Completion of the Law on motor vehicle registration tax and so on. (registration tax slop)

This shall be allowed to declare the registration tax of motor vehicles and so on. (registration tax slop), cf. Law Order no. 836 of 1. July 2011, with the changes resulting from paragraph 2 of Law No 399 of 9. May, 2012, lov # 411 of 11. May 2012 and Section 2 of Law No 481 of 30. May 2012.

Aftaxable vehicles

§ 1. A tax shall be paid to the state of motor vehicles, which shall be registered in the Vehicle Register, subject to the registration of vehicles, and of trailers and semi-trailers for such motor vehicles. However, the non-charge of the registration of vehicles registered on the border plates or the test marks shall not be replied to. The tax will be replied to in the case of a vehicle ' s first registration, unless otherwise provided by the provisions of this Act.

Paragraph 2. Furthermore, there is an answer charge of motor vehicles referred to in sections 4 and 5 and foreign anthem, registered with foreign plates, and used by a resident, cf. § 3 (a) (a) 9.

Paragraph 3. The taxation of vehicles as referred to in paragraph 1 shall be given. 1, as after repair or rebuilding not in a tax point of view, the same as a previous tax-enriched vehicle, cf. However, sections 7 and 7 a. The tax will be answered before a vehicle is used after repair or rebuilding. The charge for a motor vehicle is to be recalculate in section 3 a (a). 3 and 4, or § 3 a, paragraph 9, and section 3 c (3), 1, which is not subject to a repair or restructure, identical to the engine of the vehicle for which a tax has previously been calculated. Executing the motor vehicle after repair or restructure under the rules in section 3 a, paragraph. 3 and 4, or § 3 a, paragraph 9, and section 3 c (3), Paragraph 1 shall be paid in accordance with the rules laid down in section 3 (a). 3 and 4, and section 3 c (3), 2. The charge for a motor vehicle is to be recalculate in section 3 (b) (b). 1, which is not subject to a repair or restructure, identical to the engine of the vehicle for which a tax has previously been calculated. Executing the motor vehicle after repair or rebuilding under the rules in section 3 (b) (b). Paragraph 1 shall be paid in accordance with the rules laid down in section 3 (b). 2.

Paragraph 4. Motor vehicles made available to a resident worker of an establishment with a location or establishment in another EU/EEA country, as well as motor vehicles which, by a resident self-employed person who are established or performing, in the case of services of another EU/EEA country, the use of the self-employed person in another EU/EEA country shall not be taxed in accordance with this law unless the engine vehicle is essentially to be used for the purpose of the essential use of the vehicle in Denmark ; or, in fact, used in this way, cf. § 3 (a) (a) 1.

Paragraph 5. A motor vehicle covered by paragraph 1. 4 are considered to be used in the essential term in Denmark or, in fact, been used in this way, if :

a) the motor vehicle within a 12-month period shall be used or has actually been used at least 183 days in Denmark ; and

b) the motor vehicle within a 12-month period, odor, in commercial terms abroad, shall be used or, in fact, been used less than the total odor odor of private and commercial driving in Denmark.

Paragraph 6. For the application of paragraph 1. 5 comprises journeys in Denmark, both private and commercial. Drone abroad includes business driving. The country includes both EU/EEA countries and third countries. In the case of commercial driving abroad, it is also a matter of driving to and from the place of residence in Denmark and the workplace abroad, including the part of the road that is taking place in Denmark. Private driving abroad is not included in terms of the commercial use abroad. Where the vehicle is used in private, both in Denmark and abroad, private use only in Denmark is taken into account.

Paragraph 7. The customs and tax administration may, at the end of a 12-month period, derogate from the criteria referred to in paragraph 1. 5, so that a vehicle is not subject to excise duty.

§ 1 a. A vehicle that is taxed in accordance with this law and which thermoscs or be weighed up by one of the weight limits of the maximum permissible maximum weight of the vehicle, which is due to the tax correction, or one of the permissible weight limits for the vehicle ' s authorised use of the vehicle, the total weight that applies at the time of registration of the register or the weightings shall be repaid in accordance with the rules applicable to used vehicles in § 4 or § 5.

Paragraph 2. The portion of the vehicle ' s value, which is the registration tax from the previous tax correction, in accordance with the rules for used vehicles in § 4 or 5 on the basis of the taxable value of the vehicle before the reduction, is resided by the uptake of the new ; Registration tax. Overshooting registration tax will not be recovered. By weighing down to 3 tonnes or less by a van that is tax-enriched in accordance with section 5 (5). TWO, TWO. pkt., at most, can be offset by 56.800 kr.

Paragraph 3. The provision does not apply to cars covered by sections 29 to 29 b.

Tax Exclution

§ 2. The exemption for tax is :

1) vehicles belonging to the king and his spouse, members of the king-house, which are children of Danish kings, or for who is laid down in the section 11 of the Basic Law, as well as their widows ;

2) passenger vehicles and vans as referred to in section 5 (5) ; 1, 2 and 8 exclusively by Danish state institutions, except for vehicles employed in commercial terms with private operators,

3) vehicles specially designed and exclusively used in the extraction of fire-extinguishing and rescue tasks, and vehicles used exclusively by contingency commissions and are not employed in commercial terms by private individuals ; traders,

4) ambulances and armoured vehicles specially designed and only used for ambulance and armoured vehicles,

5) vehicles which are authorised to use the carriage of passengers only for commercial passenger services,

6) vehicles authorized to use the public service traffic in accordance with the rule of cab services and so on exclusively for the use of ordinary regular services for a traffic company subject to the law on road carriers,

7) vehicles referred to in section 5 (a), 1 that

a) nursing homes, senior centres and similar institutions, where appropriate, with reduced set of semen, may be used in the case of the carriage of own occupiers or residents who have been searched for activities at the institution in order to maintain their physical or mental health services ; skills ;

b) have been exempted from the duty of weights by weight of levies, section 16 or covered by Section 7 of the tax on fuel consumption for certain passenger cars and, where applicable, of reduced seats used by or to use for wheelchairs users ;

c) where appropriate, with reduced seat numbers only for the commercial transport of patients and donors (sickness transport vehicles),

d) specially designed for the commercial transport of theatre and orchestra groups, films and television teams and their equipment. The vehicle must not be used for private passenger transport.

(e) of the driving schools alone shall be used for educational purposes. The vehicle must not be used for private passenger transport.

8) vehicles with maximum laden mass exceeding 4 tonnes,

a) which are undoubtedly designed and equipped for the carriage of goods. There shall be no other person from the driver ' s space other than those required for the loading of the goods transported. However, the use of vehicles for the carriage of persons employed by the owner of the person (user) to or from the workplace where they are to use the equipment shall be used. The vehicles must not be used for private passenger transport unless they are authorised to run a course on a recording or a student who has completed an education. However, the vehicles may be used for the private transport of sports equipment, which is of a nature or quantity, that it may be transported in a vehicle of this size, and in connection with the private transport of persons in the cab and to the carriage of persons ; inhabitable

b) specially designed as a library or for commercial purposes, such as dental clinics, carts, trailers, mobile offices, garage cars and the like. The vehicle must not be passed on to persons outside the driver ' s cab. The vehicles must not use private passenger services ;

c) specially designed for transport and residence for daycare establishments. Vehicle vehicles may not be used for the second private carriage of passengers.

9) motor vehicles, which are undoubtedly designed and specially designed for the carriage of manpower and equipment (crew carts). The passenger cabin must be designed to carry at least four persons and at least one seat behind the front seats. The cabin must be separated from the stock or room of the goods. The carriage of goods or goods shall be of a greater surface than the passenger cabin. The vehicle may only be used for transport to and from the company ' s jobs of equipment, tools and materials and to the transport to and from the jobs of persons who work in the owner's or user's company. The vehicle must not be used for private passenger transport. The vehicle must be marked in a clear manner the name of the establishment. The exemption shall be subject to the fact that vehicles of the same factory mark are not placed on the market with similar bodywork equipment (station wagons o.lign),

10) motor vehicles mainly designed to extract another vehicle or a working tool and be used exclusively for traction for vehicles or working equipment not covered by Clause 1 or which are exempt from tax. Vehicle vehicles must not be used for the carriage of passengers to a further extent than those referred to in paragraph 1. 8 Member States,

11) motor vehicles, which are mainly designed as a work instrument and only used as such,

12) the trailers and semi-trailers, which are undoubtedly designed and designed for the carriage of goods by road. The trailers and semi-trailers shall not be used for the carriage of passengers unless they are authorised to carry out the running of the procession or of the students who have completed training ;

13) trailers intended for inhabitation and are not used for passenger transport ;

14) Electri-powered motor vehicle if the vehicle is registered for registration by the end of 2012,

15) vehicles as referred to in section 6 (a), 1 approved for the carriage of at least one person in wheelchairs. These vehicles may not subsequently be taxed later according to section 6 (a),

16) vehicles which, according to the rules laid down by the tax minister, are used solely for the exchange of foreigners, including those with fixed living marker on the Faroe Islands or Greenland ;

17) vehicles which a company provides and uses for the necessary testing of components produced by the undertaking for vehicles ;

18) specially designated vehicles, which recognised non-profit-making organisations, acquire and use for test cars for the disabled,

(19) vehicles temporarily registered for use during events held by or in conjunction with the Danish Government ;

20) vehicles used exclusively in closed animal parks with free-range live animals which have access, and

21) hydrogen powered motor vehicle, if the vehicle is notified for registration by the end of 2012.

