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Announcement Of Law On Circulation Tax Of Motor Vehicles, Etc.

Original Language Title: Bekendtgørelse af lov om vægtafgift af motorkøretøjer m.v.

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Completion of the law on motor vehicles and so on.

In this case, the law on motor vehicles and so on shall be announced, cf. Law Order no. 788 of 2. July 2012, with the changes that are being made by paragraph 10 of Law No 924 of 18. September 2012 and paragraph 12 of Law No 1353 of 21. December 2012.

The changes resulting from section 16 of Law No 1 513 of the seventh. June 2006 amending the Act of Incorporation, Corporate Tax Law and various other laws (levying through one tax account) has not been included since these changes have not been applied. 1)

§ 1. A levy shall be paid to the Treasury for this Act of the following vehicles, if the vehicle is to be registered in the Vehicle Register, subject to the registration of vehicles, except for vehicles as referred to in paragraph 1. 2 or vehicles registered on the border plates or in the case of a test mark :

1) Motor vehicle.

2) Tractor, including approved tractor.

3) On-the-trailer.

4) Rat carriage to passenger transport.

5) The trailer park, including the trailer.

6) A motor vehicle which is intended for the carriage of goods.

Paragraph 2. Tax obligation in accordance with paragraph 1. Paragraph 1 shall not apply to vehicles which are taxable in accordance with the fuel consumption slots, and up to 31. In December 2015, vehicles that use electrical or hydrogen use as a propeller.

§ 2. For all taxable vehicles, the duty of the duty shall be replied to.

Paragraph 2. In the case of taxable vehicles covered by Section 3 (3), 1, A-D, and section 4 (4), 1, I and II, which are designed to use the second engine of the vehicle other than petrol, or resulting from such a vehicle, shall also be replied to a countervailing levy, in accordance with the case of the vehicle. however, section 15.

§ 2 a. For motor vehicles covered by section 4 (4), 1, II, A, if the first entry into new post is after the 2. In June 1998, additional charges shall be paid for private use and for mixed private and commercial use.

Paragraph 2. A vehicle is considered to be used privately when the registered owner or user does not use the vehicle for the purpose of carrying out activities or is required to apply it when performing work as part of a employment relationship.

Paragraph 3. A vehicle is considered to be used in a private and commercial basis when the registered owner or user is

1) a natural or legal person who carries out a business in public or private aegis, and the vehicle is used as well as part of the business as for the purpose of unauthorized persons ; or

2) a natural person who, as part of an employment relationship, shall use the vehicle in the performance of the function of employment or use the vehicle in the case of an independent secondary occupation, which is regarded as having been deemed to have been due by the VAT legislation ; " taxable " or " tax law " shall be considered for commercial purposes, and in the interest of the purpose of the operation, the selenium is to be carried out with a van.

Paragraph 4. If the vehicle registered by the vehicle is different from the owner, the vehicle ' s tax status shall be determined on the basis of the user's use

§ 2 b. For diesel-powered passenger cars, for the carriage of no more than 9 persons, the driver shall be paid a $1,000 per year. a year if the particle emissions are either not measured or measured to more than 5 milligrams per litre. kilometres of type-approval pursuant to Council Directive 70 /220/EEC of 20. This March 1970 on the approximation of the laws of the Member States relating to measures against atmospheric pollution caused by motor vehicles or in accordance with Regulation (EC) No 2 of the European Parliament and Council 715/2007 concerning the type-approval of motor vehicles with regard to emissions from light passenger cars and light commercial vehicles (Euro 5 and Euro 6), on access to repair and maintenance information on vehicles.

Paragraph 2. No allowances shall be paid pursuant to paragraph 1. 1 for a car if the car subsequently has been fitted with an approved particle filter. The verification of the approved and operational particulate filter is carried out by an inspection company. The Management Board shall lay down rules for the approval of these particulate particulate filters and for the inspection to be carried out. The duty to pay the markup shall lapse from the date on which the customs and tax authorities receive a notification from the company that the disconnected particle filter is approved and works.

§ 2 c. In the case of vehicles which are subject to several tax rates, tax will be replied to in accordance with the highest rate.

§ 3. 2) In the case of passenger motor vehicles and of trailers and semi-trailers for passenger transport, the tax of the vehicle ' s own weight shall be replied to by the following rates. Of the caravans, the tax will be paid by 32%. of the rates of duty under A, but not the compensatory tax. In the case of semi-trailers, tax is being replied to as for tra

Occupancy Expense

DKK

Exequations tax

Motor vehicle

DKK

Intractor trailer

DKK

A. Personal motor vehicles other than buses (rute-e;
and cottage cars and carriages. Passes on passenger transport, trailers and semi-trailers.
I. Headweight up to 600 kg
Motorcycles.
Tax per. vehicle :
12 months
710
520
-
Other passenger vehicles.
Tax per. vehicle :
6 months
1.040
760
-
II. Property weight 601-800 kg
Tax per. vehicle :
6 months
1.280
940
-
III. Property weight 801-1,100 kg
Tax per. vehicle :
6 months
1.740
1.240
-
LV. Property weight 1.101-1,300 kg
Tax per. vehicle :
6 months
2.300
1.580
-
V. Property weight 1.301-1,500 kg
Tax per. vehicle :
6 months
3.010
3 months
1.530
1.010
-
WE. Property weight 1.501-2000 kg
Tax per. vehicle :
6 months
4.150
3 months
2.080
1.350
-
VII. Weight of 2000 kg
Tax per. 100 kilograms of headweight :
3 months
118
76
31
B. Buses, tourist cars, and similar.
with no more than two axles.
(Rutecars, see section 15, paragraph. 1, no. 6)
I. Headweight until 1,300 kg
Tax per. vehicle :
12 months
450
1.130
-
II. Property weight 1.301-1,500 kg
Tax per. vehicle :
12 months
585
1.160
-
III. Property weight 1.501-2000 kg
Tax per. vehicle :
12 months
810
1.230
-
LV. Headweight 2,001-3000 kg
Tax per. vehicle :
12 months
900
1.230
-
V. Headweight 3.001-4,000 kg
Tax per. vehicle :
12 months
1.440
1.230
-
WE. Headweight 4,001-5000 kg
Tax per. vehicle :
12 months
1.920
1.230
-
VII. Property weight 5.001-6,000 kg
Tax per. vehicle :
12 months
2.400
1.230
-
VIII. Property weight 6.001-7,000 kg
Tax per. vehicle :
12 months
3.120
1.230
-
IX. Property weight 7,001-8,000 kg
Tax per. vehicle :
12 months
3.640
1.230
-
X. Headweight 8,001-9,000 kg
Tax per. vehicle :
12 months
4.160
1.230
-
XI. Maximum weight of 9,000 kg
Tax per. 100 kilograms of headweight :
12 months
50
14
-
C. Buses, tourist cars, and similar.
With more than two axles.
Tax per. 100 kilograms of headweight :
12 months
36
10
-

