Appendix 1	Central power stations and power-heating plants
Appendix 2	Rates of mineral oillivenous waste slop. 1 and 8
Appendix 3	Rates of the electric casing system in mineral oils toxic waste
Appendix 4	Rates of mineral oil waste slop. 11, paragraph. 9
Appendix 5	Rate of mineral oil waste slop ~ 11 a
Appendix 6	Rates of mineral oillivency sections 9 (3). 13 and 14, section 11 b, sections 11 c and section 11 d
Appendix 7	EU minimum taxes

Completion of the energy tax of petroleum products and so on. 1)

In this way, the energy tax of petroleum products and so on, cf. Law Order no. 313 of 1. April 2011, with the changes that come from paragraph 4, no. 1-6 and 15, in law no. 1564 of 21. In December 2010, section 4 of Law No 625 of 14. June 2011, section 2 of Law No 1385 of 28. December 2011, section 6 of the law. 277 of 27. March 2012, section 6 of the law. 481 of 30. May 2012, Section 4 of law no. 1353 of 21. December, 2012, Act 9, Act 9. 1354 of 21. In December 2012, Section 4 of Law No 70 of 30. January 2013, section 6, no. 1, in Law No 1. 903 of 4. July, 2013, Section 7 of Act No. 1634 of 26. December 2013, Section 5 of Law No 93 of 29. 1 January 2014 and section 4, no. Two, in Law No 555 of two. June 2014.

The changes resulting from Article 4 (4), Five, six and eight, in the law. 722 of 25. June 2010 is not the work of this notice, as the changes subsequently have been repealed, cf. § 8, nr. Amendment No 4. 1564 of 21. December 2010.

The changes resulting from Article 4 (4), Seven, in law no. 1564 of 21. In December 2010, the following shall be applied in accordance with the provisions of the fiscal line. These amendments are therefore not incorporated into this legislative statement, but it is clear from the notes on which paragraphs are amended by that law.

The changes that result from Clause 6, nr. Two, in Law No 903 of 4. July 2013, it is not the work of this notice, as the changes subsequently have been repealed, cf. 9, no. Three, in the law. 93 of 29. January 2014. The changes that result from Clause 6, nr. Three, in the law. 903 of 4. July 2013, enter into force on 1. January 2015. These amendments are therefore not incorporated into this legislative statement, but it is clear from the notes on which articles are changed by that law.

The changes resulting from Article 4 (4), 1, in Law No 1. 555 of two. June 2014, enter into force on 1. January 2015. These amendments are therefore not incorporated into this legislative statement, but it is clear from the notes on which paragraphs are amended by that law.

Taxable goods area, the amount of the levy and the entry into service of the taxable person

§ 1. The payment of mineral oil products and so on for the period 2010-2014 shall be paid for each year as set out in Annex 2, for 2015, the levy on the following mineral products etc. shall be :

1) Gas and diesel fuel used as motor fuel, 299.7 cents per. Hint at daytime and 297.9 cents per. liter at 15 ° C.

2) Other gas and diesel oil, 262,3 cents per. the litre at daytime and 260,8 cents per. liter at 15 ° C.

3) Light diesel fuel (sulphur content at most 0,05%.), 288.1 øre per. at daytime temperature and 286.4 øre per. liter at 15 ° C.

4) Sulphur penniless diesel (sulphur content not more than 0,005%.), 267.4 cents per. the litre at daytime and 265.8 cents per. liter at 15 ° C.

5) Sulphur free diesel fuel (sulphur content of 0,001% to a maximum of 0,001%), 267.4 cents per. the litre at daytime and 265.8 cents per. liter at 15 ° C.

6) Sulphur-free diesel with 6.8%. biofuels (sulphur content shall not exceed 0,001%.), 266.0 øre per. the litre at daytime and 264,5 øre per. liter at 15 ° C.

7) Fuel oil, 297.3 cents a head. kilograms.

8) Physical credit, 267.6 cents per. kilograms.