Paragraph 2. The tax minister may, to the extent that it is necessary or appropriate in order to comply with Treaty obligations, establish rules on the charging of duty on vehicles belonging to :

1) foreign Member States ' diplomatic representations and those of such representations attached to persons ;

2) foreign states ' consular representations and those of such representations attached to persons ;

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, together with the Member States ; representatives in and envoys of such organisations and institutions.

Paragraph 3. A vehicle which has been exempt from the levy referred to in paragraph 1. 1-2, in accordance with section 4 to 6 b, when the conditions for the exemption are no longer fulfilled.

Paragraph 4. The Tax Exclusions shall lay down detailed rules for the exemption from the tax exemption provided for in paragraph 1. 1, no. 17 and 18.

§ 3. In accordance with rules laid down by the tax minister, customs and tax authorities may grant exemption from the levy of motor vehicles which are brought by Danish nationals by means of the transfer from the Faroe Islands or Greenland ; and which must be used in this country, during a stay of the 12-year period, but in circumstances where the vehicle registration is compulsory. The vehicle must be paid for the vehicle and the vehicles must have been used by the aircraft in the Faeroe Islands or Greenland for at least one year immediately prior to the entry into force of the registration and the relocation must be in the last 12 years in the territory of the Faeroe Islands, say for at least five years in the Faeroe Islands or Greenland. The authorization shall cover only the movement of vehicles and is disposed of by a disposable vehicle. Exceeds the duration of the period covered by the authorisation or dispose of the motor vehicle, the charge shall be discharged by the amount that should have been paid at the time of the vehicle being registered under the register.

Paragraph 2. For new cars equipped with the belt alarms, the levy shall be reduced by 200 kr. per element alert. The maximum reduction may be given for 3 alarms. For new diesel-powered passenger cars, where the emission of particles is not more than 5 milligrams per litre. A kilometre of the tax shall be reduced by 3 500. over the years 2007 to and by 2010. For new vans in category N1, where the emission of particles is not more than 5 mg per head. One kilometre, the tax will be reduced by 3.500 kroner. over the years 2007 to and 2011. The emission 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 anti-air pollution measures caused by motor vehicle emissions and subsequent amendments thereto.

Paragraph 3. Fraferred in paragraph 1. 2 is conditional on the equipment dismay have been fitted to the plant or operator.

Paragraph 4. For used cars and motorcycles that are registered 1. in this country, cf. ~ 10 (1)) 3, the tax shall be reduced by 60 kr.

§ 3 a. The customs and tax administration shall decide on an application for a motor vehicle covered by paragraph 1 (1). 4, as provided for in this law, in accordance with this law, Section 1 (1). 5.

Paragraph 2. Appeers shall be required to decide on the decision of the customs and tax administration under paragraph 1. 1 shall make a declaration that the engine vehicle is covered by Section 1 (1). 4, as well as where and to which extent the vehicle is to be used within a 12-month period, cf. Section 1 (1). 5.

Paragraph 3. The tax administration may, upon application, permit the tax of the taxable motor vehicles to be taxable, as set out in the case of the taxable person. Section 1 (1). 5, may be paid quarterly in advance. The levy shall be

1) in the case of vehicles between 0 and 3 months old, from the first registration or commissioning time, whether in Denmark or abroad, 2%. of the calculated registration fee per year ; started month after initial registration or commissioning time of the first three months,

2) in the case of vehicles entering the entry into force of the registration of a registration period over three months from the first registration or commissioning time, whether in Denmark or abroad, 1%. of the calculated registration fee per year ; started month in the following 33 months, and

3) in the case of vehicles entering the entry into force of the registration of the entry into service, the age of the first registering or commissioning time of the entry into service shall not be less than 36 months from the date of entry, whether in Denmark or abroad, and a half-per. of the calculated registration fee per year ; started month in the following months.

Paragraph 4. In addition, the payment shall be added to that part of the calculated registration fee, which shall be paid in accordance with the payment. The interest rate shall be made by the Danish Statistics Denmark at the time of the duty calculation at the latest published average lending from financial institutions to non-financial companies which are available on the basis of the date of duty. 1. January, respectively, respectively. 1. July. For the first time, a deposit shall be paid equivalent to the tax and interest of the first quarter of the year, and shall be charged with the recovery of any restander on the registration ratio.

Paragraph 5. For the payment of tax and interest in accordance with paragraph 1. 3 and 4 shall be liable for the vehicle which shall make the vehicle available to the resident worker.

Paragraph 6. Duty of payment in accordance with paragraph 1. 3 and 4 shall terminate at the end of the month in which the obligation to register in Denmark or where the motor vehicle is deleted from the scheme, cf. Section 1 (1). 3. Discet the obligation of registration, or is deleted, the engine vehicle of the scheme, cf. Section 1 (1). 3, reimburse the customs and tax administration deposits and too much paid duty and interest for the period. The customs and tax administration shall also reimburse the deposit when the amount of the tax is paid or that it is taxed in accordance with paragraph 1. 8.

Paragraph 7. At the time the vehicle is deleted from the scheme, cf. Section 1 (1). 3, shall determine duties and tax administration on the basis of Article 10 of the applicable taxable value of the vehicle ' s current taxable income. If the levy paid in accordance with paragraph 1 3 exceeds the calculated tax after 1. pkt., the difference is repaid. If the levy paid in accordance with paragraph 1 3 is less than the calculated tax after 1. PC, the difference shall be charged.

Paragraph 8. Exhicrates a motor vehicle that so far has been duty-free, cf. Section 1 (1). 4, for a person or an undertaking not covered by Section 1 (1). In the case of sale or other transfer, the remainction of the levy shall be deferred unless the motor vehicle tax is rectified in accordance with section 4.

Niner. 9. The provisions of paragraph 1. 1-8 shall apply mutatis muth to motor vehicles registered with foreign plates.

Paragraph 10. On application, for the purposes of the application of the vehicle, the vehicle registered as caravans abroad, when the vehicle of a herder is exclusively used for commercial passenger services in this country, shall be exempt.

Paragraph 11. The tax minister may lay down rules on the notification and display of authorisation and on the payment of the measures referred to in paragraph 1. 1-10 mentioned charges and additions.

§ 3 b. The customs and tax administration may, upon application, permit the levy to be paid in accordance with paragraph 1 to the tax on non-registered leasing vehicles registered for time-limited. 2 and 3 when the motor vehicle belongs to a establishment or fixed operation situated in this country or abroad and when the vehicle is in a time-limited period in accordance with a written agreement leases to a natural or legal person who is residing here in the country. The contract must contain precise information about the agreed lease period. The application must be submitted by either the leased or the person who leases the vehicle.

Paragraph 2. A levy shall be paid for vehicles to be registered in accordance with the traffic law. The duty of registration and the taxable person shall enter the date on which the vehicle is used here in the country of a herding. The levy shall be charged for the duration of the contract-established lease term. The levy shall be

1) in the case of vehicles between 0 and 3 months old, from the first registration or commissioning time, whether in Denmark or abroad, 2%. of the calculated registration fee per year ; started month after initial registration or commissioning time of the first three months,

2) in the case of vehicles entering the entry into force of the registration of a registration period over three months from the first registration or commissioning time, whether in Denmark or abroad, 1%. of the calculated registration fee per year ; started month in the following 33 months, and

3) in the case of vehicles entering the entry into force of the registration of the entry into service, the age of the first registering or commissioning time of the entry into service shall not be less than 36 months from the date of entry, whether in Denmark or abroad, and a half-per. of the calculated registration fee per year ; started month in the following months.

Paragraph 3. In addition, the payment shall be added to that part of the calculated registration fee, which shall be paid in accordance with the payment. The interest rate shall be made by the Danish Statistics Denmark at the time of the duty calculation at the latest published average lending from financial institutions to non-financial companies which are available on the basis of the date of duty. 1. January, respectively, respectively. 1. July.

Paragraph 4. For the payment of the tax and interest in accordance with paragraph 1. 2, 3, 7 and 8 lifts the lease. Permitted by a lease pursuant to paragraph 1. SIX, THREE. PC, the transferee shall be liable to the lease for the payment of tax and interest.

