Section I	Tax Exclution
Chapter 1	Exemption of the vehicles used for foreign exchange foreigners, cf. the section 2 (2) of the registration tax slots. 1. no. 16
Chapter 2	Exemption of the vehicles used for testing of components, cf. the section 2 (2) of the registration tax slots. 1. no. 17
Chapter 3	Exemption of the vehicles used as a test vehicle for the disabled, cf. the section 2 (2) of the registration tax slots. 1. no. 18
Chapter 4	Exemption of vehicles belonging to diplomats, international organisations or the like, cf. the section 2 (2) of the registration tax slots. 2
Chapter 5	Exemption of motor vehicles which are brought from the Faroe Islands or Greenland, cf. the section 3 (3) of the registration tax slots. 1
Chapter 6	Payroll receivers and traders crossing the border, cf. the section 3 (a) of the register of registration of the slots. 1 and 2
Chapter 7	Hypots, cf. the section 3 (a) of the register of registration of the slots. 10
TITLE II	Ongoing payment of registration tax
Chapter 8	Wage earners and traders, cf. the section 3 (a) of the register of registration of the slots. 3-9
Chapter 9	Time-restricted driving with foreign vehicles, cf. V3 (c) of registration of the tax slots
TITLE III	Reaction Procedures
Chapter 10	Deventing of vehicles which are rebuilt, cf. Section 7 of the registration tax slots,
Chapter 11	Free-charge repair after pot damage, slime, and more, and so on, cf. VRT of registration tax slop.
TITLE IV	Valuation
Chapter 12	The taxable value of used vehicles, cf. the section 10 of the registration tax slots,
Chapter 13	Transportation, financing and registration costs for new vehicles, cf. V8 of the registration tax slots. 5
Section V	Entered Companies
Chapter 14	Registered companies, cf. Section 14 of the registration tax slots,
TITLE VI	Penalty and entry into force
Chapter 15	Punishment
Chapter 16	Entry into force

Publication of registration tax

In accordance with section 2 (2), 1, no. Sixteen, section 2. 2 and 4, section 3. Paragraph 1, section 3 (a), Paragraph 3 (c) (c) 5, section 7, paragraph. 7, section 7 (a) (a). 6, section 8 (4). 5, section 10, section. 5, section 14 (4). 2, and section 27 (3). 2, in the case of registration tax of motor vehicles and so on (registration tax slop), cf. Law Order no. 221 of 26. February 2013 :

Section I

Tax Exclution

Chapter 1

Exemption of the vehicles used for foreign exchange foreigners, cf. the section 2 (2) of the registration tax slots. 1. no. 16

§ 1. SKAT may, upon application, levy exempt motor vehicles only used for hire-foreigners, including permanent residence on the Faroe Islands or Greenland, where the conditions of sections 2 and section 3 are fulfilled.

Paragraph 2. A currency foreigner shall be a natural or legal person who, after notification, no. 658 of 11. July 1994 on currency conditions shall be deemed to be a foreign currency.

§ 2. The rental company must prove to the IRS that the company has an income from rental of motor vehicles registered in the Vehicle Register to foreign exchange-foreigners.

Paragraph 2. For motorcycles, passenger cars, vans, caravans and buses, the rent must be at least 35%. by the taxable value of motor vehicles at the time the vehicles are declared as currency vehicles to SKAT.

Paragraph 3. The company shall prove the rental income by submitting a declaration to this effect from a state sautorised or registered auditor. In the foreign currency, the declaration must be accompanied either by acknowledgement that the rent has been paid to an authorised currency dealer, or by a certificate issued by a state certified or registered auditor that the total rent has been paid to an authorized currency dealer.

§ 3. A lease must be created with the individual tenant for each vehicle.

Paragraph 2. A driving book for each vehicle shall be kept informed of the name and address of the tenant, the date of the beginning and termination of the tenancy, the odometer of odometer expulates at the beginning and end of the lease, and the amount of the rental paid.

Paragraph 3. A separate driving book may be omitted if the information referred to in paragraph 1 is referred to in paragraph 1. 1, together for each vehicle, is shown in the company ' s accounts.

Paragraph 4. SKAT may lay down additional rules for accounting and so on.

Chapter 2

Exemption of the vehicles used for testing of components, cf. the section 2 (2) of the registration tax slots. 1. no. 17

§ 4. SKAT may, upon application, temporarily exempt vehicles, which a company acquires and uses necessary testing of components that the company manufactures to vehicles.

