Law Amending The Law On Tax On Electricity And Various Other Laws And Repealing A Law Amending The Law On The Taxation Of Waste And Raw Materials (Reimbursement Of Electricity Consumed To Married Elaf Charging Batteries For Electric Cars, Registered Re...

Original Language Title: Lov om ændring af lov om afgift af elektricitet og forskellige andre love og om ophævelse af lov om ændring af lov om afgift af affald og råstoffer(Godtgørelse af elafgift for el forbrugt til opladning af batterier til registrerede elbiler, lempelse vedrø

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Overview (table of contents)



Annex 1











Annex 2









The full text of the law amending the law on tax on electricity and various other laws and repealing a law amending the law on the taxation of waste and råstoffer1)

(Reimbursement of electricity consumed to married elaf charging batteries for electric cars, registered relief concerning comfort cooling, fair evidence for vans as well as technical adjustment of energy taxes, etc. and the abolition of the rules governing the exemption from tax of certain types of waste from the own cement production)

WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed:

The Danish Parliament has adopted and we know Our consent confirmed the following law:

§ 1

Of the law on the tax on electricity regulation. lovbekendtgørelse nr. 310 of 1. April 2011, as amended, inter alia, by § 1 of lov nr. 722 of 25. June 2010 and § 1 of lov nr. 625 by 14. June 2011 at the latest and by § 2 of the law No. 574 of 18. June 2012, shall be amended as follows: 1. In article 11, paragraph 6, shall be inserted after 1. item:

' In cases where there is no paid for space heating in accordance with 1. point, companies that use cold for comfort purposes not more than 4 months in the course of a calendar year, choose to pay a levy of the space at 10 € per m2 in each of the months of may, June, July and august. '

2. In article 11, paragraph 6, 3. point, there will be (6) 4. paragraph, shall be replaced by ' 1. and 2. paragraph. ': ' 1. and 3. point ' 3. In section 11, paragraph 8, shall be inserted after 3. item:

"It is a further prerequisite for regulation that the drawback eligible amount for the period to which the request relates, make up at least 75 percent of the charge, as the company has been reimbursed for the period. '

4. In paragraph 11 (b), paragraph 2, the words ' and coaches '.

§ 2

Of the law on the tax on natural gas and city gas, see. lovbekendtgørelse nr. 312 of 1. April 2011, as amended, inter alia, by section 2 of Act No. 625 by 14. June 2011 and no later than the section 4 of Act No. 481 of 30. may 2012, shall be amended as follows: 1. In section 10, paragraph 6, shall be inserted after 1. item:

' In cases where there is no paid for space heating in accordance with 1. point, companies that use cold for comfort purposes not more than 4 months in the course of a calendar year, choose to pay a levy of the space at 10 € per m2 in each of the months of may, June, July and august. '

2. In section 10, paragraph 6, 4. point, there will be (6) 5. paragraph, shall be replaced by ' 1., 2. and (3). paragraph. ': ' 1., 3. and 4. point ' 3. In section 10, paragraph 8, shall be inserted after 3. item:

"It is a further prerequisite for regulation that the drawback eligible amount for the period to which the request relates, make up at least 75 percent of the charge, as the company has been reimbursed for the period. '

4. Annex 6 is replaced by the text in annex 1 to this Act.

§ 3

The law on the taxation of coal, lignite and Coke, etc., see. lovbekendtgørelse nr. 1292 by 17. November 2010, as amended, inter alia, by section 3 of Act No. 1564 by 21. December 2010 and section 3 of Act No. 625 by 14. June 2011 at the latest and by section 41 of Act No. 1095 by 18. November 2012, shall be amended as follows: 1. section 5 (3), (6) section, repealed, and replaced by:

» If the actual energy content in the waste, without prejudice. 4. paragraph, not ascertained in connection with the inventory of the emitted CO2, see. Act on CO2 quotas, are assessed the taxable amount for companies, which are included in annex 1 to this law, and which produce both heat and electricity, which delivered hot multiplied by the energy content of the taxable waste divided by the total energy content of fuels. The energy content of the taxable waste shall be calculated as the sum of delivered heat, chilled heat and electricity produced divided by 0.85, which deducted the energy content in other fuels, while the total energy content of the fuels is calculated as the sum of delivered heat, chilled heat and electricity produced divided by 0.85. If the energy content in other fuels, see. 1., 3. and 7. paragraph, cannot be documented, used energy content referred to in section 7, paragraph 1. '

2. In article 5, paragraph 3, the following is inserted as a 12. and 13. item:

» When making inventory of the actual energy content, see. 4. paragraph and the statement covers a period referred to in article 6. Act on CO2 quotas, which is of longer duration than the tax period shall be carried out for each of the tax periods for this period included a preliminary inventory of the energy content. If there is verified information about the energy content, see. 4. points, in accordance with the CO2 quota law for a given tax period, the program uses this information when calculating for the tax period. '