Paragraph 5. Ayearning the one in paragraph 1. 1 Contracted Lease Term, customs and tax administration may permit the charge for the time-limited period to be paid in accordance with paragraph 1. 2 and 3, where the application for this is submitted, within 14 days before the date of the contract expires. A written agreement between the intrinsic user and the lease must be available at the time of the application. The Agreement shall contain details of the exact time period for which the contract is extended.

Paragraph 6. If the lease is changed or disconnected or the leased vehicle is changing the tax identity, the plates shall be issued and the vehicle is reported from the Vehicle Register. However, this does not apply if the lease is issued by the lease and another at the same time, as leased, in the lease agreement on the unchanged terms and leasing company has notified the identity of this new lease and time of shift of leased leases to customs and tax administration before the change occurs. The customs and tax administration may, by the way, permit the transfer of a portfolio of lease contracts as part of a restructuring or sale of the lease, and the lease contracts shall also remain unchanged, that the transfer is not attributed ; action after 1. Act. Interrupting a lease contract as mentioned in 1. pkt., customs and tax administration shall repay the tax with interest which may be paid too much for the lease term.

Paragraph 7. At the time when the lease is interrupted or where the vehicle is deleted from the scheme, cf. Section 1 (1). THREE, FIVE. and 6. PC, customs and tax administration shall determine, in accordance with section 10, the current taxable value of the vehicle ' s current taxable value. If the levy paid in accordance with paragraph 1 2 exceeds the calculated tax after 1. pkt., the difference is repaid. If the levy paid in accordance with paragraph 1 2 is less than the calculated tax after 1. PC, the difference shall be charged.

Paragraph 8. If the vehicle registration plate at the end of the lease is not available in a timely manner, the vehicle registration plates at the request of the customs and tax administration shall be withdrawn as soon as possible at the time of the police operation. In the event of a subsequent payment, the charge and interest shall be paid for the period expiring from the end of the lease on the vehicle's licence plates or removed. Tax and interest rate shall be required per started month to which the deadline is exceeded, cf. paragraph Two and three. The tax minister may lay down detailed rules on this subject.

Niner. 9. A written lease shall be drawn up in the case of leased vehicles to be taxed in accordance with paragraph 1. Two and three. The contract must convert the vehicle into the figure in which it must be leased and include details for the identification of the vehicle, the name and address of the leased and leased lease and the lease. The contract shall contain information as to whether a merged and purchasing obligation has been agreed, and the conditions for that. The lease agreement must include an exact indication of the lease term. All users must appear in the lease. The contract must be a bi-enclosed specification of the vehicle ' s nature and equipment.

Paragraph 10. Where a motor vehicle is transferred here in the country on sale or other hand, the remainland of the levy shall be discontinued unless the replacement of the vehicle is rectified in accordance with the rules in § 4, 5, 5 a, 6, 6, (6) (a) or (6).

§ 3 c. In the case of the application, customs and tax administration may authorise the payment of the levy of vehicle registered motor vehicles which are registered for time-limited use here in the country may be paid in accordance with the rules laid down in paragraph 1. 2 when the engine vehicle belongs to a foreigner and of this used in this country during a time-limited period.

Paragraph 2. The levy calculated in accordance with section 3 (a) (a). THREE, TWO. Pkt., quarterly, in advance. § 3 (a) (a) 4, shall apply mutatis mutis. For the first time, a deposit shall be paid equivalent to the tax of the first quarter, interest rates and additions to the possible restanders relating to the registration ratio.

Paragraph 3. The obligation for payment of duty and interest shall end at the end of the month in which the obligation to register in Denmark or the motor vehicle shall be deleted by the scheme, cf. Section 1 (1). 3. Discet the obligation of registration, or is deleted, the engine vehicle of the scheme, cf. Section 1 (1). 3, reimburse the customs and tax administration deposits and too much paid taxes and interest rates. The customs and tax administration shall also reimburse the deposit when the amount of the tax is paid or that it is taxed in accordance with paragraph 1. 4.

Paragraph 4. Excesses a motor vehicle for durable use here in the country by means of sale or other transfer or in connection with the subject of the owner of a vehicle covered by paragraph 1. 1 shall take permanent residence in this country, the remainland of the levy shall be dislocated unless the motor vehicle tax is rectified in accordance with the rules laid down in Section 4.

Paragraph 5. The tax minister may lay down rules on the notification and display of authorisation and on the payment of the measures referred to in paragraph 1. 1-4 mentioned taxes and interest rates.

Tax rates

§ 4. The levy shall be calculated for new vehicles and for rebuilt vehicles to be taxed in accordance with section 7, of the taxable value of the vehicle with the following rates :

1) Motorcycles : 105%. of 8.900-24.900 kr. (2010-level) and 180 pct. By the way.

2) Other vehicles, cf. However, section 5-6 a : 105%. of 7,000 kroner. (2010-level) and 180 pct. By the way.

Paragraph 2. The levy shall be reduced in accordance with paragraph 5 for petrol-driven passenger cars. 1, no. Two, with 4,000 kroner. for every kilometre, the car is rolled out over 10 km per kilometre. liter of fuel. For diesel-driven passenger cars, the levy shall be reduced in accordance with paragraph 1. 1, no. Two, with 4,000 kroner. for every kilometre, the car is rolled out over 18 kilometres per kilometre. liter of fuel.

Paragraph 3. For gas-driven passenger cars, the levy shall be increased in accordance with paragraph 1. 1, no. Two, with $1,000. for every kilometre, the car returns less than 10 km per kilometre. liter of fuel. For diesel-driven passenger cars, the levy shall be increased in accordance with paragraph 1. 1, no. Two, with $1,000. for every kilometre, the car is less than 18 km per kilometre. liter of fuel.

Paragraph 4. Fuel consumption in accordance with paragraph 1. 2 and 3 are done in accordance with section 2 of the fuel consumption slop.

Paragraph 5. For new vehicles covered by paragraph 1, 1, no. 2 non-equipped with safety-out shall be increased by the taxable value of 7,450 kr. For new vehicles covered by paragraph 1, 1, no. 2 with only one safety spout shall be increased the taxable value by 3.725 kr.

Paragraph 6. For new passenger cars, the tax shall be subject to the reductions in paragraph 1. 2 and Article 8 (3). 7, at least 20 kroner.

Paragraph 7. The excise duty on used vehicles shall be calculated in the same way as for new vehicles. Amount in stck.1-3, 5 and 6, section 3. Article 8 (2) and Article 8 (2). 7, shall be reduced by the same percentage to which the vehicle ' s value, including tax, has been altered, commuted to a corresponding vehicle, which is the tax-enriched as new.

Paragraph 8. The age of a used vehicle is taken into account from the first entry. If a used vehicle has not been registered in this country or abroad, or when the first time of registration or registration cannot be determined, the vehicle ' s initial registration time or entry into service of the vehicle shall be taken from the vehicle ; the time of manufacture.

Niner. 9. The limits laid down in paragraph 1. 1 is regulated by a person ' s tax on 20.

Paragraph 10. For used cars and motorcycles with age less than 1 year, cf. paragraph 8, the tax may be fixed at the levy which would have been applicable at the rate of duty of the car or motorcycle as new, cf. Section 9 (1). 2, with deduction of 1%. per One thousand kilometres that the vehicle has completed after the registration or commissioning time. However, the fraception can be no more than 2%. per completed month after the registration or commissioning date of the first 3 months and no more than 1%. per completed month after registering or commissioning time of the following months. For cars and motorcycles that have been used here or abroad, they have been used for purposes covered by Section 2 (2). 1, or used in circumstances where registration is not carried out, further 5 000 shall be deductible if the vehicle or the motorcycle has been registered or used for at least two months and taken at least 5,000 kilometres. The vehicle age shall be considered from the first registration or commissioning time, cf. paragraph 8. The vehicle shall not be charged for the vehicle after paragraph 9 (4). 1, the taxable value of the value that would have been applicable to the vehicle ' s tax adjustment as new, cf. ~ 10 (1)) 2.

Paragraph 11. A correction of the rates of duty laid down in paragraph 1 shall be the correction of the tax rates laid down for each calendar month. 1, no. 2. The recalset of the calendar month is calculated on the basis of the deviation between price trends for passenger cars and the price development of one. The price dilation shall be measured by the net price index published by Statistics Denmark. Percent development for passenger cars is measured by the percentage of the change in the net price index for person cars month for the month. The price development below is measured as the average monthly change month for the month in the total net index over the last 12 months. The price deviation shall then be calculated as the difference between the price trends for passenger cars and the price development of one. The total price range is the sum of the price agreements since March 2003 and is calculated with two decimal places. The correction shall constitute double the total price deviation 2 months earlier. Positive correction is deducted from the tax rates. There is no negative correction.