9) Petroleum used as motor fuel, 299.7 cents per Hint at daytime and 297.9 cents per. liter at 15 ° C.

10) Second petroleum, 262,3 cents a head. the litre at daytime and 260,8 cents per. liter at 15 ° C.

11) Lead-bearable petrol (lead content of 0,013 g per year. 495,9 cents per cent the litre at daytime and 491,7 cents per. liter at 15 ° C.

12) Lead-free petrol (lead content not more than 0,013 g per year. a litre), 420,9 øre per. a litre at daytime temperature and 417,4 øre per. liter at 15 ° C.

13) Light-free with 4.8%. biofuels (lead content not more than 0,013 g per year ; a litre), 413,7 øre per. a litre at daytime and 410,4 øre per. liter at 15 ° C.

14) Autogas in the form of LPG, 181,4 øre per. liter.

15) The second bottle is in the form of LPG used as motor fuel, 333,5 øre per. kilograms.

16) Other flashes in the form of LPG and gas, apart from LPG, which is obtained by the refining of mineral oil in the form of refinaderigas, 336,4 øre per. kilograms.

17) Carburetor, 469.4 øre per. the litre at daytime and 465.5 cents per cent. kg at 15 ° C.

18) Sine oil and similar. Under pos. 27.10, except for 27.10.19.85 and offsetprocess oils, which are covered by 27.10.19.99, 34.03.19, 34.03.99 and 38.19 in the combined nomenclature of the European Union, 262,3 cents per. the litre at daytime and 260,8 cents per. liter at 15 ° C.

Paragraph 2. 2) Of other hydrocarbons, other than peat and taxable goods referred to in section 1 (1). 1, in the Act on the levy of coal, lignite and coke and so on and in section 1 of the Act on the Tax of natural gas and the construction of natural gas (s) intended for use, for sale or used as fuel for heating, a levy shall be paid in accordance with the same rate applicable ; fuel for heating. In other goods other than the taxable goods referred to in section 1 (1). 1, in the Act on the levy of coal, lignite and coke and so on and in section 1 of the Act on the Tax of natural gas and the construction of natural gas and the use of motor fuels, or as the set of herds in motor fuel, the charge shall be paid ; following the rate applicable to equivalent engine fuels. In the case of goods used for the production of electricity and heat production on stationary power stations, the charge shall be paid in accordance with the rate applicable to the corresponding redundancies. However, gas and residues produced on the basis of biomass and biogas shall be exempt from taxation where the goods mentioned are used for the electricity or heat manufacture of stationary engines and boilers.

Paragraph 3. In the case of the rate of duty in paragraph 1. 1 is specified both at a time temperature and at 15 ° C, the rate of duty at a time temperature shall apply to the supply of consumption in this country in accordance with the conditions of use in this country. § 2.

Paragraph 4. Of a mixture of the products or products referred to in Annex 2 and other goods, the charge of the whole mixture shall be paid in accordance with the rate of the goods having the highest rate of duty under this law, provided that the mixture is applicable for the production of : Heat or engine fuel. However, no additional charge of leaded unleaded petrol, after tax correction, is mixed with the amount of leaded leaded in the case of leaded petrol. For biofuels, where the levy shall be collected in accordance with the energy content of paragraph 1. 8, which is mixed with other taxable goods in accordance with paragraph 1. 1, the proportionate tax of biofuels and the other taxable goods shall be subject to payment.

Paragraph 5. However, for waste oil in mixed water collected from ships and used or intended to be used for the production of heat, the levy shall, however, constitute the following percentage of the products referred to in paragraph 1. 1, no. 7, mentioned tax rate :

1) 35%. for a water content of 65%. and over there.

2) 70%. at a water content of at least 30%. and less than 65%.

3) 95%. for a water content of at least 5%. and less than 30%.

4) 100%. in a water content of less than 5%.