Exequations tax
DKK
D. Hyrevans and Mediv-Transporters.
(Ambulances, see section 15, paragraph 3) 1, no. 5)
I. Headweight until 800 kilograms
Tax per. vehicle :
12 months
2.400
II. Property weight 801-1,100 kg
Tax per. vehicle :
12 months
2.970
III. Property weight 1.101-1,300 kg
Tax per. vehicle :
12 months
3.520
LV. Property weight 1.301-1,500 kg
Tax per. vehicle :
12 months
3.860
V. Headweight 1.501-2000 kg
Tax per. vehicle :
12 months
4.260
WE. Weight of 2000 kg
Tax per. vehicle :
12 months
5.110

Paragraph 2. Of motor vehicles registered before 1973 with yellow / black / white plates (parrot plates) are given the tax on the rates of passenger motor vehicles.

Paragraph 3. The people in paragraph 3. 1 under A and D specified amount of the duty applicable to the weighting of weights shall apply to tax periods starting on 1. January 2015 or later, however, no later than 31. December 2017. The people in paragraph 3. 1 less than A and D specified amount for compensatory tax shall apply to tax periods starting on 1. January 2015 or later, however, no later than 31. December 2015. The people in paragraph 3. 1 under B and C specified amount for weighting and compensatory taxes shall apply to tax periods starting on 1. In January 2013, or later, the 31 st has started. December 2020.

Paragraph 4. From the calendar year 2016 and to the calendar year 2020, they are regulated in paragraph 1. 1 less than A and D specified amount for compensatory tax on the basis of the annual average of the net index of the net index in the year 2 preceding the calendar year in which the rate to be applied. The amounts shall be increased or reduced by the same percentage as the one with which the net price index is changed in relation to the level in 2013. The percentage change is calculated with one decimal. The amounts resulting from the percentage adjustment shall be rounded up to the nearest entire chronosum. The amount of expenditure laid down by the vehicle shall be rounded up to the nearest entire chronosum, which is delegate by ten.

Paragraph 5. For the calendar year 2018, they shall be raised in paragraph 1. 1 less than A specified amount for the weight of weights by 5.5%. The amounts resulting from the percentage increase shall be rounded up to the nearest entire chronosum. The amount of expenditure laid down by the vehicle shall be rounded up to the nearest entire chronosum, which is delegate by ten. The amount thus increased shall be applicable to the weighting of weights collected in the calendar year 2018 to and by 2020.

Paragraph 6. Adjustments pursuant to paragraph 1. 4 and the one in paragraph 1. 5 fixed increases shall have effect on the individual vehicle and with the first tax period beginning on 1. January or later in the calendar year.

§ 4. 3) in the case of goods and cargo vehicles not taxable, on the charge of road use, of trailers for the carriage of goods and by registration of the parties to the carriage of trailers, other than caravans and of non-registration of the vehicles responsible for the carriage of goods, in the case of goods transport, the following rates shall be paid to the tax of the vehicle ' s permissible maximum laden weight. The levy of motor vehicles which are registered as traction vehicles for the carriage of goods vehicles shall be increased as set out in paragraph 1. 7. The tax of the applicable trackings shall be calculated in accordance with the rates for trailers. The tax of the motor nets mentioned shall be calculated according to the rates for goods and goods vehicles. The levy shall not be paid by trailers for the carriage of goods which have a maximum permissible maximum weight exceeding 3,500 kilograms.

Occupancy Expense

Exequations tax

Addendum for private use

Engine-

vehicle

DKK

Alleged-

vehicle

DKK

Engine-

vehicle

DKK

Alleged-

vehicle

DKK

Engine-

vehicles registered for the first time and with the 24th. April 2007

DKK

Engine-

vehicles registered for the first time on 25. April 2007 or Later

DKK

I
Motorcycles with van side-side carriage
Tax per. vehicle :
12 months
310
-
120
-
-
II
Vare and trucks, etc., which are not taxable on the subject of a levy on the use of road use and certain trailers.
A.
Engine and trailers, etc. up to 4,000 kilograms of maximum laden weight.
2-weight weight until 500 kg
Tax per. vehicle :
12 months
1.000
-
560
1.060
5.920
Totalweight 501-1000 kg
Tax per. vehicle :
12 months
1.280
140
800
1.060
5.920
Total weight 1,001-2,000 kg
Tax per. vehicle :
12 months
2.130
270
1.100
1.060
5.920
Totalweight 2.001-2,500 kg
Tax per. vehicle :
12 months
3.680
340
1.370
5.920
5.920
Totalweight 2,501-3000 kg (3) kg
Tax per. vehicle :
12 months
4.410
430
1.560
5.920
5.920
Totalweight 3.001-4,000 kg
Tax per. vehicle :
12 months
4.410
530
1.770
240
5.920
17.590

