Law on the amendment of the registration of vehicles, registration tax slots and different laws on energy taxes

(Conventions etc. for registration tax, license number operators, and technical adjustment of energy taxes)

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1

In the case of the registration of vehicles, cf. Law Order no. 580 of seven. June 2011, the following changes are made :

1. I Section 2 (2). 4, the ' Tax Master may decide that a vehicle ' is to : ` the tax minister may lay down rules on vehicles '.

2. 9, no. 3, revoked.

3. I Section 15 (3). 1, is replaced by ' and handing over plates ' to : `, including the handing over number plates and receiving a return plate number '.

4. I Section 15 (3). 2, after ' the following conditions ` shall be inserted : `, cf. however, paragraph 1 3 and 7. "

5. I Section 15 (3). 2, no. 4, is replaced by ' in terms of payment or under ' to ' to reconstruction `.

6. Section 15 (3). SIX, ONE. pkt., is hereby repealed and the following shall be inserted :

' The tax minister shall lay down rules for payment of reimbursement to the establishments authorized by paragraph 1. 1, in the case of registration and delivery or receipt of the number plates relating to a vehicle not traded in the context of the company ' s other company or other company or other company or other company or operator, repair or leases as part of a vehicle ; the company referred to in paragraph 1. 2, no. 2 if business turnover is such that the undertaking may be authorized in accordance with paragraph 1. 1. Syncing establishments approved in accordance with paragraph 1. 1, do not charge the fee for registering and handing over or receiving plates, unless the registration, etc., relates to a vehicle that is traded in the activities of any other company or operator, repaired or leased as part of a company ; referred to in paragraph 1. 2, no. 2, and the company ' s turnover is such that the undertaking may be authorized in accordance with paragraph 1. 1. "

7. I Section 15 (3). 7, 1. pkt., in the words ' the tax minister ` shall be replaced by the following : ' Customs and tax administration `.

8. Section 15 (3). SEVEN, TWO. pkt., ITREAS :

" Stop. SIX, ONE. pkt; shall apply by analogy to authorised undertakings or authorities. ` ;

9. § 20 ITREAS :

" § 20. With fine punishment, the one who

1) violates section 2 (2). 1, section 3, or § 4, or

2) conditions for a permit under the law or in accordance with the rules laid down in accordance with the law.

Paragraph 2. The rules laid down in accordance with the law may be punished in the form of penalties for violation of the provisions of the formula.

Paragraph 3. If, by means of one or more acts, infringements of this law or regulations have been committed by virtue of such acts and shall result in violation of the sentence of penalties, the penalty shall be combined with the penalty for each infringement. If by means of one or more acts contravened this law or regulations issued under it and one or more other laws or regulations laid down pursuant thereto, and shall result in violation of penalties, the penalty shall be aggregating for each infringement of this law or regulations issued in accordance with this and the penalty for the infringement of the laws, regulations or regulations laid down in this respect.

Paragraph 4. Whereas, pursuant to this law, or any other laws, regulations or regulations issued in accordance with them, or any other laws or regulations, have been violated by one or more other laws or regulations issued in accordance with them, and shall entail the infringement of this law or regulations ; penalty of punishment and the infringement of the law or other acts of imprisonment, sentences the right to a fine next to the sentence of the sentence.

Paragraph 5. Paragraph 1-4 shall consider the limitations of sections 7 and sections 10 to 10 b of the penal code, including use for actions carried out abroad.

Paragraph 6. Paragraph 5 shall apply mutatis muctis to the one without violating any Danish transcript in Finland, Iceland, Norway or Sweden acting in breach of the rules in force relating to vehicle registration or their supply of registration plates and Nationalist brand. The Treasury can, after negotiating with the Minister of Justice, that 1. Act. shall be applied in respect of offences committed in other states than they mentioned.

Paragraph 7. The provisions of paragraph 1. 3 and 4 may be deviated from where special reasons are given.

Paragraph 8. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter. "

10. Section 21 (1). 1, revoked.

paragraphs 2 and 3 shall then be set out in paragraph 1. One and two.