3. In article 5, paragraph 5, shall be added as 4.-7. item:

» If the actual energy content of the volume of taxable account such waste for the plant, see. 1. paragraph, not ascertained in connection with the inventory of the emitted CO2, see. Act on CO2 quotas, are assessed the taxable amount, of which tax is payable under section 1, paragraph 2, no. 3, as if the company does not have a permit for the discharge of CO2, see. Act on CO2 quotas. Companies, which were not covered by the rules referred to in paragraph 11, 2.-6. point, in the period 2010-2012, however, nor can subsequently be covered by these rules. When making inventory of the actual energy content, see. 1. paragraph and the statement covers a period referred to in article 6. Act on CO2 quotas, which is of longer duration than the tax period shall be carried out for each of the tax periods for this period included a preliminary inventory of the energy content. If there is verified information about the energy content, see. 1. paragraph, in accordance with the CO2 quota law for a given tax period, the program uses this information when calculating for the tax period. '

4. In article 5, paragraph 6 is added to 4-8. item:

' Undertakings which in the period 2010-2012 be able to apply the rules in paragraph 11, 2.-6. PT, about heat reduction on the taxable amount for a facility can achieve a reduction in the taxable amount for the site in accordance with these rules, divided by 0.85. If the actual energy content of the volume of taxable account such waste for the plant, see. 1. paragraph, not ascertained in connection with the inventory of the emitted CO2, see. Act on CO2 quotas, are assessed the taxable amount, of which tax is payable under section 1, paragraph 2, no. 3, as if the company does not have a permit for the discharge of CO2, see. Act on CO2 quotas. Companies, which were not covered by the rules referred to in paragraph 11, 2.-6. point, in the period 2010-2012, however, nor can subsequently be covered by these rules. When making inventory of the actual energy content, see. 1. paragraph and the statement covers a period referred to in article 6. Act on CO2 quotas, which is of longer duration than the tax period shall be carried out for each of the tax periods for this period included a preliminary inventory of the energy content. If there is verified information about the energy content, see. 1. paragraph, in accordance with the CO2 quota law for a given tax period, the program uses this information when calculating for the tax period. '

5. In section 5, paragraph 13, insert 4. and 5. item:

» If you have installed one or more flue gas condensers in the plant and the heat away is at least 7 percent of the plant's total production of heat in the tax period, the taxable amount for the plant are stated in accordance with paragraph 9, 3. paragraphs, and paragraphs 10, 3.-6., 9. and 10. paragraph, instead of the statement after 1.-3. point the produced heat from flue gas condensers and the rest of the produced heat incl. away-cooled heat must be measured separately. ' 6. Pursuant to section 5 shall be inserted: ' article 5 a. for the purpose of calculating the taxable amount pursuant to section 5, paragraph 7 or 8 can be used for the period ascertained the efficiency after flue-gas method, see. paragraph 2-4, instead of century 0.85, as referred to in section 5, paragraphs 7 and 8. If the taxable amount is calculated under section 5 (7), 2. paragraph, the statement can be corrected, to the extent that the energy content of waste for the taxable period determined according to flue gas method, see. paragraphs 2 to 4, differs from what can be calculated by an assumed efficiency of 0.85. If the taxable amount is calculated in accordance with § 5, paragraph 8, 2. paragraph, can also be corrected statement, to the extent that the energy content of waste for the taxable period determined according to flue gas method, see. paragraphs 2 to 4, differs from what can be calculated by an assumed efficiency of 0.85. If the taxable amount is calculated in accordance with § 5, paragraph 9, 3. paragraph, the statement by the use of flue gas method, see. paragraphs 2 to 4, instead made like statement after 2. paragraph If the taxable amount is calculated in accordance with § 5, paragraph 10, 3. paragraph, the statement by the use of flue gas method, see. paragraphs 2 to 4, instead made like statement after 3. point in the calculation of the taxable amount pursuant to section 5, paragraph 9 or 10 may be used for the period ascertained the efficiency after flue-gas method, see. paragraph 2-4, instead of the figure of 0.95, as referred to in section 5, paragraphs 9 and 10.

(2). The efficiency of the waste gas incineration after method is obtained, by the measured heat and possible electricity produced divided by the energy content of fuels. This energy content shall be calculated on the basis of the obtained 260 normal kubikmeter (Nm3) dry oxygen-free waste gas per gigajoule (GJ) net calorific value of the fuel is burned. Efficiency, which is measured after flue-gas method, is calculated to two decimal places. To be made to the measurement and calculation of flue gas volume.
(3). If the company wants to apply the efficiency, etc., which are calculated according to the method of waste gas, when calculating the taxable amount pursuant to section 5, paragraphs 7, 8, 9 or 10, the company must declare this to customs and tax administration before it can happen. Companies making statement after flue-gas method, use the method to the end of the calendar year in question.