Paragraph 6. The taxable goods shall not be mixed, sold, sold or used for purposes other than that which they are tax-grade after in accordance with the authorization of the tax administration. however, paragraph 1 FOUR, TWO. Act.

Paragraph 7. After a debate with the Minister for the Environment, the tax minister can lay down specifications for easy, sulphur-free and-poor diesel fuel.

Paragraph 8. For biofuels used as engine fuel or as the set-up or filling of fuel in motor fuel, and marketed by establishments registered in section 3 (3). EUR 2 or 3 may be paid according to the energy content, provided that this is done or available. The tax is $128.1. per GJ for benzinequivalents (2015 level) and 74.6 kr. per GJ for diesel equivalent (2015 level). In the period 2010-2014, the rates are as listed in Annex 2.

Niner. 9. Pay as referred to in paragraph 1. 8, the company must be able to document the energy content of customs and tax administration.

Paragraph 10. The rates in paragraph 1. 1 and 8 are regulated in accordance with section 32 a.

§ 2. Tax is paid here in the country at the time of transfer to consumption by the goods, meaning that :

1) where goods leave the tax-suspension system,

2) when goods from other EU countries are acquired by undertakings or persons who are not entitled to leave the goods without any tax correction,

3) when manufactured goods are manufactured outside the tax-suspension system, or

4) when goods are imported here in the country from outside the European Union, cf. Article 13, unless the products concerned immediately after importation are entered under the tax-suspension system.

Paragraph 2. Goods shall also be considered as transferred to consumption here in the country by irregular transactions with the goods in question under paragraph 1. 1, no. Number one and number 3 and 4, cf. § 31.

Paragraph 3. Goods under the charging suspension system from a tax warehouse shall be deemed to have been transferred to consumption in this country at the time of receipt of the goods when the goods are transported ;

1) a registered warehouse in accordance with section 4 (4). 2,

2) a recipient exempt from the tax of goods after paragraph 9 (1). 1, no. 4 or 5, or

3) a direct supply point in this country, as provided for in the country, in accordance with Article 4 (3), the registered office of the authorized warehousekeeper, after section 3, or the person registered in the country registered in the country. 2, have been approved and appointed to customs and tax administration.

Authorisation and registration of establishments, etc.

§ 3. An authorized warehousekeeper is a company or person who has been granted authority to manufacture, processed, post, receive or submit goods under the tax-suspension system in a tax warehouse, cf. Section 5 (5). 1.

Paragraph 2. Establishments which win or manufacture goods must be authorized for customs and tax administration for warehousekeepers.

Paragraph 3. Other undertakings which store, store or consume taxable goods may be authorized as warehousekeeper of customs and tax administration when the storage of taxable goods has at least 1000 m3. Establishments which deplace taxable goods subject to section 1 (1). 1, no. However, 17 and 18 may be authorized as warehousekeeper when the company has an annual sale of the said goods of at least 100 000 litre of the said products. The customs and tax administration may, in exceptional cases, derogate from it in 1. Act. the capacity requirements set out for undertakings which set up autogas for resale. Where several undertakings have the same storage capacity, a proportional charge shall be paid in relation to the actual use of storage capacity of undertakings.

Paragraph 4. Entities with an annual consumption of more than 4,000 GJ hot, measured in the same location and directly delivered from a registered power-hot-work subject to annex 1 or from a trader registered in accordance with paragraph 1. 5 and where the repayment of the tax after section 11 represents at least 80%. of the levy in accordance with this Act and 30%. for the use of the heat consumption of the company to be used for the activities covered by Annex 1 to the low carbon dioxide tax of certain energy products, it may be registered with customs and tax administration.

Paragraph 5. Traders transporting hot directly delivered from a registered power-heating plant covered by Annex 1, and where at least 50%. the heat of the last 12 months shall be transported to establishments registered under paragraph 1. 4, may be registered with customs and tax administration.