11. I Section 21 (1). 3, there will be paragraph 1. 2 shall be deleted ' or 2 `.

§ 2

In the case of registration tax of motor vehicles, etc. (registration tax slop), cf. Law Order no. 836 of 1. July, 2011, as amended by Section 2 of Law No 399 of 9. May 2012 and law no. 411 of 11. In May 2012, the following changes are made :

1. ~ 3 (b) (b) 4, ITREAS :

" Stop. 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. a point, liable to the transferee of the lease for payment of tax and interest. `

2. ~ 3 (b) (b) 6, ITREAS :

" Stop. 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. PC, customs and tax administration shall repay the tax with interest which may have been paid too much for the lease term. ` ;

3. § 8 (3) 7, ITREAS :

" Stop. 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. `

4. § 19 ITREAS :

" § 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 the fee and interest shall be applied mutatis muted. `

5. Section 20 (2). 1 and 2, is hereby repealed and the following shall be inserted :

' In the case of 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 that law. `

paragraphs 3 and 4 are then referred to in paragraph 1. Six and seven.

6. I § 20 pasted as paragraph 8 and 9 :

" Stop. 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. "

7. I § 27, paragraph. 1, no. 2, the following shall be inserted after "breaching" : " § 3 b, paragraph. SIX, ONE. Pkton, ".

8. § 27, paragraph. 1, no. 5, revoked.

Amendments Nos 6 and 7 will be no. Five and six.

§ 3

In the law on the charge of electricity, cf. Law Order no. 310 of 1. April 2011, as amended by Section 1 of law no. 722 of 25. June 2010, section 1 of law no. 1564 of 21. In December 2010 and section 1 of the Law No 625 of 14. June 2011, the following change is made :

1. I Section 4 (4). 3 and 4, "90% change." to : "87%."

§ 4

In the Act on the tax of natural gas and the construction, cf. Law Order no. 312 of 1. April 2011, as last amended by Section 4 of Law No 277 of 27. In March 2012, the following change is made :

1. Section 3, paragraph 3. 3 and 4, ITREAS :

" Stop. 3. Undertakings with an annual consumption of over 75,000 m 3 within the same location, directly delivered from a company registered in accordance with paragraph 1. 1 where the repayment of the tax after section 10 represents at least 80%. of the levy in accordance with this Act and 30%. Whereas the use of the company ' s energy consumption is to be used for the activities covered by Annex 1 to the low carbon dioxide tax of certain energy products, may be registered with customs and tax administration.

Paragraph 4. Entities with an annual consumption of more than 4,000 GJ heat in the same location directly delivered from a power-warm-work recorded in accordance with paragraph 1. 5 or from a trades registered in accordance with paragraph 1. 5 and where the repayment of the tax after section 10 represents at least 80%. of the levy in accordance with this Act and 30%. in the case of heat consumption by the company, the activities covered by Annex 1 to the low carbon dioxide tax of certain energy products may be registered in the case of customs and tax administration. `

§ 5

In the Act of Tax on coal, lignite and coke and so on, cf. Law Order no. 1292 of 17. In November 2010, as amended by Section 5 of Law No 277 of 27. In March 2012, the following change is made :

1. Section 2 (2). 4, ITREAS :

" Stop. 4. Undertakings with an annual consumption of more than 4,000 GJ heat in the same location directly delivered from a registered power-heating plant covered by Annex 1, from a decentral or industrial power-hot-work, recorded in accordance with paragraph 1. 5 or from a trades registered in accordance with paragraph 1. 5, and where the repayment of the tax after section 8 is at least 80%. of the levy in accordance with this Act and 30%. in the case of heat consumption by the company, the activities covered by Annex 1 to the low carbon dioxide tax of certain energy products may be registered in the case of customs and tax administration. `

§ 6

In the case of the energy tax of petroleum products, etc., cf. Law Order no. 313 of 1. April 2011, as amended, among other things, in section 4 of Act 4. 722 of 25. June 2010 and no later than Section 6 of Law No 277 of 27. In March 2012, the following change is made :

1. Section 3, paragraph 3. 4, ITREAS :

" Stop. 4. Entities with an annual consumption of more than 4,000 GJ hot, measured in the same location and directly delivered from a registered power-hot-work subject to annex 1 or from a trader registered in accordance with paragraph 1. 5 and where the repayment of the tax after section 11 represents at least 80%. of the levy in accordance with this Act and 30%. in the case of heat consumption by the company, the activities covered by Annex 1 to the low carbon dioxide tax of certain energy products may be registered in the case of customs and tax administration. `

§ 7

Paragraph 1. The law shall enter into force on the sixth. June 2012, cf. however, paragraph 1 2.

Paragraph 2. The Act of Section 3-6 shall enter into force on 1. July 2012.