Occupancy Expense

Exequations tax

Motor vehicle

DKK

Trailers

DKK

Motor vehicle

DKK

Trailers

DKK

B.
Engine and trailers, etc. more than 4,000 kg of maximum laden weight.
a) No more than two axles.
Totalweight 4,001-5000 kg
Tax per. vehicle :
12 months
2.052
552
1.150
200
Totalweight 5.001-6,000 kg
Tax per. vehicle :
12 months
2.052
672
1.150
250
Totalweight 6.001-7,000 kg
Tax per. vehicle :
12 months
2.052
825
1.150
300
Totalweight 7,001-8,000 kg
Tax per. vehicle :
12 months
2.052
988
1.150
400
Totalweight 8.001-9,000 kg
Tax per. vehicle :
12 months
2.052
1.161
1.150
450
Totalweight 9.001-10,000 kg
Tax per. vehicle :
12 months
2.052
1.344
1.150
550
Totalweight 10.001-11000 kg
Tax per. vehicle :
12 months
2.279
1.537
1.150
650
Overall weight 11.001-12,000 kg
Tax per. vehicle :
12 months
2.610
1.740
1.150
750
Totalweight 12.001-13,000 kg
Tax per. vehicle :
12 months
3.087
1.953
1.150
850
Totalweight 13.001-14,000 kg
Tax per. vehicle :
12 months
3.604
2.176
1.150
1.000
Totalweight 14.001-15,000 kg
Tax per. vehicle :
12 months
4.161
2.628
1.150
1.100
Total weight exceeding 15,000 kg
Tax per. 200 kg total weight :
12 months
60
40
16
16
b) With more than two axles.
2-weight weight until 18,000 kg
Tax per. 200 kg total weight :
12 months
32
20
11
12
Totalweight 18.001-19,000 kg
Tax per. vehicle :
12 months
3.069
1.953
1.150
1.100
Totalweight 19.001-20,000 kg
Tax per. vehicle :
12 months
3.332
2.156
1.150
1.200
Total weight of 20 000 kg
Tax per. 200 kg total weight :
12 months
36
24
13
13

Paragraph 2. For motor vehicles covered by paragraph 1. 1, II, A, which is used mixed in private and business, Appendix by 50% shall be paid. of the entry for private use.

Paragraph 3. The people in paragraph 3. 1 below I and II, A, the amount specified for the weighting and in addition to the private application, shall apply to tax periods starting on 1. January 2015 or later, however, no later than 31. December 2017. The people in paragraph 3. 1 below I and II, A, the amount of the compensatory tax, shall apply to tax periods starting on 1. January 2015 or later, however, no later than 31. December 2015. The people in paragraph 3. 1 below II, B, amount specified for weighting fees and compensatory taxes shall apply to tax periods starting on 1. In January 2013, or later, the 31 st has started. December 2020.

Paragraph 4. From the calendar year 2016 and to the calendar year 2020, they are regulated in paragraph 1. 1 below I and II, A, the amount of the compensatory levy applicable on the basis of the annual average of the net index of the net index in the year 2 preceding the calendar year in which the rate shall apply. The amounts shall be increased or reduced by the same percentage as the one with which the net price index is changed in relation to the level in 2013. The percentage change is calculated with one decimal. The amounts resulting from the percentage adjustment shall be rounded up to the nearest entire chronosum. The amount of expenditure laid down by the vehicle shall be rounded up to the nearest entire chronosum, which is delegate by ten.

Paragraph 5. For the calendar year 2018, they shall be raised in paragraph 1. 1 below I and II, A, of the amount specified for the weighting and in addition to the private use of 5,5% shall be : The amounts resulting from the percentage increase shall be rounded up to the nearest entire chronosum. The amount of expenditure laid down by the vehicle shall be rounded up to the nearest entire chronosum, which is delegate by ten. The amount thus increased shall apply to the duty of weights and allowances applicable to the private use charged in the calendar year 2018 to and by 2020.

Paragraph 6. Adjustments pursuant to paragraph 1. 4 and the one in paragraph 1. 5 fixed increases shall have effect on the individual vehicle and with the first tax period beginning on 1. January or later in the calendar year.

Paragraph 7. The charge of a lorry-tractor vehicle for a single semi-trailer shall be increased by an amount equal to the levy of a trailer for the carriage of goods by the same number of axles and total weight as the semi-trailer, as set out in the case of the trailer. § 8 (3) 2. Registers a cargo motor vehicle for traction traction for several semi-trailers, the charge of the motor vehicle with an amount equal to the cost of a two-axle trailer with the same total weight as such a two-axle semi-trailer, as together with that of the person concerned ; motor vehicle composes a vehicle with the maximum permissible maximum laden weight. Registers a loading motor vehicle only for trailers for semi-trailer trailers with more than two axles shall be increased by an amount equal to the levy of a trailer, with three or more axles, as together with the relevant motor vehicle composes a vehicle with the maximum permissible maximum laden weight.

Paragraph 8. Vehicles specially designed for the carriage of manpower and equipment (man-lockers) whose goods or commodities have greater surface targets than the person room and whose maximum weight exceeds 4 tonnes, the tax will be given in accordance with the rates of goods, and Cargo vehicles.

Niner. 9. For vehicles with a maximum total weight of up to 4 tonnes of paragraph 1, 1, II, A, or Clause 1 (1). 2, in the fuel consumption tax slots which are not registered for whole or in part private use, the customs and tax administration may permit the payment of a levy of 18 kr to private use of the vehicle. per the day on which the vehicle is used in private for up to 20 days per year. calendar year. Proof of payment shall be issued to the vehicle during the day and the request for the police or customs and tax administration to be provided for the day and request.

Paragraph 10. Payment in accordance with paragraph 1. 9 shall cover the addition of value added tax resulting from the private use of and available over the vehicle on the day on which the vehicle is to be considered and the vehicle is considered exclusively for commercial purposes only. Motor vehicles may not be authorised under this law or in the case of a fuel consumption tax slop or the exemption for registration tax after Section 2 of the registration tax limit. 2. Act. does not, however, apply to electric and hydrogen powered vehicles.

Paragraph 11. For cars covered by paragraph 1. 1, II, A, with a maximum permissible total weight of up to a maximum of 3.5 tonnes, the charge for goods and road vehicles shall be paid under the rates of goods for goods and road vehicles, provided that the vehicles are specially designed for commercial use as an escort vehicle for the specific transport operations, cf. the notice of special transport. Biler as mentioned in 1. Act. may not be registered or have private use authorization.

