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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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=133036

Ordinance to the law on tax after fuel consumption etc. for certain passenger and commercial vehicles (fuel excise duty Act)

Hereby promulgated law on tax for fuel consumption for certain cars, see. lovbekendtgørelse nr. 217 of 12. March 2007, with the changes imposed by section 3 of Act No. 265 of 23. April 2008, § 98 of law No. 1336 of 19. December 2008, § 3 of law No. 1338 by 19. December 2008, § 1 of lov nr. 1386 by 21. December 2009 and § 1 of lov nr. 1387 of 21. December 2009.1) taxable vehicles



§ 1. 2) 3) taxed, including appendix to the Treasury in accordance with this law, of the following cars, if the car must be registered in the Central Register of Motor vehicles in accordance with traffic regulations: 1) passenger cars, which are designed to carry no more than 9 persons, the driver on board.

2) commercial vehicles with a maximum authorised weight of which does not exceed 3500 kg, see. section 5, paragraph 2.

(2). 3) you have answered not tax on cars, which are recorded at border licence plates.

(3). 3) 4) until 31 December 2006. December 2012 includes tax obligation imposed in paragraph 1, not cars, which only uses electricity or hydrogen as a propellant.

Tax basis



§ 2. 3) the car's fuel consumption under Council Directive 80/1268/EEC of 16. December 1980 on the approximation of the laws of the Member States relating to the fuel consumption of motor vehicles, as amended shall be converted to km per litre and is rounded to one decimal place.

Charge size



§ 3. 3) Of all taxable cars paid tax on your vehicle's fuel consumption, see. §§ 2 and 4, expressed in terms of kilometers per liter, which reported to the Traffic Agency, or as presented at vision with a vision company for the purpose of first registration in Denmark. Levy answered with the below under (A) or (B) amounts: a. Gasoline powered cars, etc.





 



 

 



Charge per.

half-year, us $.

per car



 



 

 

 

 

 

 





Kilometres per litre at least 20.0





260



 





Under





20,0





men ikke under





18.2





510



 





Under





18.2





but not less





16.7





760



 





Under





16.7





but not less





15.4





1010



 





Under





15.4





but not less





14.3





1260



 





Under





14.3





but not less





13.3





1510



 





Under





13.3





but not less





12.5





1750



 





Under





12.5





but not less





11.8





2,000



 





Under





11.8





but not less





11.1





2250



 





Under





11.1





but not less





10.5





2500



 





Under





10.5





but not less





10.0





2750



 





Under





10.0





but not less





9.1





3240



 





Under





9.1





but not less





8.3





3750



 





Under





8.3





but not less





7.7





4250



 





Under





7.7





but not less





7.1





4740



 





Under





7.1





but not less





6.7





5240



 





Under





6.7





but not less





6.3





5740



 





Under





6.3





but not less





5.9





6230



 





Under





5.9





but not less





5.6
6730



 





Under





5.6





but not less





5.3





7240



 





Under





5.3





but not less





5.0





7740



 





Under





5.0





but not less





4.8





8230



 





Under





4.8





but not less





4.5





8730



 





Under





4.5





 



 



9230



 



















B. Diesel-powered cars, etc.





 

 





 

 

Consumption



 



Charge per.

half-year, us $.

per car





 

 

Equalization





 

 

 

 





Kilometres per litre at least 32.1





-





80







Under





32.1





but not less





28.1





-





370







Under





28.1





but not less





25.0





-





660







Under





25.0





but not less





22.5





260





720







Under





22.5





but not less





20.5





510





790







Under





20.5





but not less





18.8





760





850







Under





18.8





but not less





17.3





1010





920







Under





17.3





but not less





16.1





1260





990







Under





16.1





but not less





15.0





1510





1060







Under





15.0





but not less





14.1





1750





1140







Under





14.1





but not less





13.2





2,000





1210







Under





13.2





but not less





12.5





2250





1290







Under





12.5





but not less





11.9





2500





1360







Under





11.9





but not less





11.3





2750





1420







Under





11.3





but not less





10.2





3240





1570







Under





10.2





but not less





9.4
3750





1710







Under





9.4





but not less





8.7





4250





1840







Under





8.7





but not less





8.1





4740





2,000







Under





8.1





but not less





7.5





5240





2110







Under





7.5





but not less





7.0





5740





2250







Under





7.0





but not less





6.6





6230





2410







Under





6.6





but not less





6.2





6730





2540







Under





6.2





but not less





5.9





7240





2670







Under





5.9





but not less





5.6





7740





2830







Under





5.6





but not less





5.4





8230





2970







Under





5.4





but not less





5.1





8730





3160







Under





5.1





 



