Ordinance To The Law On Registration Duty On Motor Vehicles, Etc. (Registration Code)

Original Language Title: Bekendtgørelse af lov om registreringsafgift af motorkøretøjer m.v. (registreringsafgiftsloven)

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Ordinance to the law on registration duty on motor vehicles, etc. (registration code)

Hereby promulgated the law on registration duty on motor vehicles, etc. (registration code), see. lovbekendtgørelse nr. 124 of 8. February 2011, with the changes imposed by § 4, no. 1, 2, 4, 6, 16, 18 and 21 of law No. 1338 by 19. December 2008 and by section 39 of law No. 718 of 25. June 2010.

Taxable vehicles



§ 1. Is taxed to the Treasury of motor vehicles which must be registered in the vehicle register in accordance with the law on registration of vehicles and of their trailers and semi-trailers, such motor vehicles. You have answered not, however, charge of vehicles that are registered at border licence plates or test marks. The tax due in connection with a vehicle's first registration, without prejudice to the provisions of this law.

(2). Moreover, the taxation of motor vehicles payable referred to in sections 4 and 5, as well as foreign taxis registered with foreign number plates, and occupied by a resident, without prejudice. section 3 (a), paragraph 9.

(3). Are taxed by vehicles as referred to in paragraph 1, as after repair or conversion not in fiscal terms is identical to a previously taxed vehicle, see. However, sections 7 and 7A. Tax due before a vehicle is placed in service after repair or modification. Made recalculation of tax on a motor vehicle subject to section 3 (a), (3) and (4) or section 3 (a), paragraph 9, and article 3 c, paragraph 1, as after repair or conversion not in fiscal terms are identical with the motor vehicle for which you previously calculated tax. Placed the motor vehicle after repair or conversion under the rules in section 3 (a), (3) and (4) or section 3 (a), paragraph 9, and article 3 c, paragraph 1, paid tax in accordance with the rules in section 3 (a), (3) and (4) and section 3 (c), paragraph 2. Made recalculation of tax on a motor vehicle subject to section 3 (b), paragraph 1, as after repair or conversion not in fiscal terms are identical with the motor vehicle for which you previously calculated tax. Placed the motor vehicle after repair or conversion under the rules in section 3 (b) of paragraph 1, tax is payable in accordance with the rules in section 3 b, paragraph 2.

(4). Motor vehicle made available to a nonresident employee of a company with a registered office or permanent establishment in another EU/EEA country, as well as motor vehicles of a resident self-employed, which is established or provides services in another EU/EEA country, used to be used for the performance of the independent business activities in another EU/EEA country, should not be taxed under this law unless the motor vehicle is in essence to be used permanently in Denmark or actually used in this way, see. section 3 (a), paragraph 1.

(5). A motor vehicle covered by paragraph 4 shall be deemed to be used essentially in Denmark on a permanent basis or, in fact, have been used in this way, if a) the motor vehicle within a 12-month period must be applied or actually has been applied at least 183 days in Denmark and b) the motor vehicle within a 12-month-period in commercial terms abroad distances driven kilo to be applied or, in fact, has been used less than the total amount of km metermæssige private and business services in Denmark.

(6). For the purposes of paragraph 5 shall include driving in Denmark both private and commercial drive. Driving abroad include alone commercial drive. Abroad include both the EU/EEA countries and third countries. Commercial drive abroad be included also service to and from the place of residence in Denmark and work abroad including the part of driving that takes place in Denmark. Private drive abroad shall not be taken into account in relation to the professional use abroad. Used the vehicle the same day private both in Denmark and abroad, counted only the private use in Denmark.

(7). Customs and tax administration may, after expiry of a 12-month-period in exceptional cases derogate from the criteria set out in paragraph 5, so that a vehicle will not be taxable.

§ 1 (a). a vehicle is taxed in accordance with this law, and which is then up-or nedvejes across one of the weight limits for the maximum permissible laden weight of the vehicle, that is used for the tax adjustment, or one of the weight limits for permissible maximum laden mass of the vehicle, applicable at the time of registration by up-or nedvejningen, should be taxed at the new rules for used vehicles in section 4 or section 5.

(2). The part of the car's value, there is a registration fee from the previous tax adjustment calculated in accordance with the rules for used vehicles in section 4 or section 5 on the basis of the vehicle's taxable value before nedvejningen, offset by the establishment of the new registration fee. Excess registration fee will not be refunded. By nedvejning to 3 tonnes or less of a van, which is taxed under section 5, paragraph 2 2. point, can be offset with 56800 kr.

(3). This provision does not apply to cars, covered by §§ 29-29 (b).

Tax exemption



§ 2. Exempt are: 1) vehicles belonging to the King and his spouse, members of the Royal family, who are the children of Danish Kings, or who pursuant to § 11 of the Basic Law laid down årpenge, and their widows, 2) passenger vehicles and vans as mentioned in § 5 (1), (2) and 8 used exclusively by Danish State institutions, with the exception of vehicles used commercially in competition with private operators , 3) vehicles, which is specially designed and exclusively used by emergency response for fire extinguishing and rescue missions, as well as vehicles used exclusively of contingency commissions and is not used commercially in competition with private operators, 4) ambulances and hearses, which is specially designed and used exclusively for the ambulance and rustvogns drive, 5) vehicles covered by the law on the bus, 6) vehicles, as referred to in section 5 (a) (1), (a)) of the nursing homes, elderly centres and similar institutions, possibly with reduced sædetal, used for the carriage of its own residents or elderly living at home who are boarded for activities at the institution in order to have maintained their physical or mental skills, (b)) are exempt from the Act after Act § 16 or covered by section 7 of the law on tax for fuel consumption for certain passenger cars, possibly with reduced seat number used by or for use by wheelchair users , c) possibly with reduced seat number is used exclusively for commercial transport of patients and donors (sygetransport vehicles), d) is especially adapted for the commercial transport of theatre and Orchestra groups, film and television crews and their equipment. Vehicles must not be used for private passenger transport.

(e)) by driving schools only used for educational purposes. Vehicles must not be used for private passenger transport.

7) cars with a maximum authorized weight of 4 tons, a) which undoubtedly is constructed and equipped for the carriage of goods. There must not be outside the cab carried persons other than those which are necessary for loading and unloading of the goods. However, it is permitted to use the vehicles for the carriage of persons who are employed in the owner's (user's) company, on or off the site, where they must use the packed material. Vehicles must not be used for private carriage, unless granted permission to drive in parades or with pupils who have completed the training. The vehicles must, however, be used for private transport of sports equipment which is of such a nature or quantity, that it can be transported in a vehicle of this size, and in connection therewith to the private transport of passengers in the cab, as well as to residential, b) specially decorated as library or for commercial purposes, URf.eks. dental clinics, exhibition vehicles, sales carts, mobile offices, workshop vans and the like. There must be no vehicle travelling with persons outside the driver's cab. The vehicles may not use to private passenger transport, c) that are specially equipped for transportation and stay for the day care centres. Vehicles must not be used for other private passenger transport.

