Chapter 1	Tax subject matter and the amount of the tax
Chapter 2	Entered Companies
Chapter 3	Tax period and inventory of the taxable quantity
Chapter 4	Tax Exemption, Tax Allowance and Bundles Deductions
Chapter 5	Financial provisions
Chapter 6	Afriction of the levy
Chapter 7	Tax of goods received from abroad
Chapter 8	Checks
Chapter 9	Other provisions
Chapter 10	Penalty provisions
Chapter 11	Entry into force and transitional provisions
Appendix 1	Rates of section 2, paragraph. 2, in the Act of the levy of nitrogen oxides,

Publication of the levy on nitrogen oxides

This shall be the subject of the law. 472 of 17. June 2008 on the tax of nitrogen oxides, with the changes resulting from paragraph 7 of Act No 527 of 12. June 2009, section 6 of the law. 1384 of 21. In December 2009, section 6 of the law. 722 of 25. June 2010 and § 1, nr. 2-5 and No 7-8, in the law. 1385 of 28. December 2011.

The changes resulting from § 1, nr. One and six, in the law. 1385 of 28. In December 2011, the entry into force of the tax minister shall enter into force. These amendments are therefore not included in the legal text below, but it is clear from the notes on which articles are amended by the law.

Chapter 1

Tax subject matter and the amount of the tax

§ 1. Tax due by discharge of NO 2 -equivalents to air by combustion. The lettor to pay the tax includes the Emission of NO 2 equivalents in the following areas :

1) Denmark, including sea territory and Danish continental socket.

2) If the activity resulting from emissions is subject to a whole or in part, the State of the State shall be subject to the contract with this State in part, in whole or in part.

Paragraph 2. In the following cases, there is a duty to make the measurement of the discharges, 2 -equivalents to air by combustion. NO 2 -equivalents shall be made up as the quantity recorded in accordance with these measurements :

1) 1) Power plants with a nominal thermal terminated power greater than 30 MW for each plant and less than 100 MW in the total nominal thermal power. For each kettle, engine or turbine with an unfired power greater than 30 MW independent of fuel type shall be carried out independently of the automatic measurement system (AMS) (Automatic Measurement System) of the undiversion. x , calculated as NO 2 -equivalents, or must be measured by another method that provides an equivalent level of ensuring that the measurement of the quantity of NO measured is measured ; x , calculated as NO 2 -Equivalents, stay like the AMS target. In cases where there is one chimney attached to several boilers each of which are smaller than 30 MW, but together larger than 30 MW, there is no measure of measurement.

2) Energy installations with a total rated thermal output of 100 MW or more where there are requirements for the AMS measurement of the discharges of the NO 2 -equivalents for the air when incineration is carried out in accordance with the EPA ' s notice No 808 of 25. September 2003 on the limitation of certain air polluting emissions from large combustion plants. Measurement of the discharges of NO 2 -equivalents for the air by incineration may, however, be done by means of another method providing equivalent assurance that the measurement of the quantity of NO measured is measured ; x , calculated as NO 2 -Equivalents, stay like the AMS target.

3) Waste incinerators, where there are requirements for AMS measurement of the discharges of NO 2 -equivalents for the air when incineration is carried out in accordance with the EPA ' s notice No 162 of 11. March 2003 on incineration plants. Measurement of the discharges of NO 2 However, equivalents for the combustion air may be carried out by means of another method providing equivalent assurance that the measurement will be as at the AMS measure.

4) Industrial plants where the annual discharge of NO 2 -equivalents for the air at incineration exceed 200 tonnes of NO, x , calculated as NO 2 -equivalents, have a duty to make an AMS measurement on all the industrial returns of the business from which no NO is sent ; 2 -equivalents, or make a measurement by another method that provides an equivalent level of ensuring that the measurement of the quantity of NO measured is measured ; x , calculated as NO 2 -Equivalents, stay like the AMS target.

Paragraph 3. Where in other cases the measurement of the discharges is carried out 2 -equivalents for the combustion in accordance with paragraph 1 ; 2, opuudo NO 2 -the equivalents, as in paragraph 1. 2.

Paragraph 4. Where no measurement is measured by NO 2 -equivalents for the combustion in accordance with paragraph 1 ; 2 or 3, make up the amount of NO 2 -equivalents for the air in accordance with the supplied, supplied and processed goods.