(4). Tax Minister may lay down rules for meters and metering, etc. relating to the inventory of waste gas quantity, as referred to in paragraph 2. '

7. In article 8, paragraph 5, shall be inserted after 1. item:

' In cases where there is no paid for space heating in accordance with 1. point, companies that use cold for comfort purposes not more than 4 months in the course of a calendar year, choose to pay a levy of the space at 10 € per m2 in each of the months of may, June, July and august. '

8. In section 8, paragraph 5, 4. item, which becomes paragraph 5 5. paragraph, shall be replaced by ' 1., 2. and (3). paragraph. ': ' 1., 3. and 4. section ' 9. In section 8, paragraph 7, shall be inserted after 3. item:

"It is a further prerequisite for regulation that the drawback eligible amount for the period to which the request relates, make up at least 75 percent of the charge, as the company has been reimbursed for the period. '

10. Annex 6 shall be replaced by Annex 2 to this Act.

§ 4

The law on energy tax on petroleum products, etc., see. lovbekendtgørelse nr. 313 of 1. April 2011, as amended, inter alia, by section 4 of Act No. 1564 by 21. December 2010 and section 2 of Act No. 1385 of 28. December 2011 and, most recently, by section 6 of the law No. 481 of 30. may 2012, shall be amended as follows: 1. In article 1, paragraph 8, the words ' § 3 (1) or (2) ' is replaced by: ' § 3, paragraph 2 or 3 '.

2. In section 9, paragraph 9, the words ' paragraph 4 ': ' paragraph 6 '.

3. In article 11, paragraph 6, shall be inserted after 1. item:

' In cases where there is no paid for space heating in accordance with 1. point, companies that use cold for comfort purposes not more than 4 months in the course of a calendar year, choose to pay a levy of the space at 10 € per m2 in each of the months of may, June, July and august. '

4. In article 11, paragraph 6, 4. point, there will be (6) 5. paragraph, shall be replaced by ' 1., 2. and (3). paragraph. ': ' 1., 3. and 4. paragraph. ' 5. In section 11, paragraph 8, shall be inserted after 3. item:

"It is a further prerequisite for regulation that the drawback eligible amount for the period to which the request relates, make up at least 75 percent of the charge, as the company has been reimbursed for the period. '

§ 5

The law on carbon dioxide tax of certain energy products referred to in article 6. lovbekendtgørelse nr. 321 of 4. April 2011, as amended by section 5 of law No. 722 of 25. June 2010, section 5 of the Act of 21 November 1564. December 2010, article 5 of law No. 625 by 14. June 2011 and § 42 of law No. 1095 of 28. November 2012, shall be amended as follows: 1. In article 5, paragraph 2, be inserted as 6.-16. item:

» If the actual emission factor, see. 1. paragraph, not ascertained in accordance with Act on CO2 quotas, used an emission factor of 37.0 kg CO2/GJ for the waste, without prejudice. 1. point businesses using non biodegradable waste as fuel, that are allowed for the discharge of CO2, see. Act on CO2 quotas, and that making direct statement of tons of Carbon emitted in accordance with Act on CO2 quotas, regardless of 1.-6. item use this direct statement as a statement of the taxable amount of CO2 of non biodegradable waste, of which tax is payable under section 2 (1) (8). 15. However, the deduction shall be made in the taxable amount corresponding to the proportion of emissions, as concerns the production of electricity. The proportion shall be calculated according to the distribution rules laid down in section 7, paragraph 1, of the law on the taxation of coal, lignite and Coke, etc. for the purposes of this calculation is calculated energy content of non-biodegradable waste fuel as the sum of delivered heat, chilled heat and electricity produced divided by 0.85 and then deducted the energy content in other fuels, while combined heat and power production is calculated as the sum of delivered heat and chilled heat. Century 0.85 is an expression of the plant's efficiency, but uses a different efficiency in determining the taxable amount pursuant to section 5 (5), 4. paragraph, or section 5, 6, 5. paragraph, of the law on the taxation of coal, lignite and Coke, etc., the efficiency is used instead of 0.85. Then can be made deduction from the taxable amount for heat consumed by the company itself, and which satisfy the conditions for refund in section 9 (a). The deduction is calculated as a percentage equivalent to the heat consumed by the company itself, and which satisfy the conditions for refund in section 9 (a), divided by the total production of heat, including away chilled heat. In the calculation of tax under section 2 (1) (8). 15, on the basis of the taxable amount calculated according to 7-13. point deducted tax for the tax period, which the company would otherwise not have been repaid, deduction or on other fuels than non biodegradable waste, which have emitted CO2 in accordance with Act on CO2 quotas. If the statement in accordance with the Act on CO2 quotas covering a period that is of longer duration than the tax period and the company therefore not before the former period's end can make calculation of charge, shall be carried out for each of the first-mentioned period included the tax periods a tentative statement of the charge under section 2 (1) (8). 15. If there is verified information for the purpose of determining the taxable amount in accordance with the CO2 quota law for a given tax period, the program uses this information when calculating for the tax period. '

2. section 9, paragraph 2, 3. paragraph is replaced by the following:

' Undertakings which consumes taxable electricity directly to the production of heat for the uses referred to in annex 1, can get repaid 57.3% of the recovered tax on electricity, not if the company meets the conditions that shall apply to the refund of any portion of the fee for a company's consumption of taxable items used to produce heat for own consumption in the company via internal heating systems without prejudice to article. section 7 (b), paragraph 1 1. paragraph, provided that the condition concerning heat supplies, see. section 7 (b) (4) 1. point, not to be fulfilled. '