Nock. 12. Corrections of tax rates calculated in accordance with paragraph 1. 11 has effect on passenger cars which are taxed in the calendar month for which the correction is calculated.

§ 5. For new cars and for rebuilt cars to be taxed in accordance with section 7, the levy shall be DKK 0 kr. of the first 16.900 kr. (2010-level) of the taxable value and 50%. By the rest, if

1) the vehicle shall not have a laden mass not exceeding 4 tonnes ;

2) The car is undoubtedly designed and constructed for the carriage of goods.

Paragraph 2. For new cars, as mentioned in paragraph 1. 1 with maximum permissible maximum weight of 2,5 tonnes, which is either open or without any sideruder behind the driver ' s seat on the left side of the car, including without cutting to sideruder behind the driver ' s seat on the left side of the car of the car in the driver ' s left hand, shall be DKK 0 kr. of the first 34.100 kr. of the taxable value and 30%. By the way. For cars, as mentioned in 1. Act. However, with a maximum permissible maximum weight above 3 tonnes, the charge may not exceed 56.800 kr.

Paragraph 3. Biler as referred to in paragraph 1. 1 and 2 shall not be used for the carriage of persons outside the driver ' s cab. However, it is permitted outside the cab of persons who work in the owner ' s (user) undertaking to or from the place of work where they are to use it. It is also permitted to occupant persons outside the driver ' s cab if a licence has been issued for running or with students who have completed an education.

Paragraph 4. For petrol-driven goods vehicles, the levy shall be reduced in accordance with paragraph 1. 1 by 4,000 kroner. for every kilometre, the car is rolled out over 10 km per kilometre. liter of fuel. For diesel-driven goods vehicles, the levy shall be reduced in accordance with paragraph 1. 1 by 4,000 kroner. for every kilometre, the car is rolled out over 18 kilometres per kilometre. liter of fuel.

Paragraph 5. For petrol-driven goods vehicles, the levy shall be increased in accordance with paragraph 1. One by 1000. for every kilometre, the car returns less than 10 km per kilometre. liter of fuel. For diesel-driven goods vehicles, the levy shall be increased in accordance with paragraph 1. One by 1000. for every kilometre, the car is less than 18 km per kilometre. liter of fuel.

Paragraph 6. Fuel consumption in accordance with paragraph 1. 4 and 5 shall be collected in accordance with section 2 of the fuel consumption slop.

Paragraph 7. The taxable value in accordance with paragraph 1. 1 shall be increased by 7,450 kr. for new cars that are not equipped with a security party, and with 3.725 kr. in the field of new cars equipped with only one security party.

Paragraph 8. The tax on used cars is calculated in the same way as the tax on new cars. The amounts referred to in paragraph 1. 1, 2, 4, 5, 7 and 12, section 3. Article 8 (2) and Article 8 (2). 7, shall be reduced by the same percentage, as the value of the vehicle, including tax, has been changed, commuted with similar vehicles, which are the added tax as new.

Niner. 9. If a used car has not been registered in this country or abroad, or if the first time of registration or time of entry cannot be determined, the first registration or entry into service of the vehicle shall be considered as the initial entry time.

Paragraph 10. Paragraph 1-9 shall apply mutatis muted use to vehicles with a maximum permissible maximum weight of up to a maximum of 3.5 tonnes of tax-grade according to paragraph 1. 2 and fixed sleep conditions, provided that the vehicles are specially designed for commercial use as an accompanying vehicle for the specific transport operations, cf. the notice of special transport. The cars must not be used privately.

Paragraph 11. For cars between 2,5 and 4 tonnes, maximum laden weight, specially designed for business purposes, including dental clinics, carts, trailers, mobile offices, garage vehicles and similar bodies. , and used for this purpose, paragraph 1 shall apply. 1-9 corresponding use.

Nock. 12. A car that is enriched with a tax in accordance with paragraph 1. 1-11, in accordance with section 4, when the conditions for the tax correction carried out are no longer fulfilled. For cars covered by paragraph 1. 1, the levy shall be reduced in accordance with the rules for used goods vehicles in paragraph 1. 8 by 50%. that part of the taxable value of the car before the change which exceeds 16.900 kr. (2010-level). For cars covered by paragraph 1. 2, the levy shall be reduced in accordance with the rules for used goods vehicles in paragraph 1. 8 by 30%. that part of the taxable value of the car prior to the change exceeding 34.100 kr. However, the impact of the impact shall not exceed 56.800 kr., regulated by paragraph 1. 8, for cars covered by paragraph 1. TWO, TWO. Act. For cars which are enriched by half a tax after previous legislation, the levy shall be reduced by 40%.

Paragraph 13. The amount referred to in paragraph 1. 1 and 12 are adjusted according to the Danish tax havens section 20.

§ 5 a. In the case of vehicles which are undoubtedly designed and designed to carry more than nine persons, the driver has a corresponding number of passenger seats and is not intended for purposes other than passenger transport (buses), the levy shall be 0. DKK for the first 12 100 kroner. of the taxable value and 60%. By the way.

Paragraph 2. Vehicles designed and intended for their stay and inhabitation shall be taxed in accordance with section 4. For vehicles as referred to in 1. Act. with a maximum permissible laden mass of at least 2 tonnes, which has been obtained with access to the creation of the actual bedrooms for at least 4 persons, from the cost of the place of residence and profit and added value added tax. The tax calculated after 2. Act. However, for the aggregate value of the vehicle, excluding at least DKK 0 kr. for the first 12 100 kroner. and 60%. By the way.

Paragraph 3. The taxable value in accordance with paragraph 1. 1 shall be increased by 7,450 kr. in the case of new vehicles not equipped with a security party, and with 3.725 kr. in the case of new vehicles equipped with only one security party.

Paragraph 4. A vehicle which has been enriched by virtue of paragraph 1. The provisions of 1 and 2 shall be taxed in accordance with section 4, where the conditions for the tax correction carried out are no longer fulfilled. However, the levy shall be reduced by 60%. part of the taxable value of the vehicle that exceeds 12.100 kr.

§ 6. For vehicles intended solely for the commercial transport of patients and of donors, the levy shall be 0%. for the first 12 100 kroner. of the taxable value and 20%. By the rest, cf. however, section 2 (2). 1, no. 7 (c).

Paragraph 2. The taxable value of the vehicle shall be increased by 7,450 kr. in the case of new vehicles not equipped with a security party, and with 3.725 kr. in the case of new vehicles equipped with only one safety spout.

Paragraph 3. For used vehicles the levy shall be calculated in the same way as for new. The amounts referred to in paragraph 1. One and two, section 3. Article 8 (2) and Article 8 (2). 7, shall be reduced by the same percentage as the vehicle ' s value, including tax, has been changed, commuted with similar vehicles, which are added tax-grade as new. The age of a used vehicle shall be determined in accordance with section 4 (4). 8.

Paragraph 4. A vehicle which has been taxed in accordance with paragraph 1. 1, in accordance with section 4, if the condition for the tax correction carried out is no longer fulfilled. However, the levy shall be reduced by 20%. of the portion of the vehicle ' s value exceeding 12.100 kr.

§ 6 a. For vehicles which are allowed for taxi services in accordance with section 1 (2), 1, in the law of taxi service, amounts to 0% of the levy. of the first 230,000 kr. of the taxable value and 70%. by the rest, if the vehicle is used solely for the carriage of persons and other persons ;

1) for occasional services, with urgent small shipments without accompanying persons, but in the case of passenger transport charges ; or

2) for the running of the urgency of the social authorities.

Paragraph 2. The taxable value of the vehicle shall be increased by 7,450 kr. in the case of new vehicles not equipped with a security party, and with 3.725 kr. in the case of new vehicles equipped with only one safety spout.

Paragraph 3. For used vehicles the levy shall be calculated in the same way as for new. The amounts referred to in paragraph 1. One and two, section 3. Article 8 (2) and Article 8 (2). 7, shall be reduced by the same percentage as the vehicle ' s value, including tax, has been changed, commuted with similar vehicles, which are added tax-grade as new. The age of a used vehicle shall be determined in accordance with section 4 (4). 8.

Paragraph 4. A vehicle which has been taxed in accordance with paragraph 1. 1, in accordance with section 4, if the condition for the tax correction carried out is no longer fulfilled. However, the levy shall be reduced by 70%. part of the taxable value of the vehicle that exceeds 230 kr. The levy shall be suspended if the registration occurs after the vehicle in this country has run

1) at least three years and at least 22 000 km, including at least 97,000 occupied kilometres ; or

2) at least two years and at least 250,000 kilometres, of which at least 115,000 occupied kilometres.

Paragraph 5. The taximeter and the transport book shall be kept as evidence to ensure that the records referred to in paragraph 1 shall be taken. The conditions have been met for 4 and 5. The tax minister may lay down specific control rules as a condition of the exemption from the tax exemption.