Paragraph 2. Exemption of the levy may be made if the following conditions are met :

1) The vehicle is registered in the company's name.

2) The company must inform SKAT of the components, the purpose of the test and the expected trial period.

3) The test is necessary for the technical development of the components or for the provision of documentation relating to the components.

Paragraph 3. A tax-exempt vehicle may be used solely for the purpose of the test.

Chapter 3

Exemption of the vehicles used as a test vehicle for the disabled, cf. the section 2 (2) of the registration tax slots. 1. no. 18

§ 5. SKAT may, after application, temporarily exempt cars, which recognised non-profit-making organisations, acquire and use for test cars for persons with permanent discredited functioning.

Paragraph 2. Exemption of the levy may be made if the following conditions are met :

1) The car is registered in the name of the organization

2) The organisation shall inform SKAT of the vehicle's direction of equipment with particular equipment.

Paragraph 3. A tax-exempt vehicle may be used solely for the purpose of the test.

Chapter 4

Exemption of vehicles belonging to diplomats, international organisations or the like, cf. the section 2 (2) of the registration tax slots. 2

§ 6. SKAT may, upon application, levy exempt vehicles belonging to :

1) The existing diplomatic representations of the Member States and those of such representations attached to them.

2) Foreign States ' consular representations and those of such representations attached to such representations.

Paragraph 2. Exemption may be made if proof of the following conditions is presented :

1) The identity of the vehicle.

2) The identity of the vehicle owner.

3) The vehicle's owner is covered by paragraph 1. 1. Prove to this must be issued by the Ministry of Foreign Affairs.

§ 7. SKAT may, upon application, exempt vehicles belonging to international organisations and institutions which Denmark is a member of, and the persons of such organisations attached to such organisations, including experts who perform the duties of the persons concerned ; organisations or institutions, together with the representatives of the Member States and the envoys of such organisations and institutions.

Paragraph 2. Exemption shall not be granted if the vehicle owner, within three years of the last three years, has been exempt from the taxonable vehicle.

Paragraph 3. Exemption may be made if proof of the following conditions is presented :

1) The identity of the vehicle.

2) The identity of the vehicle owner.

3) The vehicle's owner is covered by paragraph 1. 1. Prove to this must be issued by the Ministry of Foreign Affairs.

Paragraph 4. The vehicle must be carried by the competent authority of the organisation to be carried out on a service road.

Chapter 5

Exemption of motor vehicles which are brought from the Faroe Islands or Greenland, cf. the section 3 (3) of the registration tax slots. 1

§ 8. SKAT may, upon application, temporarily exempt motor vehicles, which of Danish citizens, including movements and Greenlanders, can be brought to the relocation of the Faroe Islands or Greenland.

Paragraph 2. Exemption of the levy may be made if the following conditions are met :

1) In the last 12 years, the Tillator must have been at least five years in the Faroes or Greenland for the last 12 years.

2) The vehicle must have been used by the forger on the Faroes or Greenland in Greenland for at least 1 year immediately prior to the entry into force of the vehicle registered in the Vehicle Register.

3) The stay in this country must not exceed 3 years.

4) The vehicle must be paid for the vehicle in the Faeroe Islands or Greenland.

Paragraph 3. The authorization shall comprise only the vehicle which has been brought in the operation of the movement.

Paragraph 4. Where the amount of time the authorisation is granted or dispose of the motor vehicle shall be transferred, the charge shall be discharged by the amount that should have been paid at the time of entry into the registration of the person concerned.

Paragraph 5. In this country, the vehicle must be used only by the for-only and of persons belonging to their household.

Chapter 6

Payroll receivers and traders crossing the border, cf. the section 3 (a) of the register of registration of the slots. 1 and 2

§ 9. SKAT shall decide on an application for a motor vehicle following the entry of section 1 (1) of the registration of the registration of the register. 4, cf. paragraph 5 shall be entered in the country of a resident employed or self-employed person.

Paragraph 2. A tax-exempt vehicle must be carried solely by the person subject to the authorisation and of persons belonging to the household of the person concerned.

§ 10. Authorisation for duty-free movement with a motor vehicle that has been made available to an employee may be given if the foreign employer is issuing a declaration on :

1) That the vehicle is covered by the registration tax slots Section 1 (1). 4, cf. paragraph 5,

2) Where the vehicle is to be applied within a 12-month period in relation to the daily criterion in accordance with paragraph 1 (1). 5, no. 1, and the odometer value after paragraph 1 (1). 5, no. 2.