Paragraph 5. The tax minister may lay down rules concerning gauges and rules for measuring and so on for the calculation of the rules laid down in paragraph 1. 1 mentioned emissions to the air.

§ 2. The tax is a per. kg NO 2 -equivalents derived from the combustion period for the period 2010 to 2015 and to deliver on the following :

1) From the 1. January to the 31 st. December 2010, 5.0. per kg NO x .

2) From the 1. January to the 31 st. December 2011 5.1 kr. per kg NO x .

3) From the 1. January to the 30th. June 2012 5.2 kr. per kg NO x .

4) From the 1. July to the 31. December 2012, $25.50. per kg NO x .

5) From the 1. January to the 31 st. December 2013, 25.5 kr. per kg NO x .

6) From the 1. January to the 31 st. December 2014, 25.9. per kg NO x .

7) From the 1. January 2015, $26,4 kr. per kg NO x .

Paragraph 2. Where no measurement is measured by NO 2 -equivalents for the combustion in accordance with section 1 (1). 2, the charge shall be paid upon delivery, supply and consumption of goods, as specified in Annex 1 to this Act.

Paragraph 3. The rates referred to in paragraph 1 shall be adjusted for calendar years after 2015. 1, no. 7, and paragraph 1. 2 after section 32 a in the energy tax of petroleum products and so on.

Chapter 2

Entered Companies

§ 3. Companies which, pursuant to section 1 (1), 2, has the duty to make the measurement of the unwire discharge ; 2 -equivalents for the combustion air shall be recorded in the customs and tax administration.

Paragraph 2. Companies which, pursuant to section 1 (1), 3, make the measurement of the unwire discharge 2 -equivalents for the combustion air shall be recorded in the customs and tax administration.

Paragraph 3. Establishments which win or manufacture goods subject to Annex 1, no. 1-16, and undertakings burning in the scope of Annex 1 (1), 17-20, must be registered with customs and tax administration. Entities providing the goods covered by Annex 1 (2). 11 and 12 shall be registered with customs and tax administration.

Paragraph 4. Other establishments which store, store or inciner goods covered in Annex 1 may be registered with customs and tax administration when the establishment has a storage capacity of at least 1,000 tonnes or 1 000 metres ; 3 for the storage of goods other than those stored in storage covered by Annex 1 (s). 17-20. In addition, companies registered in section 3 (3) may also be registered. In the legislation on the tax of natural gas and the construction of the environment, 1, 3 or 5, shall be registered with customs and tax administration.

Paragraph 5. Businesses that meet the conditions for bundles of section 10 may be registered with customs and tax administration.

Paragraph 6. A certificate shall be issued to the registered establishments.

§ 4. Registered undertakings are eligible to receive and from other registered establishments from abroad to receive goods as listed in Annex 1 without the tax being rectified.

Chapter 3

Tax period and inventory of the taxable quantity

§ 5. The tax period is the month.

§ 6. For registered companies that dissolve the quantity of NO 2 -equivalents in accordance with section 1 (1). 2 or 3, do the taxable amount is discharged as the amount of NO, 2 -equivalents for the air by combustion from the company registered to the company ' s meters during the tax period. However, if a plant is used during 500 operating hours on a calendar year basis, the company may refrain from carrying out any measurements and, instead, make the taxable amount for the installation in another way for the calendar year. It is a condition that other documentation may be provided for the presentation of the taxable quantity other than by measurement, cf. 1. pkt. and that it is probable that the tax payment is not less than it would be at measurement, cf. 1. Act.

Paragraph 2. For registered companies that dissolve the quantity of NO 2 -equivalents for the air in accordance with section 1 (1). 4, the taxable quantity shall be discharged as the quantity of goods covered by Annex 1 delivered from the undertaking, cf. However, section 7. In addition, the inventory shall be included in the establishment ' s own consumption of goods, cf. however, section 8 (3). 4.

Paragraph 3. Registered undertakings which, in addition to the inventory, shall be registered. 1 make up other quantity of NO 2 -equivalents for the air after paragraph 1 (1). 4, charge the taxable quantity of that part of the undertaking ' s derivation covered by Section 1 (1). 4, in accordance with paragraph 1 2.