§ 6 b. For vehicles which have a licence for limousineur in accordance with section 2 (2), Three, in the law of taxi service, is the levy 0%. for the first 12 100 kroner. of the taxable value and 20%. by the rest, if the vehicle is used solely for the carriage of persons in accordance with the permission of a limousinek allowance.

Paragraph 2. The taxable value of the vehicle shall be increased by 7,450 kr. in the case of new vehicles not equipped with a security party, and with 3.725 kr. in the case of new vehicles equipped with only one safety spout.

Paragraph 3. For used vehicles the levy shall be calculated in the same way as for new. The amounts referred to in paragraph 1. One and two, section 3. Article 8 (2) and Article 8 (2). 7, shall be reduced by the same percentage as the vehicle ' s value, including tax, has been changed, commuted with similar vehicles, which are added tax-grade as new. The age of a used vehicle shall be determined in accordance with section 4 (4). 8.

Paragraph 4. A vehicle which has been taxed in accordance with paragraph 1. 1, in accordance with section 4, if the condition for the tax correction carried out is no longer fulfilled. However, the levy shall be reduced by 20%. part of the taxable value of the vehicle that exceeds 12.100 kr. The levy shall be suspended if the registration occurs after the vehicle in this country has run

1) at least three years and at least 125,000 km, including at least 112,000 occupied kilometres ; or

2) at least two years and at least 150,000 kilometres, of which at least 135,000 occupied kilometres.

Paragraph 5. The taximeter and the transport book shall be kept as evidence to ensure that the records referred to in paragraph 1 shall be taken. The conditions have been met for 4 and 5. The tax minister may lay down specific control rules as a condition of the exemption from the tax exemption.

Repaired and rebuilt vehicles

§ 7. The tax of previous tax-enriched motor vehicles is justified unless these are covered by section 10 (4). 4 that have been rebuilt after having been destroyed in road accident, explosion, fire, etc., where they are subject to a non-health insurance and, where the cost of the added value is obtained for the complete improvement of the road accidents, etc. injuries exceed 75%. by the commercial value before the vehicle tax rectified in accordance with section 4 (4). 1, no. 1, 65%. in the case of vehicles taxed in accordance with Article 4 (2), 1, no. 2, 80%. in the case of vehicles taxed in accordance with section 5 (3). 1, 90%. in the case of vehicles taxed in accordance with section 5 (3). 2, 85%. in the case of vehicles taxed in accordance with section 5 a and 90%. in the case of vehicles, the tax-grade get after section 6, 6 a or 6 b. However, a levy shall not be calculated in cases where the cost of the damage is less than 25 000 DKK. the value added tax is included. The levy shall be calculated as for new vehicles, without a supplement or deduction for any non-safety blower, if applicable.

Paragraph 2. The commercial value of the vehicle before the injury is determined by the insurance undertaking. The trade value is the restock price for the motor vehicle, including Tax, immediately before the accident, when it comes to age, number of miles, maintenance and slime. For motor vehicles registered as factory new in the past year before the accident and which have run up to a maximum of 25,000 kilometres, the value of the trading value may be fixed to the engine of the engine as new, including the tax.

Paragraph 3. The cost of rebuilding the vehicle shall be reconstructed by the insurance undertaking. The decision must include all expenditure for the reconstruction process. value added tax, including paint and lactation. The inventory shall contain a specification of the parts to be replaced by the supply of the prices on these. The statement shall be made on the basis of gross riser in new spare parts, including new bodywork. The balance may be deducted from a fixed amount of 5.120 kr; if the reconstruction includes the recovery of one or more security pits.

Paragraph 4. For the rebuilding of road-damaged vehicles belonging to undertakings which have more than 10 duty-free vehicles not covered by a cabula ' insurance, paragraph 1 shall apply to the provisions of paragraph 1. 1 corresponding use.

Paragraph 5. The one in paragraph 1. 1 the limit for excise duty shall be 65%. of the commercial value of the levy for the rebuilding of vehicles, the amount of the tax-grade after paragraph 4 shall be reduced to 55 pct; if the vehicle owner or any other person shall not be granted it in accordance with paragraph 1. 2 established commercial value when the damage has been made up to more than 55%. of the commercial value.

Paragraph 6. Vehicles that are after the inventory of the insurance undertaking in accordance with paragraph 1. 2 and 3 shall be subject to paragraph 1. 1, and vehicles in which the damage is settled in cash and repair shall be carried out according to the rules of the owner or any other person to justify it, and shall be reported from the Vehicle Register.

Paragraph 7. The tax minister shall lay down detailed administrative rules for motor vehicles covered by paragraph 1. 1-6.

§ 7 a. Repairs and rebuilt vehicles, which have previously been paid for registration tax, which have been damaged as a result of the pie, wear and the like, and where the repair is performed regularly as regular maintenance, the duty is exempt.

Paragraph 2. The exemption provided for in paragraph 1 1 shall be subject to the following :

1) The vehicle must, after rebuilding, correspond to the vehicle referred to in the registration certificate. Consequently, no changes must be made to the vehicle manufacturer, model, type and vineyard.

2) Replacing the engine of the vehicle, possibly to an engine of the second engine, shall not result in a power increase exceeding 20%. in relation to the original engine power of the vehicle.

3) The rebuilding of the vehicle shall be carried out by the use of spare parts, including shimes, of a nature and nature, which is normally available on and negotiated by the automotive distributors and the workshops repositories of new spare parts, where appropriate, if appropriate ; equivalent use of spare parts. No new spare parts shall be used, chassis or frames. The use of bodywork, chassis, frames or larger parts of these components may not be used in the case of vehicles other than those of the said spare parts.

Paragraph 3. Greater total repair and rebuilding for sale shall be exempt from tax if the conditions laid down in paragraph 1 are exempt. 2 is fulfilled and the cost of repairs and reconstruction does not exceed the general price for a similar vehicle in normal servi-maintained and registration-in cash sales to user. However, the cost of reconstruction must not be more than 75 000 kr. For vehicles whose age exceeds five years, the costs of reconstruction may exceed the general price for a corresponding vehicle by means of cash sales by 10%. for each whole year, the vehicle of the vehicle exceeds five years from the vehicle ' s first date of registration. However, the supplement may amount to 50%. 1.-4. Act. however, not applicable vehicles covered by Section 10 (1). 4.

Paragraph 4. The repair company shall dissolve the costs of rebuilding on the basis of the capital of the repairers ' s capital, including value added tax. The inventory must include a specification of the replacement parts, and the work services performed on the vehicle, with the charge of the prices of those included in the profit margin, which are generally included in prices for the repair services of the person concerned ; species.

Paragraph 5. Where the conditions for duty-free in accordance with paragraph 1 In the case of 1-4, the vehicle shall be notified of the tax correction in customs and tax administration.

Paragraph 6. The tax minister shall lay down detailed administrative rules for motor vehicles covered by paragraph 1. 1-5.

Paragraph 7. A registered motorcycle, fitted with a sidecar, does not lose his fiscal identity. The same applies to a registered motorcycle with a sidecar in which the side carriage is uninstalled.

Allowance of Tax

Section 7 b. The tax of a used motor vehicle, which is the tax-enriched according to section 4, 5, 5 a, 6 (6) (a, 6 b, 29 or 29 a), shall be reimbursed if the vehicle is reported from the Vehicle Register and exported from the country.

Paragraph 2. The amount of the payment amount shall be fixed in accordance with section 10 as follows :

1) For motorcycles, tax-grade after Article 4 (4), 1, no. Paragraph 1, or Article 4 (4), 7, as the fee in accordance with Article 4 (4). 7.

2) For passenger cars, the tax correction shall be added after paragraph 4 (1). 1, no. Article 4 (2) or Section 4 (4), 7, as the fee in accordance with Article 4 (4). 7.

3) In the case of goods vehicles, the following shall be added after Section 5 (5). Paraguate 1, 2 or 8, § 29, or § 29 a, as the fee in accordance with paragraph 5 (5). However, the levy of a vehicle that is taxed with 95 pct; on the basis of a tax rate of 95% shall be reimbursed.

4) For campervans and coaches, tax-grade after Article 5 (a) (b), 1 and 2 as the tax after paragraph 5 (a) (1). One and two.

5) In the case of sickness transport vehicles, the tax-grade shall be added after section 6, which shall be taxed after Section 6.

6) Taxis added tax, after § 6 a, as the tax after Article 6 (a).

7) In the case of vehicles, the tax-grade level shall be added after section 6 b, which the tax after § 6 b.

Paragraph 3. The amount of the expenses laid down in accordance with paragraph 1. 2, deducted 15%. of the amount, however, at least 7,500 kr. for passenger cars and 4,000 kroner. for motorcycles and goods vehicles.

