Publication of the levy on wiring water

This shall be a subject of the law on the charge of wiring water, cf. Law Order no. 639 of 21. August 1998, with the changes resulting from paragraph 27 of Law No 2. 380 of 2. June 1999, section 1 of law no. 951 of 20. December 1999, section 18 of Law No 165 of 15. March 2000, section 53 of the law. 1029 by 22. November 2000, section 1 of law no. 338 of 16. May 2001, Section 5, Act 5. 1391 of 20. December 2004, Section 74 of Law No 428 of 6. June 2005, section 83 of law no. 1336 of 19. In December 2008, Section 4 of Law No 522 of 12. June 2009, section 3 of law no. 1384 of 28. December 2011 and section 7 of the law. 277 of 27. March 2012.

The changes resulting from paragraph 8 of Law No 924 of 18. September 2012, enter into force on 1. January 2015. 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.

Tax subject matter and the amount of the tax

§ 1. In accordance with the provisions of this Act, a levy shall be paid to the treasury of wiring water used in this country.

§ 2. Tax is paid by registered companies.

Paragraph 2. Tax shall also be paid by the owner of a property which detains to water, but does not receive water supplied from an alment water supply.

§ 3. The tax amounts to 5 kroner. And 46 cents a head. m 3 water 1) .

Paragraph 2. It's going to and with the 31. In December 2017, a contribution to drinking water will be paid to 67 cents per cent. m 3 Water.

Entered Companies

§ 4. Alms must be notified of the registration of customs and tax administration systems.

Paragraph 2. Companies and institutions, etc., which provide goods and services covered by the value added tax slots Section 13 (3). 1 and as in the case of their delivery of these goods and services consuming water from other installations other than the general water supply system, notification to customs and tax administration, provided that the water consumption referred to above is more than : 1,000 m 3 a year.

Paragraph 3. A certificate shall be issued to the registered establishments.

Paragraph 4. Registered undertakings shall, at the request of the customs and tax administration, compile inventories of property supplied to water supplied by the company.

§ 5. Entities registered in section 4 (4) The first is justified without the tax being enriched, from abroad to receive and from other registered undertakings to have a taxable water due to the taxable water.

Tax period and inventory of the taxable quantity

§ 6. For registered establishments, which are also registered after the value tax slots, the tax period after that law is the same as the company ' s tax period after the value tax slop.

Paragraph 2. For registered establishments not registered after the value tax slots, the period of the quarter shall be the quarter.

§ 7. For establishments registered in section 4 (4), 1, the taxable quantity in a tax period is the deliveries for which invoices have been issued, including acontolevying, during the period concerned, with deduction after Article 8.

Paragraph 2. However, the total taxable quantity for a calendar year shall be at least 90%. the quantity of the quantity charged to the quantity received from other registered undertakings and from abroad and deduced the quantity billed to other registered undertakings and abroad (minimum tax).

Paragraph 3. Undertakings which have only one annual billing period to the consumer may choose to make the minimum levy on the basis of the period for which the water consumption is measured and counted on to the consumer (the period of use). The minimum levy shall be calculated by a quantity corresponding to 90%. the quantity obtained from the consumption period added to the quantity received from other registered undertakings and from abroad, and deduced the quantity delivered to other registered undertakings and abroad. Minimum levy shall be paid to the extent that the quantity was discharged after 2. Act. exceeds the sum of the quantities granted under issued invoices, including final payment, for deliveries relating to the consumption period.

Paragraph 4. If the paid minimum charge is provided, cf. paragraph This invoicing is not included in the tax base of the period, cf. 2 and 3. Section 7 (2). 1.

Paragraph 5. The quantity of the taxable quantity for water intended for use in section 4 (4). 2, is the part of this usage that exceeds 1000 m³ annually.

Paragraph 6. For the person who is taxable in accordance with section 2 (2). 2, is the taxable amount of 170 m³ per annum per year. the overall location and 70 m³ per annum per year. the place of residence that is not a full-year accommodation, cf. however, paragraph 1 7.

Paragraph 7. The tax minister may lay down rules on the taxable quantity in the quantity referred to in paragraph 1. In the case of the individual municipality's provision, six of the above cases may be made up by means of a meter. The Minister may, in particular, establish rules on the local authorities ' control and that the municipality may charge a fee for the expenses of the expenses of the scheme. The Minister may also be responsible for the municipalities to lay down rules on accounting and for the construction, installation and control of the taxable person ' s measures.

§ 8. In the taxable quantity, the quantity shall be discharged in accordance with section 7 (3). 1, dedudi;

1) any water to be added to another registered undertaking, cf. § 5, and

2) water delivered abroad.

Tax repayment and exemption from tax exemption

§ 9. Businesses that are registered after the value added tax slop may be reimbursable after the time the levy is processed by the company in charge of taxable water.

Paragraph 2. The levy shall be repaid under paragraph 1. 1 to the same extent that the company has deductible the value added tax of water. However, repayment does not cover the cost of wiring water in relation to the activities referred to in the VAT slots Section 37 (3). Seven and eight. To the evidence of the payback amount, the company shall be able to present invoices or separate statements, the amount of the tax to be shown, cf. paragraph 6.