8) motor vehicles, which is undoubtedly designed and specially designed to carry personnel and materiel (APCs). Passenger cabin must be designed to carry at least 4 persons and with at least one seat behind the front seats. The cabin must be separated from the items charged or product space. Varelad vehicle or prohibit the must have larger footprint than passenger cabin. The vehicle must only be used for transport to and from the company's jobs of equipment, tools and materials and for transport to and from the workplace of persons working in the owner's or user's company. The vehicle must not be used for private passenger transport. The vehicle must clearly be painted the company name. The exemption is conditional on the vehicles of the same make is not marketed with similar bodywork in personvogns execution (station wagons, etc.), 9) motor vehicles, which are mainly designed to pull another vehicle or tool and is used exclusively as traction for vehicles or machinery not covered by article 1, or which is exempt from tax. The vehicles may not be used for the carriage of more widely than those in point 2. 7 referred to motor vehicles,
10) motor vehicles, which mainly serves as a working tool and is used exclusively as such, 11) trailers and semi-trailers, which undoubtedly is constructed and equipped for the carriage of goods. These trailers and semi-trailers shall not be used for the carriage of passengers unless granted permission to drive in parades or with pupils who have completed training, 12) trailers, which are designed for residential purposes and is not used for the carriage of passengers, 13) Powered motor vehicle, if the vehicle is reported for registration before the end of 2012, 14) vehicles as referred to in section 6 (a), paragraph 1, which are approved for the carriage of passengers and at least one person sitting in a wheelchair. These vehicles cannot later taxed pursuant to section 6 (a), 15) vehicles which, in accordance with rules laid down by the tax Minister exclusively used for rental to non-residents, including those with fixed bo Pole on the Faroe Islands or to Greenland, 16) vehicles as a business acquiring and using the necessary testing of components, which the company has manufactured for vehicles, 17) specially fitted vehicles recognized nonprofit organizations acquire and use to test cars for disabled persons , 18) vehicles temporarily registered for use in connection with events organised by or jointly with the Danish Government, 19) vehicles, which is used exclusively in closed wildlife parks with free-range livestock, to which the public has access, and 20) hydrogen powered motor vehicle, if the vehicle is reported for registration before the end of 2012.

(2). Tax Minister may, insofar as is necessary or appropriate to comply with the Treaty obligations, establish rules on tax freedom for vehicles belonging to foreign States: 1) 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, of which Denmark is a member, and to such organisations related people , 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.

(3). A vehicle which is exempt from tax under paragraph 1-2, taxed in accordance with §§ 4-6 (b), when the conditions for the exemption are no longer fulfilled.

(4). Detailed rules relating to the tax Minister sets out decisions on tax exemption under paragraph 1, nr. 16 and 17.

§ 3. In accordance with the rules, as tax Minister shall determine, the Customs and tax administration grant exemption from tax of motor vehicles by Danish nationals permitted by immigration from the Faroe Islands or Greenland, and as such must take in this country during a stay of up to 3 years, but under the circumstances that lead to registration requirement for these vehicles. There must be paid tax on the vehicles, and vehicles must be used by migrant on the Faroe Islands or to Greenland for at least one year immediately prior to the commencement of registration, and the migrant must be within the last 12 years, have remained for at least 5 years in the Faroe Islands or to Greenland. The authorization shall apply only to the numbers carried by vehicle and falls through the sale. Exceed the stay during the time covered by the authorization, or disposes of the motor vehicle, become chargeable with the amount that would have been payable at the time when the vehicle was registeringspligtigt.

(2). For new cars, which are fitted with seat belt alarms shall be deducted from the levy by 200 DKK per seat belt alarm. The reduction can be granted for a maximum of 3 alarms. For new diesel-powered passenger cars, where the emission of particles does not exceed 5 mg per kilometre reduced levy with 3500 kr in the years 2007 to 2010. For new light commercial vehicles in category N1, where the emission of particles does not exceed 5 mg per kilometre shall be deducted from the levy by $ 3500. in years 2007 through 2011. Emissions shall be determined in accordance with Annex I 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 and subsequent amendments thereof.

(3). The deduction in paragraph 2 shall be conditional upon the equipment items are fitted by the manufacturer's or importer's premises.

(4). For used cars and motorcycles, who recorded 1. time in this country, without prejudice. § 10 (3) shall be deducted from the levy by $ 60.

§ 3 a. Customs-and tax administration will decide upon application whether a motor vehicle subject to section 1, paragraph 4, shall be taxed in accordance with this law, see. section 1, paragraph 5.

(2). The candidate must be for use by Customs and tax administration decision in accordance with paragraph 1, submit a declaration to the effect that the motor vehicle is covered by article 1, paragraph 4, as well as how and to what extent, the vehicle must be used within a 12-month period referred to in article 6. section 1, paragraph 5.

(3). Customs and tax administration may, on application, authorize the charge of motor vehicles requiring registration, which is taxable, see. section 1, paragraph 5, can be paid quarterly in advance. The levy represents 1) for vehicles, there are between 0 and 3 months old to be counted from the first registration or entry into service of implementation, whether in Denmark or abroad, 2 per cent of the calculated registration fee per commenced month after first registration or placing in time in the first 3 months, 2) in the case of vehicles by registration chargeable event is older than 3 months from first registration or deployment time regardless of whether it is in Denmark or abroad, 1 per cent of the calculated registration fee per commenced month in the subsequent 33 months and 3) for vehicles by registration chargeable event is older than 36 months from the date of first registration or placing in time, regardless of whether it is in Denmark or abroad, 1/2 per cent of the calculated registration fee per commenced month in subsequent months.

(4). In case of payment attributed to a return of the portion of the registration fee, calculated that remains after payment. The remuneration is effected with the by Statistics Denmark tax calculation at the time of the last published average lending interest rates from financial institutions at non-financial companies, there are per 1. January, respectively, per 1. July. Upon payment for the first time paid a deposit equal to the first quarterly tax and interest to cover any arrears relating to enrollment ratio.

(5). For payment of duty and interest in accordance with paragraphs 3 and 4 shall be liable to the party giving the vehicle available to the nonresident worker.

(6). The obligation to payment in accordance with paragraphs 3 and 4 shall cease at the end of the month in which the obligation to register in Denmark ends or where the motor vehicle shall be deleted by the system, see. section 1, paragraph 3. Terminates the obligation to register, or the motor vehicle shall be deleted by the system, see. section 1, paragraph 3, the Customs and tax administration shall repay the deposit as well as overpaid tax and interest for the period. Customs and tax administration shall repay in addition the deposit, where the total charge is paid or tax adjustment in accordance with paragraph 8.

(7). At the time of the vehicle shall be deleted by the system, see. section 1, paragraph 3, the Customs and tax administration after application the vehicle's current taxable value under section 10. If the paid tax in accordance with paragraph 3 exceeds the calculated tax after 1. paragraph shall be refunded the difference. If the paid tax in accordance with paragraph 3 is less than the calculated tax after 1. item will be charged the difference.

(8). Surpassing a motor vehicle, which so far have been tax-free, see. section 1, paragraph 4, to a person or organization that is not subject to section 1, paragraph 4, by sale or other transfer, due the rest of the charge unless the charge of motor vehicle instead be corrected under section 4.

(9). The provisions of paragraphs 1 to 8 shall apply mutatis mutandis to vehicles which are registered with foreign number plates.

Paragraph 10. The request shall be exempt from tax motor vehicles registered as taxis abroad, when the vehicle is by a resident solely used for commercial passenger transport in this country.

Paragraph 11. Tax Minister may lay down rules on the communication and presentation of the authorisation and the payment of the mentioned in paragraphs 1 to 10 charges and surcharges.

§ 3 (b). the Customs and tax administration may, on application, grant permission for the levy of leasing vehicles requiring registration is recorded for the purpose of the time-limited use in this country, is paid in accordance with paragraphs 2 and 3, when the vehicle belongs to a company or a permanent establishment, which is located here in the country or abroad, and when the vehicle is in a time-limited period pursuant to a written agreement is leased to a natural or legal person residing in this country. The contract must contain accurate information about the agreed lease period. Applications must be submitted by either the leasing company or the person who leases the vehicle.

(2). I have to pay tax on vehicles to be registered in accordance with the traffic regulations. The obligation to register and thus chargeable event the date on which the vehicle is placed in service in this country by a resident. Duty shall be charged for the entire contract agreements, leasing period duration. Tax forms
1) for vehicles, there are between 0 and 3 months old to be counted from the first registration or entry into service of implementation, whether in Denmark or abroad, 2 per cent of the calculated registration fee per commenced month after first registration or placing in time in the first 3 months, 2) in the case of vehicles by registration chargeable event is older than 3 months from first registration or deployment time regardless of whether it is in Denmark or abroad, 1 per cent of the calculated registration fee per commenced month in the subsequent 33 months and 3) for vehicles by registration chargeable event is older than 36 months from the date of first registration or placing in time, regardless of whether it is in Denmark or abroad, 1/2 per cent of the calculated registration fee per commenced month in subsequent months.

