Ordinance To The Law On Tax On Nitrogen Oxides

Original Language Title: Bekendtgørelse af lov om afgift af kvælstofoxider

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Overview (table of contents)



Chapter 1



Toll area and fees





Chapter 2



Registered companies





Chapter 3



Tax period and the calculation of the taxable amount





Chapter 4



Tax exemption, tax refund and bottom deduction





Chapter 5



Accounting provisions





Chapter 6



Settlement of tax





Chapter 7



Tax on items received from abroad





Chapter 8



Control provisions





Chapter 9



Other provisions





Chapter 10



Criminal provisions





Chapter 11



Date of entry into force and transitional provisions





Annex 1



Rates for section 2, paragraph 2, of the law on tax on nitrogen oxides



The full text of the Ordinance to the law on tax on nitrogen oxides

Hereby promulgated Act No. 472 of 17. June 2008 on charge of nitrogen oxides with the changes imposed by section 7 of the Act No. 527 of 12. June 2009, § 6 of the law No. 1384 of 21. December 2009, § 6 of the law No. 722 of 25. June 2010 and § 1, nr. 2-5 and nr. 7-8 of law No. 1385 of 28. December 2011.

The changes imposed by § 1, nr. 1 and 6 of law No. 1385 of 28. December 2011, shall enter into force after tax Minister quantification. These changes are therefore not incorporated in the text below, but it is clear from the notes on the accounts, which clauses that change by law.

Chapter 1 taxable area and charge § 1. I have to pay tax on the emissions of NO2-equivalent to the air during combustion. The obligation to pay tax include emissions of NO2-equivalent from the following areas: 1) Denmark and Danish territorial waters, including the continental shelf area.

2) foreign State, if the activity resulting in emissions, in whole or in part is subject to Danish sovereignty in agreement with that State.

(2). In the following cases there is an obligation to carry out the measurement of the emission of NO2-equivalent to the air during combustion. NO2 equivalents is calculated as the quantity registered in accordance with these measurements: 1) 1) Energy plants with a rated thermal input greater than 30 MW thermal figured for each plant and less than 100 MW in total heat input nominal thermal power. For each boiler, engine or turbine with a thermal input greater than 30 MW must be independent of the type of fuel made the AMS (automatic Målende System)-measurement of discharge of NOx, calculated as NO2 equivalents, or carried out measurement at a second method that provides equivalent assurance that the measurement of the quantity of emitted NOx, calculated as NO2 equivalents, will be like by AMS-measurement. In cases where there to one chimney is connected to multiple boilers, each of which is less than the 30 MW, but together more than 30 MW, there is no requirement for a measurement.

2) energy installations with a total rated thermal thermal thermal power of 100 MW or more, where there is a requirement for AMS-measurement of emissions of NO2-equivalent to the air by burning, according to the Ministry of the environment Decree No. 808 of 25. September 2003 on the limitation of emissions of certain pollutants into the air from large combustion plants. The measurement of the emission of NO2-equivalent to the air by burning can be done using another method that provides equivalent assurance that the measurement of the quantity of emitted NOx, calculated as NO2 equivalents, will be like by AMS-measurement.

3) waste incineration plants, where there is a requirement for AMS-measurement of emissions of NO2-equivalent to the air by burning, according to the Ministry of the environment Decree No. 162 of 11. March 2003 on the plant, which will burn waste. The measurement of the emission of NO2-equivalent to the air by burning can be done using another method that provides equivalent assurance that the poll will be as by AMS-measurement.

4) industrial plant, where the annual emissions of NO2-equivalent to the air during combustion exceeds 200 tonnes of NOx, calculated as NO2 equivalents, are required to make AMS-measurement on all of the company's industrial return, from which emitted NO2-equivalent, or carry out measurement at a second method that provides equivalent assurance that the measurement of the quantity of emitted NOx, calculated as NO2 equivalents, will be like by AMS-measurement.

(3). Where, in other cases the measurement of emissions of NO2-equivalent to the air by incineration in accordance with paragraph 2 shall be determined NO2 equivalents as in paragraph 2.

(4). Where there is no measurement of the emission of NO2-equivalent to the air by incineration in accordance with paragraphs 2 or 3, ascertained the discharged amount of NO2-equivalent to the air in accordance with the quantity of goods delivered, delivered and consumed.