Paragraph 3. The amount of the repayment after paragraph 1 1 shall be redone for the period in which the undertaking shall apply by specifying the tax allowance after the value added tax slots. The amount of the payment for a period shall comprise the levy under the present law of the undertaking during the period received deliveries of taxable water supplies. However, repayment of the tax amount may cover several periods during one.

Paragraph 4. The payback amount shall be entered on the company ' s specifications in accordance with the value added tax law The amount shall be expressed in whole crowns, as the sum of the earearsum is removed.

Paragraph 5. The repayment will be made by the company doing offset in its tax rate response after the value tax slope. To the extent that the repayment cannot be made by set-off, the amount shall be paid to the establishment in accordance with the rules laid down in Section 12 of the levying of taxes and other taxes, etc. Tax amounts of less than 50 kr. is not paid.

Paragraph 6. Undertakings providing water shall at least once annually provide the information necessary for the calculation of the tax in accordance with paragraph 1. The tax minister can lay down rules on this.

§ 10. Water delivered to the diplomatic representations referred to in Section 4 of the Customs Code, international institutions and so on, and the associated persons, shall be exempt from tax. The Tax Minister may lay down the procedures for the exemption of tax exemptions.

Expense of water received from abroad

§ 11. Upon receipt from the foreign country of taxable wiring water, a charge shall be given at the receipt, unless the water is received in accordance with the rules in section 5. The tax minister shall lay down detailed rules for the tax on the levy.

Financial provisions

§ 12. Registered undertakings shall keep an account of the marketing, manufacture or consumption of water, which may form the basis for the statement of the amount of tax collected and for the control of the actual eruption of the tax.

Paragraph 2. The customs and tax administration shall lay down detailed rules for the accounting and the establishment of technical measurement equipment and the installation of this in establishments.

Afriction of the levy

§ 13. Registered undertakings shall indicate, after the end of each tax period, the amount of the taxable deliveries etc., which have taken place during the period of the period, and shall 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. The undertakings shall, together with the payments for the last tax period in the calendar year, make any payments in accordance with the provisions of section 7 (4). 2.

Paragraph 3. Payments in accordance with section 7 (4). 3, shall be carried out with the payments for the next fiscal period after the end of the period of use.

§ 14. Tax to be paid in accordance with section 2 (2). 2, recharge of the municipality in which the property is located. The amount of the expenditure shall be increased by 25%. The local authorities shall lay down detailed rules for the payment of the levy. If payment is not made no later than one of the local authority fixed date after the due date, the municipality shall be entitled to lower the amount of tax in accordance with the rules laid down in Section 7 of the levying of taxes and duties, etc.

Paragraph 2. For undertakings and institutions, etc., which provide goods and services covered by Article 13 (3). 1, in the value added tax slope, shall be increased the amount of the amount of the amount of the water used in accordance with section 4 (4). 2, in the case of the delivery of these goods and services by 25%.

Paragraph 3. The tax minister may lay down rules for the municipality ' s settlement of duties and tax administration of the tax charged in accordance with paragraph 1. 1.

§ 15. If it is established that a company has discharged customs and tax administration in such a way that the company has been paid too much in charge, the company shall levy the amount due to be paid no later than 14 days after claim.

Paragraph 2. Where an undertaking has received a large amount of repayment and the amount of the amount to be paid to the undertaking, cannot be discharged on the basis of the company ' s accounts, the customs and tax administration may conduct a discretionary charge ; Employment of the amount of duty.

Paragraph 3. § 7 and § 8, nr. 3, in the Act of levying of taxes and duties, etc. shall apply mutatis muted.

§ 15 a. If the holder of a registered company is to be the subject of a period of time, the holder of the quarter or the calendar year of the calendar year as a tax period is issued and issued proclamations under Section 81 of the changeover of the dweller ; shall, within 30 days of the date of the proclamations, must be issued or the boiler, make an indication after paragraph 13 for the period from the beginning of the fiscal period and until the end of the day.

§ 16. A fee of DKK 65 is payable. for reminements of payment of tax. § 8, nr. 2, on the levying of taxes and levies, etc. shall apply mutatis muted.

Checks

§ 17. Customs and tax administration shall, where appropriate, be deemed necessary at all times to have appropriate credentials without a court order of access to the premises used in the operation of taxable undertakings, and for the purpose of : verify the business books, other accounting documents, and the relevant correspondence, etc., tax administration and tax administration shall also be entitled to carry out similar inspections of undertakings that are repayment after paragraph 9. To the extent the data have been recorded electronically, access to this information includes an electronic access to such information as well.

Paragraph 2. The holders of companies and persons employed in the business shall provide the instructions and assistance of the tax administration, where appropriate, in the operation of the measures referred to in paragraph 1. 1 oversight.

Paragraph 3. The one in paragraph 1. Paragraph 1 shall be supplied or sent on request by the customs authorities and the tax administration, or submitted to it.

