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Ordinance To The Law On Tax After Fuel Consumption Etc. For Certain Passenger And Commercial Vehicles (Fuel Excise Duty Act)

Original Language Title: Bekendtgørelse af lov om afgift efter brændstofforbrug m.v. for visse person- og varebiler (brændstofforbrugsafgiftsloven)

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Table of Contents

Publication of the levy on fuel consumption and so on for certain person and goods vehicles (fuel consumption tax slop)

This shall be the subject of a tax on fuel consumption for certain passenger cars, cf. Law Order no. 217 of 12. March 2007, with the changes resulting from paragraph 3 of Law No 265 of 23. April 2008, section 98 of law no. 1336 of 19. December 2008, section 3 of the law. 1338 of 19. In December 2008, section 1 of the law. 1386 of 21. In December 2009 and Section 1 of the Law No 1387 of 21. December, 2009. 1)

Aftaxable vehicles

§ 1. 2) 3) Tax shall be paid, including the replacement of the treasury for this law, of the following vehicles, if the car is to be registered in the Central Register of Motor Vehicles in accordance with the Road Code :

1) Cars intended for the carriage of no more than nine persons, the driver has been included.

2) Tradecars with a maximum laden mass not exceeding 3,500 kilograms, cf. Section 5 (5). 2.

Paragraph 2. 3) There is no response to the tax of cars registered on the border plates.

Paragraph 3. 3) 4) Until 31. In December 2012, taxable shall be subject to paragraph 1. Not a single car that uses electricity or hydrogen as a propeller.

Tax Base

§ 2. 3) The fuel consumption of the car in accordance with Council Directive 80 /1268/EEC of 16. In December 1980 on the approximation of the laws of the Member States relating to fuel consumption of motor vehicles with subsequent changes are converted to kilometres per kilometre per year. rounded up and rounded off with one decimal place.

Tax size

§ 3. 3) Of all tax-taxable cars, the charge of the vehicle's fuel consumption is paid, cf. sections 2 and 4, expressed as kilometres per kilometre ; the litres notified to the FDA, or as presented by a vision company with a view to the first registration in Denmark. The tax will be replied to below A or B as follows :

A. Benzinds cars and so on.
Tax per.
Half a half.
per car
Kilometers per. litres of at least 20.0
260
Below
20,0
but not below
18.2
510
Below
18.2
but not below
16,7
760
Below
16,7
but not below
15.4
1.010
Below
15.4
but not below
14.3
1.260
Below
14.3
but not below
13.3
1.510
Below
13.3
but not below
12,5
1.750
Below
12,5
but not below
11,8
2.000
Below
11,8
but not below
11,1
2.250
Below
11,1
but not below
10.5
2.500
Below
10.5
but not below
10.0
2.750
Below
10.0
but not below
9.1
3.240
Below
9.1
but not below
8.3
3.750
Below
8.3
but not below
7.7
4.250
Below
7.7
but not below
7.1
4.740
Below
7.1
but not below
6.7
5.240
Below
6.7
but not below
6.3
5.740
Below
6.3
but not below
5.9
6.230
Below
5.9
but not below
5.6
6.730
Below
5.6
but not below
5.3
7.240
Below
5.3
but not below
5.0
7.740
Below
5.0
but not below
4.8
8.230
Below
4.8
but not below
4.5
8.730
Below
4.5
9.230

B. Dieselfuelled cars, etc.
Usage
Tax per.
Half a half.
per car
Equation
Kilometers per. litres at least 32,1
-
80
Below
32,1
but not below
28,1
-
370
Below
28,1
but not below
25.0
-
660
Below
25.0
but not below
22.5
260
720
Below
22.5
but not below
20,5
510
790
Below
20,5
but not below
18.8
760
850
Below
18.8
but not below
17.3
1.010
920
Below
17.3
but not below
16,1
1.260
990
Below
16,1
but not below
15,0
1.510
1.060
Below
15,0
but not below
14.1
1.750
1.140
Below
14.1
but not below
13.2
2.000
1.210
Below
13.2
but not below
12,5
2.250
1.290
Below
12,5
but not below
11,9
2.500
1.360
Below
11,9
but not below
11,3
2.750
1.420
Below
11,3
but not below
10.2
3.240
1.570
Below
10.2
but not below
9.4
3.750
1.710
Below
9.4
but not below
8.7
4.250
1.840
Below
8.7
but not below
8.1
4.740
2.000
Below
8.1
but not below
7.5
5.240
2.110
Below
7.5
but not below
7.0
5.740
2.250
Below
7.0
but not below
6.6
6.230
2.410
Below
6.6
but not below
6.2
6.730
2.540
Below
6.2
but not below
5.9
7.240
2.670
Below
5.9
but not below
5.6
7.740
2.830
Below
5.6
but not below
5.4
8.230
2.970
Below
5.4
but not below
5.1
8.730
3.160
Below
5.1
9.230
3.300

Paragraph 2. If the fuel consumption vehicle is not reported, this is fixed per litre per litre. 100 kilometers, cf. § 2, as the sum of a fixed item of 3 litre per litre 100 km and a variable element that is calculated as 0,5%. by the weight of the car in kilograms. If the car is a diesel-driven, consumption per litre per kilo is fixed. A 100 kilometre by reducing consumption calculated after 1. Act. with 12.5%. A vehicle ' s own weight means the weight of the car with accessories which the vehicle normally entails. The weight of operating methods, including fuel, lubricating oil and refrigerated water, and the lead is not included.