Paragraph 6. Traders registered in accordance with paragraph 1. 5 shall provide security for the charge of the hot goods transported to undertakings which are not registered under paragraph 1. 4. The amount of security shall be fixed in accordance with section 11 (3). Amendment No 5, on the levying of taxes and taxes, etc., the customs and tax administration may lay down detailed rules for the security.

Paragraph 7. On application for registration in accordance with paragraph 1, 4 or 5, in addition to customs and tax administration, the undertaking shall demonstrate that in the last 12 months the company has fulfilled the conditions laid down in paragraph 1. 4 or 5, or likely to satisfy the conditions set out in paragraph 1 for 12 months in the next 12 months. 4 or 5. For the consumption of the last 12 months, the quantities of gas or heat measured by the approved establishments in accordance with paragraph 1 shall be used in the calculation of consumption. 2 or the registered establishments in accordance with paragraph 1. 5.

Paragraph 8. If a company no longer fulfils the conditions for registration in accordance with paragraph 1. 4 or 5, the undertaking shall notify customs and tax administration.

Niner. 9. Companies at the time of filing for registration in accordance with paragraph 1. 4 or 5 in the restance of taxes and duties cannot be registered in accordance with paragraph 1. 4 or 5.

Paragraph 10. If the undertaking has not given a timely declaration, a declaration has not been given in time, paid taxes or duties, etc., or have been in the case of taxes, duties and tax administration, the registration of the registration ; by paragraph 4 or 5. Companies that have been revoked in accordance with paragraph 1. 4 or 5 may request renewed registration in accordance with paragraph 1. 4 or 5 after 12 months. Customs and tax administration shall provide a register of power-warm-work included in Annex 1 to this Act on the inclusion of registration in accordance with paragraph 1. 4 or 5.

Paragraph 11. An authorized warehousekeeper in this country shall be entitled under the tax-suspension system to collect goods from other EU Member States and to dispatch goods to other EU countries. An authorized warehousekeeper shall have equivalent access to the dispatch of goods under the law to other authorized warehousekeepers in this country. In order to obtain authority as warehousekeepers in this country, the warehousekeeper of customs and tax administration shall provide a security charge for the payment of taxable goods.

Nock. 12. Companies which are approved by the environmental authorities to collect and rework waste oil for re-use shall be authorized in accordance with paragraph 1. 2.

Paragraph 13. The tax minister may lay down the procedures for administering the authorization of warehousekeepers in this country and in accordance with paragraph 1. 11.

§ 4. A temporary registration is a company, institution or person who, as part of the exercise of his profession, is registered with an authorization only to receive goods from other EU countries or third countries. In order to be permitted to carry out activities as a temporary registration in the country, the undertaking or the person prior to the consignment of goods from another EU country or third country,

1) are registered as a temporary registration of goods for customs and tax administration,

2) notification of goods transport to customs and tax administration and

3) pay the tax of goods subject to excise duty in this country.

Paragraph 2. A registered consignation is a company or person who, as part of the exercise of his profession, is registered with an authorization to receive goods from other EU countries under the tax-suspension system. In order to be authorised to exercise activity as registered goods in this country without prior notification of the advance notification of goods transports, the company or person in the customs and tax administration shall be registered as registered goods.

Paragraph 3. Customs and tax administration may impose a guarantee on a product to be safe where the consignee has been penalised within the last three years in accordance with section 25. The amount of the security shall be provided for an amount equal to the estimated amount of tax due for the next 12 months, but at least 20 000 DKK. The security shall be released if the consignee within a two-year period shall not be penalised in accordance with section 25. The security shall be customs and tax administration in the event before the shipment of untaxed deliveries is commenced. The customs and tax administration shall lay down rules for the security.

Paragraph 4. Customs and tax administration can take away from a company registration as a commodity if the company does not repeatedly state and pay the tax in due time or if the company does not comply with the rules laid down in section 14 and section 15 (3). 5. The acquisition of the registration may take place after 1 year.

