The Law On The Temporary Reduction Of The Penalty For Violation Of Tax Legislation Relating To Funds In Foreign Accounts, Etc.

Original Language Title: Lov om midlertidig nedsættelse af straffen for overtrædelse af skatte- og afgiftslovgivningen vedrørende midler på udenlandske konti m.v.

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Table of Contents
Appendix 1
Appendix 2

The promise of a temporary reduction in penalties for infringement of tax legislation on foreign accounts and so on.

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. Intentional transgressions with a total evasion of 100,000 kroner. and there shall be provisions in tax law, in accordance with the provisions of tax and levy. Annex 1, and infringements of Article 289 of the penal code, with respect to the provisions of tax legislation, shall be punished by fines of up to 60%. the responsible taxes, levies, if the following conditions are met :

1) The criminal offences shall relate to funds held in accounts or values stored in depot in financial institutions or similar economic operators, which are resident in a country or in tax-related autonomous jurisdiction, which do not belong to the financial institutions or to any other. appear on the list referred to in Annex 2 to this Act.

2) Before a contact has arrived at the taxable of customs and tax administration or any other authority concerning funds or values, cf. no. 1, the taxable person shall have given itself to customs and tax administration and must, in particular, make full confession. The taxable duty shall assist customs and tax administration in order to make a proper function of employment.

3) The specification must have come up to customs and tax administration from the period from 1. July 2012 to and with the 30. June 2013.

4) The responsible taxes and duties relating to the relevant relationship shall be paid within a time limit set by customs and tax administration.

Paragraph 2. Paragraph 1 shall not apply where the taxable person has infringed the tax control Act, section 15.

§ 2. Section 21 of the Tax Control Act shall not apply in cases covered by Section 1 (1). 1.

§ 3. The customs and tax administration may indicate that the case may be decided without trial, if the offence committed by the offence and declares itself ready to pay a fine as, within a specified period of time, to pay a penalty, specified in the quick-down date.

Paragraph 2. The rules of the Danish Court of Justice Section 834 (4). 1, no. 2 and 3, and paragraph 1. 2 on the requirements of the contents of the indictment shall apply mutatis muchable to queech-making.

Paragraph 3. If the ticket is adopted, further proceedings shall be suspended.

§ 4. The law shall enter into force on 1. July 2012.

§ 5. In the penal code, cf. Law Order no. 1062 of 17. November 2011, as last amended by Law No 275 of 27. In March 2012, the following change is made :

1. I § 289 pasted as paragraph 3 :

" Stop. 3. In the case of the measurement of the additional fine after paragraph 50 (3). 2, in connection with infringement of paragraph 1. 1 the emphasis must be placed on the fact that the crime is of particularly serious nature due to the execution of the execution, or because the crime has been carried out by several consorority, or when a larger number of crimes have been committed. `

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

Givet on Amalienborg, the 161. May 2012

Under Our Royal Hand and Segl

MARGRETHE R.

/ Thor Möger Pedersen


Appendix 1

Tax Control Act

Source Tax Code

Law on the taxation of deaths

Promise of deposits on establishment account and entrepreneurship account

Investment Fund Law

Social contribution law

Tax slots

Sword of labor summary

Act on the levying of taxes and levies, etc.

Law on motor vehicles and so on.

Law on motor vehicle registration tax and so on

The promise of the levy of nitrogen oxides

Law on the charge of control measures

Law on different excise duties

The promise of the levy of spirit drinks, etc.

Law on the charge of death boes and gifts

Law on the tax of the cfc and certain industrial greenhouse gases

Law on hermetically sealed nickel-cadmium-accumulators (closed nickel-cadmium batteries)

Law on the levy of polyvinyl chloride and phthalates

Law on the tax of liability for motor vehicles and so on

Law on mineral water tax and so on.

Law on the charge of certain chlorinated solvents

Law on the charge of waste and raw materials

Law on the taxation of pension schemes, etc.

Promise of the tax on coal, lignite, coke and coke.

The promise of a tax on beer, wine and fruit wine, etc.

Law on the carbon dioxide tax of certain energy products

Law on the charge of human consumption-is

Law on the charge of electricity

PFs of natural gas and the construction of the building

The energy tax of mineral oil products and so on.

Promise of the tax of sulphur

Law on the charge of light-speed insurance

Law on the levy of mineral phosphate in feed phosphate

Law on the tax of certain packages, bags, dispositions and pvc foils

Act on the tax of waste water

Law on tobacco taxes

The code of taxation of chocolate and sugar products, etc.

The promise of the charge of nitrogen contained in fertilizers, etc.

Law on the tax of road use

Emission of the tax of wiring water

The promise of the levy of antibiotics and growth more used in animal nutrition


Appendix 2

Argentina
India
New Zealand
Czech Republic
Armenia
Indonesia
Norway
Trinidad and Tobago
Australia
Ireland
Pakistan
Tunisia
Azerbaijan
Iceland
Poland
Turkey
Bangladesh
Israel
Portugal
Germany
Belarus
Italy
Puerto Rico
Uganda
Brazil
Jamaica
Romania
Ukraine
Bulgaria
Japan
Russia
Hungary
Canada
Kenya
Serbia
USA
Chile
China
Slovakia
US Virgin Islands
Cyprus
Kyrgyzstan
Slovenia
Venezuela
Egypt
Latvia
Spain
Vietnam
Estonia
Lithuania
Sri Lanka
Zambia
Philippines
Macedonia
United Kingdom
(Denmark)
Finland
Malaysia
Sweden
France
Malta
South Africa
Faeroes
Morocco
South Korea
Greece
Mexico
Taipei
Greenland
Montenegro
Tanzania
Guam
Netherlands
Thailand