§ 6

The law on tax on sulphur, see. lovbekendtgørelse nr. 78 of 8. February 2006, as amended by section 6 of the law No. 1536 of 19. December 2007, section 5 of law No. 524 of 17. June 2008, section 93 of Act No. 1336 of 12. June 2008, § 8 of law No. 527 of 16. June 2009 and section 12 of Act No. 1384 of 21. December 2009, is amended as follows: 1. Article 18, paragraph 3 is replaced by the following: ' (3). There shall be no tax on fuel in commercial vehicles and special containers standard tanks. By default thought understood standard tanks, as these are defined in article 24, nr. 2 of Council Directive 2003/96/EC of 27. October 2003 restructuring the Community framework for the taxation of energy products and electricity. '

§ 7

The law on tax on cfc and certain industrial greenhouse gases, without prejudice. lovbekendtgørelse nr. 599 of 11. June 2007, as amended by section 76 of the Act No. 1336 of 19. December 2008, section 11 of Act No. 1344 of 19. December 2008 and section 2 of Act No. 522 of 12. June 2009, is amended as follows: 1. In article 3 b, paragraph 1, the following is inserted as a no. 31 and 32:31)» HFO-1234ze (1, 3, 3, 3 – tetraflourpropene) 1 DKK per kg 32 HFO-1234yf) (2, 3, 3, 3 – tetraflourpropene) 1 DKK per kg '.

§ 8

In the fuel excise duty Act, see. lovbekendtgørelse nr. 637 of 20. June 2012, as amended by section 9 of Act No. 924 of 18. September 2012, is amended as follows: 1. Article 3 is replaced by the following: ' 3. Of all taxable cars paid tax on your vehicle's fuel consumption, see. §§ 2 and 4, expressed as kilometres per litre as notified to the Traffic Agency or as presented at vision with a vision company for the purpose of first registration in Denmark. Levy answered with the below under (A) or (B) amounts: a. Gasoline powered cars, etc.





 

 

 

 



DKK per semester per car





 

 



Consumption tax







Kilometres per litre at least





20.0





310







Under





20.0





but not less





18.2





600







Under





18.2





but not less





16.7





890







Under





16.7





but not less





15.4
1190







Under





15.4





but not less





14.3





1480







Under





14.3





but not less





13.3





1770







Under





13.3





but not less





12.5





2,060







Under





12.5





but not less





11.8





2350







Under





11.8





but not less





11.1





2640







Under





11.1





but not less





10.5





2930







Under





10.5





but not less





10.0





3230







Under





10.0





but not less





9.1





3800







Under





9.1





but not less





8.3





4400







Under





8.3





but not less





7.7





4980







Under





7.7





but not less





7.1





5560







Under





7.1





but not less





6.7





6140







Under





6.7





but not less





6.3





6730







Under





6.3





but not less





5.9





7310







Under





5.9





but not less





5.6





7890







Under





5.6





but not less





5.3





8500







Under





5.3





but not less





5.0





9080







Under





5.0





but not less





4.8





9650







Under





4.8





but not less





4.5





10230







Under





4.5



 

 



10830





 

 

 

 

 















 





B. Diesel-powered cars, etc.





 

 



DKK per semester per car





 

 



Consumption tax





Countervailing duty







Kilometres per litre at least





32.1





-





120







Under





32.1





but not less





28.1





-





580







Under





28.1





but not less





25.0





-





1040







Under





25.0





but not less





22.5
310





1130







Under





22.5





but not less





20.5





600





1240







Under





20.5





but not less





18.8





890





1340







Under





18.8





but not less





17.3





1190





1450







Under





17.3





but not less





16.1





1480





1550







Under





16.1





but not less





15.0





1770





1670







Under





15.0





but not less





14.1





2,060





1790







Under





14.1





but not less





13.2





2350





1,910







Under





13.2





but not less





12.5





2640





2.030







Under





12.5





but not less





11.9





2930





2130







Under





11.9





but not less





11.3





3230





2230







Under





11.3





but not less





10.2





3800





2470







Under





10.2





but not less





9.4





4400





2680







Under





9.4





but not less





8.7





4980





2890







Under





8.7





but not less





8.1





5560





3140







Under





8.1





but not less





7.5





6140





3320







Under





7.5





but not less





7.0





6730





3530







Under





7.0





but not less





6.6





7310





3790







Under





6.6





but not less





6.2





7890





3990







Under





6.2





but not less





5.9





8500





4200







Under





5.9





but not less





5.6





9080





4450







Under





5.6





but not less





5.4





9650





4670







Under
5.4





but not less





5.1





10230





4960







Under





5.1



 

 



10830





5190





 

 

 

 

 

 









(2). In the absence of notification about a gasoline driven car's fuel consumption, fixed this in litres per 100 km, see. § 2, as the sum of a fixed element on 3 l per 100 km and a variable component calculated as 0.5 percent of the car's weight in kilograms. Is the car diesel-driven, determined consumption in litres per 100 km by reducing consumption, calculated in accordance with 1. paragraph with 12.5% By a vehicle's unladen weight means the weight of the car with accessories, as the car usually entails. The weight of operational resources, including fuel, lubricating oil and cooling water, and leads are not included.

