Act On Registration Of Motor Vehicles, Etc. (The Registration Tax Act)

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

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Act on registration of motor vehicles, etc. (the Registration Tax Act)
hereby promulgated Law on Registration of motor vehicles, etc. (the Registration Tax Act), cf.. Legislative Decree no. 836 of 1 July 2011, with the changes imposed by § 2 of Law No . 399 of May 9, 2012, law no. 411 of 11 May 2012 and § 2 of the law no. 481 of 30 May 2012.

Taxable vehicles

§ 1. Tax shall be paid to the Treasury of motor vehicles to be registered in the Vehicle Registry under the Act on the registration of vehicles and trailers and semi-trailers for such vehicles. A response will not charge the vehicles registered in the export plates or test marks. The tax is levied upon a vehicle's first registration, unless otherwise provided in this Act.

PCS. 2. A response will further tax on motor vehicles referred to in §§ 4 and 5 as well as foreign taxis, which are registered with foreign number plates and used by a nonresident, see. § 3 a paragraph. 9.

PCS. 3. taxed vehicles as referred to in paragraph. 1, after the repair or conversion is not for tax purposes is identical to a previously tax-adjusted vehicle, see. However, §§ 7 and 7a. The tax is levied before a vehicle is put into service after repair or conversion. The recalculation of the tax for a motor vehicle under § 3 a paragraph. 3 and 4, or § 3 a paragraph. 9, § 3 c, paragraph. 1, after the repair or conversion is not for tax purposes is identical to the motor vehicle for which previously calculated charge. Attributable vehicle after repair or conversion under the provisions of § 3 a paragraph. 3 and 4, or § 3 a paragraph. 9, § 3 c, paragraph. 1 fee in accordance with § 3 a paragraph. 3 and 4 and § 3 c, paragraph. 2. recalculation of the tax for a motor vehicle covered by § 3 b, paragraph. 1, after the repair or conversion is not for tax purposes is identical to the motor vehicle for which previously calculated charge. Attributable vehicle after repair or conversion under the provisions of § 3 b, paragraph. 1 fee in accordance with § 3 b, paragraph. 2.

PCS. 4. Motor vehicle made available to a nonresident employee of a company with registered office or permanent establishment in another EU / EEA country, and vehicles which are a nonresident self-employed persons established or providing services in another EU / EEA country, used for the performance of self-employment in another EU / EEA country should not be taxed under this Act, unless the vehicle essentially be used permanently in Denmark or actually used in this way, see. § 3 a paragraph. 1.

PCS. 5. A motor vehicle covered by paragraph. 4 is considered to be used substantially permanently in Denmark or in fact have been used in this way, if

a) motor vehicle within a 12-month period to be used or indeed has been used at least 183 days in Denmark and

b) motor vehicle within a 12-month period kilometer terms for commercial purposes abroad to be used or indeed has been used less than the total kilometers related private and business use in Denmark.

PCS. 6. For the purposes of paragraph. 5 include driving in Denmark both private and commercial purposes. Driving abroad only includes commercial purposes. Abroad includes both EU / EEA countries and third countries. For commercial driving abroad is also included driving to and from the place of residence in Denmark and work abroad, including the part of the journey that takes place in Denmark. Private driving abroad are not counted in proportion to the business use abroad. Used vehicle same day private both in Denmark and abroad, included only the private use in Denmark.

PCS. 7. Tax and Customs Administration can after the expiry of a 12-month period in exceptional cases derogate from the criteria in paragraph. 5, so that a vehicle does not become toll.

§ 1 a. A vehicle subject to tax under this Act, and then the up or nedvejes over one of the weight limits for the maximum permissible weight of which is the basis for a tax adjustment, or one of the weight limits for the maximum permissible weight, valid at the time of registration of the up or nedvejningen should be taxed again by the rules of used vehicles in § 4 and § 5


PCS. 2. The value of the car, there is a registration from the previous taxing calculated in accordance with the rules of used vehicles in § 4 and § 5 on the basis of the vehicle's taxable value before nedvejningen, set off in the calculation of the new registration. Excess registration fee will not be refunded. By nedvejning to 3 hours or less of a van that is taxed according to § 5, paragraph. 2, point 2., Can at most offset with 56,800 kr.

PCS. 3. The provision does not apply to vehicles covered by §§ 29-29 b.

Exemption

§ 2. exempt from tax:

1) vehicles belonging to the king and his spouse, members of the royal family, who are children of Danish kings, or for whom, according to the Basic Law § 11 fixed annuities and their widows

2) passenger cars and vans as referred to in § 5, paragraph. 1, 2 and 8 are exclusively used by Danish State institutions, apart from vehicles used commercially in competition with private operators

3) vehicles specially designed and exclusively used by emergency for fire fighting and rescue missions, as well as vehicles used exclusively for emergency commissions and not used commercially in competition with private operators

4) ambulances and hearses that are explicitly designed and used solely for ambulance and funeral transport,

5) vehicles with licensing under the bus exclusively used for commercial passenger

6) vehicles licensed for public service traffic under the Act on taxi services, etc. used exclusively for performing ordinary regular services for a transport subject to the Danish transport companies

7) vehicles as referred to in § 5 a paragraph. 1,

a) of nursing homes, retirement homes and similar institutions, possibly reducing sædetal, used for the transport of its own residents or dwelling elderly who have been referred to the activities of the institution to have maintained their physical or mental skills,

b) are exempt from road tax for road tax Act § 16 or under § 7 of the Act on tax for fuel consumption for certain passenger cars, possibly with reduced seat number used by or for use by wheelchair users

c) possibly reducing the number of seats used exclusively for the commercial transport of patients and donors (ambulances)

d) specifically adapted for commercial transport of theatrical and orchestral groups, film and television crews and their equipment. The vehicles must not be used for private passenger.

e) of driving schools used only for educational purposes. The vehicles must not be used for private passenger.

8) vehicles with a maximum weight of 4 tons,

a) that are clearly built and designed to carry goods. There must not be outside the cab carried by persons other than those which are necessary for loading and unloading of the goods transported. However, it is allowed to use the vehicles for the transport of persons employed by the owner (user's) business, to or from the workplace where they must use the packed material. The vehicles must not be used for private passenger unless granted permission to drive in parades or with students who have completed an education. The vehicles may, however, be used for private transport of sports equipment is of such a nature or quantity, that it can be transported in a vehicle of this size, and in connection therewith to the private transport of persons in the cab and residential

b) specially designed as a library or for commercial use, for example. dental clinics, display vehicles, sales vehicles, mobile offices, workshop vehicles and the like. There shall be no vehicle transported people from outside the cab. The vehicles may not use for private passenger

c) specially adapted for transport and accommodation for daycare. The vehicles must not be used for other private persons.


9) motor vehicles which are clearly built and specially arranged for the transport of men and material (personnel carriers). Person cab must be equipped to carry at least 4 people and at least one seat behind the front seats. The cab must be separated from the product charged or the load area. Vehicle varelad or load area must have larger widths than passenger cabin. The vehicle may only be used for transport to and from the company's jobs of equipment, tools and materials and for transport to and from the jobs of people working in the owner's or user's activities. The vehicle must not be used for private passenger. The vehicle must be clearly way be painted with the company name. The exemption is conditional on the vehicles of the same trade mark is not marketed with similar body in the passenger version (station wagons, etc.)