Paragraph 4. In other cases, the taxable quantity shall be discharged in accordance with paragraph 1. 2.

Paragraph 5. The decision shall be specified in accordance with rules laid down by customs and tax administration.

Paragraph 6. The Tax Member may lay down rules on the administration of excise duty under paragraph 1. 1.

§ 7. In the taxable quantity, the quantity of goods collected after paragraph 6 is deducied ;

1) be entered in another registered company after Section 4,

2) delivered to foreign countries,

3) exemplefrom a tax after Article 8,

4) in the company or during transport to and from the company as a result of the nature of the goods, leakage el.lign. has been lost or lost,

5) returns to the establishment if the purchaser can be shown to be the price of the product collected.

§ 7 a. For establishments where the tax in accordance with section 1 (1) is carried out ; 4, shall be discharged in accordance with the quantity of goods used, the quantity of the taxable quantity for the goods covered by Annex 1. 19, where the rate per year is applied. GJ, on the basis of the quantity of energy produced, divided by 0.85. in the case of plant where a combination of fuels is being fired in Annex 1 (s). 19, and other fuels, the taxable quantity shall be discharged by the quantity of energy produced by 0.85 and deduced the energy content of the other fuels. The energy content of the other fuels shall be discharged on the basis of the standard values set out in paragraph 1. 2.

Paragraph 2. The energy content represents the following fuels :

Gambling oil 40,4 MJ/lb.

Fire-stealing 36,4 MJ/lb.

Gas and diesel 35,9 MJ/l.

Petroleum 34,8 MJ/l.

Fuel oil 40,4 MJ/kg.

LPG 46,0 MJ/kg.

Gas, which shall be obtained by the refining of mineral oil (refinaderigas) 52,0 MJ/kg.

Rock coal 25.2 GJ/t.

Kok 28,9 GJ/t.

Jordoliekok 31,4 GJ/t.

Brown briquettes and bruncharcoal, 18,3 GJ/t.

Petrol 32.9 MJ/l.

Natural gas 39.6 MY/Nm 3 .

Biogas 23,3 MY/Nm 3 .

Gas gas 4.0 MY/Nm 3 .

Chapter 4

Tax Exemption, Tax Allowance and Bundles Deductions

§ 8. The exemption for tax is goods supplied by a registered company or a company that has an appropriation for tax compensation, cf. Section 9 (1). 3, for the diplomatic representations referred to in section 4 of the Customs Code, international institutions and so on and the associated persons.

Paragraph 2. The exemption for duty shall be subject to the deliveries of goods registered to undertakings of goods covered by Annex 1

1) for use by air vessels employed in commercial terms,

2) to be used on board ships at the time of the external service, not by means of light vessels, and

3) for use on board fishing vessels of 5 tonnes or more or a gross registered tonnage of 5 tonnes or more, but not by means of a non-pleasure craft.

Paragraph 3. The exemption for taxation is oil products which are brought from abroad to use in the normal standard tank (s) of the vehicle or the reservedone (cf.) of the normal standard. however, section 15 (3). 3.

Paragraph 4. An energy product that is directly related to the production of a comparable energy product shall be exempt from the charge. The exemption shall apply only to energy products produced in the establishment ' s territory. However, the exemption shall not apply to energy products used as engine fuel.

§ 9. Tax payment shall be made to undertakings which pay tax pursuant to Annex 1 for the goods listed in this provision and limit the diversion of the NO ; 2 -equivalents for the air by incineration through the smoke branch or by other technical measures reducing the diversion of NO, 2 -Equivalents. The amount of the goods is equivalent to that of NO 2 equivalents in the tax period of bortrine or by technical measures shall reduce the spill. The payment shall not exceed the charges applicable to the charges.

Paragraph 2. The compensation provided for in paragraph 1. 1, for each fuel period, shall be collected for each fuel and for each oven or boiler site. If several types of fuels are used in the same oven or boiler facilities at the same time, the drilled or less-derived quantity is spread or less 2 -equivalents for each fuel at each of the oven or boiler facilities for themselves in relation to the energy quantity of each of the burglar burners in each oven or boiler plant.