(3). By nature-and biogas-powered cars paid the duty on diesel-powered vehicles. There is information about a natural-and biogas powered car's CO2 emissions expressed in grams per kilometre, shall be converted this release to the number of kilometres per litre of diesel. The conversion is made by dividing a fixed factor of 2650 with the declared emission of CO2, expressed in grams per kilometre. In the absence of information about CO2 emissions, paid tax for it in paragraph 2 2. point, carried out recalculation.

(4). Of electrically powered cars paid the duty on petrol-powered cars after the information referred to in paragraph 2, 1. point, made the conversion. Of cars, which is neither that of the petrol-engined, diesel-driven, nature-and biogas-powered or electric, paid tax as of diesel-powered cars after the in (2), 2. point, made the conversion.

(5). In paragraph 1, under A specified amount applies to taxation periods beginning on 1. January 2015 or later, however, most recently started on 31 May. December 2017. In paragraph 1, (B) the specified amount applies to taxation periods beginning on 1. January 2015 or later, however, most recently started on 31 May. December 2015.

(6). Beginning with calendar year up to and including the calendar year 2016 and 2020 will be adjusted in accordance with paragraph 1, (B) the specified amount of the countervailing charge on the basis of net prisindeksets annual average in year 2 years prior to the calendar year in which the rate will apply. The amounts shall be increased or reduced by the same percentage as the rate at which the net price index has changed compared to the level in 2013. The percentage change is calculated to one decimal place. The amount resulting after the percentage adjustment shall be rounded up to the nearest whole Crown amount divisible by ten.

(7). For the calendar year 2018 shall be increased in accordance with paragraph 1 (A) and (B) the specified amount of consumption tax with 5.5 per cent The amount resulting after percent increase, rounded up to the nearest whole Crown amount divisible by ten. They thus elevated amount applies to consumption tax levied in the calendar year up to and including 2018 calendar year 2020.

(8). Adjustments referred to in paragraph 5 and the increase laid down in paragraph 6, shall take effect for each vehicle from the first taxable period beginning on or after 1. January or later in the calendar year. '

§ 9

In the Act of registration, without prejudice. lovbekendtgørelse nr. 615 of 7. June 2012, as amended by section 11 of Act No. 924 of 18. September 2012, is amended as follows: 1. In section 4, paragraph 4, insert as 2. item:

' The same shall apply to vehicles where fuel consumption expressed as kilometres per litre of diesel or petrol is determined by calculation. '

§ 10

In Act No. 551 of 18. June 2012 on the charge of non-life insurance is amended as follows: 1. In section 4 is inserted as nr. 7: ' 7) unemployment insurance in recognised unemployment funds covered by the law on unemployment insurance, etc. '

§ 11

The law on registration of vehicles referred to in article 6. lovbekendtgørelse nr. 1009 of 24. October 2012, is amended as follows: 1. In section 7 paragraph 7 and 8 shall be inserted: ' (7). Product-and lorries with a maximum authorised weight of which does not exceed 4 tonnes, registered for commercial use only, must be equipped with the company's name or logo and your company's VAT number. Goods road vehicles registered abroad, and which is used commercially in this country, to be visible in the vehicle's windscreen have placed evidence of the company's registration in the RUT-register. 1. paragraph shall not apply to the person, in the course of collection agencies is subject to the requirement of good debt-collection practices under section 9 of the law on debt collection company.

(8). Tax Minister lays down the detailed rules on how the information referred to in paragraph 7 will appear on a vehicle. '

§ 12

In the law on circulation tax of motor vehicles, etc., see. lovbekendtgørelse nr. 788 of 2. July 2012, as amended by section 16 of Act No. 513 of 7. June 2006, § 2 of the law No. 1337 by 19. December 2008, § 3 of law No. 1386 by 21. December 2009 and § 10 of lov nr. 924 of 18. September 2012, is amended as follows: 1. section 4 is replaced by the following: ' article 4. Of goods road transport vehicles, which are not taxable in accordance with the law on tax on roads, by trailers for the transport of goods and of requiring registration outboard gear except for caravans and of requiring registration motor tools, which are designed for the transport of goods, taxed by the vehicles ' maximum authorized weight according to the following rates. The charge of motor vehicles that are registered as traction for semi-trailers for the transport of goods, shall be increased as provided for in paragraph 7. The charge of the mentioned outboard gear shall be calculated according to the rates for trailers. The charge of the mentioned motor gear shall be calculated according to the rates of goods road transport vehicles. There shall be no charge of trailers for cargo transport, which has a permitted gross vehicle weight of 3500 kg.







 



 



Weight charge





Countervailing duty





Supplement for private use





 



Motor-

vehicle

us $.





Trailer

us $.





