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

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

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

For the purposes of this Regulation, the tax on fuel consumption and so on for certain person and goods vehicles (fuel consumption tax sloven) shall be announced, cf. Law Order no. 835 of 1. July, 2011, with the changes resulting from paragraph 1 of Law No 1384 of 28. December 2011.

The changes resulting from paragraph 15 of Law No 513 of the seventh. June 2006 has not been included, as these changes have not come into force. 1)

Aftaxable vehicles

§ 1. A tax is being given, including the addition to the treasury for this law, of the following vehicles, if the car is to be registered in the Vehicle Register, in accordance with the registration of vehicles :

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

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

Cars are not subject to the tax of cars registered on the border plates or the test marks.

Paragraph 2. Until 31. In December 2012, taxable shall be subject to paragraph 1. Not a single car that uses electricity or hydrogen as a propeller.

Tax Base

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

Tax size

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

A. Gas-driven cars, etc.
Tax per. Half a half. per car
Kilometers per. liter at least
20,0
290
Below
20,0
but not below
18.2
560
Below
18.2
but not below
16,7
830
Below
16,7
but not below
15.4
1.110
Below
15.4
but not below
14.3
1.380
Below
14.3
but not below
13.3
1.650
Below
13.3
but not below
12,5
1.920
Below
12,5
but not below
11,8
2.190
Below
11,8
but not below
11,1
2.460
Below
11,1
but not below
10.5
2.730
Below
10.5
but not below
10.0
3.010
Below
10.0
but not below
9.1
3.540
Below
9.1
but not below
8.3
4.100
Below
8.3
but not below
7.7
4.640
Below
7.7
but not below
7.1
5.180
Below
7.1
but not below
6.7
5.720
Below
6.7
but not below
6.3
6.270
Below
6.3
but not below
5.9
6.810
Below
5.9
but not below
5.6
7.350
Below
5.6
but not below
5.3
7.910
Below
5.3
but not below
5.0
8.450
Below
5.0
but not below
4.8
8.990
Below
4.8
but not below
4.5
9.530
Below
4.5
10.080

B. Diesel-driven cars, etc.
Tax per. Half a half. per car
Usage
Equation
Kilometers per. liter at least
32,1
-
80
Below
32,1
but not below
28,1
-
370
Below
28,1
but not below
25.0
-
660
Below
25.0
but not below
22.5
290
720
Below
22.5
but not below
20,5
560
790
Below
20,5
but not below
18.8
830
850
Below
18.8
but not below
17.3
1.110
920
Below
17.3
but not below
16,1
1.380
990
Below
16,1
but not below
15,0
1.650
1.060
Below
15,0
but not below
14.1
1.920
1.140
Below
14.1
but not below
13.2
2.190
1.210
Below
13.2
but not below
12,5
2.460
1.290
Below
12,5
but not below
11,9
2.730
1.360
Below
11,9
but not below
11,3
3.010
1.420
Below
11,3
but not below
10.2
3.540
1.570
Below
10.2
but not below
9.4
4.100
1.710
Below
9.4
but not below
8.7
4.640
1.840
Below
8.7
but not below
8.1
5.180
2.000
Below
8.1
but not below
7.5
5.720
2.110
Below
7.5
but not below
7.0
6.270
2.250
Below
7.0
but not below
6.6
6.810
2.410
Below
6.6
but not below
6.2
7.350
2.540
Below
6.2
but not below
5.9
7.910
2.670
Below
5.9
but not below
5.6
8.450
2.830
Below
5.6
but not below
5.4
8.990
2.970
Below
5.4
but not below
5.1
9.530
3.160
Below
5.1
10.080
3.300

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

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

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

§ 3 b. For diesel-driven persons and goods vehicles as referred to in section 1 (1). One is paid a $1,000 $. a year if the particle emissions are either not measured or measured to more than 5 milligrams per litre. kilometres of type-approval pursuant to Council Directive 70 /220/EEC of 20. This March 1970 on the approximation of the laws of the Member States relating to measures against atmospheric pollution caused by motor vehicles or in accordance with Regulation (EC) No 2 of the European Parliament and Council 715/2007 concerning the type-approval of motor vehicles with regard to emissions from light passenger cars and light commercial vehicles (Euro 5 and Euro 6), on access to repair and maintenance information on vehicles.