Nock. 12. In the case of vehicles, the maximum laden weight is more than 4 tonnes, which shall be paid under paragraph 1. 1, may not be provided outside the driver ' s space other than those required for the loading and loading of the goods transported. However, the use of vehicles for the carriage of persons employed by the owner of the person (user) to or from the workplace where they are to use the equipment shall be used. The vehicles must not be used for holiday or other private passenger transport.

Paragraph 13. In the case of vehicles whose maximum laden mass does not exceed 4 tonnes and the tax of which is replied to in accordance with paragraph 1. 1, there must be no other persons outside the driver ' s cab. However, it is permitted outside the cab of a person who is employed in the company ' s (user ' s), to or from the place of work where they are to use it.

Paragraph 14. In the case of vehicles referred to in paragraph 1 8, in addition to the driver, must only be provided to persons who work in the owner ' s (user) establishment to or from the company ' s jobs. The vehicle must be marked in clear manner the name of the establishment.

Paragraph 15. The tax minister may lay down detailed rules on the administration of paragraph 1. 9 and 10.

§ 4 a. In the case of lorries and vehicles which are taxable on the subject of a tax on the use of road use, the charge shall be paid on the basis of the total maximum permissible laden weight for the truck or the carriage train following the following rates. For lorries registered as traction force for several semi-semi-trailers, the rate of the vehicle train which has the highest rate shall be applied to the vehicle combination with the lorry. For lorries registered as traction force for one or more trailers, the highest rate of the rates for the vehicle or registered vehicles, however, shall be at least the rate for the same lorry without a trailer, cf. § 2 c. For lorries registered as traction for one or more block wagons, the rate of the vehicle that is used with the lorry has the highest rate of use. For lorries which are registered as traction units only for semi-trailers with more than 2 axles, the highest rate for the lorry shall be used in combination with the trailer or semi-trailer with three or more axles. In the case of lorries registered as traction units only for trailers with more than 2 axles, the highest rate for the lorry in combination with a trailer or semi-trailer with three or more axles is used, however, at least the rate for the same lorry without trailer trailer.

Luftaffjedred mv.

DKK

With other

suspension

DKK

A. Lastautomobiles, etc.
a) with 2 axles ;
2-weight weight until 12.999 kg
Tax per. vehicle :
12 months
-
226
Totalweight 13.000-13.999 kg
Tax per. vehicle :
12 months
226
627
Totalweight 14.000-14.999 kg
Tax per. vehicle :
12 months
627
882
Total weight 15,000 kg and
Over there
Tax per. vehicle :
12 months
882
2.050
b) with 3-axles
2-weight weight until 16.999 kg
Tax per. vehicle :
12 months
226
394
Totalweight 17.000-18.999 kg
Tax per. vehicle :
12 months
394
809
Totalweight 19.000-20.999 kg
Tax per. vehicle :
12 months
809
1.050
Total weight of 9000-22.999 kg
Tax per. vehicle :
12 months
1.050
1.661
Total weight 23,000 kg and
Over there
Tax per. vehicle :
12 months
1.661
2.582
c) with 4 axles and
Over there
2-weight weight until 24.999 kg
Tax per. vehicle :
12 months
1.050
1.065
Totalweight 25.000-25,999 kg
Tax per. vehicle :
12 months
1.065
1.706
Totalweight 26,000-28.999 kg
Tax per. vehicle :
12 months
1.706
2.709
Total weight 29,000 kg and
Over there
Tax per. vehicle :
12 months
2.709
4.019
B. Cargo and semi-trailers
a) Lastvan with 2 axles ;
1) Appeal or semi-trailer with 1 axle
2-weight weight until 15.999 kg
Tax per. coach trains :
12 months
-
-
Totalweight 16.000-17.999 kg
Tax per. coach trains :
12 months
-
102
Total weight 18.000-19.999 kg
Tax per. coach trains :
12 months
102
233
Totalweight 20.000-9.999 kg
Tax per. coach trains :
12 months
233
547
Total weight 22.000-22.999 kg
Tax per. coach trains :
12 months
547
707
Totalweight 23.000-24.999 kg
Tax per. coach trains :
12 months
707
1.276
Total weight 250kg and
Over there
Tax per. coach trains :
12 months
1.276
2.297
2-axle-axle or semi-trailer
2-weight weight until 24.999 kg
Tax per. coach trains :
12 months
219
510
Totalweight 25.000-25,999 kg
Tax per. coach trains :
12 months
510
839
Totalweight 26,000-27.999 kg
Tax per. coach trains :
12 months
839
1.232
Totalweight 280,000-28.999 kg
Tax per. coach trains :
12 months
1.232
1.526
Totalweight 29.000-30.999 kg
Tax per. coach trains :
12 months
1.526
2.507
Totalweight 31,000-32.999 kg
Tax per. coach trains :
12 months
2.507
3.480
Total weight 33,000 kg and
Over there
Tax per. coach trains :
12 months
3.480
5.284
3) Depenstion or semi-trailer with 3 or more axles
2-weight weight until 37.999 kg
Tax per. coach trains :
12 months
2.769
3.854
Totalweight 38,000 kg and
Over there
Tax per. coach trains :
12 months
3.854
5.239
(b) Lastvan with 3 or more axles ;
1) Appeal or semi-trailer with 1 axle
2-weight weight until 24.999 kg
Tax per. coach trains :
12 months
219
510
Totalweight 25.000-25,999 kg
Tax per. coach trains :
12 months
510
839
Totalweight 26,000-27.999 kg
Tax per. coach trains :
12 months
839
1.232
Totalweight 280,000-28.999 kg
Tax per. coach trains :
12 months
1.232
1.526
Totalweight 29.000-30.999 kg
Tax per. coach trains :
12 months
1.526
2.507
Totalweight 31,000-32.999 kg
Tax per. coach trains :
12 months
2.507
3.480
Total weight 33,000 kg and
Over there
Tax per. coach trains :
12 months
3.480
5.284
2-axle-axle or semi-trailer
2-weight weight until 37.999 kg
Tax per. coach trains :
12 months
2.447
3.398
Totalweight 38,000-39.999 kg
Tax per. coach trains :
12 months
3.398
4.700
Total weight 40,000 kg and
Over there
Tax per. coach trains :
12 months
4.700
6.905
3 or semi-trailer or semi-trailer (s), with 3 or more
Aksler
2-weight weight until 37.999 kg
Tax per. coach trains :
12 months
1.356
1.684
Totalweight 38,000-39.999 kg
Tax per. coach trains :
12 months
1.684
2.514
Total weight 40,000 kg and
Over there
Tax per. coach trains :
12 months
2.514
4.004

Paragraph 2. For the vehicles referred to in paragraph 1, 1 to register 1. either time or have been unreported, the levy shall be payable at the time of registration and paid up prior to the entire period. For the rest, section 2 on tax periods, etc., and notification of new owner (user), section 4 (4), One and two, two. pkton, on the adjustment of tax amounts etc. and Clause 6 on interest rates and interest calculation in the law on the use of the applicable use of the road use.