 



9230





3300





 

 

 

 

 

 









(2). In the absence of notification about a gasoline driven car's fuel consumption, fixed this in litres per 100 km, see. § 2, as the sum of a fixed element on 3 l per 100 km and a variable component calculated as 0.5 percent of the car's weight in kilograms. Is the car diesel-driven, determined consumption in litres per 100 km by reducing consumption, calculated in accordance with 1. paragraph with 12.5% By a vehicle's unladen weight means the weight of the car with accessories, as the car usually entails. The weight of operational resources, including fuel, lubricating oil and cooling water, as well as leads are not included.

(3). Of electrically powered cars paid the duty on petrol-powered cars after the information referred to in paragraph 2, 1. point, made the conversion. Of cars, there are neither petrol, diesel or electric powered, paid tax as of diesel-powered cars after the in (2), 2. point, made the conversion.

§ 3 a.3) For vans as mentioned in § 1, paragraph 1, no. 2, paid a premium for private use and for mixed private and professional use pursuant to section 2 a of the Act law.

§ 3 b. 5) For diesel-engined cars and vans as mentioned in § 1, paragraph 1, shall be paid a premium of 1000 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). 5) 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.

The tax period and repayment



§ 4. The tax period is 6 months as set out in section 3. I have to pay tax as from the day on which the registration takes place.

(2). The tax shall be due and payable by taxable period and must be paid in advance for the entire period.

(3). If a taxable car deregistration of the vehicle register, truncated its fiscal period with the remaining days of the period in question. Recorded a deregistered car 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 car 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) repayment of tax as a result of the tax period shortening as referred to in paragraph 3 to the, in whose name the car on tax bonds are registered. Back payments are made without prior application. In repayment may be offsetting the due but not paid tax, see. § 4, as well as for due, but not paid where stopping and parking fee, see. road traffic law § 122 (b).

Liability



§ 5. Levy is the responsibility of the, in whose name the car by taxable period is recorded. If the car is registered for both a user as an owner, tax them both.

(2). Is the car 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). By hire car is the responsibility of the seller's readmission of the charge for the taxable period during which the withdrawal has taken place, also hire seller.

(4). If it be proved that the car not later than 15 July. 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 car in someone else's name than the notifier, shall be the responsibility of the tax by the notifier.

(6). If a car in contravention of the road traffic Act provisions has not been registered, it is incumbent on the tax, which is obliged to leave the register.

Exemptions, etc.



§ 6. Exempt from the tax: 1) Cars 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) Cars, belonging to the armed forces and the governmental regional emergency preparedness.

3) Cars, that is specially designed for fire extinguishing and rescue tasks and exclusively used by deployment, and cars belonging to and exclusively used by contingency commissions and is not used commercially in competition with private traders.

4) ambulances.

5) petrol-driven taxis and sygetransport cars, which is used exclusively for the carriage of seated patients.

(2). Of diesel-powered taxis and diesel-powered sygetransport cars, which is used exclusively for commercial carriage of seated patients, paid twice the in section 3, paragraph 1, under (B) the rates laid down for the countervailing charge.

(3). 3) When there is process 35 years from a car's 1. registration must be from the following tax period only paid tax or surcharge with ¼ of the usual charge or surcharge. It is a condition that the car looks like by 1. registration.

(4). Tax Minister may, to the extent necessary to fulfil treaty obligations, establish rules on tax freedom for cars, which belong 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.

§ 7. 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, if the car is petrol-driven. Is the car diesel-driven, paid tax in section 3, paragraph 1, under (B) the rates laid down for the countervailing charge. The tax exemption and reduction 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 and reduction in accordance with paragraph 1.

(3). 5) paragraphs 1 and 2 shall apply mutatis mutandis to supplements for private use under section 3 (a), but not on the supplement for particulate emissions in accordance with paragraph 3 (b).

§ 8. Central Register of Motor vehicles may, where the circumstances justify it, allow tax exemption for cars that are only used to drive outside the public roads, and in exceptional cases for cars, 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 register deemed sufficient guarantees in this respect.