10) vehicles mainly designed to pull another vehicle or tool and only used to haul vehicles or working equipment not covered by § 1 or which are exempt. The vehicles must not be used to transport persons to a greater extent than in the no. 8 the vehicles

11) vehicles mainly designed as a tool and used exclusively as such

12) road trailers, which are clearly built and designed to carry goods. These road trailers may not be used for passenger transport, except under permit to travel in processions or with students who have completed training

13) trailers that are designed for residential and not used to carry passengers,

14) Electrically driven vehicle if the vehicle is notified for registration before the end of 2012,

15) vehicles referred to in § 6 a paragraph. 1, which is approved for the transport of one person sitting in a wheelchair. These vehicles can not later be taxed according to § 6a

16) vehicles under regulations made by the Minister of Taxation used only for rental to non-residents, including persons with permanent stay pole in the Faroe Islands or Greenland

17) vehicles, as an entity acquires and uses the necessary testing of components, the company has produced for vehicles

18) specially fitted vehicles recognized nonprofit organizations obtain and use to test vehicles for the disabled,

19) vehicles temporarily registered for use in connection with events organized by or with the Danish government

20) vehicles used only on closed wildlife parks with free-living animal to which the public has access, and

21) hydrogen-powered vehicle if the vehicle is notified for registration before the end of 2012.

PCS. 2. The Minister of Taxation may, to the extent necessary or appropriate to fulfill treaty obligations, lay down rules on tax exemption for vehicles belonging to:

1) foreign states present diplomatic representations and to such representations associated persons

2) foreign states present consular representations and to such representations associated persons

3) international organizations and institutions that Denmark is a member, and to such organizations related persons, including experts performing missions for the organizations or institutions and Member States representatives and envoys to such organizations and institutions.

PCS. 3. A vehicle which is exempt under subsection. 1-2, taxed according to §§ 4-6 b, when the conditions for exemption are no longer met.

PCS. 4. The Minister for Taxation shall lay down rules concerning decisions on tax exemptions under subsection. 1 pt. 17 and 18.


§ 3. The rules, which tax the Minister may impose, customs and tax authorities grant the exemption of tax on motor vehicles of Danish nationals brought by migration from the Faeroe Islands or Greenland, and which they must use in this country during a stay of up to 3 years but under the circumstances giving rise to registration duty for the vehicles. There must be paid tax on the vehicles, and the vehicles must be used by sojourner in the Faroe Islands or Greenland for at least one year immediately prior to registreringspligtens onset and sojourner shall, within the last 12 years have stayed for at least 5 years in the Faroe Islands or Greenland. The license only covers it by admission packed vehicle and lapses on disposal. Exceeds stay the period covered by the license, or disposed motor vehicle, the duty by the amount that should have been paid at the time the vehicle was registeringspligtigt.

PCS. 2. For new cars are equipped with seat belt warning, the tax is reduced by 200 kr. Per. seatbelt alarm. This deduction may be granted for 3 alarms. For new diesel passenger cars, the emission of particles exceeding 5 mg per day. kilometer tax would be reduced by 3,500 kr. in the years 2007 through 2010. For new commercial vehicles in Category N1, where the emission of particles exceeding 5 mg per day. kilometers, the tax would be reduced by 3,500 kr. in the years 2007 to 2011. Emissions are determined in accordance with Annex I to Council Directive 70/220 / EEC of 20 March 1970 on the approximation of laws relating to measures against air pollution by emissions from motor vehicles and subsequent amendments thereto.

PCS. 3. The deduction in paragraph. 2 is conditional upon the equipment items installed by the manufacture or importer company.

PCS. 4. For used cars and motorcycles registered first time in this country, see. § 10 paragraph. 3, the tax is reduced by 60 kr.

§ 3 a. Tax and Customs Administration decides upon application of a motor vehicle covered by § 1. 4 should be taxed under this Act. § 1. 5.

PCS. 2. Applicant must be used for customs and tax administration decision under subsection. 1 declare that the vehicle is covered by § 1. 4, as well as how and to what extent the vehicle must be used within a 12-month period, see. § 1. 5.

PCS. 3. Tax and Customs Administration may, upon application, to the charge of registration compulsory motor vehicles that are taxable, see. § 1. 5, can be paid quarterly in advance. The tax is

1) for vehicles that are between 0 and 3 months old from the first registration or entry into service date, whether it's in Denmark or abroad, 2 per cent. the calculated per registration. month commenced after first registration or entry into service point in the first 3 months,

2) for vehicles by registreringspligtens onset older than 3 months from the first registration or entry into service date, whether it's in Denmark or abroad, 1 per cent. the calculated per registration. month or in the following 33 months and

3) for vehicles by registreringspligtens entry is older than 36 months from first registration or entry into service date, whether it's in Denmark or abroad, 2.1 per cent. the calculated per registration. month or in the following months.

PCS. 4. Payments also added a return on the part of the established registration remaining after payment. Interest shall be payable by the Statistics Denmark at the time of tax calculation latest published average lending rate from banks to non-financial corporations, which are known at. Jan. 1, respectively, per. July 1st. By paying the first time paid also a deposit equal to the first quarter's tax and interest, in respect of any arrears relating to registration ratio.

PCS. 5. For the payment of tax and interest under subsection. 3 and 4 booklets that which makes the vehicles available to the resident worker.

PCS. 6. The obligation for payment under subsection. 3 and 4 shall cease at the end of the month in which the registration requirement in Denmark expires or motor vehicle excluded from the system, see. § 1. 3. discontinues the registration requirement, or deleted motor vehicle of the scheme in accordance. § 1. 3, back pay customs and tax administration deposit and overpaid tax and interest for the period. Tax and Customs Administration repays further deposit when the total tax paid or is happening taxing the following paragraph. 8.


PCS. 7. At the time the vehicle is excluded from the system, see. § 1. 3 sets of customs and tax administration upon application vehicle's current taxable value according to § 10. If the tax paid under subsection. 3 exceeds the calculated tax by 1 point., Reimbursed the difference. If the tax paid under subsection. 3 is less than the calculated tax by 1 point., Charged the difference.

PCS. 8. Exceeds a motor vehicle, hitherto tax-free, see. § 1. 4, to a person or company that is not covered by § 1. 4, by sale or other transfer, due the rest of the tax unless the tax on motor vehicle instead be adjusted according to § 4.

PCS. 9. The provisions of paragraphs. 1-8 apply correspondingly to motor vehicles which are registered with foreign number plates.

PCS. 10. Upon application exempted motor vehicles registered as taxis abroad when the vehicle of a resident exclusively for commercial passenger transport in this country.

PCS. 11. The Minister can lay down rules for the communication and presentation of the authorization and the payments referred to in paragraph. 1-10 the taxes and surcharges.

§ 3 b. Customs and tax authorities may, upon application, grant authorization to the charge of registration compulsory leasing vehicles registered for temporary use in this country, paid in accordance. 2 and 3 of the motor vehicle belongs to a company or a permanent establishment situated in this country or abroad, and when the vehicle in a limited period of time under a written agreement leased to a natural or legal person residing here country. The contract must contain exact details of the agreed leasing period. Applications must be submitted by either leasing company or the person who leases the vehicle.

PCS. 2. The fee for vehicles to be registered under the Road Traffic Act. The obligation to register, thereby triggering event the date when the vehicle is in use in this country by a nonresident. The tax is applied throughout the contractual lease period duration. The tax is

1) for vehicles that are between 0 and 3 months old from the first registration or entry into service date, whether it's in Denmark or abroad, 2 per cent. the calculated per registration. month commenced after first registration or entry into service point in the first 3 months,

2) for vehicles by registreringspligtens onset older than 3 months from the first registration or entry into service date, whether it's in Denmark or abroad, 1 per cent. the calculated per registration. month or in the following 33 months and

3) for vehicles by registreringspligtens entry is older than 36 months from first registration or entry into service date, whether it's in Denmark or abroad, 2.1 per cent. the calculated per registration. month or in the following months.

PCS. 3. The payment also added a return on the part of the established registration remaining after payment. Interest shall be payable by the Statistics Denmark at the time of tax calculation latest published average lending rate from banks to non-financial corporations, which are known at. Jan. 1, respectively, per. July 1st.

PCS. 4. For the payment of tax and interest under subsection. 2, 3, 7 and 8 books leasing company. Authorized the transfer of a lease under subsection. 6, 3rd paragraph., Jointly assignee of the lease for the payment of tax and interest.

