Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=131999
Overview (table of contents)
Establishment, purpose, leadership, etc.
Accounting and auditing matters, investment decisions, loan and insurance
Entry into force, transitional measures, etc.
The full text of the Law about Naviair
WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed:
The Danish Parliament has adopted and we know Our consent confirmed the following law: Chapter 1 Establishment, purpose, leadership, etc.
§ 1. State company Naviair (Navigation Via Air) is established as an independent public company.
(2). The independent public company name is Naviair. Secretary of State can change the company name.
§ 2. Naviairs purpose is to perform air navigation services in Denmark and abroad. The company may also perform tasks, there is a natural extension.
(2). Naviair can create affiliates acquire ownership interests in other companies and enter into cooperative agreements and the like. in Denmark and abroad in connection with the performance of its activities, without prejudice. (1).
(3). The company shall be operated on commercial basis in compliance with the purposes referred to in paragraph 1.
§ 3. The independent public company Naviair takes over the State-run company so far with associated Naviair company assets and liabilities and assuming all rights and obligations relating thereto. The takeover happens in accounting and tax purposes with effect from 1 January. January 2010. The State jointly and severally liable with the independent public company Naviair for the obligations consisted at the time of the transfer.
(2). Naviairs assets are kept separate from the State's property, and Naviair predisposes within the framework laid down at any time even over fixed and operating funds.
(3). Registration and other registration of Naviairs rights pursuant to paragraph 1 may be carried out on the basis of this law.
§ 4. Naviair is led by a Board of 6-9 members. Transportation Secretary selects on a business meeting, see. § 5, paragraph 3, for a period of up to 2 years 4-6 members of the Board of Directors, including the Chairman and Deputy Chairman. Re-election can happen. Secretary of State may at any time at a business meeting set aside the Minister of elected members.
(2). Employees elect representatives to the Board of Directors. The rules of the Danish companies act on the election of employee representatives and alternates for these, including rules on group representation and to stand as a candidate, shall apply mutatis mutandis, without prejudice. However, section 14, paragraph 2.
§ 5. Transportation Secretary exercised in relation to Naviair the powers after the Danish companies act and financial statements Act vested in the general meeting of a public limited company, since the Minister hereby equated to a sole shareholder.
(2). Secretary of State shall lay down rules governing the Naviair.
(3). In the general Assembly will be held in the form of Naviair a business meeting.
§ 6. Companies Act, including the specific provisions for governmental corporations shall mutatis mutandis apply to Naviair with the changes brought about by this law.
Chapter 2 accounting and auditing matters, investment decisions, loan and insurance section 7. The rules applicable to public limited-liability companies in the Danish financial statements Act for the preparation and submission of annual report, etc., including the provisions governing governmental corporations shall apply for the Naviair with the changes brought about by this law.
(2). Naviairs annual report be reviewed after the preliminary act of a public accountant and Auditor. The audit is performed in accordance with good public audit practice, see. § 3 of the law on the revision of the State's accounts, etc. The Chartered auditor is elected by the transport Secretary at the company meeting, and the selection made is valid for 1 year at a time. Re-election can happen.
(3). The Auditor General shall also examine the accounts in accordance with the rules of the law on Naviairs audit of State accounts, etc.
(4). The audited annual report shall be submitted for approval at the business meeting.
§ 8. Naviair can take out loans, including operational credits, secured by own assets.
(2). The Minister of finance is hereby authorized in the establishment of Naviair as an independent public company to cover a portion of the company's financing needs by loans.
§ 9. Naviair must take out the appropriate insurance for the company.
Chapter 3 Staffing conditions § 10. Naviair can after Finance Minister's detailed provision included collective agreements or otherwise provide for salary and other conditions of employment for non-tjenestemandsansatte in Naviair.
§ 11. Officials of Naviair covered by civil service law.
(2). The Transport Minister may authorize Naviair to take decisions in accordance with civil service legislation falling under the Secretary of State. It does not apply, as regards cases of removal under section 26 of the law on civil servants.
(3). Naviair can after Finance Minister's quantification conclude agreements which relate to the conditions of employment of officials of Naviair.
(4). Of officials of Naviair and for officials who release for collective recruitment on special terms in Naviair or with this affiliates, see. paragraph 5, or after approval by the Minister of finance other companies, see. (6) the Minister of finance provided by Naviair pays contributions etc. to cover the State's expenses for pensions.
(5). Officials and collective employees on special terms, which retains the right to civil service pension, see. paragraph 4, will be employed in Naviair or with this affiliates with continued payment obligation for the Minister of finance, in the face of CF. Naviair (4). By the transfer of staff to affiliates to Naviair give the Minister of finance in writing.
(6). The Minister of finance may approve, to officials and collective employees who have retained the right to State civil service pension, and that in connection with a transfer of tasks transferred to employment outside the with Naviair affiliates, can retain the right to State civil service pension, provided that the payment obligations of the basic regulation. (4) the Minister of finance, to continue to be the responsibility of Naviair.
(7). For agreement employees on special terms, as by transition to employment outside the Naviair has retained the right to civil service pension, see. (5) and (6) pay the Naviair after order for the company in question rådighedsløn in the event of bankruptcy. The employees, who receive rådighedsløn, is obliged to take over another suitable position.
Chapter 4 Supervision article 12. The Transport Minister supervises the Naviair shall conform in this law.