Paragraph 2. No allowances shall be paid pursuant to paragraph 1. 1 for a car if the car subsequently has been fitted with an approved particle filter. The verification of the approved and operational particulate filter is carried out by an inspection company. The Management Board shall lay down rules for the approval of these particulate particulate filters and for the inspection to be carried out. The duty to pay the markup shall lapse from the date on which the customs and tax authorities receive a notification from the company that the disconnected particle filter is approved and works.

Tax period and repayment

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

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

Paragraph 3. Where a taxable car is reported to the Vehicle Register, its tax period shall be truncated during the remaining days of that period. Registered a replacement vehicle shall be subject to the taxable person in accordance with the requirements referred to in paragraph 1. 1 established rules. In the case of notification to the Vehicle Register of the second owner (user) of the car, the tax period shall be truncated for the remaining days of the period in question and the taxable person shall be relodging after the period referred to in paragraph 1. 1 established rules.

Paragraph 4. Repayment of tax as a result of the tax-period truncation referred to in paragraph 1. 3 takes place to the person whose name the car is registered on the tax due. The repayment shall be made without prior application. In the repayment, the payment may be offset by the due but not paid tax, cf. § 4, as well as for the due, but not paid condition and parking charge, cf. The traffic code section 122 b.

Charges

§ 5. The tax shall be incumliable to the person whose name the car at the start of the tax period is recorded. If the vehicle is registered for a user as well as an owner, the levy shall be borne by the tax on both.

Paragraph 2. If the car at the start of the fiscal period has passed to the second owner (user) without this report to be notified to the Vehicle Registry, the tax shall also be incumdated to the new owner (user).

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

Paragraph 4. In the case of proof that the car is shown by the 15th. in the month before the beginning of the fiscal period begins to the second owner (user), the tax on the new owner (user) is the sole owner of the new owner (s), even if the replacement is not notified to the Vehicle Register.

Paragraph 5. If notification to the vehicle register resulted in an unwarranted registration of a vehicle in a name other than the notifier, the levy shall be borne by the notifier.

Paragraph 6. If a car in violation of the law on registration of vehicles is not registered in the Vehicle Register, the levy shall be incumbable to the registration of the vehicle.

Exemptions, etc.

§ 6. Exemption of the levy shall be :

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

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

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

4) Ambulances.

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

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

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

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

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

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

3) International organisations and institutions which Denmark is a member of, and the persons of such organisations, persons, including experts, who perform the functions of the organisations or institutions concerned and the Member States ' bodies ; representatives in and envoys of such organisations and institutions.

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

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

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

§ 8. No payment shall be paid by a vehicle exempt from registration after paragraph 2 (2). 4, on the registration of vehicles.

Other provisions

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

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

Paragraph 3. The tax minister shall lay down detailed rules for the calculation of the calculation of the tax on the calculation of the changes and shall take, in particular, the date of the time of transition to the changed tax amounts.

§ 10. A receipt shall be issued for payment of payment.

§ 11. If the levy is not paid in a timely manner, the vehicle's licence plates shall be withdrawn without delay. This is done by police action at the request of the customs and tax administration. The vehicle which is wholly or partly liable for the levy shall not be able to have the vehicle registered before the payment of the levy.

Paragraph 2. section 6 and 7 of the Act on the levying of taxes and duties, etc. shall apply mutatis muted to the levying of the levy under this law.

Paragraph 3. Interest rates pursuant to Section 7 of the levying of taxes and duties, etc. and fees pursuant to section 6 of the levying of taxes and levies, etc. shall not be reimbursed for repayment of the tax pursuant to Article 4 (2). 3.

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

§ 13. (The case).

§ 14. (The case).

Penalty provisions

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

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

2) calculation of the size of the tax ; or

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

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

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

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

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

4) incidentally, a vehicle is used or registered in breach of the vehicle ' s registered nature and use.

Paragraph 3. The provisions adopted pursuant to the law may be punished for the penalties provided for intentional or gross negligent provisions in the regulations.