Paragraph 3. Of electric cars, the charge is paid for by petrol-driven vehicles in accordance with paragraph 1. TWO, ONE. Pkt., set for conversion. Of cars that are not petrol-driven, diesel-driven or electric, they are paid for by diesel-powered cars in accordance with paragraph 1. TWO, TWO. Pkt., set for conversion.

§ 3 a. 3) For vans as referred to in section 1 (1). 1, no. 2, a supplement for private use and for mixed private and commercial purposes, after § 2 a in the toxicology slots.

§ 3 b. 5) For diesel-driven persons and goods vehicles as referred to in section 1 (1). One is paid a $1,000 $. 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. 5) 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.

Tax period and repayment

§ 4. The tax period shall be six months as specified in section 3. A levy shall be paid from the day on which the registration takes place.

Paragraph 2. The tax shall be due at the start of the tax period and shall be paid prior to the whole period.

Paragraph 3. Where a taxable car is reported by the motor vehicle register, its tax period shall be short-cut with the remaining days of that period. Registered a replacement vehicle shall be subject to the taxable person in accordance with the requirements referred to in paragraph 1. 1 established rules. In the case of a notification to the motor vehicle register of the second owner (user) of the car, 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) 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 car is registered on the tax due. The repayment shall be made without prior application. In the repayment, the payment may be offset by the due but not paid tax, cf. § 4, as well as for the due, but not paid condition and parking charge, cf. The traffic code section 122 b.

Charges

§ 5. The tax shall be incumliable to the person whose name the car at the start of the tax period is recorded. 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 car at the start of the fiscal period has passed to the second owner (user) without calling for the registration authority, the tax shall also be incumrepayable to the new owner (user).

Paragraph 3. The withdrawal of the car shall be incumlitiable to the tax period in which the withdrawal has taken place, including the paying seller.

Paragraph 4. In the case of proof that the car is shown by the 15th. 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 the registration to the registration authority has resulted in an unjustified registration of a vehicle in a name other than the notifier, the levy shall be incumlitiable.

Paragraph 6. If a car in violation of the provisions of the Code of Conduct is not registered, the levy shall be borne by the customs officer responsible for registering it.

Exemptions, etc.

§ 6. Exemption of the levy shall be :

1) Cars that belong to the king and queen, as well as members of the king's house, who are descendants of the first stage of Danish kings, or for who, under the section 11 of the Basic Law, is set of year money, as well as the widows of their wives.

2) Cars that belong to the defense and the state regional rescue preparedness.

3) Cars specially designed for fire-extinguishing and rescue operations only for the purposes of the emergency services and vehicles belonging to and exclusively for contingency operations and are not employed in commercial terms with private individuals ; entrepreneur.

4) Ambulances.

5) Gas-driven cabling vehicles and medical vehicles used exclusively for the commercial services of a sitting patient.

Paragraph 2. For diesel-driven carers and diesel-powered vehicles, which are used exclusively for the commercial services of a seated patient, they shall be double the costs referred to in section 3 (3). 1, under B, shall be fixed for compensatory tax.

Paragraph 3. 3) When it's been 35 years from a car's 1. registration, from the following tax period, only the charge or addendum shall be paid by the usual charge or supplement. It is a condition that the car will appear at 1. Registration.

Paragraph 4. The tax minister may, as far as is necessary in order to comply with Treaty obligations, lay down rules on the freedom of taxation for vehicles belonging to :

1) The existing diplomatic representations of the Member States and those of such representations attached to them.

2) Foreign States ' consular representations and those of such representations attached to such representations.

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 and the Member States ' bodies ; representatives in and envoys of such organisations and institutions.

§ 7. Persons with permanent discerability, which may obtain support for the acquisition of a car, be exempted from the tax, if the car is the gas reven. The car is a diesel-driven, paid in accordance with the provisions of section 3 (3). 1, under B, shall be fixed for compensatory tax. The exemption and reduction shall apply only as long as the vehicle is registered and used by the person concerned.

Paragraph 2. The Social Affairs Minister shall lay down detailed rules for the decisions on the exemption and reduction in accordance with paragraph 1. 1.

Paragraph 3. 5) Paraguation 1 and 2 shall apply mutatis muctis to the use of private use in accordance with section 3 (a), but not in addition to particulate particulate emissions after Section 3 b.