Motor-

vehicle

us $.





Trailer

vehicle

us $.





Motor vehicles registered for the first time, up to and including the 24. April 2007 us $.





Motor vehicles first registered on 25 May. April 2007 or later us.







In





Motorcycles with item sidevogn



 

 

 

 

 

 



 



Charge per vehicle:

12 months





310





-





120



 



-





-







(II)





Goods road vehicles, etc., are not taxable in accordance with the law on tax on roads, and some trailers.



 

 

 

 

 

 





(A).





Motor and trailer, etc. up to 4000 kg permitted gross vehicle weight.



 

 

 

 

 

 



 



Total weight up to 500 kg

Charge per vehicle:

12 months





1000





-





560



 



1060





5920
 



501-1,000 kg gross vehicle weight

Charge per vehicle:

12 months





1280





140





800



 



1060





5920





 



Total weight 1,001-2,000 kg

Charge per vehicle:

12 months





2130





270





1100



 



1060





5920





 



2.001-2,500 kg gross vehicle weight

Charge per vehicle:

12 months





3680





340





1370



 



5920





5920





 



Total weight 2.501-3,000 kg

Charge per vehicle:

12 months





4410





430





1560



 



5920





5920





 



Total weight 3001-4000 kg

Charge per vehicle:

12 months





4410





530





1770





240





5920





17590





 

 

 

 

 

 

 

 















 

 

 

 



 

 



Weight charge





Countervailing duty





 

 



Motor vehicle

us $.





Trailer

us $.





Motor vehicle

us $.





Trailer

us $.







(B).





Motor and trailer, etc. over 4000 kg permitted gross vehicle weight.

(a)) With more than two axles.



 

 

 

 



 



GVW-5,000 kg or 4.001

Charge per vehicle:

12 months





2,052





552





1150





200





 



5,000 units-6,000 kg GVW

Charge per vehicle:

12 months





2,052





672





1150





250





 



Total weight 6.001-7,000 kg

Charge per vehicle:

12 months





2,052





825





1150





300





 



Total weight 7001-8000 kg

Charge per vehicle:



 

 

 

 



 



12 months





2,052





988





1150





400





 



Total weight 8.001-9000 kg

Charge per vehicle:

12 months





2,052





1161





1150





450





 



Total weight 9.001-10.000 kg

Charge per vehicle:

12 months





2,052





1344





1150





550





 



5001-10,000-11,000 kg gross vehicle weight

Charge per vehicle:

12 months





2279





1537





1150





650





 



Total weight 11.001-12,000 kg

Charge per vehicle:

12 months





2610





1740





1150





750





 



Total weight 12.001-13,000 kg

Charge per vehicle:

12 months





3087





1.953





1150





850





 



Total weight 13.001-14,000 kg

Charge per vehicle:

12 months





3604





2176





1150





1000





 



GVW 14001-15000 kg

Charge per vehicle:
12 months





4161





2628





1150





1100





 



Total weight of more than 15000 kg

Charge per 200 kg gross vehicle weight:

12 months





60





40





16





16





 



b) With more than two axles.



 

 

 

 



 



Total weight up to 18000 kg

Charge per 200 kg gross vehicle weight:

12 months





32





20





11





12





 



Total weight 18001-19,000 kg

Charge per vehicle:

12 months





3069





1.953





1150





1100





 



Total weight 19.001-20,000 kg

Charge per vehicle:

12 months





3332





2156





1150





1200





 



Total weight of 20000 kg

Charge per 200 kg gross vehicle weight:

12 months





36





24





13





13





 

 

 

 

 

 









(2). For vehicles covered by paragraph 1, II, A, used mixed private and commercial, paid supplement with 50% of the charge for private use.

(3). To in paragraph 1 during the I and II, A, specified amounts of weight tax and allowances for private use applies for tax periods starting on or after 1. January 2015 or later, however, most recently started on 31 May. December 2017. To in paragraph 1 during the I and II, A, specified amount of countervailing charge applies for tax periods starting on or after 1. January 2015 or later, however, most recently started on 31 May. December 2015. In paragraph 1, under (II), (B), specified amounts of weight tax and countervailing charge applies for tax periods starting on 1 April. January 2013 or later, however, most recently started on 31 May. December 2020.

(4). Beginning with calendar year up to and including the calendar year 2016 and 2020 is regulated in paragraph 1 under (I) and (II), (A) the amount of the countervailing charge indicated on the basis of net prisindeksets annual average in year 2 years prior to the calendar year in which the rate will apply. The amounts shall be increased or reduced by the same percentage as the rate at which the net price index has changed compared to the level in 2013. The percentage change is calculated to one decimal place. The amount resulting after the percentage adjustment shall be rounded up to the nearest whole Crown amount. Taxable amount provided per vehicle shall be rounded up to the nearest whole Crown amount divisible by ten.