Paragraph 3. Undertakings not registered under Section 3 may be notified of the granting of charges to the customs duties and tax authorities for the supply of goods to the same extent as mentioned in section 7, no. 1-4. However, no authorization may be granted to an establishment when the undertaking and a registered company, directly or indirectly delivered by the undertaking, are interconnected undertakings. As interconnected undertakings, undertakings shall be considered to be the owner of the same owner, directly or indirectly, of more than 50%. of the capital of each undertaking or directly or indirectly at its disposal more than 50%. of a possible voting value in each establishment. Owners listed in Article 4 (4) of the Asset Taxation Code. 2 shall be considered by the assessment of the owner circle for one and the same person. A notified authorization shall be dissent if the second paragraph is taken. Act. the aforementioned relationship is going to be available afterwards.

Paragraph 4. The levy shall be reimbursable by goods used for ferry operations and for commercial navigation by other vessels other than those referred to in Article 8 (8). 2, no. 2 and 3, mentioned, except for pleasure craft. The goods may, in exceptional cases, be delivered without charge from a registered warehousekeeper.

Paragraph 5. Customs and tax administration may inform companies that are not registered after paragraph 3, the payment of the paid levy, when the annual compensation is at least 500 kr. The payment shall not exceed the charges applicable to the charges.

Paragraph 6. The tax minister may lay down rules on accounting and regulations and rules on the proof of duty-free and repayment. In addition, the tax minister may lay down rules to indicate the procedures for the actions taken in accordance with paragraph 1. 1 shall be compensattested for the payment of the levy. Finally, the tax minister may lay down rules for the calculation and payment of the compensation provided for in paragraph 1. 1.

§ 10. For undertakings whose total unwire of NO 2 -equivalents for the air by incineration exceeded 0,5 kg NO ; x /GJ fuel consumption in 2006, and which had an annual fuel consumption of over 5 PJ from stationary installations in 2006, is paid from the 1. January, 2010, to 31. December 2010 only the charge of the portion of the emission higher than 0,18 kg NO, x NO, I DON'T.

Paragraph 2. 2) For undertakings whose total unwire of NO 2 -equivalents for the air by incineration exceeded 0,5 kg NO ; x /GJ fuel consumption in 2006, and which had an annual fuel consumption of over 5 PJ from stationary installations in 2006, is paid from and with the 1. July 2012 alone, the charge of the portion of the emission higher than 0,0312 kg NO x NO, I DON'T.

Paragraph 3. The bottom fractions in paragraph 1. Paragraph 1 and 2 shall also apply to goods which have been duty-free and consumed in the establishment. The bottom fractions in accordance with paragraph 1. 1 and 2 may not be transferred to other tax periods.

Paragraph 4. Establishments that discharges the tax after paragraph 6 (2). 1 may calculate a common deduction for all the fuels used and for all the use of an oven or boiler, where the measurement is measured, provided that the oven or kedelplants etc. are located in the same geographical location.

Paragraph 5. The tax minister may lay down rules which specify the guidelines for the administration of the bottom-fractions in paragraph 1. One and two.

Chapter 5

Financial provisions

§ 11. Registered companies shall keep accounts of the taking, supply and consumption of goods in the establishment of goods listed in Annex 1.

Paragraph 2. Companies and so on shall keep records including invoices, invoice copies, accompanying documents, statements etc. for 5 years after the end of the financial year.

Paragraph 3. The customs and tax administration shall lay down detailed rules for the accounting performance of establishments in accordance with paragraph 1. 1.

Chapter 6

Afriction of the levy

§ 12. Registered companies shall indicate, after the end of each tax period, the quantity of products to be paid by the company must be specified, cf. sections 6 and 7, and pay the tax for the tax period to customs and tax administration. The specification and payment shall be made in accordance with the provisions of section 2 to 8 of the levying of taxes and levies, etc.

Paragraph 2. Determination of the tax rate in section 5 (5). In the case of the amount of tax charged to the company, the levying of taxes and levies, etc. shall apply mutatis muted, in the case of the levying of the amount of tax incummersion on the basis of the company ' s gauges.

Paragraph 3. In the case of taxable persons not covered by paragraph 1. 1, the declaration and payment shall be made in accordance with paragraph 9 (3). 2-4, on the levying of taxes and levies, etc., cf. however, section 15 (3). 2.