PCS. 5. Extended to in paragraph. 1 contract agreed lease period, the customs and tax authorities permit fee for the temporary period paid in accordance. 2 and 3 if the application is made, no later than 14 days before the current contract expires. There must at the time of application must be a written agreement between the resident user and leasing company. The agreement shall contain information on the exact time period that the contract extended by.


PCS. 6. If the lease is changed or discontinued, or the leased vehicle changes the tax identity, license plates handed and vehicle deregistered from the Vehicle Register. This does not apply if the lessee withdraws from the lease and another simultaneously occur as the lessee in the lease agreement on the same terms and leasing company has announced the identity of the new lessee and the time of change of lessee for the customs and tax administration before the change occurs. Customs and Tax Administration may also allow, whenever a portfolio of leasing contracts to be transferred as part of a restructuring or sale of the leasing company and leases otherwise remains unchanged that the transfer has not added effect after the first section. Interrupting a lease as specified in point 1. Repay Customs and Tax Administration the tax with interest, if any, are paid too much for the lease period.

PCS. 7. At the time the lease is terminated, or when the vehicle is excluded from the system, see. § 1. 3, 5 and 6 sections., Provides customs and tax authorities upon application vehicle's current taxable value according to § 10. If the tax paid under subsection. 2 exceeds the calculated tax by 1 point., Reimbursed the difference. If the tax paid under subsection. 2 is smaller than the calculated tax by 1 point., Charged the difference.

PCS. 8. If the vehicle license plates by leasing contracts not being delivered on time, the vehicle's license plates at the request of customs and tax administration as soon involved in police action. In this case, there must subsequently pay tax and interest for the period running from leasing contracts for vehicle license plates supplied or removed. Tax and interest rate charged per. month or who has elapsed, see. paragraph. 2 and 3. The Minister can lay down detailed rules.

PCS. 9. There should be a written lease for leasing vehicles to be taxed in accordance with paragraph. 2 and 3. The contract shall cover the vehicle in the form in which it is to be leased, and include the identification details of the vehicle, name and address of the leasing company and the lessee and the lease amount. The contract shall include information on whether there is an agreed purchase and compulsory purchase, and under which conditions. The leasing contract must contain a precise statement of the lease. All users must appear on the lease. The contract must be accompanied by a specification of the vehicle's condition and equipment.

PCS. 10. Exceeds a motor vehicle for permanent use in this country by sale or other transfer, due the rest of the tax unless the tax on the vehicle instead corrected in accordance with §§ 4, 5, 5a, 6, 6a or 6b. | ||
§ 3 c. Upon application, the customs and tax authorities grant permission for duty by requiring registration motor vehicles registered for temporary use in Denmark can be paid in accordance with paragraph. 2, when the motor vehicle belongs to a foreigner and this is used in this country during a temporary stay.

PCS. 2. The fee calculated in accordance with § 3 a paragraph. 3, 2nd sentence., Paid quarterly in advance. § 3 a paragraph. 4 shall apply mutatis mutandis. By paying the first time paid also a deposit equal to the first quarter's tax rate and allowances to cover any arrears relating to registration ratio.

PCS. 3. The obligation to pay the tax and interest shall cease at the end of the month in which the registration requirement in Denmark ceases or motor vehicle excluded from the system, see. § 1. 3. discontinues the registration requirement, or deleted motor vehicle of the scheme in accordance. § 1. 3, back pay customs and tax administration deposit and overpaid tax and interest. Tax and Customs Administration repays further deposit when the total tax paid or is happening taxing the following paragraph. 4.

PCS. 4. Exceeds a motor vehicle for permanent use in this country by sale or other transfer or in connection with the owner of a vehicle covered by paragraph. 1 settles permanently in this country, due the rest of the tax unless the tax on motor vehicle instead be adjusted according to the rules of § 4.

PCS. 5. The Minister can lay down rules for the communication and presentation of the authorization and the payments referred to in paragraph. 1-4 the taxes and interest.

Tax rates

§ 4. The tax is calculated for new vehicles and for rebuilt vehicles, taxable under § 7 of the vehicle's taxable value at the following rates:


1) Motorcycles: 105 per cent. of 8900 to 24.900 kr. (2010 level) and 180 per cent. of the residue.

2) Other vehicles, cf.. However, §§ 5-6 a: 105 per cent. of 79.000 kr. (2010 level) and 180 per cent. of the residue.

PCS. 2. For gasoline powered passenger tax is reduced in accordance with paragraph. 1 pt. 2, with 4,000 kr. For each kilometer that the car covers over 16 km per. liters of fuel. For diesel powered passenger tax is reduced in accordance with paragraph. 1 pt. 2, with 4,000 kr. For each kilometer that the car covers over 18 km pr. liters of fuel.

PCS. 3. For gasoline powered passenger tax is raised by paragraph. 1 pt. 2, with 1,000 kr. For each kilometer that the car covers less than 16 km per. liters of fuel. For diesel powered passenger tax is raised by paragraph. 1 pt. 2, with 1,000 kr. For each kilometer that the car covers less than 18 km pr. liters of fuel.

PCS. 4. Fuel consumption pursuant to subsection. 2 and 3 is calculated according to § 2 of the fuel consumption tax law.

PCS. 5. For new cars covered by paragraph. 1, no. 2, which is not equipped with safety cushion, increased the taxable value 7.450 kr. For new cars covered by paragraph. 1, no. 2, which is equipped with only one safety cushion, increased the taxable value 3.725 kr.

PCS. 6. For new cars, the tax after the reductions in paragraph. 2 and § 8 paragraph. 7 for at least 20,000 kr.

PCS. 7. The fee for used vehicles is calculated in the same way as for new vehicles. Amount stk.1-3, 5 and 6, § 3, paragraph. 2 and § 8 paragraph. 7 shall be reduced by the same percentage as the vehicle's value, including tax has changed compared to a similar vehicle that is taxed as new.

PCS. 8. A used vehicle's age is counted from first registration. If a used vehicle has not been registered in this country or abroad, or if the first registration date or entry into service date can not be ascertained, the vehicle's first registration date or entry into service of the vehicle's production date.

PCS. 9. The limits set out in paragraph. 1 is regulated by the Personal Tax Act § 20

PCS. 10. For used cars and motorcycles with an age under 1 year, see. Paragraph. 8, can be fixed at the tax would have applied by car or motorcycle tax adjustment as new, cf.. § 9 paragraph. 2, minus 1 percent. per. 1.000 km, as vehicle has traveled after the registration or commissioning. The deduction may not exceed 2 per cent. per. completed month after the registration or commissioning in the first 3 months and a maximum of 1 per cent. per. completed month after the registration or commissioning for the following months. For cars and motorcycles, here or abroad have been used for purposes covered by § 2. 1, or used under circumstances which either here or abroad entail compulsory registration deducted additional 5,000 kr. If your car or motorcycle has been registered or put into use for at least 2 months and driven at least 5,000 kilometers. The vehicle's age is counted from the first registration or entry into service date, see. Paragraph. 8. Is there a price for the vehicle in accordance with § 9 paragraph. 1, set the taxable value to the value that would have applied at the vehicle tax adjustment as new, cf.. § 10 paragraph. 2.

PCS. 11. For each calendar month set a correction of the tax rates set out in paragraph. 1 pt. 2. Calendar Month correction is calculated based on the deviation between the price trend for passenger cars and their evolution as a whole. Price trends are measured by the index of net prices published by Statistics Denmark. The price trend for passenger cars are measured as a percentage of change in the consumer price index for passenger cars month by month. The price development as a whole is measured as the average percentage change month by month in the total net price index the past 12 months. Price deviation is then calculated as the difference between the price trend for passenger cars and their evolution as a whole. The total price variance is the sum of prisafvigelserne since March 2003 and is calculated to two decimal places. The correction amount to twice the total price divergence 2 months earlier. Positive correction deducted in tax rates. Excluding negative correction.

PCS. 12. Corrections of tax rates calculated in accordance with paragraph. 11 applies to passenger cars for tax in the calendar month for which the correction is calculated.