(2). Naviair shall, on request, provide any information relating to its activities available to the Transport Minister.
Chapter 5 entry into force, transitional measures, etc.
§ 13. Secretary of State shall determine the time of the entry into force of the Act. The Minister may determine, including to various parts of the law will come into force at different times.
(2). sections 16-21 shall take effect as from the income year 2010.
§ 14. Employees ' choice of members to the Board of Directors, see. section 4, paragraph 2, shall be made within 6 months after the establishment of Naviair as an independent public company.
(2). 3-year rule for corporate and business representation in the Danish companies act sections 140 and 141 shall not apply in the selection in accordance with paragraph 1.
§ 15. Secretary of State designate immediately after the entry into force of the Act, a certified public accountant to serve as medrevisor of the basic regulation. section 7, paragraph 2. The Chartered auditor appointed for the period until the first regular business meeting in 2011.
§ 16. Of the law on income taxation of limited liability companies, etc. (Corporation Tax Act), see. lovbekendtgørelse nr. 1001 by 26. October 2009, as amended by § 10 of lov nr. 1273 of 16. December 2009, shall be amended as follows: 1. In article 1, paragraph 1, the following is inserted as a no. 2 in:» 2 in) Naviair, ' 2. In section 3, paragraph 1, no. 1, the words ' no. 2 (d) and 2 (g) ' is replaced by: ' no. 2 (d), 2 (g) and 2 in '.
3. In article 11, paragraph 1, no. 1, d-2 (h) shall be replaced by ' 2 ' is replaced by: ' 2 d-2 in '.
4. In paragraph 11 (B), paragraph 1 1. paragraph, shall be replaced by ' 2 d-2 h ' for: ' 2 d-2 in '.
5. In paragraph 11 (C), paragraph 1 1. paragraph, shall be replaced by ' 2 d-2 h ' for: ' 2 d-2 in '.
6. In section 13 (1). 2, 1. paragraph, the words two places» 2 d-2 h ' for: ' 2 d-2 in '.
7. In article 17, paragraph 1, shall be replaced by ' 2 d-2 h ' for: ' 2 d-2 in '.
8. In article 17, paragraph 2, 1. paragraph, shall be replaced by ' 2 d-2 h ' for: ' 2 d-2 in '.
9. In article 23, paragraph 2, the words ' the DSB and Energinet.dk ' to: ' DSB, Energinet.dk and Naviair '.
10. In section 31, paragraph 1 1. paragraph, shall be replaced by ' 2 d-2 h ' for: ' 2 d-2 in '.
§ 17. Of the law on municipal property tax, see. lovbekendtgørelse nr. 1006 of 26. October 2009, is amended as follows: 1. In article 7, paragraph 1 (b), 2nd paragraph, the words ' the DSB and Energinet.dk ' to: ' DSB, Energinet.dk and Naviair '.
§ 18. In law on mergers, divisions and transfers of assets etc. (mergers), see. lovbekendtgørelse nr. 1286 of 8. November 2007, as amended, inter alia, by section 3 of Act No. 98 of 10. February 2009 and section 11 of Act No. 460 of 12. June 2009 and at the latest upon section 8 of Act No. 525 of 12. June 2009, is amended as follows: 1. In paragraph 15 (c) shall be inserted after paragraph 5 as new paragraph:
' (6). The provisions of this chapter shall apply mutatis mutandis by contribution of assets, carried out by Naviair, see. Corporation Tax Act § 1 (1) (8). 2 in, however, on condition that the receiving company will be taxed according to corporate tax Act § 1 (1) (8). 1. '
Paragraphs 6 and 7 become paragraph 7 and 8.
§ 19. In bankruptcy Tax Act, see. lovbekendtgørelse nr. 1011 of 4. October 2006, as amended, inter alia, by section 13 of the Act No. 460 of 12. June 2009 and at the latest by the § 10 of lov nr. 462 of 12. June 2009, is amended as follows: 1. In section 2 shall be replaced by ' 2 d-2 h ' for: ' 2 d-2 in '.
§ 20. Of the law on the imposition of income tax to the State (the tax assessment Act), see. lovbekendtgørelse nr. 176 of 11. March 2009, as amended most recently by § 2 of the law No. 244 of 22. March 2010, is amended as follows: 1. In paragraph 8 (G), paragraph 1, 1st paragraph, shall be replaced by ' 2 g ' is replaced by: ' 2 g-2 in '.
2. In paragraph 8 (G), (2) 1. paragraph 2 shall be replaced by ' g ' is replaced by: ' 2 g-2 in '.
3. In paragraph 8 (H), paragraph 1 1. paragraph 2 shall be replaced by ' g ' is replaced by: ' 2 g-2 in '.
§ 21. The part of the deficit calculated according to generally accepted accounting principles for the financial year 2008-2009, respectively, related to the calculation base for taxable flights in Danish airspace, which has occurred before the transition to the tax liability, and that factored into the prices of taxable flights in Danish airspace in fiscal years 2010-2013 respectively 2011-2014 after the principle of balance between income and expenses over a period of time , deducted on calculation of taxable income in the income year in which the deficit be factored into prices.
§ 22. The law does not apply to the Faroe Islands and Greenland.
Given at Christiansborg Palace, on 26 May. May 2010 Under Our Royal hand and Seal MARGRETHE r./Hans Christian Schmidt
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