§ 13. If the establishment does not comply with a claim to provide security, cf. Section 11 of the levying of taxes and levies, etc., may involve the registration of the establishment until safety has been lodged.

Chapter 7

Tax of goods received from abroad

§ 14. Tax of goods subject to Annex 1 shall be paid from sites outside the EU or imported from certain areas not covered by the tax area of the relevant EU countries, unless the goods are registered to a registered undertaking or exempted ; after ~ 8. The levy shall be fixed in accordance with Annex 1 and shall be taken into account under the rules of Chapter 4 of the Customs Code, cf. however, paragraph 1 2.

Paragraph 2. In the case of goods imported by a company registered after Article 29 of the customs Act, section 15 shall apply mutatis mulaam.

§ 15. In other cases, the levy shall be paid in respect of the goods received in this country, unless the goods are received in accordance with the provisions of section 4. Commercial operators must notify customs and tax administration before the goods are dispatched from abroad. The notification is valid for 5 years.

Paragraph 2. Commercial operators shall indicate, at the end of each tax period, the quantity of the goods received during the period, and shall pay taxes on it to customs and tax administration. The specification and payment shall be made after ~ § 2, 3, 5-7 and 8, nr. 2 and 3, in the Act on the levying of taxes and levies, etc.

Paragraph 3. The amount of the standard tanks of a fuel in commercial vehicles and special containers is not subject to the charge of fuel. The definition provided for in Article 24 of the Council Directive on the restructuring of the Community rules on the taxation of energy products and electricity is defined in Article 24 of the Council. However, the exemption shall comprise the whole fuel content of the tanks in which this is provided by one of Denmark's intergovernmental agreement.

Paragraph 4. For other goods, the declaration and payment shall be made in accordance with the rules laid down in Section 9 (1) 2-4, on the levying of taxes and levies, etc.

Paragraph 5. The customs and tax administration may impose an undertaking which repeatedly does not pay the tax in time to give an indication on the arrival of the goods. The tax administration may also impose the payment of the tax on the arrival of the goods.

Paragraph 6. Establishments subject to paragraph 1. Paragraph 1 or of Section 14 shall keep accounts of the entry of taxable goods. Section 11 (1). 1 shall apply mutatis mutis.

Chapter 8

Checks

§ 16. The customs and tax administration shall have, at all times, due to appropriate identification without a court order of access to the establishments covered by the law, and to verify the business and business operations of companies, business books and other companies ; accounting and correspondence, etc., in order to provide the necessary information, cf. however, Section 9 of the law on legal certainty in the application of force and compulsory information on the management of the administration.

Paragraph 2. The holders of companies and persons employed in the establishments shall provide the instructions and assistance provided for in the investigation of the inspections referred to in paragraph 1 in paragraph 1 and in the cases referred to in paragraph 1. 1.

Paragraph 3. Material referred to in paragraph 1 1 on the request of the customs and tax administration shall be handed down or sent to this.

Paragraph 4. Acquires shall, upon request, notify the customs and tax administration information on their purchases and sales of goods covered by Annex 1.

Paragraph 5. Supplier of taxable goods shall, at the request of request, notify the customs and tax administration information on their deliveries to operators.

Paragraph 6. The customs and tax administration shall have, at any time, to appropriate identification of appropriate credentials for carrying out inspections of goods in transport when these goods are sold from abroad or commercial goods to other persons other than registered establishments in order to provide the necessary information, cf. however, Section 9 of the law on legal certainty in the application of force and compulsory information on the management of the administration.

Paragraph 7. The customs and tax administration shall have, at all times, duly legitimized, without a court order, to carry out inspections of goods and accounts, etc. in the undertakings covered by paragraph 1. 4-6, in order to provide the necessary information, cf. however, Section 9 of the law on legal certainty in the application of force and compulsory information on the management of the administration.

Paragraph 8. To the extent information referred to in paragraph 1. 1 and 7 are registered electronically, the authorities ' access to this information shall also include an electronic access.

Niner. 9. The public authorities shall, at the request of the Member State, notify the customs and tax authorities of any information necessary for the registration and control of undertakings covered by the law.