§ 5. For new cars and rebuilt cars, taxable under § 7, the tax is 0 kr. Of the first 16,900 kr. (2010 level) of the taxable value and 50 per cent. of the residue, if

1) vehicle with a gross vehicle weight not exceeding 4 t and


2) the car clearly built and designed to carry goods.

PCS. 2. For new cars as referred to in paragraph. 1 with a maximum weight of 2.5 t, which are either open or without side windows behind the driver's seat in the car's left side, including without hole for side windows behind the driver's seat in the car's left side, the tax is 0 kr. Of the first 34,100 kr. Of the taxable value and 30 per cent. of the residue. For cars as mentioned in the first section. with a maximum weight of 3 tonnes levy may not exceed 56,800 kr.

PCS. 3. Cars as referred to in paragraph. 1 and 2 may not be used for the transport of persons outside the cab. However, it is allowed outside of the cab carrying persons who work in the owner (user's) business, to or from the workplace where they must use the packed material. They are also allowed to carry persons outside the cab, if permitted to drive in parades or with students who have completed an education.

PCS. 4. For gasoline-powered vehicles, the tax is reduced in accordance with paragraph. 1 with 4,000 kr. For each kilometer that the car covers over 16 km per. liters of fuel. For diesel-powered vehicles, the tax is reduced in accordance with paragraph. 1 with 4,000 kr. For each kilometer that the car covers over 18 km pr. liters of fuel.

PCS. 5. For gasoline-powered vehicles, the tax is raised by paragraph. 1 with 1,000 kr. For each kilometer that the car covers less than 16 km per. liters of fuel. For diesel-powered vehicles, the tax is raised by paragraph. 1 with 1,000 kr. For each kilometer that the car covers less than 18 km pr. liters of fuel.

PCS. 6. Fuel consumption pursuant to subsection. 4 and 5 are calculated in accordance with § 2 of the fuel consumption tax law.

PCS. 7. The taxable value pursuant to subsection. 1 increased by 7,450 kr. For new cars that are not equipped with seat cushion, and with 3,725 kr. For new cars fitted with only one safety cushion.

PCS. 8. The fee for used cars is calculated in the same manner as the tax for new cars. The amounts mentioned in paragraph. 1, 2, 4, 5, 7 and 12, § 3, paragraph. 2 and § 8 paragraph. 7 shall be reduced by the same percentage as the vehicle's value, including tax has changed compared to similar vehicles, which are taxed as new.

PCS. 9. If a used car has not been registered in this country or abroad, or if the first registration date or entry into service date can not be ascertained, the car's first registration or use from its production date.

PCS. 10 pcs. 1-9 shall apply to vehicles with a gross vehicle weight of up to 3.5 t to tax under subsection. 2 and decorated with solid bunk, where the cars are specially designed for professional use as a support vehicle for special transport, cf. Order on special transport. The cars must not be private.

PCS. 11. For cars between 2.5 and 4 tonnes gross weight, which is especially adapted for commercial use, including dental clinics, display vehicles, sales vehicles, mobile offices, workshop vehicles and the like. And used for this paragraph. 1-9 analogy.

PCS. 12. A car that is corrected with tax under paragraph. 1-11, taxed according to § 4, when the conditions for the made taxing no longer met. For cars that are covered by paragraph. 1, the tax is reduced according to the regulations for used vans in paragraph. 8 by 50 per cent. the portion of the taxable value before the change, which exceeds 16.900 kr. (2010 level). For cars that are covered by paragraph. 2, the tax is reduced according to the regulations for used vans in paragraph. 8 by 30 per cent. the portion of the taxable value before the change in excess of 34,100 kr. However, credit can not exceed 56,800 kr., regulated by paragraph. 8 for cars covered by paragraph. 2, 2nd sentence. For cars which are corrected with half tax under previous legislation, the tax is reduced by 40 per cent.

PCS. 13. The amount in paragraph. 1 and 12 is regulated by the Personal Tax Act § 20

§ 5 a. For vehicles that are clearly built and equipped to carry more than nine persons including the driver, have the vehicle equivalent number of passenger seats and is designed for purposes other than passenger transport (buses), the tax is 0 kr. Of the first 12,100 kr. of the taxable value and 60 per cent. of the residue.


PCS. 2. Vehicles designed and furnished for accommodation and residential, are taxed according to § 4. For vehicles as mentioned in the first section. with a maximum weight of at least 2 t, which is furnished with access to the bed of actual sleeping places for at least 4 people, however, by a tax adjustment excluding the cost of residential decor and gains and tax it. The tax is calculated in accordance with point 2. need for total vehicle value, net of tax, however, be less than 0 kr. of the first 12,100 kr. and 60 per cent. of the residue.

PCS. 3. The taxable value pursuant to subsection. 1 increased by 7,450 kr. For new vehicles that are not equipped with seat cushion, and with 3,725 kr. For new vehicles that are equipped with only one safety cushion.

PCS. 4. A vehicle which has been paid with tax under paragraph. 1 and 2, shall be taxable in accordance with § 4, when the conditions for the made taxing no longer met. The tax is reduced by 60 per cent. of that part of the vehicle's taxable value that exceeds 12.100 kr.

§ 6. For vehicles used solely for the commercial transport of patients and donors, the tax is 0 percent. the first 12,100 kr. of the taxable value and 20 per cent. of the rest, see. However, § 2. 1 pt. 7, point c.

PCS. 2. The vehicle's taxable value is increased by 7.450 kr. For new vehicles that are not equipped with seat cushion, and with 3,725 kr. For new vehicles, equipped only with one safety cushion.

PCS. 3. For used vehicles, the tax is calculated in the same way as for new ones. The amounts mentioned in paragraph. 1 and 2, § 3, paragraph. 2 and § 8 paragraph. 7 shall be reduced by the same percentage as the vehicle's value, including tax has changed compared with corresponding vehicles that are tax-adjusted as new. A used vehicle's age is determined in accordance with § 4, paragraph. 8.

PCS. 4. A vehicle tax in accordance with paragraph. 1, taxed according to § 4, if the condition of the checks carried taxing no longer met. The tax is reduced by 20 per cent. the value of the vehicle in excess of 12,100 kr.

§ 6 a. For vehicles that are authorized taxi services in accordance with § 1. 1 of the Act on taxi services, the tax is 0 percent. the first 230,000 kr. of the taxable value and 70 per cent. of the remainder, if the vehicle is used solely for commercial passenger and moreover alone

1) occasional driving with urgent small packages without escort, but after the tariff for passenger or

2) for driving the urgency for social services.

PCS. 2. The vehicle's taxable value is increased by 7.450 kr. For new vehicles that are not equipped with seat cushion, and with 3,725 kr. For new vehicles, equipped only with one safety cushion.

PCS. 3. For used vehicles, the tax is calculated in the same way as for new ones. The amounts mentioned in paragraph. 1 and 2, § 3, paragraph. 2 and § 8 paragraph. 7 shall be reduced by the same percentage as the vehicle's value, including tax has changed compared with corresponding vehicles that are tax-adjusted as new. A used vehicle's age is determined in accordance with § 4, paragraph. 8.

PCS. 4. A vehicle tax in accordance with paragraph. 1, taxed according to § 4, if the condition of the checks carried taxing no longer met. The tax is reduced by 70 per cent. of that part of the vehicle's taxable value that exceeds 230,000 kr. The tax shall lapse if the re-registration occurs after the vehicle in this country has been running

1) at least 3 years and at least 210,000 km, of which at least 97,000 occupied kilometers, or

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

PCS. 5. taximeter Certificate and trafikbog must be kept as evidence that in paragraph. 4 and 5 above conditions are met. The Minister for Taxation can set special inspection rules as a condition for the tax exemption.

§ 6b. For vehicles that are allowed to limousine services in accordance with § 2. 3 of the Act on taxi services, the tax is 0 percent. the first 12,100 kr. of the taxable value and 20 per cent. of the remainder, if the vehicle is used solely for the commercial transport of persons in accordance with the license for limousine services.