(3). In case of payment attributed to a return of the portion of the registration fee, calculated that remains after payment. The remuneration is effected with the by Statistics Denmark tax calculation at the time of the last published average lending interest rates from financial institutions at non-financial companies, there are per 1. January, respectively, per 1. July.

(4). Of payment of the fee and the interest in accordance with paragraphs 2 and 3 shall be jointly leasing company.

(5). An extension of the contract agreed to in paragraph 1, the lease period, the Customs and tax administration permit fee for the time-limited period shall be paid in accordance with paragraphs 2 and 3, if the application is made, within 14 days before the current contract expires. At the time of application must be the subject of a written agreement between the user and resident leasing company. The agreement must contain information about the exact time period that the contract be extended.

(6). If the leasing contract is interrupted or the vehicle shall be deleted by the system, see. § 1 (3), 5. and 6. point, the leasing company or the lessee announce it to the Customs and tax administration, and the vehicle's number plates must be delivered. Customs and tax administration shall repay the duty and interest, if any, are paid too much for the lease term.

(7). At the time the lease is disconnected, or when the vehicle shall be deleted by the system, see. § 1 (3), 5. and 6. point, the Customs and tax administration after application the vehicle's current taxable value under section 10. If the paid fee referred to in paragraph 2 exceeds the calculated tax after 1. paragraph shall be refunded the difference. If the paid tax in accordance with paragraph 2 is less than the calculated tax after 1. item will be charged the difference.

(8). If the vehicle's number plates by leasing contract expiration is not returned in a timely manner, the vehicle's number plates, at the request of the Customs and tax administration as soon as possible involved in the police action. In the case of which must subsequently be paid tax and interest for the period elapsing from the leasing contract expired for the vehicle's number plates delivered or removed. Tax and interest to be collected as per commenced month deadline is exceeded by, see. paragraphs 2 and 3. Tax Minister may lay down detailed rules on the subject.

(9). To be issued a written leasing contract for leasing vehicles to be taxed in accordance with paragraphs 2 and 3. The contract must deal with the vehicle in the shape in which it is to be leased, and include details for the identification of the vehicle, the name and address of the leasing company and the lessee as well as leasing amount. The contract must contain information about whether there is a sale of goods law and the agreed purchase obligations and the conditions therefor. The lease must contain a precise statement of the lease term. All users must be indicated in the lease. The contract must be attached to the specification of the car's condition and equipment.

Paragraph 10. Surpassing a motor vehicle for lasting use in this country by sale or other transfer, due the rest of the tax unless the tax of the vehicle instead be corrected according to the rules laid down in sections 4, 5, 5A, 6, 6a or 6 (b).

section 3 (c). After application, the Customs and tax administration authorization in that duty by requiring registration of motor vehicles that are registered for the purpose of the time-limited use in this country, can be paid according to the rules laid down in paragraph 2, when the vehicle belongs to a foreigner and this is used here in the country under a temporary stay.

(2). The tax, which is calculated under section 3 (a), (3), 2. paragraph, paid quarterly in advance. section 3 (a), paragraph 4, shall apply mutatis mutandis. Upon payment for the first time paid a deposit equal to the first quarterly tax, interest and surcharges to cover any arrears relating to enrollment ratio.

(3). The obligation for payment of duty and interest shall terminate at the end of the month in which the obligation to register in Denmark is terminated or the motor vehicle shall be deleted by the system, see. section 1, paragraph 3. Terminates the obligation to register, or the motor vehicle shall be deleted by the system, see. section 1, paragraph 3, the Customs and tax administration shall repay the deposit as well as overpaid tax and interest. Customs and tax administration shall repay in addition the deposit, where the total charge is paid or tax adjustment in accordance with paragraph 4.

(4). Surpassing a motor vehicle for lasting use in this country by sale or other transfer or in connection with, the owner of a vehicle covered by paragraph 1 takes-stay in this country, due the rest of the charge unless the charge of motor vehicle be corrected instead according to the rules laid down in section 4.

(5). Tax Minister may lay down rules on the communication and presentation of the authorisation and the payment of the mentioned in paragraphs 1 to 4 charges and interest.

Tax rates



§ 4. The tax is calculated for the new vehicles and for rebuilt vehicles must be taxed in accordance with § 7 of the vehicle taxable value with the following rates: 1) motorcycles: 105 per cent of 8900-24900 USD (2010-level) and 180 percent of the rest.

2) other vehicles, see. However, §§ 5-6 (a): 105 per cent of 79000 USD (2010-level) and 180 percent of the rest.

(2). For petrol-fuelled passenger cars reduced the tax in accordance with paragraph 1, nr. 2, with 4000 DKK for each kilometre, the car back lays out over 16 km per liter of fuel. For diesel-powered passenger cars reduced the tax in accordance with paragraph 1, nr. 2, with 4000 DKK for each kilometre, the car back lays out over 18 km per litre of fuel.

(3). For petrol-fuelled passenger cars increased duty in accordance with paragraph 1, nr. 2, with 1000 DKK for each kilometre, the car back puts less than 16 km per liter of fuel. For diesel-powered passenger cars increased duty in accordance with paragraph 1, nr. 2, with 1000 DKK for each kilometre, the car back puts less than 18 km per litre of fuel.

(4). Fuel consumption in accordance with paragraphs 2 and 3 set out in section 2 of the fuel excise duty Act.

(5). For new cars covered by paragraph 1, nr. 2 which is not fitted with a safety cushion, increased the taxable value of $ 7450. For new cars covered by paragraph 1, nr. 2 bearing only one security cushion, increased the taxable value of $ 3725.

(6). For new passenger cars must charge after the reductions referred to in paragraph 2 and article 8, paragraph 7, at least 20000 kr.

(7). Tax for used vehicles is calculated in the same manner as for new vehicles. Amount in paragraphs 1 to 3, 5 and 6, § 3, paragraph 2, and article 8, paragraph 7, shall be reduced by the same percentage, as the vehicle's value including tax is amended, in conjunction with a similar vehicle, which is taxed as a new.

(8). A used vehicle age shall be counted from the first registration. If a used vehicle has not been registered in this country or abroad, or whose first recording or placing in time cannot be determined, the vehicle's first registration date or entry into service of the vehicle manufacturing time.

(9). The thresholds referred to in paragraph 1 will be adjusted for personal tax law § 20.

Paragraph 10. For used cars and motorcycles with an age less than 1 year, see. paragraph 8, the levy shall be fixed to the tax which would have been applicable by car or motorcycle duty rectification as new, see. § 9, paragraph 2, with the deduction of 1 per cent per 1000 km, as the vehicle has travelled after registration or deployment time. However, the deduction may not exceed 2% per completed month of registration or at the time of placing in the first 3 months and a maximum of 1 per cent per month after the registration completed or placing in time for the subsequent months. For cars and motorcycles, which here or abroad have been used for purposes within the scope of article 2, paragraph 1, or used under circumstances that neither here or abroad entails registration requirement, be deducted an additional 5000 DKK., if the car or motorcycle have been registered or applied for at least 2 months and driven at least 5000 km. Vehicle age shall be counted from the first registration or entry into service time without prejudice to article. (8). There is no declared a price for the vehicle in accordance with section 9, paragraph 1, establishes the taxable value for the value that would have been applied by the vehicle tax adjustment as new, see. section 10, paragraph 2.
Paragraph 11. For each calendar month shall be determined a correction of the rates set out in paragraph 1, no. 2. Calendar of the month correction is calculated on the basis of the difference between the price development for passenger cars and price developments as a whole. The price development is measured by the index of net prices published by Statistics Denmark. The development of prices for passenger cars are measured in percent by the change in the net price index for passenger cars, month by month. Price developments as a whole is measured as the average percentage change month by month in the total net price indices during the last 12 months. The price variance is calculated as the difference between price developments then for passenger cars and price developments as a whole. The total unit cost variance is the sum of the deviations since March 2003 and the price will be calculated to two decimal places. The correction represents the double of the total unit cost variance 2 months earlier. Positive correction is deducted in the tax rates. Except for negative correction.