Paragraph 4. Tax not available for

1) vehicles which are laid down in accordance with Article 1 (1). 3, have lost their tax identity ;

2) vehicles which are taxable in accordance with section 7 or cannot be exempted from a tax after Article 7 a,

3) vehicles which are more than 35 years old from the first date of registration,

4) vehicles which are not in the state of registration ;

5) equipment, etc., which has not been paid for the registration fee.

Paragraph 5. The amount of the expenses compensation under paragraph 1. 2 may not exceed the amount of tax deduced from 15 pct;, however, at least 7,500 kr. for passenger cars and 4,000 kroner. for goods vehicles and motorcycles.

Paragraph 6. In the case of a renewed enrollment to the Vehicle Register of a vehicle for which a tax has been reimbursable, the amount of the amount shall be calculated in the same way as the amount of reimbursement after Article 7 (b) (b). Two, but without a reduction in the amount of tax.

Paragraph 7. Should a visual report be obtained in accordance with section 7 c (2) ; 1, the amount of the reimbursement of the amount of the amount of 300 kr. (2010-level). The amount shall be adjusted from 2015 after a person ' s tax-tax dollar.

§ 7 c. Along with a request for reimbursement of the fee after paragraph 7 b for a vehicle, calculated from the submission of the request, for the first time more than 10 years ago, a visual report on the condition of the vehicle must be submitted, cf. ~ 10 (1)) The view of the report shall also indicate that the vehicle is in a clear state of running. The syncing report must not be more than 4 weeks, calculated from the submission of the request. The customs and tax administration may, in any case, determine the need to obtain such a visual report on a vehicle not covered by 1. a point before compensation is paid out. The tax shall be reimbursable by customs and tax administration when the taxable value of the vehicle is established and customs and tax administration has received documentation of the vehicle registration of the vehicle registered and exported from the country.

Paragraph 2. The levy shall be paid to the vehicle owner. Where the owner is subject to the levying of taxes and levies, etc., the levy shall be paid under that law no later than three weeks after receipt of the evidence in accordance with paragraph 1. 1. If the customs and tax administration is unable to approve the documentation or due to the fact of the recipient ' s circumstances, the time limit shall be suspended until such time as the necessary documentation is suspended available or checks may be carried out.

Paragraph 3. If, at the time of payment in the Bilbook, the tingle or tingle property reservation in the vehicle shall be disburyed until the panty or the title reservation is cancelled. The time of payment is the time up to three days before the day when the down payment actually occurs. If there is only one such thing, may payment be made if the owner has transferred the claim to the rightholder, or if the owner has transferred a specific share of the claim to the rightholder and the claim to the rightholder and to this notified customs and tax administration that the balance may be paid to the owner.

Paragraph 4. If it is found that a person or company has received too much allowance, the amount due shall be charged no later than 14 days in accordance with the provisions of section 6-8 of the levying of taxes and charges. equivalent use.

§ 7 d. The tax administration shall reimburclaim the tax and tax administration for the purpose of the levy charged by vehicles referred to in section 1 (2). 4 if the person or undertaking which has paid the levy, after the end of a 12-month period, documents that the vehicle may not, in fact, have been applied for a long time in Denmark, in accordance with the essential requirements of the period in question. Section 1 (1). 5.

Paragraph 2. The tax minister may lay down rules for the documentation of matters covered by paragraph 1. 1.

Aftaxable value

§ 8. The taxable value for a new vehicle is its general price, collected value added tax, but without charge under this law, on sale to a user in the country at the time of registration or, where the customs and tax administration is concerned before the vehicle ; registration shall draw up evidence of the tax adjustment, at the time of the issue of the evidence. The taxable value must not be lower than the price paid for the vehicle, cf. however, section 9 (4). 4. In the taxable value of new vehicles, at least 9% shall be included. in total margin for importer and retailer. The taxable value must not contain negative import profit, cf. however, section 9 (4). 3 and 4. Provided that customs and tax administration notes that elements, including the margin of profit included in the calculation of the taxable value, are transferred or invoiced so that they no longer be covered by the taxable value, the transactions where it is subject to the taxable value. the transfer or invoicing of the transfer has been established, disregarded in relation to the levy.

Paragraph 2. The tax minister may lay down specific rules for conversion between an accounting currency and the taxable value of the Danish currency.

Paragraph 3. The taxable value shall be included in the value of all equipment supplied to the vehicle or to which the vehicle is located. However, the payment for radio equipment that is part of the trade may be disregarded, but not more than a sum of 1000 kr. In addition, outside the tax calculation, additional equipment supplied by the distributor for the sale of the vehicle to a user and by a separate agreement between the distributor and the user shall be subject to a conditional upon the installation or execution of the work ; By the way, the vehicle is not carried out by the manufacturing or importer establishment. The taxable value shall also not be included in the payment of any side wagons, which are undoubtedly designed and designed for the carriage of goods and are not used for passenger transport.

Paragraph 4. The cost of special equipment for the help of persons with permanent dismay may be excluded from the taxable value according to rules laid down by the tax minister.

Paragraph 5. Delivery and financing costs may be excluded from the taxable value according to the rules laid down by the tax minister.

Paragraph 6. For new passenger cars, which are subject to the supervision and approved integrated seats, which replace the usual seats of the car and be used by children as well as adults, the taxable value of 6 000 kr is reduced. per integrated seat. The reduction of the taxable value after 1. Act. is subject to the fact that the seats have been approved and labelled as a child-seat equivalent according to ECE Regulation 44-04 to children of both group I (9-18 kg), Group II (15 -25 kg) and Group III (22-36 kg) and has been tested as a normal seat in accordance with the requirements of the Council Directive ; Regulation 76 /115/EEC on the approximation of the laws of the Member States relating to safety-belt anchorages as amended by Directive 74 /41/EC of the European Parliament and of the Council of Directive 74 /408/EEC concerning the seats of motor vehicles, their anchorage and neck support as amended by Directive 2005 /39/EC of the European Parliament and of the Council. Sets for which the taxable value is set up after 1. pkt., may not, with effect on the levy, be used in the tax correction of other passenger cars.

Paragraph 7. In the case of new motorcycles equipped with the blocking-free braking, the taxable value shall be reduced by 4.165 kr. In the case of new cars equipped with the blocking-free brakes, the taxable value of DKK 3,750 is reduced. For new cars equipped with three or more security piles, the taxable value of 1.280 kr is reduced. per the third-cushion cushion cushion and for new cars equipped with electronic stabilization systems (ESC), which may curb the wheels of the car individually in order to stabilize the vehicle, the taxable value of 2,500 kr. For new passenger cars with at least five stars following the Traffic Management guidelines for the assessment of the safety of vehicles on the basis of Euro NCAP, the taxable value of DKK 2 000 is reduced.

Paragraph 8. The people in paragraph 3. 7 mentioned deduction in the taxable value is conditional on the equipment being mounted by the plant or operator ' s establishment.

Niner. 9. Paragraph 1 shall apply by analogy to the tax correction of vehicles, on the basis of both the consumption of the market and the sale of motor vehicles, or the sale of motor vehicles, or the sale to such a company ; Insulting.

Paragraph 10. For tax correction, where the vehicle is delivered by or delivered to a community of interest, cf. Section 2 (2) of the body of the body. In the case of 1 4, the undertaking which is taxing the vehicle must demonstrate that, in a non-essential degree, tax correction has been carried out on a similar basis to other than the use of the establishment or the use of the establishment.

§ 9. The general price for a new vehicle for sale to user can be notified of the customs and tax administration of the one that has fixed the price. The notification shall contain information on the equipment to which the notified price applies.

Paragraph 2. Where a price has been reported for a vehicle in accordance with paragraph 1. 1, this price shall be used as the taxable value of the vehicle. If the vehicle is sold at a higher price than the one reported in accordance with paragraph 1. However, the value of this sales price shall apply to the taxable value of the vehicle. The vehicle cannot be taxed on the basis of a lower price than the reported unless it can be reimbursed that the lower price contains the elements which, after paragraph 8, paragraph 8, contains the provisions of Article 8 (1). 1 and 3 shall be included in the taxable value. If the total margin for importer and reseller is less than 9 pct;, the taxable value of 25% shall be increased. the difference between a calculated profit margin and the actual margin of profit. Resellers shall inform the customs and tax administration of deviations from the declared price.

Paragraph 3. If fluctuations in exchange rates mean that a notified price will contain negative import profit, a review shall be reviewed. However, the exchange rate fluctuations shall be disconnected, resulting in a negative import exercise in a continuous period of up to three months.

Paragraph 4. Where the customs and tax administration has not been charged for a new vehicle, or are the conditions under paragraph 1. 2 if the tax correction on the basis of a lower price than the declared declaration has not been met, the taxable value of the vehicle shall be deemed to be deemed to have been estimated, cf. however, paragraph 1 5.