PCS. 2. The vehicle's taxable value is increased by 7.450 kr. For new vehicles that are not equipped with seat cushion, and with 3,725 kr. For new vehicles, equipped only with one safety cushion.


PCS. 3. For used vehicles, the tax is calculated in the same way as for new ones. The amounts mentioned in paragraph. 1 and 2, § 3, paragraph. 2 and § 8 paragraph. 7 shall be reduced by the same percentage as the vehicle's value, including tax has changed compared with corresponding vehicles that are tax-adjusted as new. A used vehicle's age is determined in accordance with § 4, paragraph. 8.

PCS. 4. A vehicle tax in accordance with paragraph. 1, taxed according to § 4, if the condition of the checks carried taxing no longer met. The tax is reduced by 20 per cent. of that part of the vehicle's taxable value that exceeds 12.100 kr. The fee lapses if the re-registration occurs after the vehicle in this country has been running

1) at least 3 years and is at least 125,000 km, of which at least 112,000 occupied kilometers, or

2) at least two years and at least 150.000 km, of which at least 135,000 occupied kilometers.

PCS. 5. taximeter Certificate and trafikbog must be kept as evidence that in paragraph. 4 and 5 above conditions are met. The Minister for Taxation can set special inspection rules as a condition for the tax exemption.

Repaired and refurbished vehicles

§ 7. taxed previously taxed motor vehicles, except those covered by § 10 paragraph. 4, which was rebuilt after having been destroyed in road accident, explosion, fire, etc., if they are covered by insurance, and if the cost including VAT for complete remediation of the following accidents, etc. occurred damage exceeds 75 percent. of the market value before the accident for vehicles subject to tax in accordance with § 4, paragraph. 1 pt. 1, 65 per cent. for vehicles subject to tax in accordance with § 4, paragraph. 1, no. 2, 80 per cent. for vehicles subject to tax in accordance with § 5, paragraph. 1, 90 per cent. for vehicles subject to tax in accordance with § 5, paragraph. 2, 85 per cent. for vehicles subject to tax in accordance with § 5 a and 90 per cent. for vehicles subject to tax under §§ 6, 6a or 6b. It is calculated not charge in cases where the cost of repairing the damage is less than 25,000 kr. including VAT. The tax is calculated as for new vehicles, however, without charge or deduction for any lack of security pillows.

PCS. 2. The vehicle's market value before the injury determined by the insurance company. The commercial value is the replacement cost of the vehicle, incl. charge immediately before the accident taking into account the age, mileage and condition and wear. For vehicles registered as new within the last year before the accident, and at the time of injury have completed a maximum of 25.000 km, the fair value determined for the vehicle's value as new, including tax.

PCS. 3. The cost of reconstruction of the vehicle is calculated by the insurance company. This report shall include all costs of reconstruction incl. VAT, including painting and varnishing. The statement must include a specification of parts that must be replaced with the command of the prices of these. The calculation shall be based on the gross price of new parts, including new bodywork. The statement can be deducted from a fixed amount of 5,120 kr. If reconstruction includes restoration of one or more safety cushions.

PCS. 4. For the reconstruction of road damaged vehicles belonging to companies that hold more than 10 taxed vehicles not covered by a comprehensive insurance, paragraph. 1 correspondingly.

PCS. 5. The paragraphs. 1 that limit the tax liability of 65 per cent. of the commercial value of the cost of reconstruction of vehicles subject to tax in accordance with § 4 shall be reduced to 55 per cent., if the vehicle owner or otherwise entitled not offered the following paragraph. 2 fixed market value when the damage amounted to more than 55 per cent. of the fair.

PCS. 6. Vehicles for the insurer's statement under paragraph. 2 and 3, subject to paragraph. 1, and vehicles where the damage is settled in cash and the repair carried out by the owner or another there berettigets provision and expense, deregistered from the Vehicle Register.

PCS. 7. Tax Minister shall issue administrative regulations for motor vehicles covered by paragraph. 1-6.

§ 7 a. Repaired and rebuilt vehicles which previously paid registration fee and are damaged by corrosion, wear and the like, and where repair is performed regularly as general maintenance, are exempt.

PCS. 2. The exemption under subsection. 1 is conditional upon:

1) The vehicle must after reconstruction equivalent to that of the registration certificate of vehicles mentioned. There must therefore be no changes with regard to vehicle make, model, type and year of manufacture.


2) Replacing the engine of the vehicle, possibly to a motor with another driver may not involve a power increase of over 20 per cent. of your vehicle's original engine power.

3) The reconstruction of the vehicle must be carried out using spare parts, including jointed parts of a kind and nature that is normally found on and negotiated from automobile dealers and -værkstedernes stocks of new spare parts, possibly with the corresponding spare parts. Do not use new spare parts bodywork, chassis or -stel. There must also not from another vehicle used bodywork, chassis, frame or major parts of these components than the aforementioned parts.

PCS. 3. Greater overall repairs and restorations, which is for sale, is exempt if the conditions of paragraph. 2 are met, the cost of repair and reconstruction does not exceed the regular price of a similar vehicle in usually maintained and registration ready condition inclusive of taxes by cash sale to the user. The cost of reconstruction may be a maximum of 75,000 kr. For vehicles whose age exceeds five years, the cost of reconstruction exceed the regular price of an equivalent vehicle by cash sales to the user by 10 per cent. for each full year of age of the vehicle exceeds 5 years from vehicle first registration date. The supplement shall be capped at 50 per cent. 1st-4th section. except motor vehicles, subject to § 10 paragraph. 4.

PCS. 4. Repairs enterprise determines the cost of reconstruction on the basis of the repair company's ordinary gross prices including VAT. The statement must include a specification of parts that have been replaced, and labor services that are performed on the vehicle, with the command of the prices of these included the margins which are generally included in the prices for repair services in question.

PCS. 5. If the conditions for exemption under subsection. 1-4 is not met, the vehicle must be reported for taxation with the customs and tax administration.

PCS. 6. Tax Minister shall issue administrative regulations for motor vehicles covered by paragraph. 1-5.

PCS. 7. A registered motorcycle fitted with a sidecar does not lose thereby its tax identity. The same applies to a registered motorcycle with sidecar, where the sidecar removed.

Reimbursement of tax

§ 7 b. The tax on a used motor vehicle tax in accordance with §§ 4, 5, 5a, 6, 6a, 6b, 29 or 29 a, shall be reimbursed if the vehicle is deregistered from the Vehicle Register and out of the country.

PCS. 2. The reimbursement amount is determined in accordance with § 10 as follows:

1) For motorcycle taxed according to § 4, paragraph. 1 pt. 1 or § 4, paragraph. 7 that the tax in accordance with § 4, paragraph. 7.

2) For passenger cars taxed according to § 4, paragraph. 1 pt. 2 or § 4, paragraph. 7 that the tax in accordance with § 4, paragraph. 7.

3) For commercial vehicles subject to tax in accordance with § 5, paragraph. 1, 2 or 8, § 29 or § 29 a, as the tax in accordance with § 5, paragraph. 8. However, the tax on a van that is taxed by 95 per cent., Based on a tax rate of 95 per cent.

4) For camper vans and buses tax-adjusted in accordance with § 5 a paragraph. 1 and 2, as the duty under § 5 a paragraph. 1 and 2.

5) For ambulances to tax in accordance with § 6, the charge according to § 6

6) For taxis taxed according to § 6 a, as the tax pursuant to § 6 a.

7) For vehicles subject to tax in accordance with § 6 b, as the charge according to § 6 b.

PCS. 3. The amount of compensation provided by paragraph. 2, deducted 15 per cent. of this amount, at least 7,500 kr. for passenger cars and 4,000 kr. for motorcycles and vans.