Paragraph 12. Corrections of tax rates, calculated in accordance with paragraph 11 has effect for passenger cars, which taxed in the calendar month for which the correction is calculated.

§ 5. For new cars and for rebuilt cars to be taxed under section 7, shall constitute tax $ 0 of the first 16900 USD (2010-level) of the taxable value and 50 per cent of the rest, if 1) car has a permitted gross vehicle weight not exceeding 4 tonnes and 2) the car is undoubtedly designed and constructed for the carriage of goods.

(2). For new cars as mentioned in paragraph 1 with a maximum authorized weight exceeding 2.5 tonnes, which is either open or without side Windows behind the driver's seat in the car's left side, including without slicing into side Windows behind the driver's seat in the car's left side, constitute tax $ 0 of the first 34100 DKK by the taxable value and 30 percent of the rest. For cars as mentioned in 1. point with a maximum authorised weight of 3 t can levy, however, not exceed 56800 kr.

(3). Cars as mentioned in paragraphs 1 and 2 shall not be used for the transport of persons outside the driver's cab. However, it is allowed outside the driver's cab to encourage people who work in the owner's (user's) company, on or off the site, where they must use the packed material. It is also permitted to carry more people outside the cab, if issued permit to travel in processions or with pupils who have completed the training.

(4). For petrol-powered vans reduced the tax in accordance with paragraph 1 with 4000 DKK for each kilometre, the car back lays out over 16 km per liter of fuel. For diesel-powered vans reduced the tax in accordance with paragraph 1 with 4000 DKK for each kilometre, the car back lays out over 18 km per litre of fuel.

(5). For petrol-fuelled vans are increased tax in accordance with paragraph 1 with 1000 DKK for each kilometre, the car back puts less than 16 km per liter of fuel. For diesel-powered commercial vehicles increased the tax in accordance with paragraph 1 with 1000 DKK for each kilometre, the car back puts less than 18 km per litre of fuel.

(6). Fuel consumption pursuant to paragraphs 4 and 5 set out in section 2 of the fuel excise duty Act.

(7). The taxable value provided for in paragraph 1 shall be increased by us $ 7450. for new vehicles that are not fitted with a safety cushion, and with $ 3725. for new cars, which are fitted with only one safety cushion.

(8). Tax for used cars is calculated in the same way as the levy on new cars. The amounts referred to in paragraphs 1, 2, 4, 5, 7 and 12, § 3, paragraph 2, and article 8, paragraph 7, shall be reduced by the same percentage, as the car's value including tax is amended, in conjunction with similar cars that are taxed as new.

(9). If a used car has not been detected in this country or abroad, or whose first recording or placing in time cannot be determined, the car's first registration or entry into service from its manufacturing time.

Paragraph 10. Paragraphs 1 to 9 shall apply mutatis mutandis to vehicles with a permissible maximum weight exceeding 3.5 t taxed under paragraph 2 and decorated with real sleeping space, where the cars are specially designed for professional use as ledsagebil for transports, see. notice on a dedicated vehicle. Do not use private cars.

Paragraph 11. For cars between 2.5 and 4 tonnes permitted gross vehicle weight, which is specially equipped for commercial purposes, including dental clinics, exhibition vehicles, sales carts, mobile offices, workshop vans and the like, and used for this purpose, paragraph 1-9 apply mutatis mutandis.

Paragraph 12. A car which is corrected with the tax in accordance with paragraph 1-11, taxed under section 4, where the conditions for the tax adjustment is no longer met. For vehicles covered by paragraph 1 shall be deducted from tax in accordance with the rules for used vans in paragraph 8 with 50 per cent of the portion of the car's taxable value before the change in excess of 16900 USD (2010-level). For vehicles covered by paragraph 2, shall be reduced by the tax in accordance with the rules for used vans in paragraph 8 with 30 per cent of the portion of the car's taxable value before the change, that exceeds $ 34100. However, allowance at a maximum of DKK 56800, regulated in accordance with paragraph 8, for vehicles covered by paragraph 2, 2. PT. For cars, which is corrected with half-tax after earlier legislation, the tax shall be reduced by 40 per cent.

Paragraph 13. The amount in paragraph 1 will be adjusted for personal tax law § 12 and 20.

section 5 (a). For vehicles, which undoubtedly is constructed and equipped for the transport of more than nine persons, including the driver, have a vehicle corresponding to the number of passenger seats and not designed for any purpose other than passenger transport (buses), constitute tax $ 0 of the first 12100 USD of the taxable value and 60 percent of the rest.

(2). Vehicles designed and constructed for stay and habitation, taxed under section 4. For the vehicles referred to in 1. paragraph with a permissible maximum laden weight of not less than 2 tonnes, are decorated with access to beds of actual sleeps for at least 4 people, there may, however, by tax adjustment except for the cost of residential interior design as well as profits and taxes thereof. The levy calculated in accordance with 2. paragraph shall, in respect of the vehicle's total value, net of tax, however, at least $ 0 of the first 12100 USD and 60 per cent of the rest.

(3). The taxable value provided for in paragraph 1 shall be increased by us $ 7450. for new vehicles that are not fitted with a safety cushion, and with $ 3725. for new vehicles which are fitted with only one safety cushion.

(4). A vehicle which is subject to tax in accordance with paragraphs 1 and 2, taxed under section 4, where the conditions for the tax adjustment is no longer met. The levy shall be reduced, however, with 60 per cent of the portion of the vehicle's taxable value exceeds 12100 USD.

§ 6. For vehicles, which is used exclusively for commercial transport of patients and donors, constitute tax 0% by the first 12100 USD of the taxable value and 20 percent of the rest of the basic regulation. However, § 2, paragraph 1, no. 6 (c).

(2). The vehicle taxable value increased by us $ 7450. for new vehicles that are not fitted with a safety cushion, and with $ 3725. for new vehicles, there are only provided with one security cushion.

(3). For used vehicles, the tax is calculated in the same manner as for new ones. The amounts referred to in paragraphs 1 and 2, § 3, paragraph 2, and article 8, paragraph 7, shall be reduced by the same percentage, as the vehicle's value including tax is amended, in conjunction with similar vehicles, which are taxed as new. A used vehicle age shall be determined in accordance with § 4, paragraph 8.

(4). A vehicle that is taxed in accordance with paragraph 1, taxed under section 4 If the condition of the tax adjustment is no longer met. Levy, however, shall be reduced by 20 per cent of the portion of the vehicle's value that exceeds 12100 USD.

section 6 (a). In the case of vehicles which have permission to taxi services pursuant to section 1, paragraph 1, of the law on taxi services, constitute tax 0% of the first $ 230,000. of the taxable value and 70 per cent of the rest, if the vehicle is only used for commercial passenger transport and in addition only 1) occasional services with urgent small consignments of a non-accompanying, but after the tariff for passenger transport, or 2) to run the urgent nature of the social authorities.

(2). The vehicle taxable value increased by us $ 7450. for new vehicles that are not fitted with a safety cushion, and with $ 3725. for new vehicles, there are only provided with one security cushion.

(3). For used vehicles, the tax is calculated in the same manner as for new ones. The amounts referred to in paragraphs 1 and 2, § 3, paragraph 2, and article 8, paragraph 7, shall be reduced by the same percentage, as the vehicle's value including tax is amended, in conjunction with similar vehicles, which are taxed as new. A used vehicle age shall be determined in accordance with § 4, paragraph 8.