Paragraph 5. A registered item of goods is a company or person who, in the course of his profession, is registered with an authorization to dispatch goods to other EU countries under the tax suspension system. Dispatch of items after 1. Act. may only enter goods imported from sites outside the European Union, cf. Section 13, and may only be carried out after the release of goods for free circulation in the customs territory of the EU. In order to be authorised to exercise activity as registered goods in this country, the company or person shall be registered as a registered goods operator or subject to security for the payment of the charges, taxable goods in the other EU countries.

Paragraph 6. The tax minister may lay down the detailed rules governing administration, registration and security pursuant to paragraph 1. One, two, and five.

§ 4 a. Undertakings not authorized as warehousekeeper, which shall both be discharged by uncoloured gas and diesel and petroleum and gas and diesel fuel and petroleum coloured according to provisions laid down in section 24 (4). 1 may be registered as a stamina at customs and tax administration. This is a condition for putting at least 500,000 in gas and diesel oil and petroleum yearly and that this marketing does not take place from stationary retail sales facilities.

Paragraph 2. Farvying establishments shall be eligible for the sale and storage of uncoloured gas and diesel gas and petroleum, which are only paid in accordance with the rate of goods covered by Annex 2, no. 2 or no. 10, cf. however, section 4 (4), 3. In the case of resale of uncoloured products, which have been paid after the one in 1. Act. the tax rate referred to above shall be the difference between this tax rate and the rate of duty applicable to goods subject to Annex 2 respectively. 1, 3-6 or 9, shall be paid to customs and tax administration. Similarly, when coloured gas or diesel fuel and petroleum are re-sold for use as motor fuel.

Paragraph 3. A certificate shall be issued to the registered pharvatory undertakings.

Paragraph 4. Independent hauliers, which are carrying gas and diesel fuel or petroleum, on behalf of authorised warehouses and registered pharadolescs, who have obtained colourings for colouring as provided for in section 24, paragraph 1, through the use of coloured equipment approved in accordance with the provisions for approval etc. of the colour equipment for service vehicles, as laid down in section 24 (4). 1, on behalf of the authorized warehousekeeper or registered pharmacooperator, can make colouring and labelling of gas and diesel oil on behalf of the transfer to consumption. The authorized warehousekeeper or registered stationary company shall be liable for requirements covered by sections 28 and 29 and which arise in connection with the transport or the transition to consumption in the immediate connection to the end of the journey. The provisions of the law relating to financial statements and checks shall also apply to the accounting and control provisions laid down in accordance with the provisions of Article 24 (2). 1, apply to the self-employed carrier.

§ 4 b. Duration of goods shall be shipped here in the country in respect of the goods in question after conversion to the consumption and payment of any taxes in another EU country to the country as a country of destination for the purposes of :

1) commercial acquisition of goods, including the purchase of goods, as one in this country, a private person resident in another EU country and either carrying or on its own territory, leaving it to the country, and where the scope and character of the character are carried out ; the purchases concerned exceed what is to be considered as having to go to the individual's own use and transport of the private person concerned, or

2) distance selling when a person who is not authorized warehousekeeper, registered goods or temporary registered goods in this country, or is not engaged in an independent economic activity in this country, purchaser goods in another EU country, and when : the goods shall be transported directly or indirectly by the seller or on his behalf in this country.

Paragraph 2. Goods shall be deemed to have been taken into account in the country when the goods arrive here in the country in accordance with the requirements laid down in paragraph 1. 4, no. 1-3. In the case of the transport of goods for commercial or distance sales of the goods, Section 32 shall apply.

Paragraph 3. The taxable goods on board ship or aeroplanes in traffic between EU countries, but where the goods are not available for sale when the ship or plane is in Danish territory, are not considered to be for commercial purposes in this area ; landed.

Paragraph 4. The goods delivered to the country or to supply goods or goods delivered under paragraph 1. 1, no. 1, transported from another EU country, or transported to a destination in this country through one or more other EU countries, must before the consignment of goods ;

1) notification of goods transport to customs and tax administration,

2) customs and tax administration provide security for the payment of the charges of goods taxable in this country, and

3) use a simplified administrative procedure for the goods transport services, cf. Section 15 (3). 5.