(5). For the calendar year 2018 shall be increased in accordance with paragraph 1 under I and II, A, specified amounts of weight tax and allowances for private use with 5.5 per cent The amount resulting after percent increase, rounded up to the nearest whole Crown amount. Taxable amount provided per vehicle shall be rounded up to the nearest whole Crown amount divisible by ten. They thus elevated amount applies to the weight tax and allowances for private use, is charged in the calendar year up to and including 2018 calendar year 2020.

(6). Adjustments under paragraph 4 and the increase provided for in paragraph 5 shall take effect for each vehicle from the first taxable period beginning on or after 1. January or later in the calendar year.

(7). The charge of a road transport vehicle, which is registered as the traction for one semi-trailer, shall be increased by an amount equal to the levy of a trailer for the carriage of goods with the same number of axles and maximum weight as the semi-trailer, see. § 8, paragraph 2. Recorded a road transport vehicle as traction for several semi-trailers, motor vehicle tax shall be increased by an amount equivalent to the charge of a two-axle trailer with the same total weight as such two-axle semi-trailer, which, together with the concerned motor vehicle constitutes a combination of vehicles with a maximum permissible weight. A road transport vehicle is registered exclusively as traction for semi trailers with more than two axles, motor vehicle tax shall be increased by an amount equal to the levy of a trailer with three or more axles, which, together with the concerned motor vehicle constitutes a combination of vehicles with a maximum permissible weight.

(8). Of the vehicles, which are designed for the transport of personnel and equipment (APCs) if varelad or prohibit have larger footprint than passenger space, and having a permissible maximum weight exceeding 4 t, taxed in accordance with the rates of goods road transport vehicles.

(9). For cars with a maximum permissible weight of up to 4 t covered by paragraph 1, II, (A), or article 1, paragraph 2, in the fuel excise duty Act, who is not registered for full or partial private use, the Customs and tax administration allow for private use of the vehicle is paid a fee of 185 € per day, where the vehicle is used private for up to 20 days per calendar year. Proof of payment shall be issued, which must be carried under the drive with the car that day and whenever police or customs and tax administration.

Paragraph 10. Payment in accordance with paragraph 9 cover the same aside from value added tax resulting from the private use of and availability of the vehicle that day, and the vehicle continues to be regarded as exclusively commercially used. There can not be issued a permit for motor vehicles, which are exempt from tax under this law or fuel excise duty law or exempt from registration fee under section 2 of the Act of registration. 2. paragraph shall not, however, electric and hydrogen-powered vehicles.

Paragraph 11. For vehicles covered by paragraph 1, II, A, with a permissible maximum weight exceeding 3.5 tonnes fitted with fixed sleeping area paid charge after rates of goods road transport vehicles, where the cars are specially designed for professional use as ledsagebil for transports, see. notice on a dedicated vehicle. Cars as mentioned in 1. item can not be recorded or obtain permission for private use.

Paragraph 12. In vehicles with a maximum authorized weight exceeding 4 tonnes, of which are taxed in accordance with paragraph 1, shall not outside the cab carried persons other than those which are necessary for loading and unloading of the goods. However, it is permitted to use the vehicles for the carriage of persons who are employed in the owner's (user's) company, on or off the site, where they must use the packed material. Vehicles must not be used for holiday drive or other private passenger transport.

Paragraph 13. In vehicles with a permissible maximum laden weight does not exceed 4 tonnes, and of which the tax due in accordance with paragraph 1 shall not be transported persons outside the driver's cab. However, it is allowed outside the driver's cab to carry any person who is employed by the owner's (user's) company, on or off the site, where they must use the packed material.

Paragraph 14. In vehicles as referred to in paragraph 8 must be in addition to the driver only encouraged people working in the owner's (user's) company, to or from the company's jobs. Vehicles must clearly be painted the company name.

Paragraph 15. Tax Minister may lay down detailed rules concerning the administration of paragraphs 9 and 10. '

2. In article 23, paragraph 2, no. 1, the words ' paragraph 6-8 ': ' paragraph 12-14 '.

3. In article 23, paragraph 2, no. 5, the words ' apply. ' to: ' or '.

4. In article 23, paragraph 2, be inserted as nr. 6: ' 6) while driving fail to bring a certificate issued pursuant to section 4, paragraph 9. '

section 13

In the VAT law, see. lovbekendtgørelse nr. 287 of 28. March 2011 at the latest, as amended by section 3 of Act No. 590 by 18. June 2012, shall be amended as follows: 1. Under section 29 shall be inserted:
» section 29 (a). Of goods road transport vehicles with a permissible maximum weight not exceeding 3 tonnes, for which is taken full credit for tax paid on the purchase or rent, there may be a taxable payment of 40 € per day for up to 20 days per calendar year for the taking of the vehicle for the private use of the company's owner or his staff or more generally for purposes other than those of the company. Issued proof of tax payment, which must be carried under the drive with the vehicle that day and on request will appear to the police or the Customs and tax administration.

(2). Tax payment in accordance with paragraph 1 may not be granted for vehicles which are exempt from tax in accordance with the law on circulation tax of motor vehicles, etc. or fuel excise duty law or exempt from registration fee under section 2 of the law on registration duty on motor vehicles, etc., however, this does not apply to electric or hydrogen-powered vehicles.