3) Identification of the vehicle.

4) Name and place of residence of the worker who receives the vehicle at its disposal.

5) The employee ' s office of employment and the address of the place of employment.

§ 11. Authorisation for duty-free movement with a motor vehicle used by a self-employed person may be granted if the operator gives a declaration of :

1) That the vehicle is covered by the registration tax slots Section 1 (1). 4, cf. paragraph 5, as a result of the vehicle being used in the pursuit of cross-border employment.

2) Where the vehicle in relation to the day criterion in accordance with paragraph 1 (1). 5, no. 1, and the odometer value after paragraph 1 (1). 5, no. 2 shall be used within a 12-month period.

3) Identification of the vehicle.

4) Trainage address of the self-employed person

5) Company address.

§ 12. SKAT may require further evidence other than that referred to in section 10 and section 11 for driving vehicle vehicle to be covered by Section 1 (1) of the registration tax slots. 4, cf. paragraph 5.

Paragraph 2. SKAT may, after the end of each 12 month period, require proof that the relationship has been covered by the registration tax slots Section 1 (3). 4, cf. paragraph 5.

Chapter 7

Hypots, cf. the section 3 (a) of the register of registration of the slots. 10

§ 13. SKAT may, upon application, exempt vehicles registered as a unit of hire abroad and which are used by a resident.

Paragraph 2. Exemptions may be granted if the vehicle here in the country is used exclusively for commercial passenger services. However, driving from private residence to the first tour and driving from the last trip to the home address is permitted.

TITLE II

Ongoing payment of registration tax

Chapter 8

Wage earners and traders, cf. the section 3 (a) of the register of registration of the slots. 3-9

§ 14. SKAT may authorize the tax of a motor vehicle subject to the section 1 (2) of the registration of a motor vehicle covered by the registration of a motor vehicle covered by the registration of a motor vehicle. 4, but not duty-free from the section 1 (3) of the registration of the Law of the Law. Five, paid running.

Paragraph 2. The payment shall be paid by quarterly prior to the rules in the section 3 (a) (3) (a) (3) (a) of the registration fee. 3 and 4.

Paragraph 3. The vehicle must be kept only by the person subject to the authorisation and of persons belonging to the household of the person concerned.

Chapter 9

Time-restricted driving with foreign vehicles, cf. V3 (c) of registration of the tax slots

§ 15. SKAT may, after application, permit the detox of a motor vehicle which belongs to a person of physics, which is currently in the country, to be paid on the basis of the entry of section 3 c of the registration tax slop.

Paragraph 2. Authorisation may be granted if the following conditions are met :

1) The vehicle shall be registered in the name of the owner or the user.

2) The person in question declares that the duration of the duration is limited duration.

Paragraph 3. The payment shall be paid by quarterly prior to the rules in the section 3 (a) (3) (a) (3) (a) of the registration fee. 3 and 4.

Paragraph 4. The vehicle must be kept only by the person subject to the authorisation and of persons belonging to the household of the person concerned.

§ 16. The provisions of 15 shall apply mutatis mueses to persons who are recognized by the Immigration Management Board for an asylum seeker.

Paragraph 2. The permit shall be suspended if the person concerned receives a residence permit in this country, or the person concerned shall be refused residence in this country.

TITLE III

Reaction Procedures

Chapter 10

Deventing of vehicles which are rebuilt, cf. Section 7 of the registration tax slots,

Tax identity lost

§ 17. After the registration tax slop's section 1, paragraph 1. THREE, ONE. .............. , however, the sections 7 and section 7 of the registration of the tax slots.

Rebuild that triggers a tax

§ 18. The tax of previous tax-enriched vehicles rebuilt after having been destroyed by road accidents, explosion, fire, etc., if the damage is covered by damage insurance, including liability insurance, and the cost of the levy the value added tax for the full recovery of the damage exceeds the amount limits specified in section 7 (7) of the registration of the registration tax slots. 1, cf. paragraph 5.

Paragraph 2. Paragraph 1 shall not apply to motor vehicles which are more than 35 years old.

§ 19. The vehicle ' s commercial value prior to the injury shall be fixed by the insurance undertaking after the section 7 (4) of the registration tax slots. 2.

Paragraph 2. The insurance company shall draw up a disclaimers after the registration tax slots clause 7 (3). 3, above the costs of the reconstruction of the vehicle. The indemnisation is used for new spare parts, including new bodywork. Gross riser are the prices normally used for invoicing to the private of the workshop in which the reconstruction is envisaged. Reconstruction can happen abroad.