Paragraph 3. Where a vehicle which is subject to excise duty shall be subject to the following paragraph : 1, in the tax period, demerged by the Vehicle Register or will be transferred to the tax obligation after Section 4 shall be refunded by 1/12 for each entire month which will be rested by the tax period.

Paragraph 4. The basis for adjustment in accordance with paragraph 1. EUR 2 shall be the tax rates in euro set out in Annex I to Directive 1999 /62/EC of the European Parliament and of the Council of 17. June 1999. The tax minister shall publish the tax rate applicable in the notice of the law in the law.

Paragraph 5. The tax minister shall lay down detailed rules for the tax return payment due to the notification of new owner (user).

§ 5. Of tractors and trailers and tractors, and approved tractors, cf. Section 1 (1). 1, the following rates shall be paid :

YOU.
The parties responsible for registration, petrol-driven tractors and the taxable trailers, and approved tractors, regardless of fuel, are subject to registration.
Tax per. vehicle :
Traktor
Intractor trailer
DKK
DKK
12 months
61,85
41.25
II.
The taxable, non-petrol-driven tractors and the registration of the taxable trailers shall pay a tax according to the rates in § 4, tax class IIA and B (goods and lorries).

§ 6. The tax period shall be 12 months, 6 months or 3 months as specified in § § 3, 4 and 5. A tax is being given on the day when registration or approval is taking place.

Paragraph 2. Weiven-tax, countervailing charges, private use and particulate emissions for the vehicles referred to in sections 3, 4 and 5 shall be chargeable for payment at the start of the tax period and shall be paid prior to the whole period.

Paragraph 3. Where a vehicle that is taxable in accordance with sections 3, 4 and 5 is reported by the Vehicle Register, its tax period shall be short-cut with the remaining days of that period. Registered a new entry vehicle shall be subject to the taxable duty in accordance with the provisions of paragraph 1. 1 established rules. In the case of notification to the Vehicle Register of the second owner of the vehicle (user) of the vehicle, the tax period shall be truncated for the remaining days of that period and the taxable person shall be relodging after the period referred to in paragraph 1. 1 established rules.

Paragraph 4. Repayment of tax as a result of the tax-period truncation referred to in paragraph 1. 3 takes place to the person whose name the vehicle is registered on the tax due. The repayment shall be made without prior application. In the repayment, the payment may be made against payment of the payment of the weightings, compensatory charges, private use and particulate extract, cf. § 10, and for not paid distance and parking charge, cf. The traffic code section 122 b.

§ 7. In the case of a vehicle rested by a vehicle, the single weight number not delegate by 100 shall be increased to the nearest more than 100 kg or total weight number not delegate by 200 to the nearest higher of 200 delegate weight. The amount of the amount calculated shall be discharged from the earearsum.

§ 8. For vehicles whose charge is calculated by its own weight, the Tax Ministry shall lay down the detailed rules for the determination of the taxable own weight.

Paragraph 2. The taxable total weight of a vehicle is the maximum permissible weight of the traffic bill. For semi-trailers, the taxable total weight is the permissible weight of the semi-trailer wheel of the semi-trailer.

§ 9. In the case of a vehicle registered, the notifier shall indicate whether the vehicle is intended to use petrol as a driving force or other engine. For vehicles covered by section 4 (4), 1, II, A, if the first entry into account is after the 2. In addition, in June 1998, the notifier shall state whether the vehicle should be used privately, mixed in private and in business or in a purely commercial basis. The same shall apply to subsequent changes to the registration or use of the vehicles in question. The tax minister shall lay down detailed rules on the indication of the vehicle ' s use and documentation thereof.

Paragraph 2. Whether any change that is relevant to the calculation of the tax shall be subject to the taxable person without delay to the customs and tax administration.

Paragraph 3. The tax minister shall lay down detailed rules for the calculation of the calculation of the tax on the calculation of the changes and shall take, in particular, the date of the time of transition to the changed tax amounts.

§ 10. The tax shall be incumliable to the person on whose name the vehicle at the start of the fiscal period has been registered (approved). If the vehicle is registered for a user as well as an owner, the levy shall be borne by the tax on both.

Paragraph 2. If the vehicle at the start of the fiscal period has passed to the second owner (user) without this report to be notified to the Vehicle Register, the levy shall also be incumdated to the new owner (user).

Paragraph 3. The withdrawal of the vehicle shall be incumlitiable to the charge for the period of taxation in which the withdrawal has taken place, including the paying seller.

Paragraph 4. Where it is documented that the vehicle must be documented at the latest by 15. in the month before the beginning of the fiscal period begins to the second owner (user), the tax on the new owner (user) is the sole owner of the new owner (s), even if the replacement is not notified to the Vehicle Register.

Paragraph 5. If notification to the vehicle register resulted in unjustified registration of a vehicle in the name of a person other than the notifier, the levy shall be incumdated.

Paragraph 6. Where a vehicle in breach of the law on the registration of vehicles is not registered in the Vehicle Register, the levy shall be incumbable to the duty to register the vehicle.

§ 11. A receipt shall be issued for payment of payment.

§ 12. If the levy is not paid in a timely manner, the vehicle's licence plates shall be withdrawn without delay. This is done by police action at the request of the customs and tax administration. The vehicle which is wholly or partly liable for the charge shall not be able to obtain the vehicle registered before the payment of the levy.