Paragraph 4. Commercial operators must, at the request of the Commission, notify the customs and tax administration information on their purchases and any resale of taxable water.

Paragraph 5. The provisions of paragraph 1. 1-3 shall apply mutatis muyas to the control of local authorities in the section 7 (3). Five, mentioned cases.

§ 18. The public authorities shall, at the request of the Commission, communicate to the customs and tax administration any information necessary for the registration of establishments and the control of the payment or repayment of the tax.

§ 19. The tax minister can lay down rules on control measures that are necessary for the implementation of the law.

Penalty provisions

20. " The penalty shall be punished for the insubordinate or aggravated negligent

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

2) in violation of section 4 (4). 1, 2, or 4, section 9 (4). 6, section 12, paragraph. One, section 15 a, section 17, paragraph. 2, 3 or 4, or

3) over-dragons, transferor, acquire or use water, of which there is no paid fee, which should have been paid for by the law, or are trying to do so.

Paragraph 2. The provisions adopted pursuant to the law may be punished for the penalties provided for intentional or gross negligent provisions in the regulations.

Paragraph 3. The person who commits one of the offences referred to in the case of the foregoing to exempt the Treasury shall be punished by fine or penitentiant up to two years.

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

§ 21. The rules in section 18 and 19 of the Act on the levying of taxes and duties, etc. shall apply mutatis muted to cases of infringement of this law.

Other provisions

§ 22. (The case).

§ 22 a. (The case).

-23. Tax on the law of accrued interest and costs, as well as in section 7 (3). FIVE, TWO. pkt., and § 16 mentioned fees have been added to the pantout law.

Paragraph 2. For the payment of the tax, the company, the Fund, the association and so on, or the owner of the company, or the owner of the company, or the operator of the undertaking, shall operate on its own account.

§ 24. Companies registered in section 4 (4). 1, shall not be required for the tax base in accordance with section 7 (3). One-three, add to the water-wastage caused by breaches of hidden water installations in property for housing purposes. The provisions shall apply in accordance with paragraph 1. 2-5.

Paragraph 2. The water game must be able to be documented in the property in such a way that the registered company may charge for the payment of the water waste to the consumer. There must be a request from the consumer, in which it asks not to pay any tax and other amounts of water waste. The request shall be written and substantiated.

Paragraph 3. The provision shall be applicable only if the registered company chooses to refuse collection of the water price and from collection of the levy to the consumer. The registered establishment must issue a credit note to the consumer on the amount of the amount included, including the water tax, where the invoice is issued for the quantity of water concerned. It is also a condition that the consumer is after the tax and the price of water for tenants in the property, when these tenants in accordance with a rental agreement pay for water consumption.

Paragraph 4. The provision shall not apply to a quantity equivalent to the consumer ' s annual normal consumption of the private housing of 300 m ; 3 If the normal billing period of the consumer is less than 1 year, the minimum requirement shall be proportionate.

Paragraph 5. The wiring must not be attributable to the consumer as deliberate or gross negligent, and reasonable steps must be taken to stop the wiring.

§ 25. (The case).

§ 25 a. (The case).

Transicement and entry into force

SECTION 26. The law shall enter into force on 1. January 1994, cf. however, paragraph 1 2.

Paragraph 2. The provisions of section 4 (4). 4, and section 27 (3). 3, enter into force on 1. September 1993.

§ 27. The law shall apply to deliveries which shall be made after the entry into force of the law.

Paragraph 2. In the case of recurring deliveries for which the billing period begins prior to the entry into force of the law and terminate after this date, the charge shall be calculated of the amount of the shipment due to the end of the period of the law to the end of the conversion period ; is in relation to the total 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.

Paragraph 3. Businesses to register in section 4 (4). 1, report to registration no later than 10. September 1993. The same applies to undertakings and institutions, etc., which expect their consumption of water in accordance with section 4 (4). 2, will exceed 1000 m³ for 1994.

Paragraph 4. The tax will be answered in the period 1. 1 January 1994-31. In December 1997 following the following rates :

1) DKK per m³ water in the period 1. 1 January 1994-31. December 1994

2) DKK per m³ water in the period 1. 1 January 1995-31. December 1995

3) DKK per m³ water in the period 1. Jan 1996-31. December 1996

4) DKK per m³ water in the period 1. January 1997-31. December 1997.

Paragraph 5. In the case of recurring deliveries, for which the billing period is initiated by 1 respectively. January 1995, 1. January 1996, 1. January 1997 and 1. In January 1998 and terminating after the said times, the charge shall be calculated of as much of the deliveries as from 1 to the time period. January 1995, 1. January 1996, 1. January 1997 and 1. In January 1998 to the end of the settlement period, in relation to the total period of billing. Paragraph 2, 2. pkt; shall apply mutatis muctis.

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

EXHIBIT

(The case).

1) Section 3, paragraph 3. 1, as amended by section 8 of Law No 924 of 18. September 2012. The law will enter into force on 1. January 2015.