(4). A vehicle that is taxed in accordance with paragraph 1, taxed under section 4 If the condition of the tax adjustment is no longer met. The levy shall be reduced, however, with 70 per cent of the portion of the vehicle's taxable value exceeds 230,000 us $ Tax lapse, if registration is done after the vehicle in this country have run 1) at least 3 years and minimum of 210,000 km, of which at least 97000 occupied kilometers, or 2) at least 2 years and at least 250,000 km, of which at least 115,000 occupied kilometers.

(5). Added certificate and trafikbog must be carried out as evidence that in paragraphs 4 and 5 above mentioned conditions are met. Tax Minister may lay down special rules on checks as a condition of exemption.
section 6 (b). In the case of vehicles which have permission to limousine services under section 2, paragraph 3, of the law on taxi services, constitute tax 0% by the first 12100 USD of the taxable value and 20 percent of the rest, if the vehicle is only used for the commercial transport of persons in accordance with the authorization given to a limousine service.

(2). The vehicle taxable value increased by us $ 7450. for new vehicles that are not fitted with a safety cushion, and with $ 3725. for new vehicles, there are only provided with one security cushion.

(3). For used vehicles, the tax is calculated in the same manner as for new ones. The amounts referred to in paragraphs 1 and 2, § 3, paragraph 2, and article 8, paragraph 7, shall be reduced by the same percentage, as the vehicle's value including tax is amended, in conjunction with similar vehicles, which are taxed as new. A used vehicle age shall be determined in accordance with § 4, paragraph 8.

(4). A vehicle that is taxed in accordance with paragraph 1, taxed under section 4 If the condition of the tax adjustment is no longer met. Levy, however, shall be reduced by 20 per cent of the portion of the vehicle's taxable value exceeding DKK 12100 Tax lapse, if the omregistreringen is done after the vehicle in this country have run 1) at least 3 years and at least 125,000 km, of which at least 112,000 occupied kilometers, or 2) at least 2 years and at least 150,000 km, of which at least 135,000 occupied kilometers.

(5). Added certificate and trafikbog must be carried out as evidence that in paragraphs 4 and 5 above mentioned conditions are met. Tax Minister may lay down special rules on checks as a condition of exemption.

Repaired and rebuilt vehicles



§ 7. Are taxed by earlier charging rectified motor vehicles, unless these are covered by section 10, paragraph 4, that is rebuilt after having been destroyed by accident, explosion, fire, etc., provided that they are covered by a non-life insurance, and if the cost, including value added tax for the complete remediation of the damage caused by road accidents, etc. came to exceed 75 per cent of the market value before the accident for vehicles taxed under section 4 (1) (8). 1, 65 per cent of vehicles are taxed under section 4 (1) (8). 2, 80 per cent of vehicles are taxed under section 5, paragraph 1, 90 per cent of vehicles are taxed under section 5, paragraph 2, 85 per cent of vehicles are taxed under section 5 (a) and 90 per cent of vehicles are taxed in accordance with §§ 6, 6(a) or 6(b). However, no duty is calculated in cases where the cost of repairing the damage is below DKK 25000, including value added tax. The tax is calculated as for new vehicles, however, without any addition or deduction of any missing safety pads.

(2). The vehicle's market value before the damage is determined by the insurance company. Market value is the replacement cost of the motor vehicle, including levy, immediately before the accident, taking into account the age, number of mileage, maintenance condition and wear and tear. For motor vehicles that are registered as new within the last year before the accident, and as at the time of injury has been running a maximum of 25000 km, market value can be set to the value of the motor vehicle as a new, inclusive of tax.

(3). The cost of reconstruction of the vehicle is calculated by the insurance company. The statement must include all the costs of rebuilding Inc. value added tax, including paint and refinishing. The statement must include a specification of components, which need to be replaced, with the quotation of prices on these. The statement must be on the basis of the gross prices of new spare parts, including new bodywork. In the statement may be deducted from a fixed amount of DKK 5120 if reconstruction includes the restoration of one or more safety pads.

(4). For the reconstruction of the road damaged vehicles belonging to companies, which have more than 10 corrected tax vehicles not covered by a comprehensive insurance, paragraph 1 shall apply mutatis mutandis.

(5). The limit referred to in paragraph 1 for taxation on 65 per cent of the market value of the cost of reconstruction of vehicles taxed pursuant to section 4 may be reduced to 55 per cent, provided that the owner of the vehicle or an otherwise eligible is not offered in accordance with paragraph 2 provided for commercial value, when the damage is valued at more than 55 per cent of market value.

(6). Vehicles after the insurance company's inventory in accordance with paragraphs 2 and 3 are covered by paragraph 1, and vehicles, cash-settled and where the damage repair is carried out in accordance with the owner's or other related berettigets provision and expense, unsubscribed from the vehicle register.

(7). Tax Minister lays down detailed administrative rules for motor vehicles covered by paragraph 1-6.

§ 7 a. Repaired and rebuilt vehicles, one of which has previously been paid a registration fee, and that is damaged as a result of corrosion, wear and tear and the like, and where the repair is performed on an ongoing basis as regular maintenance, are exempt from the tax.

(2). The exemption provided for in paragraph 1 is subject to the following: 1) the vehicle must after reconstruction equivalent to the vehicle referred to in the registration certificate. There must not, therefore, be changes with regard to the vehicle's make, model, type and vintage.

2) Replacement of the engine of the vehicle, possibly to a motor with other driving force, do not confer a power increase of over 20% in relation to the vehicle's original engine power.

3) reconstruction of the vehicle shall be carried out for the purposes of replacement parts, including parts of a skarrings art and nature, which normally exists on and negotiated from automobile dealers and tools ranging from stocks of new spare parts, possibly with the corresponding used spare parts. Do not use new parts of bodywork, chassis or frame. There should also not be used from the second vehicle bodywork, chassis, frame or larger parts of these components than the mentioned parts.

(3). More total repairs and genopbygninger, which is done for the purpose of sale, is exempt from tax, if the conditions laid down in paragraph 2 are met and the cost of repair and reconstruction does not exceed the regular price for a similar vehicle in normally maintained and registration order, including taxes on cash sales to user. The cost of reconstruction must be subject to a maximum of us $ 75000 petitioner. In the case of vehicles whose age exceeds 5 years, can the costs of reconstruction exceed the regular price for a similar vehicle by cash sales to user with 10 per cent for each full year of the vehicle's age exceeds 5 years from the date of first registration of the vehicle. The appendix may, however, not exceed 50 per cent 1.-4. paragraph does not apply to motor vehicles, which are covered by section 10, paragraph 4.

(4). Repairman undertaking showdown cost of reconstruction on the basis of the gross prices including the establishment repairer General value added tax. The statement must include a specification of parts, which are replaced, and the social services that are performed on the vehicle, with the quotation of prices of these, including the profit, which in General is included in the prices for repair services of that species.

(5). If the conditions for the tax exemption under paragraphs 1 to 4 are not met, the vehicle must be declared to the tax adjustment at the Customs and tax administration.

(6). Tax Minister lays down detailed administrative rules for motor vehicles covered by paragraph 1-5.

(7). A registered motorcycle fitted with a sidecar, losing is not thereby its fiscal identity. The same applies to a registered motorcycle with sidecar, sidecar where detached.

Reimbursement of tax



§ 7 b. Levy of a used motor vehicle is taxed in accordance with §§ 4, 5, 5A, 6, 6 a, 6 b, 29 or 29 (a), shall be reimbursed, provided that the vehicle be removed from the vehicle register and exported from the country.

(2). The amount determined under section 10 as follows: 1) For motorcycles taxed under section 4 (1) (8). 1, § 4, paragraph 7, as tax pursuant to section 4, paragraph 7.

2) For passenger cars taxed under section 4 (1) (8). 2, or section 4, paragraph 7, as tax pursuant to section 4, paragraph 7.