(5). Tax Minister may lay down rules relating to the meters and rules for measurement, etc. to the inventory of the referred to in paragraph 1 shall discharge into the air.

§ 2. The charge constitutes per kg NO2 equivalents emitted to air by burning for the period 2010-2015 onwards the following: 1) From the 1. January to the 31. December 2010 5.0 DKK per kg NOx.

2) From the 1. January to the 31. December 2011 5.1 € per kg NOx.

3) From the 1. January to 30 April. June 2012 5.2 DKK per kg NOx.

4) From the 1. July to the 31. December 2012 25.0 € per kg NOx.

5) From the 1. January to the 31. December 2013 25.5 € per kg NOx.

6) From the 1. January to the 31. December 2014 25.9 DKK per kg NOx.

7) From the 1. January 2015 26.4 DKK per kg NOx.

(2). Where there is no measurement of the emission of NO2-equivalent to the air by incineration in accordance with section 1, paragraph 2, tax shall be paid on delivery, supply and consumption of goods, as specified in annex 1 to this Act.

(3). For calendar year after 2015 is regulated the rates referred to in paragraph 1, no. 7, and (2) pursuant to section 32 a of the law on the energy tax on petroleum products, etc.

Chapter 2 section 3 registered businesses. Undertakings pursuant to § 1, paragraph 2, have a duty to carry out the measurement of the emission of NO2-equivalent to the air during combustion must be registered with the Customs and tax administration.

(2). Undertakings pursuant to § 1, paragraph 3, shall carry out the measurement of the emission of NO2-equivalent to the air during combustion must be registered with the Customs and tax administration.

(3). Companies extracting or producing goods covered by Annex 1, nr. 1-16, and undertakings incinerating goods covered by Annex 1, nr. 17-20, must be registered with the Customs and tax administration. Companies that supply goods covered by Annex 1, nr. 11 and 12, shall be registered with the Customs and tax administration.

(4). Other companies that sell, store or burn goods covered by Annex 1, can be registered with the Customs and tax administration, when the company has at its disposal a storage capacity of at least 1000 h or 1000 m3 for storage of goods, except for businesses that store goods covered by Annex 1, nr. 17-20. In addition, the companies that are registered under section 3 (1), (3) or (5) of the law on the tax on natural gas and city gas, be registered with the Customs and tax administration.

(5). Establishments which meet the conditions for deduction under section 10, the bottom can be registered with the Customs and tax administration.

(6). For the registered companies shall be issued a certificate of registration.

§ 4. Registered establishments are entitled to receiving from abroad and from other registered businesses to inject goods as referred to in annex 1, without the tax is to be corrected.

Chapter 3 tax period and the calculation of the taxable amount of section 5. The tax period is the month.

§ 6. For registered companies that encounter the discharged amount of NO2-equivalent in accordance with article 1, paragraphs 2 or 3, the taxable amount is calculated as the amount of NO2-equivalent to the air by burning from the company registered on the company's meters in the tax period. If a facility is used less than 500 operating hours on calendar year basis, the company may waive such measurements and instead count the taxable amount for the facility on the second show of the calendar year. It is a condition that can be presented other evidence of materiality of the taxable amount than by measurement, see. 1. item, and that it is likely that the tax payment is not less than it would be by measurement, see. 1. item.

(2). For registered companies that encounter the discharged amount of NO2-equivalent to the air in accordance with section 1, paragraph 4, the taxable amount is calculated as the quantity of goods covered by Annex 1, which are released from the company, see. However, section 7. In the statement shall also include the company's own consumption of goods referred to in article 6. However, § 8, paragraph 4.

(3). Registered companies, in addition to the Declaration in accordance with paragraph 1 encounter other derived quantity of NO2-equivalent to the air pursuant to section 1, paragraph 4, encounter the taxable amount of the share of the company's emissions covered by article 1, paragraph 4, in accordance with paragraph 2.

(4). In other cases are assessed the taxable amount in accordance with paragraph 2.

(5). The statement shall be specified in accordance with detailed rules to be determined by the Customs and tax administration.