Paragraph 10. The police shall provide for the implementation of checks provided for in paragraph 1. One, six and seven. After a debate with the Minister for Justice, the tax minister can lay down detailed rules on this matter.

Chapter 9

Other provisions

§ 17. In addition to the person group referred to in § 10, on the levying of taxes and taxes, etc., shall be liable for the products listed in section 15 and the person in possession of the goods for the payment of the levy on this law.

§ 18. Where goods which are exempted from the fee of Article 8 are used for purposes other than those which are intended to be determined, customs and tax administration may involve the operator ' s access to purchase duty-free goods. The undertaking shall levy the levy of the said products within 14 days of claim.

Paragraph 2. Where goods are transferred, acquired or used in such a way that the fee that should have been paid under the law or a company has been paid too much in reimbursement after paragraph 8 (5). 2, and Section 9, the amount due shall be charged no later than 14 days after claim ; the amount of the tax due shall not be made on the basis of the company ' s accounts or meters, the customs and tax administration may conduct a discretionary charge ; employment of the amount.

Paragraph 3. § § 6 and 7 and 8, nr. In the case of payment in the case referred to in paragraph 2, 2 and 3, in the Act of the levying of taxes and duties, etc. shall apply mutatis muctis. One and two.

§ 19. In areas outside the European Union, they are equed with respect to the laws of the law and the Greenland of Greenland and the port of Copenhagen.

20. The rules on detention and execution in section 15 of the levying of taxes and taxes, etc. shall apply mutatis mutations to the levy, interest, fees and administrative penalties applicable to that law.

Chapter 10

Penalty provisions

§ 21. With fine punishment, the one who is negligent

1) provide false or misleading information or forten information for the use of the tax control,

2) is breaching section 3 (3). 1-3, section 11, paragraph 11. 1, section 15, paragraph 1. ONE, TWO. pkt., and section 16 (3). 2-5.

3) omits to comply with one after paragraph 15 (1). FIVE, ONE. pkt., notified by the notification,

4) the transferor, transferor, or uses goods which are not paid by the charge, which were to be paid for by the law, or are attempting to do so ; or

5) the operation of a taxable company, the registration of which is withdrawn after Article 13, and customs and tax administration have communicated this to the business.

Paragraph 2. The one that is intentionally committing one of the points referred to in paragraph 1. 1 (1) year and 6 months shall be punishable by penalty of a fine or maximum sentence until 1 year and 6 months, unless higher penalties have been inflited on the section 289 of the penal code.

Paragraph 3. The rules laid down in accordance with the law may be punished for the penalties which are intentionally or gross negligent in breach of the provisions of the regulations.

Paragraph 4. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

§ 22. sections 18 and 19 of the law on the levying of taxes and duties, etc. shall apply mutatis muted to cases of infringement of this law.

Chapter 11

Entry into force and transitional provisions

-23. The law shall enter into force on 1. January, 2010, cf. however, paragraph 1 2.

Paragraph 2. The Tax Minister shall determine the time of entry into force and effect of section 9 (3). One and two, and section 10.

§ 24. The law shall apply to NO 2 -equivalents who, starting with the first one. In January 2010, the combustion of establishments covered by Section 3 (2) shall be emitted into the air. The Act shall also apply to goods listed in Annex 1 which, as of 1, shall apply to the goods listed in Annex 1. In January 2010, delivered, or consumed by registered undertakings, is provided to be interpreted, received from abroad or from being brought abroad.

Paragraph 2. In the case of recurring deliveries, for which the billing period shall be started before 1. In January 2010 and ending at this time, the charge shall be calculated of as much of the shipment as the time period for the entry into force of the law shall be in proportion to the total period of the period of the period of the period. The authorization of the customs authorities and the tax administration may be carried out on the basis of the fraction of the fraction of the deliveries, of which payment of the payment is due.

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

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Appendix 1

Rates of section 2, paragraph. 2, in the Act of the levy of nitrogen oxides,

1) Section 1 (1). 2, no. 1, as amended by section 1, no. 1, in Law No 1. 1385 of 28. December 2011. The determination is to be put into effect by the tax minister ; it has not yet happened.

2) ~ 10 (1)) 2, as amended by § 1, nr. Six, in law number. 1385 of 28. December 2011. The determination is to be put into effect by the tax minister ; it has not yet happened.