Paragraph 5. The tax minister may lay down rules whereby customs and tax administration can determine the taxable value of a new vehicle on the basis of information on the general price of the vehicle (list price) in cases where customs and customs duties are not in excess of customs duties ; The tax administration has been declared a price.

§ 10. For used vehicles the taxable value for the general price of the vehicle shall be subject to the value added tax but without charge under this law ; the general price shall be fixed after sale to use in this country in the state in which the vehicle is to be used ; register.

Paragraph 2. The taxable value may not exceed the original price of the vehicle as new. If the vehicle ' s price is new, the price shall be estimated.

Paragraph 3. Used cars and motorcycles to be registered in this country the first time shall be required before the valuation of the vehicle to determine the vehicle ' s identity, odometer, equipment and condition as a whole in the first time before valuing. The approval of the syncing on the forms of sin shall be included in the vehicle ' s valuing of the vehicle. The valuable shall be fixed without the vehicle being previewed to the authority. The authority may, if necessary, be a vehicle if it is deemed necessary.

Paragraph 4. The taxable value of a vehicle that is more than 35 years old, cf. Section 4 (4). The vehicle ' s use of the vehicle shall be 8 and which shall appear at the initial registration. However, in the case of the same vehicle compensation after paragraph 7 b, the levy shall be fixed to the amount of compensation paid.

Paragraph 5. The tax minister may lay down rules for the specification of the taxable value in accordance with paragraph 1. 1-4.

§ 10 a. In the case of tax correction of a vehicle, the tax on duty of duty and taxation shall be published on the Internet.

Paragraph 2. For each vehicle :

1) The information on the vehicle notified to the customs and tax authorities for the purposes of the registration of the vehicle registration tax.

2) Tax on duty and tax base shall be made up of tax and tax base.

3) Any change in the tax base in relation to the notified tax base.

Paragraph 3. The customs and tax administration may, on request, make the information available in a different way other than those referred to in paragraph 1. 1. The customs and tax administration may require payment of costs by complying with such a request.

§ 11 13. (The case).

Entered Companies

§ 14. A company may be registered with the customs and tax administration, cf. § 15, with the effect that the company can

1) enter the taxation of a vehicle ;

2) set the amount of duty to be paid by a vehicle for the export of the vehicle, cf. § 7 b, and

3) periodically pay the tax on vehicles which the company has declared the tax on.

Paragraph 2. For the purpose of administering § 15 to 18, the tax minister or the minister shall authorise it, to lay down detailed rules on :

1) The procedure for the registration of establishments.

2) Which categories of vehicles are included in the system.

3) What types of information to be given on a vehicle.

4) When and how to do so must be made available to customs and tax administration, including where the declaration is to be made electronically.

5) Who is available to indicate the tax on a vehicle for a registered company.

§ 15. A company that satisfies the following conditions can be registered :

1) The company must be the resident here in the country.

2) The undertaking shall act on commercial business by motor vehicles or trailers or semi-semi-trailers or semi-semi-vehicle vehicles or for commercial vehicles.

3) The company must not be in debt to the state.

4) The company must not be under reconstruction, bankrupt or winding-up proceedings.

5) The company shall provide security of at least 200 000 DKK. for the payment of fees under this law, including the repayment of paid compensation, as well as interest and fees relating to such charges and reimbursements.

Paragraph 2. An end of registration shall be terminated if the undertaking ceaates to meet one of the conditions laid down in paragraph 1. 1 or not manufacture a vehicle after Section 18. The registration shall be terminated at the time when the customs and tax administration shall inform the establishment that the registration has been discontinued.

Paragraph 3. An undertaking cannot be registered or terminated if the company, including the company owner of a personal run company, has shown such behaviour that it is sensitive to assume that the company does not want to : comply with the registration system.

Paragraph 4. The tax authorities shall draw up a certificate of registration to the establishment.

Afreing of tax from registered establishments

§ 16. A registered undertaking shall indicate the tax administration of the vehicles which the undertaking notifies for registration in the Central Register of Motor Vehicles for the demonstration of the undertaking ' s registration, cf. Section 15 (3). 4.

Paragraph 2. A registered company may indicate the payment by a customs and tax administration after paragraph 7 b of a vehicle tax.

Paragraph 3. An indication shall include the information necessary for the verification of the specified charge or compensation.

§ 17. A registered company shall be liable for the tax on the vehicles which the undertaking indicates tax on after section 16.

Paragraph 2. The levy shall be paid for a period of payment in accordance with the rules applicable to the levying of taxes and levies, etc. (The bill of charge).

Paragraph 3. The charge of a vehicle shall be carried out to the period of dispatch where the vehicle is declared for registration in the Vehicle Register.

§ 18. The customs and tax administration may within a period of 14 days from receipt of a declaration after paragraph 16 covet the vehicle obtained for the administration.

Paragraph 2. An application has been submitted in a timely manner, if the administration has submitted the request prior to the expiry of the date on which the registered company has been informed as part of the registration.

Paragraph 3. The period of exemption shall not apply where the indication is incorrect or incomplete information on the vehicle.

The search for tax from non-registered companies, etc.

§ 19. A vehicle cannot be registered or registered in the Vehicle Register until the registration fee is paid. However, this shall not apply in cases referred to in Section 17 (3). 1.

Paragraph 2. At the collection of amounts in accordance with this Act, Section 6 and Section 7 on charges and interest rates shall apply mutatis muted to the applicable charge.

20. For the payment of the levy, the person who owns the vehicle shall be liable to the vehicle at the time of the entry into force of the taxable person. Registered to the vehicle in connection with the entry of the taxable person, the registered owner who owns booklets for payment of the levy shall be registered. However, the owner or registered owner shall not be liable if the vehicle is in use in the field of road traffic without the person concerned or should have known.

Paragraph 2. In the case of payment of the levy, an undertaking shall also be liable for motor vehicles or trailers or semi-trailer or semi-trailer or semi-semi-trailer or semi-trailer if the undertaking has sold the vehicle in connection with the entry of the taxable person.

Paragraph 3. In the case of payment of the levy of an imported vehicle, the importer shall also be liable for the importer if it has operated or has resulted in the tax base set too low.

Paragraph 4. In the case of payment of the tax, a subsequent owner of the vehicle shall also be liable if the person concerned knew or should have known that the vehicle was not paid for the charge on the vehicle required by this law.

Paragraph 5. In the case of payment of the tax, a driver or user of the vehicle shall also be liable if the person is using the vehicle with the knowledge that the vehicle is not paid for the vehicle required by this law.

Paragraph 6. Where a vehicle is repaired or rebuilt in such a way that the vehicle is not identical to an earlier tax-enriched vehicle so that the vehicle should be taxed again and the vehicle has been registered in Vehicle registers with a new owner may claim payment of the tax as is also applied to the repairman.

Paragraph 7. Where a vehicle has been used in this country, without the charge being paid, the payment of the levy may also be applied to the vehicle for the first registration in the vehicle ; The vehicle register has allocated the vehicle to the vehicle in whose name the vehicle has been registered for the first time in this register after the introduction.

Paragraph 8. The plea for paragraph 1. 1-7 shall also apply to any interest rate or fee for a non-timely payment of the levy.

Niner. 9. Paraguator 1 and 2 shall not apply in cases referred to in section 3 (a) (1) and (2). 5, section 3 (b) (b). 4, and section 17 (3). 1. "

Accounting Requirements

§ 21. A written contract shall be drawn up by a registered company ' s sale of a vehicle. The contract must convert the vehicle into the figure in which it is to be delivered to the Buyer and shall contain details of the vehicle, name and address of the seller and buyer, the full price of the vehicle and the price of the vehicle without charge under this law. The contract or a copy thereof shall be inaccessible to the seller for at least five years and shall be made available at the request of the customs and tax authorities at the disposal of the customs authorities. Similar written contract shall be established in respect of vehicles sold after being repaired or rebuilt in a manner which imposes the obligation to levy the duty of this Act.

Paragraph 2. No other contracts shall be established other than the one provided for in paragraph 1. 1 relating to the sale of the vehicles in question and the sales of vehicles shall not be made in the case of contracts not in this contract.

Checks

§ 22. In the case of notification of a vehicle for registration and notification of the ownership of a vehicle, the customs and tax authorities shall be required to show that, in the case of the levy, there is no prejudice to the registration of the vehicle concerned, cf. however, paragraph 1 2. In the case of a registration for registration of a vehicle for the up or down road, proof of the payment of the registration tax shall be submitted by rules laid down by the tax minister.

Paragraph 2. However, a vehicle declared or anchorbed for the registration of a company registered after paragraph 14 may be recorded against the undertaking by the undertaking of the customs and tax administration to submit a statement on the vehicle ' s tax correction and proof of company registration.

Paragraph 3. The tax minister may permit the registration of certain groups of vehicles exempting from the tax of this law in accordance with paragraph 2, without prejudice to the provisions of paragraph 2 of this Act. 1 proof of this.