(6). Tax Minister may lay down rules on the administration of tax obligation imposed in paragraph 1.

§ 7. In the taxable amount determined under section 6 shall be deducted from goods 1) added another registered company in accordance with § 4, 2) delivered abroad, 3) be exempt from tax pursuant to section 8,
4) at the company or during transport to and from the company as a result of the nature of the products, leakage etc. is lost or 5) returned to the company, if the buyer reimbursed the price, including tax.

section 7 (a). For companies where the levy under section 1, paragraph 4, shall be calculated according to the amount consumed goods, ascertained the taxable amount in respect of goods covered by Annex 1, nr. 19, where the rate is applied per GJ, on the basis of the quantity of energy produced divided by 0.85. For installations where firing a combination of fuels covered by Annex 1, nr. 19, and other fuels, the taxable amount is calculated as the quantity of energy produced divided by 0.85 and deducted the energy content of the other fuels. The energy content of the other fuels is calculated on the basis of standard values in (2).

(2). Energy content is for the following fuels:

Waste oil 40.4 MJ/kg.

Heating tar 36.4 MJ/kg.

Gas and diesel oil 35.9 MJ/l.

Kerosene 34.8 MJ/l.

Fuel oil 40.4 MJ/kg.

LPG 46.0 MJ/kg.

Gas, obtained by the refining of mineral oil (refinery gas) 52.0 MJ/kg.

Coal 25.2 GJ/t.

Coke 28.9 GJ/t.

Petroleum coke 31.4 GJ/t.

Lignite and lignite 18.3 GJ/t.

Petrol 32.9 MJ/l.

Natural gas 39.6 MJ/Nm3.

Biogas 23.3 MJ/Nm3.

Forgasningsgas 4.0 MJ/Nm3.

Chapter 4 exemptions, tax refund and bottom deduction section 8. Exempt are goods that are shipped from a registered company or a company that has authorization to use the tax refund, see. § 9, paragraph 3, of the Customs Act § 4 referred to diplomatic missions, international institutions, etc. and related persons.

(2). Exempt are registered companies ' supplies of goods covered by Annex 1 1) for use in aircraft used commercially, 2) for use on board ships engaged on international voyages, other than pleasure craft, and 3) for use on board fishing vessels with a gross tonnage of 5 tonnes or more or a gross register tonnage of 5 tonnes or more, other than pleasure craft.

(3). Exempt from tax are petroleum products, carried from abroad for use in normal vehicle standard tank or reserve dunk, see. However, section 15, paragraph 3.

(4). An energy product required directly to the production of an equivalent energy product, is exempt from the tax. The exemption only applies to energy products, which are produced at the company's territory. The exemption shall not, however, apply to energy products used as motor fuel.

§ 9. Reimbursement of duty happens to businesses that pay tax pursuant to annex 1 of the goods referred to in that provision and limiting emissions of NO2-equivalent to the air by burning through gas or by other technical measures, which reduce the emissions of NO2-equivalent. The allowance is equal to the amount of NO2-equivalent, which in the tax period away cleaned or by technical measures will reduce emissions. The compensation shall not exceed the tax payment.

(2). Compensation in accordance with paragraph 1, for each tax period is calculated for each fuel and for each furnace or boiler plants for themselves. If used more types of fuels in the same oven-or boiler plants at the same time, distributed the cleaned away or less derived quantity of NO2-equivalent for each fuel at each furnace or boiler plants for itself in relation to the amount of energy of each of the account such fuels in each furnace or boiler plants.

(3). Companies that are not registered under section 3, of the State Customs and tax authorities, an authorization to tax refund for supplies of goods to the same extent as mentioned in section 7, nr. 1-4. However, there may not be an authorization to an entity, when that company and a registered company, which the company directly or indirectly delivered to taxable goods from, are interrelated companies. As interrelated companies are considered companies where the same group of owners direct elle indirectly owns more than 50 per cent of the capital of each company or directly or indirectly possesses more than 50 percent of any vote value in every company. Owners as mentioned in the stock profit taxation Act § 4, paragraph 2, shall be considered in assessing the owners for one and the same person. A granted authorization lapses if it in 2. PT matters referred to are going to be provided subsequently.