§ 8. Whereas the Central Register of Motor Vehicles may, where appropriate, grant exemption from excise duty on cars which are only used for the outside of public roads and in exceptional cases of cars, as well as for the driving use, on insignificant routes of public roads, cf. § 1 in Law No 312 of 9. In June 1971 on public roads, when it is estimated that the register has an estimate of sufficient guarantees, they shall be provided.

Other provisions

§ 9. 3) When a vehicle is searched, the notifier shall indicate whether the car is intended to use petrol, diesel or electric as a driving force or other engine. For vans as referred to in section 1 (1). 1, no. Paragraph 9 (2) shall apply. ONE, TWO, FOUR. pkt;, in the law on the weighting of motor vehicles and so on mutatis mutilause.

Paragraph 2. 2) The taxable duty shall immediately notify the customs and tax administration any change that is relevant to the calculation of the tax.

Paragraph 3. 2) 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. A receipt shall be issued for payment of payment.

§ 11. 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 levy shall not be able to have 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 for repayment of the tax pursuant to Article 4 (2). 3.

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

§ 13. (The case).

§ 14. (The case).

Penalty provisions

§ 15. Penal penalties shall be punished by the inaccurate or gross negligent or misleading information for use by :

1) decide whether the tax of a car is to be replied to,

2) calculation of the size of the tax ; or

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

Paragraph 2. 2) 3) In the same way, the person shall be punished, intentionally or in gross negligent manner.

1) omits in accordance with paragraph 9 (4). ONE, TWO. pktor, or paragraph, 2, to give the customs and tax administration information about changes to a vehicle or a change to the use of a vehicle which is relevant to the calculation of the tax ;

2) evades the tax by using a non-registered car of a registration,

3) use or decores a vehicle exempt from duty, contrary to the conditions of exemption from the tax exemption ; or

4) incidentally, a vehicle is used or registered in breach 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. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

§ 15 a. 2) Customs and tax administration may indicate the person who has committed a breach as referred to in paragraph 15, that the case may be terminated without legal proceedings if the person concerned is guilty of the infringement and declares itself prepared within a greater depth ; the time limit set at the request of the request may be extended to pay for the payment of an indicated penalty.

Paragraph 2. Law of the trial of $832 (2). 2 and 3, concerning the contents of the indictment and if any further proceedings are followed, shall apply mutatis mucha-eggs in accordance with paragraph 1. 1.

Paragraph 3. If the fine is not paid in good time, the amount shall be recovered with interest on the restancein custody of the rebar. There's the panting out for the amount. The recovery may take place at wage retention in accordance with the rules on the subject of the source tax law. The provisions relating to the surrender in Articles 15, 15 (a) and 15 (b) shall apply mutatis mutable.

Entry into force

§ 16. The law shall enter into force on the day following the announcement in the law.

Paragraph 2. The law shall apply to cars registered for the first time on 1. July 1997 or later, cf. however, paragraph 1 4.

Paragraph 3. For cars, for the first time in the period 1. July 1997 to 31. In October 1997, the law has the effect of starting with 1. November 1997.

Paragraph 4. Car's registered for the first time in the period 30. January 1997 to 1. July 1997 shall be subject to the law in respect of which it is shown to the registration authority that the car is covered by the Section 1 of the law. The change has effect from the day of the notification, but at the earliest of one. November 1997.

§ 17. The law does not apply to the Faroe Islands and Greenland.

Treasury, the 2nd. September 2010

P.M.V.
Peter Loft

/ Lene Skov Henningsen

Official notes

1) The following notes concerning the changes that have taken place since statutory order no. 217 of 12. March 2007. Changes, as mentioned in section 3, no. 3-5 and 8-11, in law no. 1338 of 19. In December 2008 and Section 1 of the Law No 523 of 12. June 2009 has not been included, as these changes have not come into force.

2) Section 3 of the Act of Law No 1338 of 19. In December 2008, section 4 is paragraph 4. 4, repealed, section 15 a inserted and section 1 (1). 1, section 4 (4). 4 (previous paragraph) (5), section 9 (4). 2 and 3, section 11 (4). Paragraph 1, section 12 and section 15 (1). Two, changed. The changes came into force on the 21st. December 2008.

3) Section 1 of Act 1. 1386 of 21. In December 2009, Section 3 is inserted and the title of the law, section 1 (1). Paragraph 2, section 3, section 3. Paragraph 1, section 6, paragraph 6. 3, section 9 (4). 1, and section 15 (3). Two, changed. The changes came into force on 1. January, 2010.

4) Section 3 of the Act of Law No 265 of 23. in April 2008, paragraph 1 is paragraph 1. Two, changed. The amendment came into force on the 27th. April 2008.

5) Section 1 of Act 1. 1387 of 21. December 2009 is section 3 (b) and section 7 (7). Three, inmate. The changes came into force on 1. April 2010, except section 3 b (b), TWO, THREE. ptangle that entered into force on the 23rd. December, 2009.