Paragraph 4. Customs and tax administration shall lay down the detailed rules for the tax expedition, etc.

-23. (Aphat)

§ 24. Chassis number or ground marking on a vehicle must not be altered or removed.

Paragraph 2. Iscrapping or genitals etc. of the chassis number or ground markings shall take place during the checks carried out by a caretaker company.

Paragraph 3. For motor vehicles which have been rebuilt after having been destroyed by road accidents, explosion, fire, etc., shall be inspected, and so on of the chassis number, or the ground marking of the insurance undertaking ; or its representative.

§ 25. The customs and tax administration may require any vehicle produced for inspection purposes, in so far as it is deemed necessary for tax reasons. Any purchaser, seller or supplier of vehicles or parts for the manufacture of vehicles shall, at the request of the request, grant customs and tax management, an engine name, or the Country of Agriculture to calculate the necessary information for the calculation of the levy. Any user of motor vehicles covered by Section 3 a (a), 1, 3, 4 or 9, section 3 (b) (b) ; Paragraph 3 (c) (c), 1, at the request of request, the customs and tax authorities shall provide the necessary information for the purpose of the calculation of the levy.

Paragraph 2. Customs and tax administration shall, where appropriate, be deemed necessary at any time, without a court order of access to registered establishments and to other undertakings which are employed by business as a professional, taxable vehicles. The customs and tax administration shall have the same rules as referred to in 1. PC, access to vehicles, business books, other accounting records, and correspondence, etc. in these undertakings. To the extent information as referred to in 2. Act. are recorded electronically, including access to such information by authorities to this information.

Paragraph 3. The holders of companies and persons employed in the business shall provide the instructions and assistance of the tax administration, where appropriate, in the operation of the measures referred to in paragraph 1. The inspection referred to shall be 1 to 2.

Paragraph 4. The person who has taken over the seller ' s rights under a contract for the sale of a new vehicle or in any other way has been financed entirely or partly financed by the Member State, in accordance with the request of the customs and tax administration of any information to be used for inspection purposes ; with the calculation of the vehicle tax.

Paragraph 5. Customs and tax administration may, in insurance companies and car workshops m, m make up to any information necessary for the control of the rules laid down in sections 7 and 7 a.

SECTION 26. The police shall provide customs and tax administration assistance in the implementation of the checks provided for in section 25 or section 26 a. The Minister of Justice may lay down detailed rules on the subject of negotiations with the tax minister.

§ 26 A. At the request of the customs and tax administration, the driver of a vehicle must legitimi; and inform the owner of the vehicle.

Paragraph 2. The driver must also provide information on matters of significance for the decision by the competent authority whether the vehicle should be taxed or taxed correctly. However, the information shall be given only to the extent to which the driver is aware.

Paragraph 3. shall not comply with a request in accordance with paragraph 1. 1 or 2, customs and tax administration may ask the police to include vehicle registration plates.

Penalty provisions

§ 27. " The penalty shall be punished for the insubordinate or aggravated negligent

1) provide false or misleading information or forten information for the use of the tax control,

2) violates section 3 b (s). SIX, ONE. pkt., section 9, paragraph. One and two, section 16, section 17, paragraph 17. 3, section 19, section 20, section 21, paragraph 1. One and two, section 24, section 25, paragraph. 1, 3 and 5,

3) use a taxable vehicle that is not the taxable person, or for which no authorisation has been granted in accordance with section 3 (a) (1). 1, 3, 4 and 10, section 3 (b). Paragraph 3 (c) (c), 1,

4) use a taxable vehicle that is exempt from charge or a charge paid in accordance with section 5 (a) (5) (a). 1 and 2, section 6 (4). Paragraph 1, section 6 (a), Paragraph 1, or section 6 b (b), 1, contrary to the conditions applicable to the exemption or the tax adjustment period after that provision,

5) is used by a vehicle enrolled by the Vehicle Register, in accordance with the rules on the repayment of the tax on older vehicles in previous legislation ;

6) in this country, a taxable vehicle enrolled by the Vehicle Register and for which a duty has been paid in accordance with the rules on the repayment of tax in respect of the export, cf. § 7 b and c.

Paragraph 2. The provisions adopted pursuant to the law may be punished for the penalties provided for intentional or gross negligent provisions in the regulations.

Paragraph 3. The person who commits one of the offences referred to in the case of the foregoing to exempt the Treasury shall be punished by fine or imprisonment until 1 year and 6 months, unless higher penalties have been inflited on the section 289 of the Penal Code.

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

Paragraph 5. sections 18 and 19 of the law on the levying of taxes and duties, etc. shall apply mutatis muted to cases of infringement of this law.

§ 28. (The case).

Other provisions

§ 29. A car registered the first time before the 25th. April 2007, and which are then registered for the first time in the Vehicle Register as a van with a maximum laden mass not exceeding 2 tonnes, the tax is rectified in accordance with section 5, cf. however, Section 29 b, except that the item under the owner ' s choice shall be subject to the tax correction, with :

1) 95%. in addition to the amount of duty-free or

2) 50%. in addition to the amount of duty-free, combined with the payment of the current tax after paragraph 20 (a), 2, in the wall of duty levitation, according to the rates of goods vehicles with a maximum permissible weight in the range of 2,001 to 2 500 kilograms.

Paragraph 2. Paragraph 1 shall apply mutatis muctis to a van ;

1) which has so far been exempt from registration tax after Article 2, where the conditions for the exemption from the tax exemption are to be terminated ; or

2) in the case of which repayment has been paid in the case of section 7 b, but recorded in the case of a new one in the Vehicle Register.

§ 29 a. A van that is tax-rich with 30%. in addition to the amount of duty-free, the tax correction rate shall be made by 95%. in addition to the amount of duty-free, if the car is registered in the Vehicle Register from a maximum permissible laden weight exceeding 2 tonnes to a maximum permissible weight of 2 tonnes or less. In addition, Section 5 shall apply to the tax adjustment period, cf. However, Section 29 b.

Paragraph 2. The portion of the vehicle ' s value, which is the registration tax from the previous tax correction, in accordance with the rules for used vehicles in section 5, on the basis of the taxable value of the vehicle before the reduction, is resided by the decision to be taken into account in the calculation of the new ; Registration tax.

Paragraph 3. In the same way as paragraph 1. 1 and 2 tax-grade goods vehicles, which are to be paid in accordance with section 20 (a) (a). 1, in the toxicology slots, if the car is registered to another permissible maximum laden weight. However, this does not apply if the car is registered to a maximum laden mass of more than 2 tonnes, since such a conversion may occur without the addition of the car taxed on new.

§ 29 b. A goods vehicle which is taxed in accordance with sections 29 or § 29 a, the tax-grade adjustment shall be fixed in accordance with section 4, if the car ceases to be designed and equipped for the carriage of goods or of a maximum permissible laden mass not exceeding 4 tonnes. However, the levy shall be reduced in accordance with the rules applicable to secondhand vehicles in § 5 with 95 pct., respective 50 pct;, of that part of the taxable value of the commodity before the conversion exceeding 16.900 kr. (2010-level). The amount of the amount shall be adjusted according to the Danish tax havens.

~ § 30-31 b. (The case).

Entry into force and transitional provisions

§ 32. The law shall enter into force on 1. November 1971. The Act of Section 33 (2). 3, and Article 34 shall, however, enter into force on 1. June 1971.

Paragraph 2. (Transitional clause, excluded).

§ 33. No tax is required under this law of vehicles which, in the case of the entry into force of the law, has been taxed in accordance with previous legislation.

Paragraph 2. If a vehicle has been exempt from duty or has been enriched with a reduced charge under the provisions of previous legislation, and are the conditions for the exemption or tax reduction no longer fulfilled, a tax after this must be replied to law.

Paragraph 3. Motor vehicles which are enriched by half a tax after paragraph 5 (5). 2, in law order no. 151 of 30. In April 1966 or Section 2 (2), 4-5, in Law No 5. 197 of 23. In May 1969, no additional tax correction can be altered as motor vehicles. Vehicle vehicles may continue to use yellow / black plates.

§ 34. (The case).

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

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Law No 411 of 11. May 2012 includes the following effective provision :

§ 2

Paragraph 1. The law shall enter into force on the day following the announcement in the law.

Paragraph 2. The law shall have effect on vehicles notified to registration in the Vehicle Register on the 28th. February 2012, or later, cf. however, paragraph 1 3.

Paragraph 3. vehicles for which a contract has been signed on purchases or leasing with an end-user, including a leasing, no later than the 27th. In February 2012 and reported to registration in the Vehicle Register no later than the 31 st. In July 2012, tax is rectified according to the applicable rules in the registration tax slots.

Paragraph 4. The Tax Master determines the time when the customs and tax administration shall start the publication of notified levies and so on after § 10 a in the registration detox slop.