(4). The fee shall be reimbursed by the products used for ferry services and commercial sailing vessels with other than those referred to in section 8, paragraph 2, no. 2 and 3, referred to, except pleasure craft. The goods can be delivered in special cases without charge from a registered warehousekeeper.

(5). Customs and tax administration can tell businesses that are not registered under section 3, the reimbursement of the paid tax, when the annual remuneration is at least 500 KR. Remuneration may not exceed the tax payment.

(6). Tax Minister can establish accounting and control regulations and the rules on proof of tax exemption and reimbursement. In addition, the tax Minister establish rules specifying the detailed guidelines for what measures pursuant to paragraph 1 to justify reimbursement of the levy. Finally, the tax Minister lay down rules for Declaration and payment of compensation in accordance with paragraph 1.

§ 10. For companies whose total emissions of NO2-equivalent to the air by burning excess of 0.5 kg NOx/GJ fuel consumption in 2006, and which had an annual fuel consumption of more than 5 PJ from stationary installations in 2006, subject to payment of the 1. January 2010 to 31 December 2010. December 2010 alone tax on the portion of the discharge, which is higher than 0.18 kg NOx/GJ.

(2). 2) For companies whose total emissions of NO2-equivalent to the air by burning excess of 0.5 kg NOx/GJ fuel consumption in 2006, and which had an annual fuel consumption of more than 5 PJ from stationary installations in 2006, shall be paid as from the 1. July 2012 alone tax on the portion of the discharge, which is higher than 0.0312 kg NOx/GJ.

(3). Bottom of deductions provided for in paragraphs 1 and 2 shall also apply to goods that are received tax-free and consumed in the company. Bottom deductions in accordance with paragraphs 1 and 2 may not be transferred to other tax periods.

(4). Companies that encounter the levy under section 6, paragraph 1, can calculate a deduction for all common used fuels and for all used furnace or boiler plants, where there is measurement, provided that furnace or boiler installations, etc. are located in the same geographical location.

(5). Tax Minister may lay down rules that specify guidelines for the management of bottom deductions in paragraphs 1 and 2.

Chapter 5 Financial provisions section 11. Registered companies shall keep an account of approach, supply and consumption in the company of the goods mentioned in annex 1.

(2). Businesses, etc. shall keep accounting material, including invoices, invoice copies, accompanying documents, statements, etc., for 5 years after the end of the financial year.

(3). Customs and tax administration lays down the detailed rules for corporate accounting in accordance with paragraph 1.

Chapter 6 Settlement of the tax section 12. Registered establishments shall after the end of each tax period indicate the quantity of goods, of which the company must pay the levy referred to in article 6. sections 6 and 7, and deposit the fee for the tax period for customs and tax administration. Declaration and payment is made in accordance with the provisions of sections 2 to 8 of the Act on the levying of taxes and duties, etc.

(2). The provision for calculating the tax liability in article 5, paragraph 2, of the law on the levying of taxes and duties, etc. shall apply mutatis mutandis in the event that the size of the amount of tax payable by the company, not be ascertained on the basis of the company's meters.

(3). For taxable persons not covered by paragraph 1, the Declaration and the payment is effected pursuant to section 9, paragraph 2-4, of the law on the levying of taxes and duties, etc., see. However, section 15, paragraph 2.

§ 13. If the company fails to comply with a request to provide security, see. section 11 of the Act on the levying of taxes and duties, etc., the Customs and tax administration include the registration of the company, until secured.

Chapter 7 tax on items received from abroad section 14. I have to pay tax on goods covered by Annex 1 imported from places outside the EU or imported from certain areas not covered by the relevant EU countries ' tax area, unless the goods supplied a registered company or is exempt under section 8. The levy shall be determined in accordance with Annex 1 and settled in accordance with the provisions of the Customs Act Chapter 4, see. However, paragraph 2.

(2). For goods imported by an undertaking registered under section 29 of the Customs Act, section 15 shall apply mutatis mutandis.

§ 15. In other cases, the tax is paid in connection with the item reception here in the country, unless the goods are received in accordance with the rules in section 4. Trader product recipients must, before the goods are dispatched from abroad, declare it with customs and tax administration. The notification is valid for 5 years.