PCS. 4. There are not recoverable tax for

1) vehicles under regulations made pursuant to § 1. 3, have lost their tax identity

2) vehicles are taxed according to § 7 or can not be exempted from tax under § 7a

3) vehicles that are over 35 years old from the first registration date

4) vehicles that are not in registration order,

5) equipment, etc., which are not paid registration of.

PCS. 5. tax rebate under subsection. 2 shall not exceed the fee originally paid, less 15 per cent., But at least 7,500 kr. For passenger cars and 4,000 kr. For vans and motorcycles.

PCS. 6. Upon re-registration for the vehicle register of a vehicle, which has been demonstrated fee calculated tax amount in the same way as compensation amount according to § 7 b, paragraph. 2, but with no reduction in tax.


PCS. 7. Must be obtained survey report in accordance with § 7 c paragraph. 1, raised the amount reimbursed 300 kr. (2010 level). The amount is adjusted from 2015 in Personal Tax Act § 20

§ 7 c. Along with a request for reimbursement of the tax in accordance with § 7 b for a car that, starting from the date of the application, the first time recorded more than 10 years ago, must hand in a survey report on the vehicle's condition in accordance. § 10 pcs. 3. The need of the survey report also indicate that the vehicle is in running order. The inspection report must not be older than 4 weeks from request. Customs and Tax Administration may also determine the need to obtain such a visual report of a vehicle not covered by the first section. Before compensation is paid. The tax is reimbursed by the customs and tax administration, when the vehicle's taxable value is established and the Customs and Tax Administration has proof vehicle unsubscribe from the Vehicle Register and export from this country.

PCS. 2. The fee paid to the vehicle owner. Is the owner subject to the law on collection of taxes and duties paid tax under the law. The fee shall be paid within 3 weeks after receipt of documentation in accordance with paragraph. 1. If the Customs and Tax Administration can not approve the documentation or on the recipient's circumstances can not make the necessary checks of its value at that time, the time limit until the necessary documentation exists or checks may be made.

PCS. 3. If at the time of payment of the HPI is a mortgage or ownership reservation in the vehicle, put the payment on hold until the mortgage or property reservation is canceled. The payment date is the time until 3 days before the date on which payment is actually happening. If there is only one such thing like law, payment can be made if the owner has transferred the claim for reimbursement in full to the licensee, or if the owner has transferred a specified proportion of the compensation entitlement of the right holder and this has informed the customs and tax administration that the balance may be paid to the owner.

PCS. 4. If it is established that a person or company receives more in compensation, required to pay the amount due for payment within 14 days of demand. The provisions of §§ 6-8 of the Collection of Taxes shall apply mutatis mutandis.

§ 7 d. Customs and Tax Administration proves after filing fee charged by the vehicles mentioned in § 1. 4, if the person or company that has paid the tax, after the expiry of a 12-month period, demonstrating that the vehicle during the period actually has essentially been used permanently in Denmark, cf. § 1. 5.

PCS. 2. The Minister can lay down rules for documentation of matters covered by paragraph. 1.

Taxable value

§ 8. The taxable value of a new vehicle is its ordinary price including value added tax but excluding the duty under this Act, the sale to a user in the country at the time of registration or whose customs and tax administration in the vehicle registration shall issue a certificate for a tax adjustment, the the date of issue. The taxable value shall not be lower than the price paid for the vehicle, see. However, § 9 paragraph. 4. In the taxable value of new vehicles is always included at least 9 per cent. in total profit for the importer and distributor. The taxable value can not contain negative importer profits, see. However, § 9 paragraph. 3 and 4. If the Customs and Tax Administration finds that elements, including gains included in the calculation of taxable value, transferred or billed, so they are no longer included in the taxable value, the transactions in which he is transferred or omfakturering is found overridden in relation to the charge.

PCS. 2. The Minister for Taxation can set special rules for conversion between accounts in foreign currencies and the determination of the taxable value in Danish currency.


PCS. 3. For the taxable value shall include the value of all equipment supplied with the vehicle, or to which the vehicle is equipped. However, there may be disregarded payment for radio sets, traded, up to an amount of 1,000 kr. Without the tax calculation can also be kept enhancement provided by the dealer in connection with vehicle sales to the user and by a separate agreement between the retailer and the user, however, subject to installation or execution of the work besides the vehicle is not made by manufacturing or importer company. For the taxable value also excludes payment for sidecars, which are clearly built and designed to carry goods and not used for passenger transport.

PCS. 4. The cost of special equipment to assist persons with permanent disabilities may be excluded from the taxable amount in accordance with rules set by the Minister of Taxation.

PCS. 5. Delivery and financing may be excluded from the taxable amount in accordance with rules set by the Minister of Taxation.

PCS. 6. For new passenger cars in taxing the sight and approved with integrated seats, replacing the car's usual seats, which can be used by both children and adults, reduced the taxable value of 6,000 kr. Per. integrated seat. The reduction of the taxable value for the first section. is conditional upon the seats are approved and labeled as child seats according to ECE Regulation 44-04 for children in both group I (9-18 kg), Group II (15-25 kg) and group III (22-36 kg) and is tested as ordinary seat according to the requirements of Council Directive 76/115 / EEC on the approximation of laws relating to anchorages for motor vehicles as amended by the European Parliament and Council Directive 2005/41 / EC and the requirements of Council Directive 74 / 408 / EEC relating to the seats, their anchorages and head restraints as amended by the European Parliament and Council Directive 2005/39 / EC. Seats for which the taxable value is reduced by 1 point. You can not affecting tax applied by taxing the other cars.

PCS. 7. For new motorcycles, which are fitted with anti-lock brakes, reduced the taxable value for 4165 kr. For new cars that are equipped with anti-lock brakes, reduced the taxable value 3.750 kr. For new cars are equipped with three or more safety cushions reduced the taxable value 1.280 kr. per. cushion for third to sixth cushion, and new cars are equipped with electronic stability system (ESC), which can slow down the car's wheels individually in order to stabilize the car, reduced the taxable value of 2,500 kr. For new cars with a minimum of five stars after the NRA's guidelines for the assessment of car safety from Euro NCAP reduced the taxable value of 2,000 kr.

PCS. 8. in paragraph. 7 the deduction from the taxable value is conditional upon the equipment items installed by the manufacture or importer company.

PCS. 9. 1 apply correspondingly to the taxation of vehicles on the basis of both allocations for own use as a sale to a company that professionally deal in or lease motor vehicles or the sale of such business related.

PCS. 10. For tax adjustments, which the vehicle is provided by or delivered to a interesseforbunden activities, see. Assessment Act § 2. 1-4, the company pays tax vehicle, able to demonstrate that in a considerable degree carried taxing on a similar basis to other than the company's own or related parties' use.

§ 9. The regular price for a new vehicle from the sale to the user can be notified of the customs and tax administration of the person who has set the price. The notification shall contain information on what equipment the notified price includes.

PCS. 2. Is there a price for a vehicle in accordance with paragraph. 1, used this price as the vehicle's taxable value. If the vehicle is sold at a higher price than the one declared in accordance with paragraph. 1 shall apply the selling price as the vehicle's taxable value. The vehicle can not be taxed on the basis of a lower price than the notified unless it can be demonstrated that the lower price contains the elements in accordance with § 8 paragraph. 1 and 3 are included in the taxable value. If the total profit for the importer and distributor is below 9 per cent., Increased the taxable value by 25 per cent. the difference between a calculated profit and the actual profit. Dealers shall inform the Customs and Tax Administration on deviations from the notified price.


PCS. 3. If fluctuations in exchange rates leads to a notified price will include negative importer profits, there must be renewed review. However, there is away from exchange rate fluctuations that result in negative importer profits for a continuous period of up to 3 months.

PCS. 4. Failing to customs and tax administration notified price for a new vehicle, or if the conditions under subsection. 2 on taxing on the basis of a lower price than the notified not met, the amount of the taxable value of the vehicle is estimated, cf.. However paragraph. 5.

PCS. 5. The Minister of Taxation may set rules under which the customs and tax authorities may set the taxable value of a new vehicle based on the vehicle's regular price (list price) in cases where no to the customs and tax authorities notified a price.