3) For vans taxed under section 5, paragraph 1, 2 or 8, section 29 or section 29 (a), as tax under section 5, paragraph 8. However, the tax shall be evidenced by a van that is taxed with 95 per cent, on the basis of a tax rate of 95 per cent.

4) For RVs and buses taxed under section 5 (a) (1) and (2) as a duty under section 5 (a), paragraphs 1 and 2.

5) For sygetransport vehicles taxed under section 6, as the levy under section 6.

6) For taxis taxed pursuant to section 6 (a), as tax under section 6 (a).

7) For vehicles taxed under section 6 (b), as the levy under section 6 (b).

(3). In the compensation amount is determined in accordance with paragraph 2, shall be deducted from 15 per cent of the amount, with a minimum of 7500 DKK DKK 4000 for passenger cars and for motorcycles and vans.

(4). There can not be reimbursed tax of 1) vehicles which, in accordance with rules laid down under section 1, paragraph 3, have lost their fiscal identity, 2) vehicles which are taxable under section 7 or not can be exempted from tax under section 7 (a), 3) vehicles that are more than 35 years old counting from the first registration date, 4) vehicles that are not in the registration order, 5) equipment, etc. which are not paid registration fee of.

(5). Tax refund in accordance with paragraph 2 may not exceed the tax originally paid, minus 15 per cent, subject to a minimum of 7500 $ 4000 USD for passenger cars and vans and motorcycles.
(6). By recurrence of enrollment to the vehicle register of a vehicle, for which there are established tax, duty amount is calculated in the same way as the compensation amount under section 7 (b), paragraph 2, but without deduction from the amount of duty.

(7). Vision report must be obtained pursuant to section 7 (c), paragraph 1, the amount of compensation will be raised with 300 USD (2010-level). The amount is adjusted from 2015 after personal tax law § 20.

§ 7 c. Together with a request for reimbursement of the levy under section 7 (b) in the case of a car, to be counted from the filing of the request, the first time is registered for more than 10 years ago, who delivered a vision report on the vehicle's condition, see. § 10 (3). The vision report also indicate that the vehicle is in running order. Vision report must not be older than 4 weeks, to be counted from the submission. Customs and tax administration may provide that there must be such a vision report on a vehicle not covered by the 1. point, before compensation is paid. The fee shall be reimbursed by the Customs and tax administration, when the vehicle taxable value is determined and the Customs and tax administration has received documentation for any vehicle from the vehicle register and exportation from the country.

(2). The levy shall be paid to the owner of the vehicle. The owner is subject to the law on the levying of taxes and duties, etc., shall be paid the tax in accordance with the law. The levy shall be paid not later than 3 weeks after receipt of documentation in accordance with paragraph 1. Where customs and tax administration not to approve the documentation or because of the recipient's relationship can not carry out the necessary checks of the vehicle's value at the time of export, the time limit shall be interrupted until the necessary documentation available or control can be made.

(3). If at the time of payment in Bilbogen are things like mortgages or things like retention of title in the vehicle, made the payment in abeyance until the mortgage or property reservation is cancelled. Payout time is time until 3 days before the day on which the payment is actually happening. If there is only one such thing like right, can payment be made if the owner has transferred the claim to compensation in full to the right holder, or if the owner has transferred a specified share of the claim on compensation to the author or this has informed the Customs and tax administration, the remaining amount can be paid to the owner.

(4). If it is established that a person or company has gotten too much in compensation demanded from the person concerned, the amount due for payment within 14 days after such demand. The provisions of §§ 6-8 of the law on the levying of taxes and duties shall apply mutatis mutandis.

section 7 d. Customs and tax administration proves after filing fee charged by vehicles as referred to in article 1, paragraph 4, where the person or the company that has paid the tax, after expiry of a 12-month period demonstrates that the vehicle in the period actually not in essence has been used permanently in Denmark, see. section 1, paragraph 5.

(2). Tax Minister may lay down rules for documentation of conditions covered by paragraph 1.

Taxable value



§ 8. The taxable value of a new vehicle is its ordinary price including value added tax, but without charge under this law, when sold for use in this country at the time of recording or, if Customs and tax administration before issuing the certificate of registration of the vehicle tax adjustment, at the time of issue of the certificate. In the taxable value of new vehicles is factored in always at least 9 per cent of the total profit of the importer and dealer. The taxable value must not contain negative importer margin, see. However, article 9, paragraphs 3 and 4. Where customs and tax administration notes that the items, including profit, which is included in the calculation of the taxable value, migrated or invoiced, so they will no longer be included in the taxable value, the transactions where the relevant migration or omfakturering has been found to be disregarded in relation to the charge.

(2). Tax Minister may lay down special rules for conversion between a set of accounts in foreign currency and the determination of the taxable value of the Danish currency.

(3). The taxable value is counted the value of all equipment supplied with the vehicle, and to which the vehicle is equipped. There may, however, be excluded from the payment for radio apparatus that form part of the trade, up to an amount of DKK 1000 outside tax calculation can also be kept extra equipment supplied by the dealer relating to vehicle sales to use and after separate agreement between the Distributor and the user, however, subject to the condition that the installation or execution of the work, incidentally on the vehicle are not made by manufacture or importer's premises. The taxable value is taken into account nor payment for sidecars, which undoubtedly is constructed and equipped for the carriage of goods and not used for passenger transport.

(4). The cost of special equipment for the convenience of persons with permanent disabilities can be excluded from the taxable value in accordance with the rules laid down by the tax Minister.

(5). Delivery and financing costs can be excluded from the taxable value in accordance with the rules laid down by the tax Minister.

(6). For new passenger cars before tax rectification has the sight and approved with integrated seats, replacing the car's usual seats, and which can be used by both children and adults, the taxable value shall be reduced with 6000 € per integrated seat. The reduction of the taxable value after 1. item is subject to the condition that the seats are approved and labeled as child seats in accordance with ECE Regulation 44-04 for children in both group I (9-18 kg) Group 2 (15-25 kg) and group III (22-36 kg) and is tested as ordinary seat in accordance with the requirements of Council Directive 76/115/EEC on the approximation of the laws of the Member States relating to anchorages for safety motor vehicles as amended by European Parliament and Council Directive 2005/41/EC, and shall meet the requirements of Council Directive 74/408/EEC on motor vehicle seats, their anchorages and head restraints, as amended by European Parliament and Council Directive 2005/39/EC. Seats for which the taxable value is reduced after 1. paragraph, cannot be used by tax levy with effect for rectification of other passenger cars.

(7). For new motorcycles equipped with anti-lock brakes, the taxable value shall be reduced with 4165 kr. For new cars, which are fitted with anti-lock brakes, the taxable value shall be reduced with 3750 kr. For new cars, which are fitted with 3 or more safety pads, the taxable value shall be reduced with 1280 DKK per cushion for 3.-6. Pillow, and for new vehicles equipped with electronic stabilization program (ESP) system, which can slow down the car's wheels individually in order to stabilize the car, reduced the taxable value of 2500 kr. For new passenger cars with at least 5 stars after Euro NCAP-test for the car's safety at collision reduced the taxable value of $ 400. For new diesel-powered passenger cars, where the emission of particles does not exceed 5 mg per kilometre reduced the taxable value with 4000 us. in the years 2007 to 2010. For new light commercial vehicles in category N1, where the emission of particles does not exceed 5 mg per kilometre shall be deducted from the taxable value of 4000 us. in the years 2007 to 2011. Emissions shall be determined in accordance with Annex I 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 and subsequent amendments thereof. Amount of reduction after 5. paragraph have effect for vehicles which are taxed in the year for which the amount applies.

(8). The deduction referred to in paragraph 7 in the taxable value is conditional upon the equipment items are fitted by the manufacturer's or importer's premises.