Paragraph 4. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

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

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

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

Entry into force

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

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

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

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

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


Law No 1384 of 28. December 2011 (Regulation of the current car charges and other charges, etc.) 3) includes the following entry into force :

§ 7.

Paragraph 1. The law shall enter into force on 1. January 2012.

Two-sixteen. (subtly).

Paragraph 17. sections 1 and Section 6 have effect on periods of tax starting on 1. January 2013, or later. For tax periods initiated at the latest by 31. In December 2011, the tax on the rules in force in section 3 (3) shall be followed. 1, A and B, in the fuel consumption tax slots-.

Paragraph 18. For tax periods starting on 1. of January 2012 or later, and to, and with periods of fiscal commenced, no later than 31. In December 2012, the levy shall be charged for petrol-driven vehicles in accordance with the rules laid down in section 3 (3). 1, A, in the fuel consumption tax slots, with the following amounts :

A. Gas-driven cars, etc.
Tax per. Half a half. per passenger car
Kilometers per. liter at least
20,0
280
Below
20,0
but not below
18.2
540
Below
18.2
but not below
16,7
800
Below
16,7
but not below
15.4
1.060
Below
15.4
but not below
14.3
1.320
Below
14.3
but not below
13.3
1.580
Below
13.3
but not below
12,5
1.840
Below
12,5
but not below
11,8
2.100
Below
11,8
but not below
11,1
2.360
Below
11,1
but not below
10.5
2.620
Below
10.5
but not below
10.0
2.880
Below
10.0
but not below
9.1
3.390
Below
9.1
but not below
8.3
3.930
Below
8.3
but not below
7.7
4.450
Below
7.7
but not below
7.1
4.960
Below
7.1
but not below
6.7
5.490
Below
6.7
but not below
6.3
6.010
Below
6.3
but not below
5.9
6.520
Below
5.9
but not below
5.6
7.040
Below
5.6
but not below
5.3
7.580
Below
5.3
but not below
5.0
8.100
Below
5.0
but not below
4.8
8.610
Below
4.8
but not below
4.5
9.140
Below
4.5
9.660

Paragraph 19. For tax periods starting on 1. of January 2012 or later, and to, and with periods of fiscal commenced, no later than 31. In December 2012, the tax on consumption for diesel-driven vehicles in accordance with the rules laid down in section 3 (3) is charged. 1, B, in the fuel consumption tax slots, with the following amounts :

B. Diesel-driven cars, etc.
Tax per. Half a half. per car Usage
Kilometers per. liter at least
32,1
-
Below
32,1
but not below
28,1
-
Below
28,1
but not below
25.0
-
Below
25.0
but not below
22.5
280
Below
22.5
but not below
20,5
540
Below
20,5
but not below
18.8
800
Below
18.8
but not below
17.3
1.060
Below
17.3
but not below
16,1
1.320
Below
16,1
but not below
15,0
1.580
Below
15,0
but not below
14.1
1.840
Below
14.1
but not below
13.2
2.100
Below
13.2
but not below
12,5
2.360
Below
12,5
but not below
11,9
2.620
Below
11,9
but not below
11,3
2.880
Below
11,3
but not below
10.2
3.390
Below
10.2
but not below
9.4
3.930
Below
9.4
but not below
8.7
4.450
Below
8.7
but not below
8.1
4.960
Below
8.1
but not below
7.5
5.490
Below
7.5
but not below
7.0
6.010
Below
7.0
but not below
6.6
6.520
Below
6.6
but not below
6.2
7.040
Below
6.2
but not below
5.9
7.580
Below
5.9
but not below
5.6
8.100
Below
5.6
but not below
5.4
8.610
Below
5.4
but not below
5.1
9.140
Below
5.1
9.660

k. 20 and 21. (subtly).

Treasury Department, the 20th. June 2012

P.M.V.
Jens Rochner

/ Lene Skov Henningsen

Official notes

1) The law relates to section 4 (4). 4, section 10 and section 11 (4). 1.

2) This wording of Article 3 (3). 1 shall apply to tax periods starting on 1. January 2013, or later.

3) The law relates to section 3, paragraph 1. 1.