Paragraph 3. In the case of vehicles which are not able to be repaired, the insurance undertaking in connection with the indemnization of the indemnities shall issue a declaration that the vehicle cannot be fixed in charge of duty. The declaration must contain information on the vehicle mark, nature, ground number and last registration number. The declaration shall include any transfer of the damaged motor vehicle.

Paragraph 4. The registration certificate and the number plates of a vehicle that cannot be rebuilt from the tax-free shall be handed over to the insurance undertaking. The insurance undertaking shall dispose of the vehicle, including the destruction of the plates, and records in the Vehicle Register that the vehicle cannot be rebuilt duty-free (a total block of damage). After that, the insurance company can hand over the registration certificate to the vehicle owner.

Paragraph 5. If the registration certificate and registration plates are not delivered to the insurance company, the assurance undertaking shall inform the Danish tax authority thereof.

20. Section 18 and section 19 shall apply mutatis mutable to the following vehicles which have been destroyed by road accidents, explosion, fire and m.m. :

1) Vehicles covered by non-indembendas, but the damage is not covered.

2) Vehicles belonging to undertakings which have more than 10 duty-free vehicles which are not covered by cabula ' s insurance. The insurance undertaking, which has drawn the statutory liability insurance for the vehicle, makes the required statements, etc., unless the damage is covered by another insurance undertaking.

Tax Free Rebuild

§ 21. The provisions of section 22 and section 23 shall apply to the reconstruction of motor vehicles which have been destroyed by road accidents, explosion, fire, etc., if the vehicle is tax-enriched after the registration tax slop's section 4 (4). 1, no. 2. The value added tax shall be added to the full repair of the damage exceeding 55 pct; but not 65 pct., the owner of the vehicle or other than the registration of the section 7 (7) of the vehicle registration. 2, determined commercial value and the damage is paid in cash.

§ 22. The rebuilding must be carried out in accordance with a damage assessment made out of the insurance undertaking, cf. Section 19 (1). 2.

Paragraph 2. The insurance company shall take all necessary measures to ensure the necessary control of reconstruction. Any minor changes in relation to the indemnization that proves appropriate or required during the performance of the work may be approved by taksator. Information on such changes shall be applied to the indemnication with information on possible price changes.

Paragraph 3. Reconstruction shall be carried out using spare parts, including the parts of the nature and the nature of the vehicle and the replacement parts of the automotive distributors and the replacement parts of the motor vehicles, where appropriate, where appropriate, sharing. The parts covered by the indemnial can be collected.

Paragraph 4. The registration certificate for a vehicle that can be rebuilt from the tax-free after paragraph 21 shall be returned to the insurance undertaking. The insurance undertaking shall register in the Vehicle Register that the vehicle may be rebuilt tax-free (harmful block). The assurance undertaking shall then provide the registration certificate to the vehicle owner if this is known to the insurance undertaking.

Paragraph 5. If the registration certificate is not delivered to the insurance undertaking, the insurance undertaking shall inform the Danish tax authority thereof.

-23. Before the damage extermination is concluded, rates of charges shall examine whether the vehicle ' s ground number is clearly and undamaged, or whether to do so or to do so. The Taksator shall claim the results of the investigation on the outcome of the investigation. If geniuses are to be performed, then this can be performed by the repairman under the control of the rate of taksator, cf. the section 24 (4) of the registration tax slots. 3.

Paragraph 2. When reconstruction is complete, but before loading is carried out, takin will carry out a vehicle inspecting the vehicle and undergo the site-found rebuild.

Paragraph 3. If the taxman finds that the recovery has happened in accordance with the damage statement, the tariff shall supply the indemnication with the following signed and waive the indemnication of the Vehicle Registry :

" The motorcycle vehicle is today's date checked. Reconstruction has been carried out in accordance with the preceding indemblement. The total repair costs of new spare parts does not exceed the maximum amount of the duty fixed for duty-free. VIN ' VIN number

-WHAT? AS unchanged.

-WHAT? have been recapped. `

Paragraph 4. If the taxman finds that the reconstruction has not been carried out in accordance with the damage statement, the issue of tax liability for SKAT shall be referred to the decision.

Chapter 11

Free-charge repair after pot damage, slime, and more, and so on, cf. VRT of registration tax slop.

Ongoing maintenance

§ 24. Vehicles damaged as a result of pie, wear or similar, and where repairs are performed regularly as regular maintenance, do not need to be tax-enriched again, cf. however, paragraph 1 2.

