Law On Amending The Law On Municipal Property Tax (Amending Commission Ceiling Of The Basis For Calculation Of Municipal Land Tax In Respect Of Deductions For Improvements) Reprinted Definitive Series

Original Language Title: Law On Amending The Law On Municipal Property Tax (Amending Provisions Ceiling For The Basis For Calculation Of Municipal Land Tax In Respect Of Deductions For Improvements) Omtryk

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Law amending the law on municipal property tax

(Amendment of the provisions on the ceiling of the basis for the calculation of municipal land tax, in respect of deductions for improvements)

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:

§ 1

Of the law on municipal property tax, see. lovbekendtgørelse nr. 1006 of 26. October 2009, as amended by section 17 of law No. 529 of 26. May 2010 and law No. 705 of 25. June 2010, is amended as follows: 1. section 1, paragraph 5, shall be replaced by the following: ' (5). For taxable reasons as mentioned in paragraph 2, where deductions for improvements to lapse, used the land without the previous deductions for improvements as a starting point for the calculation of the taxable basis in accordance with paragraph 2, nr. 2. In calculating the projected recruitment for the past year, where the land after deductions for improvements and reduction of exemptions from land tax, see. (2). 1, constituted the taxable basic value, for tax year level with the adjustment percentage for the intervening years, see. the provisions of paragraph 3. '

2. Article 27, paragraph 2 is replaced by the following: ' (2). Happens the payment not last on one of the Municipal Council set the date after the due date, the local authority is entitled to claim the tax from the due date interest rate amount interest pursuant to section 7, paragraph 2, of the law on the levying of taxes and duties, etc., with Appendix by 0.4 percentage points for each commenced month, until payment is made. '

3. Article 29, paragraph 4 is replaced by the following: ' (4). Where amendment of the valuation or taxation purposes results in reimbursement of paid tax, the taxpayer entitled to interest in accordance with article 7, paragraph 2, of the law on the levying of taxes and duties, etc., with Appendix by 0.4 percentage points for each commenced month, until payment is made. Happens the remuneration in the form of shortening in the tax amounts, to be paid at the earliest collection, interest is calculated for the time being to the last timely payment by this collection. '

§ 2 paragraph 1. The law shall enter into force on the 1. January 2011.

(2). For the purposes of calculating the taxable basic value pursuant to section 1, paragraph 2, no. 2, of the law on municipal property tax used in 2011 the taxable basic value in 2010 formed the basis for tax assessment of land tax, without taking into account any new or increased deductions for improvements in the period 2001-2010 under section 1, paragraph 5, of the present law.

(3). The provision in paragraph 2 shall not apply where the property tax levies issued for 2011 is based on a calculation in accordance with section 1, paragraph 2, no. 2, of the law on municipal property tax, taking into account new or increased deductions for improvements in the period 2001-2010 under section 1, paragraph 5, of the present law. In such a case be included in 2011 for the purpose of calculating the taxable basic value pursuant to section 1, paragraph 2, no. 2, of the law on municipal property tax the new or increased deductions for improvements pursuant to section 1, paragraph 5, which was included in the taxable basic value, which in 2010 formed the basis for tax assessment of land tax.

(4). In the cases referred to in paragraph 3 shall be used for the calculation of the taxable basic value pursuant to section 1, paragraph 2, no. 2, of the law on municipal property tax in 2012 the taxable basic value in 2011 formed the basis for tax assessment of land tax, without taking into account any new or increased deductions for improvements in the period 2001-2010 under section 1, paragraph 5, of the present law.

(5). For a claim to repayment of land tax, which is supported on the section 1, paragraph 5, of the present law, the limitation period shall occur regardless of § 3, paragraph 1, and section 30, paragraph 1, of the lov nr. 522 of 6. June 2007 concerning the limitation of claims no earlier than 1. January 2014.

Given at Marselisborg Castle, the 22. December 2010 Under Our Royal hand and Seal MARGRETHE r./Bertel Haarder