§ 10. For used vehicles set the taxable value of the vehicle's normal price including value added tax but excluding the duty under this Act. The regular price fixed for the sale to the user in this country in the condition in which the vehicle must be recorded.

PCS. 2. The taxable value can not exceed the vehicle's original price as new. Is the vehicle when new unknown, the price estimated.

PCS. 3. Used cars and motorbikes to be registered in this country the first time, within the valuation presentation of a visual business, which looks vehicle in order to determine the vehicle's identity, mileage, equipment and able general. Visually company's report on the optic papers included in the authority's valuation of the vehicle. The valuation can be made without the vehicle presented to the Authority. Authority may inspect a vehicle if it deems it necessary.

PCS. 4. The taxable value of a vehicle that is more than 35 years old, see. § 4, paragraph. 8, and which appears at first registration, the vehicle's utility value. Is that the same vehicle paid compensation in accordance with § 7 b, fixed fee, however the compensation paid.

PCS. 5. The Minister can lay down rules for calculating the taxable value by paragraph. 1-4.

§ 10 a. By taxing the vehicle publishes customs and tax administration tax base on the Internet.

PCS. 2. For each vehicle published:

1) The information about the vehicle, declared to the customs and tax administration for calculation of the registration fee of the vehicle.

2) The customs and tax authorities calculated the tax base.

3) Any amendment to the tax base in relation to the notified tax basis.

PCS. 3. Customs and Tax Administration can request the information available other than referred to in paragraph. 1. Tax and Customs Administration may require payment for costs to comply with such a request.

§§ 11-13. (Repealed).

Registered companies

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

1) indicate the charge of a vehicle

2) set the compensation of tax on a vehicle by exporting the vehicle, see. § 7 b, and

3) periodically pay the tax on vehicles that the company has indicated the charge of.

PCS. 2. For the administration of §§ 15-18, the tax minister or the person authorized by the Minister, lay down rules on:

1) The procedure for registering companies.

2) Which categories of vehicles covered.

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

4) When and how declarations must be submitted to the Customs and Tax Administration, including whether the declaration should be given electronically.

5) Who is a registered company can set the tax on a vehicle.

§ 15. A company fulfilling the following conditions can be detected:

1) The company must be resident in this country.

2) The company must commercial trade with motor vehicles or trailers or semi-trailers for motor vehicles or commercial lease such vehicles.

3) The company must not have debts to the state.

4) The company shall not be less restructuring proceedings, bankruptcy or liquidation.

5) The company must provide security of at least 200,000 kr. For payment of fees under this Act, including the repayment of overpaid compensation, and interest and fees relating to those duties and subsidies.


PCS. 2. A registration terminated if the company ceases to fulfill one of the conditions in paragraph. 1 or fails to produce a vehicle in accordance with § 18. Registration shall expire in this case from the time the customs and tax administration the company announced that registration has ceased.

PCS. 3. A company can not be registered or a registration terminated if the company, including the company's owner at a personally run enterprise, has exhibited such behavior that it is reasonable to assume that the company will comply with the registration system.

PCS. 4. Customs and Tax Administration issues a certificate of registration to the company.

Settlement of charge from the registered companies

§ 16. A registered company must to customs and tax authorities set the tax on the vehicles that the company declares to the registration in the Central Register for Motor Vehicles on production of evidence of its registration pursuant to. § 15 paragraph. 4.

PCS. 2. A registered company may at customs and tax administration provide compensation in accordance with § 7 b of tax on a vehicle.

PCS. 3. A declaration shall contain the information necessary for control of the specified fee or compensation.

§ 17. A registered enterprise is liable for the tax on the vehicles, the company tax is shown after § 16

PCS. 2. The fee paid for a settlement period under the Act on Collection of Taxes and Levies (Collection Act).

PCS. 3. The tax on a vehicle attributable to the billing period the vehicle for registration with the Vehicle Registry.

§ 18. Customs and Tax Administration may, within a period of 14 days from receipt of a declaration in accordance with § 16 covet vehicle manufactured for administration.

PCS. 2. A request is sent in due time if the administration has sent the request by the deadline to the address as the registered company has stated in the registration.

PCS. 3. The time limit does not apply if the declaration has supplied false or incomplete information about the vehicle.

Settlement of tax from unregistered enterprises mm

§ 19. A vehicle may not be registered or re-registered in the Vehicle Registry before the registration fee is paid. This does not apply in the case referred to in § 17 paragraph. 1.

PCS. 2. The recovery of amounts under this Act are collecting Act § 6 and § 7 on fees and interest for late payment shall apply.

§ 20. For payment of the fee shall be liable the person who owns the vehicle at the time of the chargeable event. Registered vehicle in connection with the taxable event is the registered owner that the owner is liable for payment of the tax. The owner or the registered owner is liable, however, if the vehicle is in use on road legal area without the person knew or should have known this.

PCS. 2. For payment of the tax jointly and also a company that professionally deals with motor vehicles or trailers or semi-trailers for motor vehicles the company has sold the vehicle for the taxable event.

PCS. 3. For the payment of tax on an imported vehicle shall be liable also the importer, if this has caused or contributed to the tax base is set too low.

PCS. 4. For the payment of tax booklets also a subsequent owner of the vehicle if the vehicle at acquisition knew or should have known that that was not paid the charge by the vehicle as required by this Act.

PCS. 5. For the payment of tax booklets also a driver or user of the vehicle, if that user vehicle with the knowledge that not paid the charge by the vehicle as required by this Act.

PCS. 6. If a vehicle is repaired or converted in such a way that the vehicle for tax purposes is not identical to a previously tax-adjusted vehicle so that the vehicle must be taxed again, and the vehicle was registered in the Vehicle Registry with a new owner can claim for payment of the tax also be invoked against the repairman.

PCS. 7. If a vehicle is imported spent in this country, been recorded in the Vehicle Register, without the tax is paid, no claim for payment of the tax also be used against the person for the purpose of the vehicle is first registered in Vehicle Registry has allocated the vehicle to the person in whose name the vehicle is first registered in the register after the introduction.


PCS. 8. The liability under subsection. 1-7 also applies to any interest or fee for non-timely payment of the tax.

PCS. 9. 1 and 2 shall not apply in the case referred to in § 3 a paragraph. 5, § 3 b, paragraph. 4 and § 17 paragraph. 1. '

Accounting requirements

§ 21. There must be written written contract by a registered company's sale of a vehicle. The contract shall cover the vehicle in the form in which it must be delivered to the buyer, and include the identification details of the vehicle, the name and address of the seller and the buyer, the vehicle's full price and the price excluding tax under this Act. The contract or a copy thereof shall remain with the seller at least 5 years and must be at the request of Customs and Tax Administration made available for inspection. Similarly written contract must be created on vehicles sold after being repaired or altered in a way that results in tax liability under this Act.

PCS. 2. Do not create contracts other than under paragraph. 1 said the sale of the vehicles, and no on vehicle sales made agreements not included in this contract.

Checks

§ 22. Review of a vehicle registration and the notification of change of ownership of a vehicle, the Tax and Customs Administration presented evidence that, for reasons of duty under this Act there is no impediment for vehicle registration pursuant. To paragraph . 2. The application for registration of a car up or nedvejning must be given proof of the paid registration fee in accordance with rules set by the Minister of Taxation.

PCS. 2. A vehicle notified or prompted for registration of a company that is registered under § 14 may be registered against the company for customs and tax administration submits a declaration of vehicle taxing and evidence of its registration.

PCS. 3. The Minister can allow the registration of certain classes of vehicles exempt from tax under this Act § 2, can be done without recourse to in paragraph. 1 shall evidence.

PCS. 4. Tax and Customs Administration shall determine the procedures for tax expedition etc.

§ 23 (Repealed)

§ 24. VIN or ground markings on a vehicle shall not be modified or removed.