Paragraph 2. It is a condition that the repair is carried out within the framework of the registration tax slots section. 7 a, paragraph. 2.

Bigger Total Repair

§ 25. Vehicles repaired for sale shall be exempt from charge where the repair is carried out in accordance with the section 7 (a) (a) of the register of registration. 2-4.

Paragraph 2. In order to ensure that the conditions are met, the company repairing the vehicle must draw up a specified inventory with sufficient information on the following conditions :

1) Identification of the vehicle, including the latest registration number.

2) Compliance with the repair limits in section 7 (a) (a) of the registration of the vehicle. 3.

3) The cost of the repair, cf. Registration Act, section 7 (a) (a), 4.

4) The identity of the para.

Paragraph 3. The repair shall keep the inventory as a second accounting officer.

TITLE IV

Valuation

Chapter 12

The taxable value of used vehicles, cf. the section 10 of the registration tax slots,

The general price

SECTION 26. The taxable value of a vehicle is the general price of the vehicle, the value added tax, but without tax after the registration tax slop, when selling to user in this country.

Paragraph 2. The taxable value of a used vehicle is placed on the basis of the price of a used vehicle or a vehicle of as far as possible a corresponding mark and model in normal serviceman.

New contra used vehicles

§ 27. A vehicle is considered to be new until it has taken a 2000 kilometre or is more than 4 years old, unless the vehicle has undergone any damage or shows traces of abrasions which exclude the fact that it may be sold as new, cf. however, section 31.

Condition of the vehicle

§ 28. The taxable value is assumed on the basis of a total assessment of the vehicle, taking into account equipment, odometer, maintenance, any improvement or deterioration resulting from the conversion and other nature.

Paragraph 2. The vehicle shall be assessed at the time the vehicle is registered or should have been registered in the Vehicle Register. If the vehicle is to be exported from the country, the vehicle ' s state shall be evaluated at the time

Paragraph 3. In the case of vehicles which are to be taxed as a result of loss of tax identity, the vehicle shall be assessed at the time of the vehicle being taken after the change.

Kilometric condition

§ 29. A standard supplement or standard deduction is calculated for the taxable value of a person or goods vehicle if the number of kilometres driven by the car shall be deviated from the normal number as specified in paragraph 1. 3 by more than 10 pct;, cf. however, paragraph 1 2. A possible adjustment shall be made with the whole of the derogation. SKAT publishes the odometer value for the odometer value / fray.

Paragraph 2. No standard supplement or standard deduction shall be calculated in accordance with paragraph 1. 1 if the owner or SKAT of the vehicle is resisting using the standard with reference to the addendum / deducted tax base, which is contrary to section 26.

Paragraph 3. Normal driving is :

1) For petrol-driven cars, 20 000 kilometres per year for the 1.-4 of the car. This year and 15,000 miles from the five of the car. Years.

2) For diesel-driven cars, 30 000 kilometres per year for the 1.-4 of the car. Years and 20,000 miles from the five of the car. Years.

3) For vans, 30 000 kilometres per year for the 1.-4 of the car. Years and 20,000 miles from the five of the car. Years.

Paragraph 4. On the basis of the owner of a person or goods vehicle, it is incumbated to prove it was a number of kilometres, if the owner of the tax correction of the car would like a mileage of deduction from the derogation from paragraph 1. 1 3, or the owner of the application for the reimbursement of registration tax on the export of the car would wish for a mileage supplement to derogate from paragraph 1. 1-3.

Maintenance stand

-$30. The taxable value of a vehicle which is in a worse condition than a standard maintained vehicle from that vintage is set up as a starting point of 5%. In the Guidance on the sight of vehicles referred to in paragraph 19, the Traffic Management Board has laid down detailed rules for the evaluation of a vehicle ' s assessment of a vehicle ' s condition.

Paragraph 2. In the case of a vehicle, the vehicle shall be in proportion to a common maintenance vehicle from that vineyard, cf. the information from the supervising office shall be increased by the taxable value as a starting point of 5%.

Tax identity lost

§ 31. A vehicle to be taxed because the vehicle after repair or rebuilding is no longer identical to the previous tax-grade vehicle, valueated as used.

Paragraph 2. In the case of the taxable value of the vehicle, particular account shall be taken of the possible added value or degradation which has taken place during the repair or reconstruction.

Vehicles used for specific purposes

§ 32. The taxable value of vehicles that are documented to have been used for specific purposes of several drivers is written as a starting point of 5%. for the special application. Examples of such vehicles are the police 'civilian cars', medical transport and emergency vehicles, rental cars (not leasing), and military vehicles.

