Ordinance Amending The Ordinance On Reporting Requirements, Etc. After Tax Kontrolloven

Original Language Title: Bekendtgørelse om ændring af bekendtgørelse om indberetningspligter m.v. efter skattekontrolloven

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Ordinance amending the Ordinance on reporting requirements, etc. after tax kontrolloven

§ 1

In executive order No. 1315 of 15. December 2011 on the reporting obligations, etc. after tax kontrolloven, as amended by Decree No. 1078 by 8. November 2012 and Decree No. 1123 of 30. November 2012, shall be amended as follows: 1. The introductory part shall be replaced by the following:

» Under section 3 C (2), section 6 (C), (2), section 6 (E), paragraph 1, article 7, paragraph 5, section 7 (A), (2) and (3), section 7 (B), (5), section 7 (C) (3), section 7 (D) (2), section 7 (F), paragraph 3, section 7 G, paragraph 3, article 7, paragraph 2 (H), (J), section 7 section 7 L (3), section 8 (A), paragraph 3, section 8 (B), paragraphs 1 and 5 , section 8 (E), paragraph 8 (F), paragraphs 1 and 3, § 8 H, paragraphs 1, 2, 4 and 5, article 8 (J), paragraphs 1, 2 and 4, § 8 K (2), section 8 (N), (2), § 8 P, paragraphs 3 and 4, section 8 Q, paragraph 3, section 8, paragraph 1, § 8 T (3), § 8 d, paragraph 3, section 8 V, paragraph 3, section 8 X (6) § 8 Æ, (3), § 8, paragraph 3, article 9 A, paragraph 5, section 9 (B), paragraph 6, article 10, paragraph 6, section 10 (A), paragraphs 6 and 7, section 10 (B), paragraphs 1 to 4, article 10 (C), section 10 (E), (2), section 11 (B), paragraph 9, section 11 (G), (4) and section 11 (H), (4) tax kontrolloven of the basic regulation. lovbekendtgørelse nr. 819 of 27. June 2011, as amended by Act No. 462 of 12. June 2009, law No. 1560 by 21. December 2010, law No. 1382 of 28. December 2011, law No. 118 of 7. February 2012, law No. 433 of 16. may 2012, law No. 557 of 18. June 2012 and law No. 922 of 18. September 2012, § 4, paragraph 6, of law No. 403 of 8. May 2006 on an income directory, as amended by Act No. 527 of 17. June 2008, and section 3, paragraphs 5 and 6 of law No. 286 of 9. June 1977 amending tax kontrolloven (control of interest income at financial institutions, etc. and with bond yields, etc.) shall be determined: ' 2. In article 1, paragraph 1, and article 3, paragraph 1, section 10 (B) ' is inserted after ': ', section 10 (E) '.

3. In article 2, paragraph 1, shall be inserted after ' this Ordinance, section 10 ': ' E '.

4. In section 2, paragraph 8, the words ' Intermediaries of trades with securities, which, with the agreement of the transferor or transferee of the securities ' to: ' Facilitators of trades with securities and administrators, which, with the agreement of the transferor or transferee of the securities or the participant in the securities the Fund '.

5. In section 4, paragraph 1, and article 7, paragraph 1, the words ' or section 10 (B) ' to: ', section 10 (B) or section 10 (E) '.

6. In article 6, paragraph 1, shall be inserted after ' section 10 (B), ': ' or a share in a securities Fund, which must be carried out in the reporting under section 10 (E), ' 7. § 39, paragraph 3, are repealed.

Paragraph 4 becomes paragraph 3.

§ 2 paragraph 1. The notice shall enter into force on the 1. January 2013 and has effect for alerts relating to the calendar year 2012 and later.

(2). If the reporting obligation after tax kontrollovens section 10 (E) or the first agreement after tax kontrollovens section 11 (H), paragraph 2, has joined or signed prior to the 1. January 2013 shall be deemed notification under section 2, paragraph 1 or 8, in the notice on reporting requirements, etc. after tax kontrolloven, as amended by section 1, nr. 3 and 4, for timely if it is filed not later than 10. January 2013.

The Danish Ministry of taxation, the 4. December 2012 Holger k. Nielsen/k.-h. Ludolph