspections in public areas of vehicles covered by Section 4 (4). 1, II, A, which is registered with a mixed-and-commercial or professional use. The registered owners (users) and other persons using the vehicles in question shall provide the instructions and assistance to the customs and tax administration, where necessary, in the case of the aforementioned oversight.

Paragraph 4. 7) in the case of a vehicle covered by section 4 (4). 1, II, A, is set to mixed private and commercial purposes, because it is used as part of a employment relationship, cf. Section 2 (2). 3, no. 2, the registered owner (user) shall notify the customs and tax administration all the necessary information to assess whether the conditions for mixed use are met. The customs and tax administration may require the vehicle to be manufactured for inspection, if deemed necessary. The customs and tax administration may also examine at present and former employers whether the vehicle complies with the conditions for mixed personal and commercial use. In that case, paragraph shall be : 1, cf. paragraph 5, and paragraph 1. 2 similar uses.

Paragraph 5. 7) The police shall provide customs and tax management assistance for the implementation of the checks provided for in paragraph 1. One and three. The Minister of Justice may lay down detailed rules on the subject of negotiations with the tax minister.

Paragraph 6. 3) 7) Paragrause 1 to 5 shall apply mutatis muchases to the administration of section 3 a of the fuel consumption tax slots by customs and tax administration.

§ 22. 6) (The case).

-23. The penalty shall be penalised by the person who deliberately or gross negligent or misleading information or information to be used for the purposes of :

1) the determination of the tax of a vehicle,

2) the calculation of the size of the tax ;

3) Decision on the tax exemption or repayment of the tax.

Paragraph 2. 2) In the same way, the person shall be punished, intentionally or in gross negligent manner :

1) in violation of section 4 (4). 6-8,

2) omits in accordance with paragraph 9 (4). 2, to inform the customs and tax administration of changes in or alterations to the use of a vehicle which is relevant to the calculation of the tax ;

3) evades a tax by means of a non-registered registration of a vehicle,

4) use or decoration a vehicle which is exempt from duty, contrary to the conditions of exemption from the tax exemption,

5) in any case, a vehicle shall be used in contravention of the vehicle ' s registered nature and use.

Paragraph 3. The provisions adopted pursuant to the law may be punished for the penalties provided for intentional or gross negligent provisions in the regulations.

Paragraph 4. The person who commits one of the aforementioned offences to exclude the treasury shall be punished by fine or penitentiant for up to a period of one year and six months unless higher penalties have been inflited on the 16289 penal code.

Paragraph 5. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

§ 23a. If a violation is not to impose higher penalties than fines, customs and tax authorities may indicate that the case may be settled without legal proceedings if the person concerned is guilty of the infringement and declaring itself ; to be prepared within a specified period, which may be extended, after application, to pay an indication of the payment in the declaration.

Paragraph 2. With regard to the provisions of paragraph 1. 1 the said indication shall be that the provision relating to the allocation of the right to be referred to in the Danish Court of Justice shall apply mutatis mutillation.

Paragraph 3. If the fine is timely, or will it be after the adoption or the time of the adoption, the following is being pursued further.

Paragraph 4. The search for infringement proceedings in this law is taking place in accordance with the rules of law on searching in cases which may lead to freedom of imprisonment.

§ 24. The tax minister is empowered to lay down the necessary rules for the implementation of this law.

§ 25. The tax minister is empowered to conduct the costs of the law.

SECTION 26. This law, which is not applicable to the Faeroe Islands and Greenland, shall enter into force on 1. April 1962.

Paragraph 2. (Transitional clause, excluded).

Treasury, the 2nd. September 2010

P.M.V.
Peter Loft

/ Lene Skov Henningsen

Official notes

1) The following notes concern the changes to the law that has taken place since the draft law no. 931 of 18. September 2008. Changes, as mentioned in section 2, no. 1 and 4-6, in the Law No 1337 of 19. December 2009, section 6, number 3, 5, 7, 13 to 16, 18 and 19, of Law No 19. 1338 of 19. In December 2009, section 3 of the law. 523 of 12. June 2009 and § 3, nr. Amendment No 4. 1386 of 21. December 2009 has not been included, as these changes have not come into force.

2) Section 6 of the law. 1338 of 19. December 2008 (Justerical registration of motorcycles, registration of motorcycles, repayment of tax on the export of vehicles and the control of registration tax and requirements for the export of vehicles) shall be deleted from anywhere in the law " after debate with the Minister for Justice ', Section 6 (1). 4, and section 20 repealed, and section 1 (1). Paragraph 3, section 3. 2, section 5, section 6 (4). FOUR, ONE. pkt., section 8 (4). Paragraph 1, paragraph 9, paragraph 9. ONE, FOUR. pkt., section 9, paragraph. 2, section 12 (2). ONE, ONE. pkt., and section 23 (3). 2, no. Two, changed. The changes came into force on the 21st. December 2008.

3) Section 3 of the Act of Law No 1386 of 21. In December 2009 (fuel consumption tax of new goods vehicles, changed the registration tax of taxis and the harmonisation of satsregulation clauses) is § 2 a, § 2 c, and section 21 (1). 6, inmate, section 3, paragraph 3. 3, repealed and Section 1 (1). 2, section 2, section 4 (a) (1). ONE, THREE. pkt., and section 11 (3). TWO, TWO. PC, changed. The changes came into force on 1. January, 2010.

4) Section 2 of the Act of Law No 1387 of 21. In December 2009 (Particulate form) is § 2 b inmate and section 6 (4). 2 and paragraph 1. FOUR, THREE. pkt., and section 15 (3). 1 and 3, amended. The law entered into force on 1. April 2010.

5) Section 2 of the Act of Law No 1337 of 19. In December 2008 (the release of the 60-day rule, the daily fee for the private use of goods vehicles and the exemption of duty exemption for certain accompanying vehicles) is Article 4 (2). 8 and 11, changed. As a result of the fact that parts of the law have not yet come into force, the unit numbering in section 4 is not consecutive today. The changes came into force on 1. January, 2009.

6) At section 123 of the Law No 1336 of 19. In December 2008 (Consequencing changes as a result of the law on debt recovery for the public sector) are sections 13 changed and sections 14 and section 22 repealed. The changes came into force on 1. January, 2009.

7) At Section 29 of Law No 1344 of 19. In December 2008, tax evasion-Fairplay III and deduction for child-contribution services in cash benefits, start-help and intro benefits) are paragraph 21 (1). Four, inmate. The amendment entered into force on 1. January, 2009.