Paragraph 2. section 6 and 7 of the Act on the levying of taxes and duties, etc. shall apply mutatis muted to the levying of the levy under this law.

Paragraph 3. Interest rates pursuant to Section 7 of the levying of taxes and duties, etc. and fees pursuant to section 6 of the levying of taxes and levies, etc. shall not be reimbursed when repayment of tax pursuant to section 6 (2). 3.

§ 13. The tax minister shall lay down detailed rules for the charging of charges.

§ 14. (The case).

§ 15. Exemption of the duty of duty, compensatory tax, private use and particulate extract shall be :

1) Vehicles belonging to the King and the Queen, as well as members of the king-house, who are descendants of the first part of Danish kings, or for who, pursuant to section 11 of the Basic Law, is fixed annual money, and their widows.

2) (The case).

3) (The case).

4) Vehicles specially designed for fire-extinguishing and rescue operations, and only used for the purpose of clearing this place, and vehicles belonging to and exclusively for contingency operations and are not used for commercial purposes in competition with private operators.

5) Ambulances.

6) Vehicles authorised by law on bus and coach services shall be used for regular services and, in addition to the above, shall be used only for :

a) movement which must be treated as regular regular services and which, in the case of a short-term transport needs, must be carried out in accordance with the applicable tariff provisions in force in the area in question and in accordance with the preceding publication ; Roadmap.

b) the carriage of passengers by rail or air carriers affected by road disturbance.

7) Three-wheel ellar motorcycles.

Paragraph 2. For wagons and of the transport of vehicles, which are used exclusively for commercial services of incumbents, do not be replied to in the case of the weighting of the goods.

Paragraph 3. When it's been 35 years from a vehicle's 1. Registration shall be payable only from the following tax period only, compensatory taxes, private use and particulate emissions, with the rates of the rates referred to in section 3 (3). Paragraph 4 (1) and section 4 (4), 1. This is a condition that the vehicle is to be presented at the first paragraph of the vehicle. Registration.

Paragraph 4. The tax minister may, to the extent that it is necessary or appropriate in order to comply with Treaty obligations, establish rules on the charging of duty on vehicles belonging to :

1) foreign Member States ' diplomatic representations and those of such representations attached to persons.

2) foreign states ' consular representations and those of such representations attached to them.

3) international organisations and institutions which Denmark is a member of, and the persons of such organisations, persons, including experts, who perform the functions of the organisations or institutions concerned, together with the Member States ; representatives in and envoys of such organisations and institutions.

Paragraph 5. For vehicles with a maximum total of 12 tonnes or more, exclusively in the case of carnival and circuses and from the outside in the case of paints or similar in the case of a particular part of the company concerned, shall not be replied to in the case of the weight of the duty of the goods.

§ 16. Persons with permanent discerability, which may obtain support for the acquisition of a car, shall be exempted from the duty of the duty of the duty of the Member of the European Union for the use of a vehicle, for the purposes of private use. The exemption shall apply only as long as the vehicle is registered for and used by the person concerned.

Paragraph 2. The Social Affairs Minister shall lay down detailed rules concerning the decisions on exemption from exemption under paragraph 1 1.

§ 17. No payment shall be made of a vehicle exempted from registration after paragraph 2 (1). 4, on the registration of vehicles.

Paragraph 2. In the case of vehicles used for combined transport on the road and by rail, the tax minister may lay down rules on repayment of the levy to the extent that it shall comply with the provisions of the European Communities.

§ 18. After negotiations with the minister of transport, the tax exemption may be granted by the tax exemption from the road-weighted vehicles, which are listed as working tools and which are not applicable to the transport of goods. The tax exemption for self-propelled vehicles is conditional on not being used as a traction force for vehicles other than those for which the conditions for duty-free shall be applied after 1. Period.

§ 19. The tax minister may lay down detailed rules for the levying of the levy.

20. (The case).

§ 20 a. Tax pursuant to this law of a van and so forth, payable under the period from the 25th. April 2007 to and with the 27th. In November 2007, a maximum laden weight of more than 2 tonnes shall be registered on a maximum laden weight of 2 tonnes or less, in accordance with the rates of goods vehicles and so on with a maximum permissible weight in the range of 2,001 to 2 500 kilograms. However, this does not apply to goods vehicles, etc., which are tax-grade with 50%. after registration tax slop's section 5.

Paragraph 2. Tax according to this law of a vehicle which is taxed in accordance with section 29 (2) is payable. 1, no. 2, in the registration tax sloven, according to the rates of goods vehicles and so on, with a maximum permissible weight in the range of 2,001 to 2 500 kilograms.

§ 21. The customs and tax administration shall, where deemed necessary be deemed necessary at any time, without a court order of access to inspections in establishments registered as the owner (user) of vehicles covered by Section 4 (4). 1, II, A, and to verify the vehicles in question, the business books of businesses, other accounting records, etc. In the scope of the information referred to in 1. Act. are recorded electronically, including access to such information as to electronic access to such information.

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

Paragraph 3. Customs and tax administration shall be in accordance with the same rules as laid down in paragraph 1. 1 entitled to carry out inspections in public areas of vehicles covered by Section 4 (4). 1, II, A, which is registered with a mixed-and-commercial or professional use. The registered owners (users) and other persons using the vehicles in question shall provide the instructions and assistance to the customs and tax administration, where necessary, in the case of the aforementioned oversight.

Paragraph 4. in the case of a vehicle covered by section 4 (4). 1, II, A, is set to mixed private and commercial purposes, because it is used as part of a employment relationship, cf. Section 2 (2). 3, no. 2, the registered owner (user) shall notify the customs and tax administration all the necessary information to assess whether the conditions for mixed use are met. The customs and tax administration may require the vehicle to be manufactured for inspection, if deemed necessary. The customs and tax administration may also examine at present and former employers whether the vehicle complies with the conditions for mixed personal and commercial use. In that case, paragraph shall be : 1, cf. paragraph 5, and paragraph 1. 2 similar uses.