§ 9. The regular price for a new vehicle in case of sale to the user can be notified for customs and tax administration, which has set the price. The notification shall contain information about what equipment the notified price includes.

(2). Is there a price for a vehicle notified under paragraph 1, this price is used as the vehicle taxable value. If the vehicle is sold for a higher price than the one declared in accordance with paragraph 1, shall be used, however, this unit price as the vehicle taxable value. The vehicle may not be taxed on the basis of a lower price than the notified, unless it can be demonstrated that the lower price contains the elements under section 8, paragraphs 1 and 3 shall be included in the taxable value. If the total profit of the importer and the Distributor is under 9 percent, the taxable value shall be increased by 25 per cent of the difference between a calculated profit and the actual profit. Resellers shall inform the Customs and tax administration about deviations from the notified price.

(3). If the fluctuations in exchange rates mean that a pending price will include negative profit, must be renewed importer notification. There is, however, excluded from Exchange rate fluctuations, resulting in negative importer profit for a continuous period not exceeding 3 months.

(4). There are not to the satisfaction of the Customs and tax administration notified price for a new vehicle, or where the conditions referred to in paragraph 2 of fiscal adjustment on the basis of a lower price than the notified are not fulfilled, lays down the taxable value of the vehicle on a flat-rate, without prejudice. However, paragraph 5.
(5). Tax Minister may lay down rules, under which the tax and customs administration can determine the taxable value of a new vehicle on the basis of information about the vehicle's regular price (list price) in those cases where there are no customs-and tax administration declared a price.

§ 10. For used vehicles fixed the taxable value of the vehicle, regular price, including value added tax, but without tax under this law. The regular price is determined after the sale for use in this country in the State in which the vehicle is to be registered.

(2). The taxable value may not exceed the original price of the vehicle as new. Is the vehicle's price as a new unknown, fixed price estimated.

(3). Used cars and motorcycles to be registered in this country for the first time, before the assessment presented a vision company visions the vehicle with a view to establishing the vehicle's identity, mileage, equipment and standards in General. Vision unit's endorsement to the optic papers included in the Authority's valuation of the vehicle. Value setting can be done without the vehicle presented to the authority. The authority may inspect a vehicle, if it considers it necessary.

(4). The taxable value of a vehicle that is more than 35 years old, see. § 4, paragraph 8, and which appears on first registration, the vehicle's utility value. Are there for the same vehicle paid compensation pursuant to section 7 (b), the levy shall be determined, however, to the paid compensation.

(5). Tax Minister may lay down rules for the calculation of the taxable value in accordance with paragraphs 1 to 4.

sections 11-13. (Repealed).

Registered companies



§ 14. A company can be registered with the Customs and tax administration, see. § 15, with the consequence that the company may 1) specify the charge of a vehicle, 2) enter the remuneration of the tax of a vehicle when exporting the vehicle, see. section 7 (b), and 3) periodically charge of vehicles that the company has entered the charge of.

(2). For the purpose of administration of sections 15 to 18, the Minister authorizes skatteministeren or thereof, lay down detailed rules concerning: 1) the procedure for the registration of companies.

2) which categories of vehicles, the scheme envisages.

3) what types of information to be provided on a vehicle.

4) When and how information must be submitted to the Customs and tax administration, including on the return must be given by electronic means.

5) who, on behalf of a registered company can specify the charge of a vehicle.

§ 15. A company that fulfils the following conditions may be recorded: 1) the company shall be domiciled in this country.

2) the company shall act with commercial motor vehicles or trailers or semi-trailers, motor vehicles or commercial rent such vehicles.

3) the company may not have debts to the State.

4) the company shall not be less than reconstructive treatment, bankruptcy or liquidation.

5) the company shall lodge a security of at least 200,000 USD for payment of fees in accordance with this law, including repayment of drawback paid too much, as well as interest and fees relating to these fees and allowances.

(2). A registration is terminated, if the company ceases to fulfil one of the conditions laid down in paragraph 1 or fails to produce a vehicle under section 18. The registration is terminated in this case from the time when the Customs and tax administration shall inform the company that the registration has ceased.

(3). A company cannot be registered or a registration is terminated, if the company, including the company's owner by a personally-owned business, has shown such a behaviour, that it is reasonable to assume that the company will not comply with the registration system.

(4). Customs and tax administration shall issue a certificate of registration to the company.

Settlement of levy from registered companies



§ 16. A registered company to customs and tax administration must specify the charge of the vehicles that the company declares to the registration in the Central Register of Motor vehicles on presentation of proof of company registration, see. section 15, paragraph 4.

(2). A registered company to customs and tax administration may set the remuneration pursuant to section 7 (b) of the tax of a vehicle.

(3). A declaration shall contain the information necessary to verify the specified fee or remuneration.

§ 17. A registered company shall be liable for the levy of the vehicles the company indicates the charge of under section 16.

(2). Fee is payable for a settlement period in accordance with the rules of the law on the levying of taxes and duties, etc. (Recovery Act).

(3). The charge of a vehicle assigned to the settlement period in which the vehicle is notified to the registration in the vehicle register.

§ 18. Customs and tax administration may, within a period of 14 days from the receipt of a declaration under section 16 apply for vehicle manufactured for the management.

(2). A request is sent in a timely manner, if the management has sent the petition before the deadline to the address as the registered company has submitted as part of the registration.

(3). The time limit does not apply, if the Declaration is notified to the inaccurate or incomplete information about the vehicle.

Settlement of tax from unregistered businesses, etc.



§ 19. The levy must be paid before the vehicle is notified to the registration in the register, including notification to the vehicle registration of change of ownership, or before the vehicle is put into service after repair or modification. However, this does not apply in the cases referred to in section 17 or cases where there has been authorized, the levy is paid on an ongoing basis.

§ 20. Of payment of the fee shall be liable the owner or, in whose name the vehicle is registered. However, this does not apply in the case referred to in paragraph 3 (a), paragraph 5.

(2). If the vehicle in violation of the law on registration of vehicles not registered in the register, shall be the responsibility of the tax the vehicle, which has an obligation to let the vehicle register.

(3). Is a vehicle repaired or rebuilt in such a way that the vehicle in the fiscal terms are not identical with a previously taxed vehicle, so as to enable the vehicle to be taxed again, and if the vehicle has been registered in the register of vehicle with a new owner, can claim for payment of the charge also be invoked against the repairman.

(4). Is a vehicle that is introduced to the country, been registered here used in the vehicle register, without the tax is paid, the claim for payment of the charge also be invoked against the person for the purposes of the vehicle's first registration of vehicle register has allocated the vehicle to the person in whose name the vehicle is registered for the first time in this directory after the introduction.

Accounting requirements



§ 21. To be issued written contract by a registered company's sale of a vehicle. The contract must deal with the vehicle in the shape in which it must be delivered to the buyer, and include details for the identification of the vehicle, the name and address of the seller and buyer, the vehicle's full price and the price exclusive of tax in accordance with this law. The contract or a copy thereof shall be suspended with the seller for at least 5 years and must, at the request of the Customs and tax administration shall be made available for inspection. Corresponding written contract must be created on vehicles sold after being repaired or rebuilt in a way that leads to taxation in accordance with this law.

(2). There must not be created other than the contracts referred to in paragraph 1 relating to the sale of the vehicles in question, and who do not respect the vehicle turnover taken agreements, not provided by this contract.

Control provisions



§ 22. For the notification of a vehicle for the registration and for the notification of change of ownership of a vehicle must be for customs and tax administration presented evidence that, in the interests of tax after this law is no impediment for the vehicle registration regulation. However, paragraph 2. For the notification of registration of a vehicle for up-or nedvejning shall be subject to proof of the paid registration fee in accordance with the rules laid down by the tax Minister.

(2). A vehicle declared or caused to be reported to the registration of an establishment registered under section 14, may nevertheless be registered against the company for customs and tax administration submits statement on vehicle tax adjustment and proof of your company's registration.