PCS. 2. Ihugning or genihugning etc. of the chassis number or frame label to take place during a check by visual business.

PCS. 3. For motor vehicles covered by a life insurance that are rebuilt after being destroyed in road accident, explosion, fire, etc. checked ihugning or genihugning etc. of the chassis number or frame label of the insurance company or its representative.

§ 25. Customs and Tax Administration may require any vehicle made available for inspection to the extent deemed necessary by fiscal reasons. Any buyer, seller or supplier of vehicles or parts for the manufacture of vehicles, upon request, provide customs and tax administration, a motor appeals board or National Tax Tribunal the necessary information for the calculation of the tax. Every user of the motor vehicles covered by § 3 a paragraph. 1, 3, 4 or 9, § 3 b, paragraph. 1 and § 3 c, paragraph. 1 shall upon request provide customs and tax authorities the necessary information for the calculation of the tax.

PCS. 2. Tax and Customs Administration has, if necessary, at any time, on proof of identity without a court order to carry out inspections at registered companies and of other companies that trade sells vehicles. Customs and Tax Administration has the same rules as mentioned in point 1., Access to inspect vehicles, records, other financial records and correspondence, etc. from these companies. In the event that the information listed in the second section. registered electronically, the authorities access to this information also have electronic access to it.

PCS. 3. Companies' Owners of the companies employed persons must provide customs and tax authorities the necessary guidance and assistance to carry out in paragraph. 1-2 referred overhaul.

PCS. 4. The person who has taken over the seller's rights under a contract for sale of a new vehicle or otherwise wholly or partly funded this, upon request, provide customs and tax administration any information for the verification of the calculation of the tax on the vehicle.


PCS. 5. Tax and Customs Administration can with insurance companies and garages mm request any information that is necessary for control of the rules laid down in §§ 7 and 7a.

§ 26. The police shall provide customs and tax administration assistance for the implementation of controls in accordance with § 25 or § 26 a. The Minister of Justice may, after consultation with the Minister for Taxation lay down detailed rules.

§ 26 a. At the request of customs and tax administration, the master of a vehicle identification and indicate who owns the vehicle.

PCS. 2. The master shall also provide information about matters of importance for the authorities to decide whether the vehicle must be taxed or are taxed correctly. The information shall be made only to the extent that the driver is aware of them.

PCS. 3. Failure by the driver to comply with a request under paragraph. 1 or 2, the Customs and Tax Administration may request the police to withdraw the vehicle license plates.

Penalties

§ 27. Penalty, who intentionally or recklessly

1) giving false or misleading information or conceals information for tax control,

2) violates § 3 b, paragraph. 6, first paragraph., § 9 paragraph. 1 and 2, § 16, § 17, par. 3, § 19, § 20, § 21 paragraph. 1 and 2, § 24, § 25 paragraph. 1, 3 and 5,

3) uses a taxable vehicle, which are not taxed, or for which no license is granted under the provisions of § 3 a paragraph. 1, 3, 4 and 10, § 3 b, paragraph. 1 and § 3 c, paragraph. 1

4) uses a taxable vehicle is exempt or for which duty has been paid in accordance with § 5, § 5 a paragraph. 1 and 2, § 6, paragraph. 1, § 6 a paragraph. 1, or § 6b paragraph. 1, contrary to the conditions applicable to the exemption or a tax adjustment for the provision

5) uses a vehicle is deregistered by the Vehicle Registry under the rules on tax refund for older vehicles in previous legislation

6) in this country uses a taxable vehicle is deregistered by the Vehicle Register and for which there are duty reimbursed under the rules for reimbursement of tax on export, see. § 7 b and c.

PCS. 2. In regulations issued pursuant to this Act may stipulate fines for those who intentionally or recklessly violate the provisions of the regulations.

PCS. 3. A person who commits one of these offenses with the intention of depriving the Treasury of taxes, fines or imprisonment for up to 1 year and 6 months, unless a higher penalty is prescribed by the Penal Code § 289.

PCS. 4. There can be imposed on companies etc. (legal persons) under the rules of the Penal Code Chapter 5.

PCS. 5. §§ 18 and 19 of the Collection of Taxes Act shall apply mutatis mutandis to cases of violation of this law.

§ 28. (Repealed).

Other provisions

§ 29. A car is first registered before 25 April 2007 and then registered the first time in Vehicle Register as a van with a gross vehicle weight not exceeding 2 tonnes is taxed according to § 5 and subject. However, § 29 b except that the van owner so chooses either taxed with

1) 95 per cent. in addition to the tax-free amount or

2) 50 per cent. in addition to the tax-free amount, combined with the payment of current taxes according to § 20 a paragraph. 2, the road tax law after the rates of commercial vehicles with a gross vehicle weight in the range of 2001-2500 kg.

PCS. 2 pcs. 1 shall also apply to a van,

1) which have hitherto been exempt from registration in accordance with § 2, if the conditions of the exemption ceases, or

2) for the previously paid compensation according to § 7 b, but registered again in the Vehicle Register.

§ 29 a. A van, which is taxed at 30 per cent. in addition to the tax-free amount taxed by 95 per cent. in addition to the tax-free amount if the car re-registered in the Vehicle Registry from a maximum weight of over 2 h to a maximum weight of 2 tonnes or less. Moreover, the § 5 apply to a tax adjustment, see. However, § 29 b.

PCS. 2. The value of the car, there is a registration from the previous taxing calculated in accordance with the rules of used vehicles in § 5 on the basis of the vehicle's taxable value before nedvejningen, set off in the calculation of the new registration.


PCS. 3. In the same way as mentioned in paragraph. 1 and 2 taxed a van, which is liable for tax according to § 20 a paragraph. 1, in road tax law if the car re-registered to another GVW. This does not apply if the car re-registered to a maximum weight of over 2 tonnes since such re-registration can be done without the vehicle taxed again.

§ 29 b. A van that is taxed according to § 29 or § 29 a, shall be taxable in accordance with § 4 if the car stops undoubtedly to be designed and arranged for goods or having a maximum weight not exceeding 4 t. The fee shall be reduced by rules for used vans in § 5 by 95 per cent., respectively 50 per cent., of the portion of goods the taxable value before the conversion in excess of 16,900 kr. (2010 level). The amount is adjusted for Personal Tax Act § 20

§§ 30-31 b. (Repealed).

Commencement and transitional provisions

§ 32. This Act comes into force on 1 November 1971. The Act § 33 paragraph. 3 and § 34 shall enter into force on 1 June 1971.

PCS. 2. (Transitional provision, not reproduced).

§ 33. There must not be taxed under this Act of vehicles at the commencement of the Act is subject to tax under the provisions of previous legislation.

PCS. 2. If a vehicle has been exempted or has been corrected at reduced levy in accordance with previous legislation, and the conditions for tax exemption or tax reduction is no longer fulfilled shall be taxed under this Act.

PCS. 3. Vehicles which are corrected with half tax under § 5, paragraph. 2, of Legislative Decree no. 151 of 30 April 1966 or § 2. 4-5 of Law no. 197 of 23 May 1969, may, without further taxing arranged as passenger vehicles. Vehicles can continue to use yellow / black number.

§ 34. (Repealed).

§ 35. This Act does not apply to the Faroe Islands and Greenland.

Act no. 411 of 11 May 2012 contains the following provision:
§ 2

PCS. 1. This Act shall come into force the day after publication in the Official Gazette.

PCS. 2. This Act applies to vehicles for registration with the Vehicle Register February 28, 2012 or later, see. However paragraph. 3.

PCS. 3. Vehicles which have been entered into a written agreement to buy or lease with an end user, including a lessee, by 27 February 2012 and for registration with the Vehicle Registry no later than 31 July 2012 is taxable under the current rules the registration Act, § 8

PCS. 4. The Minister for Taxation determines the time the customs and tax administration begins publication of reported tax base, etc. in accordance with § 10a of the Law on registration.

Taxation, June 7, 2012
PMV
Jens Brøchner
/ Lene Skov Henningsen