Paragraph 5. The police shall provide customs and tax management assistance for the implementation of the checks provided for in paragraph 1. One and three. The Minister of Justice may lay down detailed rules on the subject of negotiations with the tax minister.

Paragraph 6. Paragrause 1 to 5 shall apply mutatis muchases to the administration of section 3 a of the fuel consumption tax slots by customs and tax administration.

§ 22. (The case).

-23. The penalty shall be penalised by the person who deliberately or gross negligent or misleading information or information to be used for the purposes of :

1) the determination of the tax of a vehicle,

2) the calculation of the size of the tax ;

3) Decision on the tax exemption or repayment of the tax.

Paragraph 2. In the same way, the person shall be punished, intentionally or in gross negligent manner :

1) in violation of section 4 (4). 12-14,

2) omits in accordance with paragraph 9 (4). 2, to inform the customs and tax administration of changes in or alterations to the use of a vehicle which is relevant to the calculation of the tax ;

3) evades a tax by means of a non-registered registration of a vehicle,

4) use or decoration a vehicle which is exempt from duty, contrary to the conditions of exemption from the tax exemption,

5) incidentally, a vehicle or a vehicle is in breach of the vehicle ' s registered nature and use ;

6) during the run, a certificate shall be issued in accordance with section 4 (4). 9.

Paragraph 3. The provisions adopted pursuant to the law may be punished for the penalties provided for intentional or gross negligent provisions in the regulations.

Paragraph 4. The person who commits one of the aforementioned offences to exclude the treasury shall be punished by fine or penitentiant for up to a period of one year and six months unless higher penalties have been inflited on the 16289 penal code.

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

§ 23 a. If a violation is not to impose higher penalties than fines, customs and tax authorities may indicate that the case may be settled without legal proceedings if the person concerned is guilty of the infringement and declaring itself ; to be prepared within a specified period, which may be extended, after application, to pay an indication of the payment in the declaration.

Paragraph 2. With regard to the provisions of paragraph 1. 1 the said indication shall be that the provision relating to the allocation of the right to be referred to in the Danish Court of Justice shall apply mutatis mutillation.

Paragraph 3. If the fine is timely, or will it be after the adoption or the time of the adoption, the following is being pursued further.

Paragraph 4. The search for infringement proceedings in this law is taking place in accordance with the rules of law on searching in cases which may lead to freedom of imprisonment.

§ 24. The tax minister is empowered to lay down the necessary rules for the implementation of this law.

§ 25. The tax minister is empowered to conduct the costs of the law.

SECTION 26. This law, which is not applicable to the Faeroe Islands and Greenland, shall enter into force on 1. April 1962.

Paragraph 2. (Transitional clause, excluded).


Law No 924 of 18. September 2012 amending different excise duties, fuel consumption tax sloven, tonnage tax laws and various other laws (Indexing of different excise duties and the current car costs, the adjustment of tonnage tax, increase of The compensatory tax and the extension of the tax exemption for hydrogen and electric cars) shall include the following entry into force :

§ 13

Paragraph 1. The law shall enter into force on 1. January 2013, cf. however, paragraph 1 2.

Two-five-five. (subtly).

Paragraph 56. For tax periods starting on 1. In January 2013, or later, the 31 st has started. In December 2013, the weighting of the duty and the compensatory tax applicable to vehicles covered by Section 3 (3) shall be levied. 1, tabular partitions A and D, in the law on the weighting of motor vehicles and so on with the following amounts :

Occupancy Expense

DKK

Exequations tax

Motor vehicle

DKK

Intractor trailer

DKK

A. Personal motor vehicles other than buses (route and tourist cars etc.) and how-wagons. Passes on passenger transport, trailers and semi-trailers.
I. Headweight up to 600 kg
Motorcycles.
Tax per. vehicle :
12 months
640
500
Other passenger vehicles.
Tax per. vehicle :
6 months
930
730
-
II. Property weight 601-800 kg
Tax per. vehicle :
6 months
1.140
910
-
III. Property weight 801-1,100 kg
Tax per. vehicle :
6 months
1.550
1.200
-
LV. Property weight 1.101-1,300 kg
Tax per. vehicle :
6 months
2.060
1.520
-
V. Property weight 1.301-1,500 kg
Tax per. vehicle :
6 months
2.690
-
-
3 months
1.360
970
-
WE. Property weight 1.501-2000 kg
Tax per. vehicle :
6 months
3.710
-
-
3 months
1.860
1.300
-
VII. Weight of 2000 kg
Tax per. 100 kilograms of headweight :
3 months
105
73
29

Exequations tax.

DKK

D. Hyrevans and Mediv-Transporters.
(Ambulances, see section 15, paragraph 3) 1, no. 5)
I. Headweight until 800 kilograms
Tax per. vehicle :
12 months
2.320
II. Property weight 801-1,100 kg
Tax per. vehicle :
12 months
2.870
III. Property weight 1.101-1,300 kg
Tax per. vehicle :
12 months
3.400
LV. Property weight 1.301-1,500 kg
Tax per. vehicle :
12 months
3.720
V. Headweight 1.501-2000 kg
Tax per. vehicle :
12 months
4.110
WE. Weight of 2000 kg
Tax per. vehicle :
12 months
4.930

Paragraph 57. For tax periods starting on 1. January 2014 or later, however, no later than 31. December 2014, the weighting of weights and compensatory taxes for vehicles covered by Section 3 (3) shall be levied. 1, tabular partitions A and D, in the law on the weighting of motor vehicles and so on with the following amounts :

Occupancy Expense

DKK

Exequations tax

Motor vehicle

DKK

Intractor trailer

DKK

A. Personal motor vehicles other than buses (route and tourist cars etc.) and how-wagons. Passes on passenger transport, trailers and semi-trailers.
I. Headweight up to 600 kg
Motorcycles.
Tax per. vehicle :
12 months
640
510
Other passenger vehicles.
Tax per. vehicle :
6 months
930
740
-
II. Property weight 601-800 kg
Tax per. vehicle :
6 months
1.140
930
-
III. Property weight 801-1,100 kg
Tax per. vehicle :
6 months
1.550
1.220
-
LV. Property weight 1.101-1,300 kg
Tax per. vehicle :
6 months
2.060
1.550
-
V. Property weight 1.301-1,500 kg
Tax per. vehicle :
6 months
2.690
-
-
3 months
1.360
990
-
WE. Property weight 1.501-2000 kg
Tax per. vehicle :
6 months
3.710
-
-
3 months
1.860
1.320
-
VII. Weight of 2000 kg
Tax per. 100 kilograms of headweight :
3 months
105
74
30