(3). Tax Minister may permit the registration of certain categories of vehicles shall be exempt from tax in accordance with article 2, this can be done without presentation of the proof referred to in paragraph 1.

(4). Customs and tax administration shall draw up detailed rules for granting expedition, etc.

§ 23. (Repealed) § 24. Chassis number or marking on a motor vehicle chassis shall not be removed or modified.

(2). Ihugning or genius carving, etc. of the chassis number or frame marking must take place during the verification performed by a vision company.

(3). For motor vehicles covered by a life insurance that is rebuilt after having been destroyed by accident, explosion, fire, etc., check ihugning or genius carving, etc. of the chassis number or frame marking by the insurer or its representative.
§ 25. Customs and tax administration may require any vehicle manufactured for overhaul, as it is considered necessary for fiscal reasons. Any buyer, seller or supplier of vehicles or parts for the manufacture of vehicles shall, on request, provide the Customs and tax administration, a motor Appeal Board or the national tax Tribunal the necessary information to use in the calculation of the levy. Any user of the motor vehicles covered by paragraph 3 (a), paragraphs 1, 3, 4 or 9, section 3 b, paragraph 1, and article 3 c, paragraph 1, shall, on request, provide the Customs and tax authorities the information necessary for the calculation of the levy.

(2). Customs and tax administration has, if deemed necessary, at any time against proper identification access without a court order to make inspections at registered establishments, as well as with other companies that sell taxable commercial vehicles. Customs and tax administration has, in accordance with the same rules as mentioned in 1. point, access to inspect vehicles, accounting records, other financial material, as well as correspondence, etc. with these companies. To the extent that information as mentioned in 2. points are registered electronically, include the authorities ' access to these information also a electronic access to them.

(3). The owners of the undertakings and the persons employed in enterprises must provide customs and tax administration the necessary guidance and assistance in execution of those referred to in paragraph 1-2 overhaul.

(4). The who has taken over the seller's rights after a contract for the sale of a new vehicle or otherwise have financed in whole or in part this shall upon request provide customs and tax administration any information for use by the monitoring of the calculation of the charge of the vehicle.

(5). Customs and tax administration may with insurance companies, and automobile repair shops m m obtain any information, which is necessary for the control of the rules laid down in articles 7 and 7A.

section 26. The police provide customs and tax administration assistance to the implementation of the verification under section 25 or section 26 (a). The Minister may, in accordance with the negotiation with the tax Minister lay down detailed rules on the subject.

section 26 (a). At the request of the Customs and tax administration, the master of a vehicle to prove and say who owns the vehicle.

(2). The driver must also inform on matters of importance to the authorities ' decision of whether the vehicle is to be taxed or taxed properly. The information must, however, be granted only in so far as the driver has knowledge of it.

(3). The driver fails to comply with a request under paragraph 1 or 2, the Customs and tax administration may request the police to involve vehicle licence plates.

Criminal provisions



§ 27. With fine punished anyone who intentionally or grossly negligently, 1) shall give false or misleading information or conceals information to use for tax controls, 2) violates section 9, paragraphs 1 and 2, article 16, article 17, paragraph 3, section 19, section 20, section 21, paragraphs 1 and 2, § 24, § 25, paragraphs 1, 3 and 5, 3) uses a taxable vehicle, which is not taxed, or for which no authorization is granted in accordance with the provisions of section 3 (a) (1), 3, 4 and 10, section 3 b, paragraph 1, and article 3 c, paragraph 1, 4) uses a taxable vehicle is exempt from tax, or of whom paid tax in accordance with the provisions of § 5, section 5 (a), paragraphs 1 and 2, article 6, paragraph 1, section 6 (a), paragraph 1, or article 6 b, paragraph 1, in breach of the conditions under which the exemption or tax adjustment after the relevant provision , 5) fails to comply with an injunction granted under section 18, paragraph 1, concerning the indication for shorter periods than a month, 6) uses a vehicle that is deregistered by the vehicle register in accordance with the rules on repayment of duty for older vehicles in previous legislation, 7) in this country uses a taxable vehicle that is deregistered by the vehicle register, and for which there are established tax in accordance with the rules for the reimbursement of tax in connection with export without prejudice to article. section 7 (b) and (c).

(2). 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.

(3). The perpetrators of one of the listed offences with intent to evade the Treasury charge punishable by fine or imprisonment up to 1 year and 6 months, unless a higher penalty is inflicted for criminal code section 289.

(4). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.

(5). sections 18 and 19 of the law on the levying of taxes and duties, etc. shall apply mutatis mutandis to cases of violation of this law.

section 28. (Repealed).

Other provisions



section 29. A car that is first registered before the 25th. April 2007, and which is then recorded for the first time in the vehicle register as a van with a maximum authorized mass not exceeding 2 tonnes, taxed under section 5 of the basic regulation. However, section 29 (b), except that item car after owner's choice either taxed with 1) 95 per cent addition to the tax-free amount or 2) 50% in addition to the tax-free amount combined with payment of ongoing tax under section 20 (a), paragraph 2, of the Act the law after the rates for commercial vehicles with a maximum authorised weight in the range 2001-2,500 kg.

(2). Paragraph 1 shall apply mutatis mutandis to a van, 1) that have been exempted from the registration fee under section 2 If the conditions for the exemption ceases, or 2) for what were previously paid compensation pursuant to section 7 (b), but which is registered on the new vehicle in the register.

section 29 (a). A van that is taxed at 30 per cent addition to the tax-free amount, taxed with 95 per cent addition to the tax-free amount, if the car is re-registered in the vehicle register from a permitted gross vehicle weight exceeding 2 tonnes to a maximum authorised weight of 2 tonnes or less. In addition, paragraph 5 apply to fiscal adjustment, see. However, section 29 (b).

(2). The part of the car's value, there is a registration fee from the previous tax adjustment calculated in accordance with the rules for used vehicles in section 5 on the basis of the vehicle's taxable value before nedvejningen, offset by the establishment of the new registration fee.

(3). In the same way as mentioned in paragraphs 1 and 2 are taxed a van, of which tax is payable under section 20 (a), paragraph 1, of the Act law, if the car will be repatriated to another permissible total weight. However, this does not apply if the car will be repatriated to a permitted gross vehicle weight exceeding 2 tonnes, since such a re-registration can be done without the car taxed again.

section 29 (b). A van that is taxed under section 29 or section 29 (a), taxed under section 4 shall cease, if the car is undoubtedly to be constructed and equipped for the carriage of goods or have a maximum authorised weight of which does not exceed 4 t. Levy, however, shall be reduced in accordance with the rules for used vans in section 5 with 95%, respective 50 per cent of the portion of the product the car's taxable value before reconstruction excess of 16900 USD (2010-level). The amount will be adjusted for personal tax law § 20.

section 30. (Repealed).

Date of entry into force and transitional provisions



section 32. The law shall enter into force on the 1. November 1971. Article 33, paragraph 3, and § 34, however, enters into force on 1 January. June 1971.

(2). (Transitional provision, omitted).

section 33. There must not be taxed under this law of the vehicles, as at the date of entry into force of the law is taxed in accordance with the provisions of the previous legislation.

(2). A vehicle has been exempted or been corrected with a reduced in accordance with the provisions of the previous legislation, and where the conditions for tax relief or tax reduction no longer complied with, must be taxed in accordance with this law.

(3). Motor vehicles, which is corrected with half a charge under section 5, paragraph 2, of lovbekendtgørelse nr. 151 of 30. April 1966 or § 2, paragraph 4-5 of law No 21/92. 197 of 23. in May 1969, may without further fiscal adjustment should be framed as motor cars. The vehicles can still use the yellow/black number plates.

§ 34. (Repealed).

section 35. The law does not apply to the Faroe Islands and Greenland.

The Danish Ministry of taxation, the 1. July 2011 P.M.V. Peter Glynn Henningsen ceiling/

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