Veteranvehicle

§ 33. For vehicles which are more than 35 years old and shall enter at the initial registration, the taxable value of 40% shall be assumed. of the new price.

Paragraph 2. In the case of rebuilt / repaired vintage vehicles which have lost their identity as a VA (original state), the recruitment may be based on the technical annual determination of the Television-Traffic Management Board, provided that : documentation for this. A re-built veteran vehicle may not be added to the tax-grade as provided for in paragraph 1. 1.

Carriage, financing and registration costs

§ 34. The cost of transport of the vehicle shall be included in the tax base.

Paragraph 2. The costs of registration and financing of the vehicle shall not be included in the tax base.

Photo registration

$35. SKAT may carry out embryo registration of a vehicle for the use of the employment or documentation of a vehicle taxable value.

Chapter 13

Transportation, financing and registration costs for new vehicles, cf. V8 of the registration tax slots. 5

§ 36. Costs for domestic transport of a new vehicle may be kept out of the taxable basis. However, for the following vehicles, the following amounts may be disregarded from the following, excl. value added tax :

1) $9.95. on a motorcycle, including a motorcycle with sidecar, and the cabinese.

2) DKK 2,000. for passenger car, including cabby.

3) DKK 2,000. for goods and lorry, with a maximum permissible laden mass not exceeding 4 tonnes, which is taxed by the entry of section 5 (5) of the registration of the tax slots. 1.

4) 2,480 kr. for goods and lorry, with a maximum permissible laden mass not exceeding 4 tonnes, which is taxed by the entry of section 5 (5) of the registration of the tax slots. 2.

Paragraph 2. The amounts referred to in paragraph 1. 1 is specified in the 2010 level. They are regulated annually according to section 20 of the person tax. The amount regulated shall be rounded up to the nearest chronosum, which is delegate to 80.

Paragraph 3. The costs of registration and financing of a new vehicle shall not be included in the tax base.

Section V

Entered Companies

Chapter 14

Registered companies, cf. Section 14 of the registration tax slots,

§ 37. SKAT can register establishments by the section 14 of the registration tax slots.

Paragraph 2. A company wishing to be registered must, in the face of SKAT, confirm that the establishment complies with the conditions required to be registered as referred to in section 15 (5) of the register of registration. 1, no. 1-4. At the same time, the company must state, at the same time, to SKAT that if after registration stops meeting one of these conditions, the establishment will immediately inform SKAT.

Paragraph 3. Does SKAT agree that the company can be registered after the registration tax slop's section 15, stk.1, no. 1-4, and paragraph 1. 3, shall be recorded when the undertaking to SKAT has made security or deposit referred to in paragraph 15 (3) of the registration of the tax slots. 1, no. 5.

§ 38. SKAT issues a certificate for the registration of a company.

Paragraph 2. The certificate shall indicate who is drawing up the undertaking to SKAT by entering registration tax or reimbursement of registration tax after registration of the VRT, and by the notification of a vehicle for registration in the Vehicle Register.

Paragraph 3. A registration may not be transferable.

§ 39. The registration system shall comprise all types of vehicles other than :

1) Used vehicles as mentioned in section 5 (a) of the registration tax slots.

2) Vehicles that are more than 35 years old.

§ 40. SKAT lays down rules for the type of information a registered undertaking shall indicate on entries of registration tax or repayment of registration tax after registration tax slop's section 16.

Paragraph 2. SKAT may decide that registration tax or repayment of registration tax after registration tax slots Section 16 shall be determined in a particular manner. SKAT may, in particular, determine that entries must be digitally using digital signature.

TITLE VI

Penalty and entry into force

Chapter 15

Punishment

§ 41. Unless higher penalties have been imposed on the other, the penalty shall be punished by fine, which is intentionally or gross negligent in violation of section 19 (1). FOUR, ONE. pkt., section 22, paragraph. FOUR, ONE. pkt., or § 25 (3). 3.

Paragraph 2. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

Chapter 16

Entry into force

§ 42. The announcement will enter into force on the seventh. April 2013.

Paragraph 2. At the same time, the following announcements

1) Publication no. 230 of 22. March 2006 on the valuation of motor vehicles, etc.

2) Publication no. 1127 of 13. November 2006 on the registration tax of motor vehicles, etc.

3) Publication no. 709 of 26. June 2008 on registered establishments after the registration tax limit.