(2). Trader product recipients shall after the end of each fiscal period enter the amount of the goods, the company has received in the period, and pay taxes to the Customs and tax administration. Declaration and payment is made in accordance with sections 2, 3, 5-7 and § 8, nr. 2 and 3, of the law on the levying of taxes and duties, etc.
(3). There shall be no tax on fuel in commercial vehicles and special containers standard tanks. By standard tanks means the definition contained in article 24 of Council directive restructuring the Community framework for the taxation of energy products and electricity. The exemption includes, however, the entire contents of the said fuel tanks where this follows from one of Denmark acceded to the international agreement.

(4). For other product recipients happens the payment according to the rules laid down in the Declaration and section 9, paragraphs 2 to 4, of the law on the levying of taxes and duties, etc.

(5). Customs and tax administration can impose on a company that repeatedly fails to pay the tax in a timely manner, to give an indication of the goods receipt. Customs and tax administration may also instruct the company to pay the tax when the goods receipt.

(6). Establishments covered by paragraph 1 or of section 14 shall keep an account of the supply of taxable goods. section 11, paragraph 1, shall apply mutatis mutandis.

Chapter 8 Control provisions § 16. Customs and tax administration have at any time against proper identification access without a court order to make inspections in the companies covered by the law, and to inspect the companies ' inventories, business books and other accounting material, as well as correspondence, etc. in order to provide the necessary information, without prejudice. However, section 9 of the Act on legal security by prioritizing the use of coercive measures and information obligations.

(2). The owners of the undertakings and the persons employed in enterprises must provide customs and tax administration the necessary guidance and assistance in execution of the inspection referred to in paragraph 1.

(3). Material referred to in paragraph 1 must, at the request of the Customs and tax administration shall be handed over or sent to this.

(4). Economic operators shall, on request, inform the Customs and tax administration information about their purchases and sales of goods covered by Annex 1.

(5). Suppliers of taxable goods shall, upon request, inform the Customs and tax administration information on their shipments to the trader.

(6). Customs and tax administration have at any time against proper identification without court order access to carry out inspection of goods during their transport, when these goods commercially sold from abroad or professionally transported to other than registered companies in order to provide the necessary information, without prejudice. However, section 9 of the Act on legal security by prioritizing the use of coercive measures and information obligations.

(7). Customs and tax administration have at any time against proper identification access without a court order to conduct inspections of inventories and accounts, etc. in the firms covered by paragraph 4-6, in order to provide the necessary information, without prejudice. However, section 9 of the Act on legal security by prioritizing the use of coercive measures and information obligations.

(8). To the extent that the information referred to in paragraphs 1 and 7 are registered electronically, include the authorities ' access to these information also a electronic access to them.

(9). Public authorities shall, on request, inform the Customs and tax administration any information for purposes of registration and control of establishments covered by the law.

Paragraph 10. The police, if necessary, provide assistance for the implementation of the checks referred to in paragraphs 1, 6 and 7. Tax Minister may, in accordance with the negotiation with the Minister of Justice lay down detailed rules on the subject.

Chapter 9 Other provisions in section 17. In addition to the persons referred to in section 10 of the Act on the levying of taxes and duties, etc., shall be liable to the item recipients referred to in section 15, and whoever is in possession of the goods for payment of duty in accordance with this law.

§ 18. If the goods under section 8 is exempt, be used for purposes other than that for which it was intended, the Customs and tax administration include the case company access to buy duty-free goods. The company charged the charge of those goods within 14 days after such demand.

(2). If goods are transferred, acquired, or used in such a way that there is not paid the tax, which would have been payable in accordance with the law, or a company has paid too much in compensation pursuant to section 8 (2) and section 9, be required to pay the amount due for payment within 14 days after such demand. Can the size of the amount of duty payable is calculated not on the basis of the company's financial statements or gauges, the Customs and tax administration make an estimation of the amount.

(3). sections 6 and 7 and § 8, nr. 2 and 3, of the law on the levying of taxes and duties, etc. shall apply mutatis mutandis by not timely payment in the cases referred to in paragraphs 1 and 2.

§ 19. With locations outside the European Union with regard to the provisions of the Act shall be treated as Faroe Islands and Greenland, as well as the Copenhagen free port.