Exequations tax
DKK
D. Hyrevans and Mediv-Transporters.
(Ambulances, see section 15, paragraph 3) 1, no. 5)
I. Headweight until 800 kilograms
Tax per. vehicle :
12 months
2.360
II. Property weight 801-1,100 kg
Tax per. vehicle :
12 months
2.920
III. Property weight 1.101-1,300 kg
Tax per. vehicle :
12 months
3.460
LV. Property weight 1.301-1,500 kg
Tax per. vehicle :
12 months
3.790
V. Headweight 1.501-2000 kg
Tax per. vehicle :
12 months
4.180
WE. Weight of 2000 kg
Tax per. vehicle :
12 months
5.020

Stk. 58. For tax periods starting on 1. In January 2013, or later, the 31 st has started. In December 2013, the duty of duty, countervailing duty and private use shall be levied on goods vehicles and the unit of duty and the compensatory tax for minor trailers in accordance with the rules laid down in Section 4 (2). 1, II, in the case of the weighting of motor vehicles and so on with the following amounts :

Occupancy Expense
Exequations tax
Addendum for private use
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Motor vehicle
DKK
YOU.
Motorcycles with van side-side carriage
Tax per. vehicle :
12 months
290
-
120
-
-
Occupancy Expense
Exequations tax
Addendum for private use
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Motor vehicles registered for the first time and with the 24th. April 2007
DKK
Engine-
vehicles registered for the first time on 25. April 2007 or Later
DKK
II.
Vare and trucks, etc., which are not taxable on the subject of a levy on the use of road use and certain trailers.
A.
Engine and trailers and so until 4,000 kg of maximum laden weight
2-weight weight until 500 kg
Tax per. vehicle :
12 months
930
-WHAT?
550
-WHAT?
990
5.510
Totalweight 501-1000 kg
Tax per. vehicle :
12 months
1.190
130
790
-WHAT?
990
5.510
Total weight 1,001-2,000 kg
Tax per. vehicle :
12 months
1.980
250
1.080
-WHAT?
990
5.510
Totalweight 2.001-2,500 kg
Tax per. vehicle :
12 months
3.430
320
1.350
-WHAT?
5.510
5.510
Totalweight 2,501-3000 kg (3) kg
Tax per. vehicle :
12 months
4.110
400
1.530
-WHAT?
5.510
5.510
Totalweight 3.001-4,000 kg
Tax per. vehicle :
12 months
4.110
490
1.740
240
5.510
16.380

Stop. 59. For tax periods starting on 1. January 2014 or later, however, no later than 31. In December 2014, the duty of duty, countervailing duty and private use shall be levied on goods vehicles and the weighting and compensatory taxes applicable to small trailers in accordance with the rules in section 4 (2). 1, II, in the case of the weighting of motor vehicles and so on with the following amounts :

Occupancy Expense
Exequations tax
Addendum for private use
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Motor vehicle
DKK
YOU.
Motorcycles with van side-side carriage
Tax per. vehicle :
12 months
290
-
120
-
-
Occupancy Expense
Exequations tax
Addendum for private use
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Engine-
vehicle
DKK
Alleged-
vehicle
DKK
Motor vehicles registered for the first time and with the 24th. April 2007
DKK
Engine-
vehicles registered for the first time on 25. April 2007 or Later
DKK
II.
Vare and trucks, etc., which are not taxable on the subject of a levy on the use of road use and certain trailers.
A.
Engine and trailers and so until 4,000 kg of maximum laden weight
2-weight weight until 500 kg
Tax per. vehicle :
12 months
930
-WHAT?
550
-WHAT?
990
5.510
Totalweight 501-1000 kg
Tax per. vehicle :
12 months
1.190
130
790
-WHAT?
990
5.510
Total weight 1,001-2,000 kg
Tax per. vehicle :
12 months
1.980
250
1.080
-WHAT?
990
5.510
Totalweight 2.001-2,500 kg
Tax per. vehicle :
12 months
3.430
320
1.350
-WHAT?
5.510
5.510
Totalweight 2,501-3000 kg (3) kg
Tax per. vehicle :
12 months
4.110
400
1.530
-WHAT?
5.510
5.510
Totalweight 3.001-4,000 kg
Tax per. vehicle :
12 months
4.110
490
1.740
240
5.510
16.380

Tax Exterior, the 11th. April 2013

P.M.V.
Jens Rochner

/ Lene Skov Henningsen

Official notes

1) At Section 16 of Law No 513 of the seventh. June 2006 is amended in section 6.

2) The people in paragraph 3. 1 under A and D specified amount of the duty applicable to the weighting of weights shall apply to tax periods starting on 1. January 2015 or later, however, no later than 31. December 2017. The people in paragraph 3. 1 less than A and D specified amount for compensatory tax shall apply to tax periods starting on 1. January 2015 or later, however, no later than 31. December 2015. Amount of the weightings and compensatory tax from 1. January 2013 to the 31 st. December, 2014, is present in section 13. Fifty-six and seven in law. 924 of 18. September 2012, which is printed before these notes.

3) The people in paragraph 3. 1 below I and II, A, the amount specified for the weighting and in addition to the private application, shall apply to tax periods starting on 1. January 2015 or later, however, no later than 31. December 2017. The people in paragraph 3. 1 below I and II, A, the amount of the compensatory tax, shall apply to tax periods starting on 1. January 2015 or later, however, no later than 31. December 2015. Amount of the unit of duty, countervailing duty and additions to the private use of 1. January 2013 to the 31 st. December, 2014, is present in section 13. Fifty-eight and 59 in law. 924 of 18. September 2012, which is printed before these notes.