Other provisions



§ 9. 3) When a car is sought, the notifier shall specify whether the car is designed to use petrol, diesel or electricity as a motive force or other driving force. For vans as mentioned in § 1, paragraph 1, no. 2, § 9, paragraph 1, 2.-4. paragraph, of the law on the circulation tax of motor vehicles, etc., apply mutatis mutandis.

(2). 2) the taxable person must be for customs and tax administration shall immediately notify any change, which is of importance for the tax calculation.

(3). 2 the tax Minister) lays down the 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. For the paid fee shall be issued a receipt.

§ 11. 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 car registered before the tax payable by that person, 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 tax under section 4 (3).

§ 12. 2 the tax Minister) lays down the detailed rules for levying the tax.

§ 13. (Repealed).

§ 14. (Repealed).

Criminal provisions



§ 15. With fine punished anyone who intentionally or grossly negligently shall give false or misleading information for use by 1) decision of whether to be taxed by a car 2) calculation of fees or 3) decision on exemption or refund of tax.

(2). 2) 3) similarly punished anyone who intentionally or grossly negligently, 1) fails in accordance with § 9 (1), (2). paragraph, or (2) to give the Customs and tax administration, an indication of changes by a car or modified use of a car, which is of importance for the tax calculation, 2) evade tax by using a registration person car that has not been registered, 3) using or decorate a car that is exempted, in contravention of the conditions of exemption or 4) incidentally, uses or decorate a car 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). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.

§ 15 a. 2) Customs and tax administration can give the person who has committed an infringement as referred to in section 15, the proceedings may be terminated without the judicial authorities if the person recognizes themselves guilty of infringement and declare their readiness to within a specified time limit may be extended on request, to pay a fine specified in the manifestation.

(2). Code of civil procedure § 832 (2) and (3) whether the contents of the indictment and about the cancellation of further prosecution shall apply mutatis mutandis to fine present in accordance with paragraph 1.

(3). Paid the fine is not filed in due time, the recovered amount with accrued interest of arrears collection authority. There is udpantningsret of the amount. Recovery can be accomplished by attachment of earnings orders according to the rules laid down to that effect in kildeskatteloven. The rules on relief in tax collection Act §§ 15, 15 (a) and 15 (b) shall apply mutatis mutandis.

Date of entry into force of



§ 16. The law shall enter into force on the day after publication in the Official Gazette.

(2). The law applies to cars registered for the first time the 1. July 1997 or later, see. However, paragraph 4.

(3). For cars first registered in the period 1. July 1997 to 31. October 1997 law have effect from and including 1. November 1997.

(4). Cars registered for the first time in the period 30. January 1997 to 1. July 1997 covered by the law, if it is demonstrated to the satisfaction of the registration authority the car covered by section 1. The change has effect from the day of notification, however, at the earliest from 1. November 1997.

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

The Danish Ministry of taxation, the 2. September 2010 P.M.V. Peter Glynn Henningsen ceiling/Official notes 1) the following notes concerning the changes that have taken place since lovbekendtgørelse nr. 217 of 12. March 2007. Changes as mentioned in section 3, nr. 3-5 and 8-11 of law No. 1338 by 19. December 2008 and § 1 of lov nr. 523 of 12. June 2009 is not included, as these changes will not come into force.

2) By section 3 of Act No. 1338 by 19. December 2008, § 4, paragraph 4, repealed, section 15 (a) inserted and § 1, paragraph 1, section 4, paragraph 4 (former paragraph 5), article 9, paragraphs 2 and 3, article 11, paragraph 1, section 12 and section 15, paragraph 2, as amended. The changes came into force on 21 November. December 2008.

3) By article 1 of law No. 1386 by 21. December 2009 section 3 (a) is inserted and the title of the Act, § 1, paragraph 1, § 2, § 3, paragraph 1, article 6, paragraph 3, article 9, paragraph 1, and section 15, paragraph 2, as amended. The changes came into force on 1 January. January 2010.

4) By section 3 of Act No. 265 of 23. April 2008, § 1, paragraph 2, as amended. The amendment entered into force on 27. April 2008.

5) By article 1 of law No. 1387 of 21. December 2009 § 3 (b) and section 7 (3) inserted. The changes came into force on 1 January. April 2010 except for section 3 (b) (2), (3). paragraph, which entered into force on 23 March. December 2009.