§ 20. The rules of cancellation and deferral of section 15 of the Act on the levying of taxes and duties, etc. shall apply mutatis mutandis to tax, interest, fees and administrative fines in accordance with this law.

Chapter 10 penal provisions article 21. With fine punished the person who negligently 1) shall give false or misleading information or conceals information to use for tax controls, 2) violates section 3, paragraphs 1 to 3, article 11, paragraph 1, section 15 (1), (2). section, and section 16, paragraph 2-5.

3) fails to comply with an after section 15 paragraph 5, 1. point, announced cuts, 4) transfer, acquire, acquire or use items, of which there are not paid tax, which would have been payable in accordance with the law, or try thereon or 5) continues the operation of a taxable company whose registration is revoked under section 13, and customs and tax administration has notified the company this.

(2). Anyone who intentionally commits one of the offences referred to in paragraph 1 shall be punished by a fine or imprisonment up to 1 year and 6 months, unless a higher penalty is inflicted for criminal code section 289.

(3). In regulations issued under the law, can be fixed penalty of fine for anyone who intentionally or grossly negligently violates the provisions of the legislation.

(4). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.

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

Chapter 11 entry into force and transitional provisions § 23. The law shall enter into force on the 1. January 2010, in accordance with article 3. However, paragraph 2.

(2). Tax Minister shall determine the time of entry into force and effect of section 9 (1) and (2) and § 10.

§ 24. The law applies to NO2-equivalent, starting with the 1. January 2010 emitted to air by the combustion from companies that are covered by section 3, paragraphs 1 and 2. The law shall also apply to the products referred to in annex 1, which as of the 1. January 2010 delivered, shall be supplied or consumed by registered establishments are declared for customs clearance, received from abroad or forming part from abroad.

(2). For continuous deliveries, for which the settlement period is commenced before 1 January 2002. January 2010 and ends after that date, the program calculates the charge of so great a part of the shipment, as the time period for the entry into force of the law to the settlement period constitute in relation to the total settlement period. With customs and tax administration permission may be rounding off for the estimation of the fraction of deliveries, of which tax is payable.

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

The Danish Ministry of taxation, the 26. August 2013 P.M.V. Sevan/Glynn Henningsen



Annex 1



Rates for section 2, paragraph 2, of the law on tax on nitrogen oxides



1. jan. -31. Dec. 2010









1. jan. -31. Dec 2011









1. jan. -30. June 2012









July 1-31. Dec 2012









1. jan. -31. Dec 2013









1. jan. -31. Dec 2014









From 1. Jan. 2015











Rates at daytime





 

 

 

 

 

 

 

 