(3). Tax Minister may lay down detailed rules concerning the administration of the scheme referred to in paragraph 1 about day's evidence. '

2. In section 41 shall be inserted after paragraph 3 as a new paragraph: "(4). Is there a vehicle of the referred to in paragraphs 1 and 3 art paid tax for the private use of the vehicle in accordance with section 29 (a), paragraph 1, shall be deemed the vehicle continues to be used exclusively in connection with the company's deductible supplies of goods and services. '

Paragraph 4 becomes paragraph 5.

§ 14

The law on unemployment insurance, etc., see. lovbekendtgørelse nr. 642 of 22. June 2012, as amended by section 1 of Act No. 1365 of 28. December 2011, § 10 of lov nr. 922 of 18. September 2012 and § 1 of lov nr. 928 of 18. September 2012, is amended as follows: 1. section 93 is repealed.

§ 15

In Act No. 924 of 18. September 2012 on amendments to the law on various excise taxes, fuel excise duty Act, tonnage Tax Act and various other acts (indexing of various excise duties and the current car taxes, regulation of the tonnage tax, increase of the countervailing charge and the extension of the tax exemption for hydrogen and electric cars) is amended as follows: 1. section 9, nr. 2 and 3, are repealed.

2. section 10, no. 4-7, are hereby repealed.

§ 16

In Act No. 590 by 18. June 2012 amending tax assessment Act and various other acts (Initiatives targeted towards undeclared work) is amended as follows: 1. section 5, nr. 1, is repealed.

§ 17

In Act No. 1337 by 19. December 2008 amending tax assessment Act, law on the circulation tax of motor vehicles, etc. and Registration Act (relaxation of 60-day rule, the fair tax for private use of vans and tax exemption for certain accompanying cars) is amended as follows: 1. section 2, nr. 1 and 4-6 are repealed.

§ 18

In Act No. 1386 by 21. December 2009 amending the law on tax for fuel consumption for certain passenger vehicles registration tax Act and various other acts (Fuel fuel consumption tax of new vans, modified registration fee of taxi services and the harmonisation of rate adjustment provisions) is amended as follows: 1. section 3, nr. 4, is repealed.

§ 19

In Act No. 625 by 14. June 2011 on amendments to the law on tax on electricity and various other laws (Amendment of tax on activities, energy consumption, etc.) is amended as follows: 1. section 3, nr. 2, is repealed.

§ 20

Act No. 529 of 17. June 2008 amending the law on the taxation of waste and raw materials (exemption from tax of certain types of waste from the own cement production) is repealed.

section 21 (1). Who is granted a refund of the tax by the company consumed taxable electricity used to charge batteries for electric cars registered. The repayment includes electricity used in charging stations, including fast chargers, who operated the company's risk and expense, and the electricity used to charge the batteries on the battery switch stations. Repayment shall be granted in accordance with the other provisions of the law on the tax on electricity, §§ 11, 11A and 11 c.

(2). Repayment shall be granted regardless of the condition of the law on the tax on electricity section 11, paragraph 16, concerning the right of deduction to the same extent as the company has the right to deduct value added tax for electricity and heat. As the documentary evidence required for the repayment amount the entity shall, on request, submit statements of measurements of consumed electricity in the charging stations, including fast chargers, and battery switch stations. Repayment shall be granted with effect from and including the 27. April 2010 up to and including 31 December 2002. December 2015.

section 22 (1). The law shall enter into force on the 1. January 2013, see. However, paragraphs 3 and 4.

(2). § 1, nr. 1, section 2, no. 1, § 3, nr. 7, and § 4, no. 3, shall take effect as from 1 January 2002. January 2010. Businesses that are eligible for reimbursement of energy tax in accordance with these rules, must apply the Customs and tax administration thereof no later than 6 months after the entry into force of the Act.

(3). § 3, nr. 5, shall enter into force on the day after publication in the Official Gazette and shall take effect as from 1 January 2002. January 2010.

(4). Tax Minister shall determine the time of the entry into force of § 3, nr. 6, and section 19, no. 1. Given at Amalienborg, 21. December 2012 Under Our Royal hand and Seal MARGRETHE r./Holger k. Nielsen



Annex 1



»Bilag 6

Satser for gasafgiftslovens § 10 a







 

 

 

 

 



 

 





1. Jan. – 31. Dec.





2010









1. jan. – 31. Dec.





2011









1. jan. – 31. Dec.





2012









Reduction of

back payment





PCT.





7.8





7.7





13.1





 

 

 

 



«













Annex 2



»Bilag 6

Satser for kulafgiftslovens § 8 a







 

 

 

 

 



 

 





1. Jan. – 31. Dec.





2010









1. jan. – 31. Dec.





2011









1. jan. – 31. Dec.





2012









Reduction of

back payment





PCT.





7.8





7.7





13.1





 

 

 

 



«









Official notes 1) Act has been notified in draft form in accordance with European Parliament and Council Directive 98/34/EC (information procedure directive) as amended by Directive 98/48/EC.