1. Gas and gas oil used as motor fuel cents per litre





0.9





0.9





0.9





4.5





4.6
4.6





4.7









2. Other gas and diesel oil ear/l





0.9





0.9





0.9





4.5





4.6





4.6





4.7









3. Sulphur-free diesel oil ear/l





0.9





0.9





0.9





4.5





4.6





4.6





4.7









4. Fuelolie





øre/kg





2.8





2.9





2.9





14.2





14.5





14.7





15.0









5. Fyringstjære





øre/kg





2.6





2.6





2.7





12.8





13.0





13.3





13.5









6. Kerosene used as motor fuel cents per litre





0.9





0.9





0.9





4.5





4.6





4.6





4.7









7. Anden petroleum





øre/l





0.9





0.9





0.9





4.5





4.6





4.6





4.7









8. Autogas





øre/l





1.7





1.8





1.8





8.7





8.9





9.0





9.2









9. Other liquefied petroleum gas and gas obtained by refining of mineral oil and used as motor fuel øre/kg





3.2





3.3





3.3





16.1





16.4





16.7





17.0









10. Other liquefied petroleum gas and gas obtained by refining of mineral oil øre/kg





0.9





0.9





1.0





4.6





4.7





4.8





4.9









11. Naturgas, dog ikke til motorer





øre/Nm3





0,8





0.8





0.8





4.0





4.0





4.1





4.2









12. Natural gas for engines (including the desktop)







øre/Nm3





2,8





2.8





2.9





13.9





14.1





14.4





14.6









13. Coal, coke, lignite, orimulsion and petroleum coke us $/GJ





0.5





0.5





0.5





2.5





2.5





2.6





2.6









14. Leaded petrol (lead levels exceeding 0.013 g/l) ear/l





0.8





0.8





0.9





4.1





4.2





4.3





4.3
15. Unleaded petrol (lead content not exceeding 0.013 g/l) ear/l





0.8





0.8





0.9





4.1





4.2





4.3





4.3









16. Coal, coke, lignite, orimulsion and petroleum coke us $/t





16.0





16.3





16.6





80.0





81.4





82.9





84.4









17. Biogas and other liquid VE motor in large plants with a thermal input of more than 1000 kW us $/GJ;





1.3





1.3





1.3





5.0





5.1





5.2





5.3









18. Biogas and other liquid VE for anything other than motor in large plants with a thermal input of more than 1000 kW us $/GJ;





0.3





0.3





0.3





1.3





1.3





1.3





1.3









19. Straw and other us $/t or





6.8





6.9





7.0





33.8





34.4





35.0





35.6









solid biomass,





 

 

 

 

 

 

 

 







Apart from wood chips, in large plants with a thermal input of more than 1000 kW







us $/GJ





0.5





0.5





0.5





2.3





2.3





2.3





2.4









20. Wood chips in large plants with a thermal input of more than 1000 kW us $/GJ;





0.5





0.5





0.5





2.3





2.3





2.3





2.4





 

 

 

 

 

 

 

 

 







Rates at 15 ° c





 

 

 

 

 

 

 

 







1. Gas and gas oil used as motor fuel cents per litre





0.9





0.9





0.9





4.5





4.5





4.6





4.7









2. Other gas and diesel oil ear/l





0.9





0.9





0.9





4.5





4.5





4.6





4.7









3. Sulphur-free diesel oil ear/l





0.9





0.9





0.9





4.5





4.5





4.6





4.7









4. Fuelolie





øre/kg



 

 

 

 

 

 

 







5. Fyringstjære





øre/kg



 

 

 

 

 

 

 







6. Kerosene used as motor fuel cents per litre





0.9





0.9





0.9





4.5





4.5





4.6





4.7
7. Anden petroleum





øre/l





0.9





0.9





0.9





4.5





4.5





4.6





4.7









8. Autogas





øre/l



 

 

 

 

 

 

 







9. Other liquefied petroleum gas and gas obtained by refining of mineral oil and used as motor fuel øre/kg



 

 

 

 

 

 

 







10. Other liquefied petroleum gas and gas obtained by refining of mineral oil øre/kg



 

 

 

 

 

 

 







11. Naturgas, dog ikke til motorer





øre/Nm3



 

 

 

 

 

 

 







12. Naturgas til motorer (inklusive stationære)





øre/Nm3



 

 

 

 

 

 

 







13. Coal, coke, lignite, orimulsion and petroleum coke us $/GJ



 

 

 

 

 

 

 







14. Leaded petrol (lead levels exceeding 0.013 g/l) ear/l





0.8





0.8





0.8





4.1





4.1





4.2





4.3









15. Unleaded petrol (lead levels highest 0.013 g/l) ear/l





0.8





0.8





0.8





4.1





4.1





4.2





4.3









16. Coal, etc.





us $/t



 

 

 

 

 

 

 







17. Biogas and other liquid VE motor in large plants with a thermal input of more than 1000 kW us $/GJ;



 

 

 

 

 

 

 







18. Biogas and other liquid VE for anything other than motor in large plants with a thermal input of more than 1000 kW us $/GJ;



 

 

 

 

 

 

 







19. Straw and other solid biomass, apart from wood chips, in large plants with a thermal input of more than 1000 kW DKK/t or us $/GJ



 

 

 

 

 

 

 







20. Wood chips in large plants with a thermal input of more than 1000 kW us $/GJ;



 

 

 

 

 

 

 







Official notes 1) § 1, paragraph 2, no. 1, as amended by section 1, nr. 1 of law No. 1385 of 28. December 2011. The provision is implemented by the tax Minister; It has not happened yet.

2) section 10 (2) are amended by § 1, nr. 6 of law No. 1385 of 28. December 2011. The provision is implemented by the tax Minister; It has not happened yet.