Paragraph 5. A warehousekeeper authorized in another EU country to supply goods to the country may appoint a representative in this country to charge the charges of goods subject to taxable goods in this country. The authorized representative must be authorized or registered with customs and tax administration and to provide security for the payment of the taxes on goods subject to excise duty in this country.

Paragraph 6. The one that sells goods from other EU countries at distance of distance, cf. paragraph 1, no. 2, or the representative of the seller ' s remaining fiscal representative before the consignment of the goods ;

1) shall be authorized as warehousekeeper or registered as a commodity in customs and tax administration, and

2) customs and tax administration provide security for the payment of taxes on goods subject to excise duty in this country.

Paragraph 7. If the transfer to the consumption and payment of the tax of goods has been made in this country, however, goods are then transported to another EU country for the purpose of commercial or distance sales of the goods in the other EU country as a country of destination, reimbursement or repayment duties and tax administration at the request of the levy, which has been paid here in the country. This is a condition of reimbursement of tax after 1. a point that it is documented in the face of customs and tax administration that the tax has been paid in the other EU country and that the rules in the other EU country equivalent to paragraph 1 shall be taken into the same. 6, no. One and two, and section 14 (4). 3, is achieved by the distance sale of goods in this other EU country.

Paragraph 8. The tax minister may lay down the procedures for the security, compensation, authorization and registration procedures pursuant to paragraph 1. 1-7.

§ 5. A tax warehouse is any place where an authorized warehousekeeper as a part of the performance of his profession manufactures, works, charger, receives or sender goods under the tax-suspension system.

Paragraph 2. It is a condition for obtaining authorization in this country that customs and tax administration have approved the establishment and tanks of the establishment of the establishment, processing, storage and extradition facilities, and so on. taxable untaxed goods. The tax minister may lay down the detailed rules for the administration after 1. Act.

Paragraph 3. It is a condition for obtaining registration as a cold-off company after Article 4 (a) that customs and tax administration have approved the establishment's tanks and facilities for the pump, processing, storage and extradition, etc. of the taxable goods, of which payment is paid after § 4 (a) (b). 2.

Paragraph 4. Customs and tax administration may revoke an undertaking ' s authorization and an approval of installations if the works are used or adapted in such a way as to ensure that the customs and tax administration checks in accordance with section 22 cannot be performed in a reasonable manner.

Paragraph 5. The customs and tax administration shall not be able to approve retailor after paragraph 1. Two or three.

Tax period and inventory of the taxable quantity

§ 6. The tax period is the month.

Paragraph 2. Power-warming works which, to a significant extent, distribute different fuels for the production of heat and electricity under the provisions of this law, may carry out the breakdown of the distribution of a plant on the basis of summarized allocations ; hourly intervals down to 1 hour duration for the tax period, cf. paragraph 3. When the efficiency of the generation of electricity of 0,35 shall be included in this statement, the efficiency of the efficiency may be applied to the total tax period referred to in paragraph 1. 1.

Paragraph 3. The customs and tax administration shall allow for an on-site basis for an installation in accordance with paragraph 1. 2 when there is certainty that it will be carried out in a reassuring manner. The application must include a description of the procedures and the technology which the power-warmth plant will use for the hourly-based inventory. The customs and tax administration may lay down terms of the permit. Customs and tax administration may allow the use of average fuel values for fuel periods for periods of up to 10 24 hours of duration.

Paragraph 4. Populate the power-warmth, not the conditions of the permit in accordance with paragraph 1. 3 during a tax period, it shall forthwith inform the customs and tax administration, and the authorisation may not apply to the tax period.

Paragraph 5. The tax minister may lay down detailed rules for the authorisation of hourly-based inventory after paragraph 1. 3.

§ 7. The taxable wareholders shall make up the taxable quantity for a period of excise duty as the quantity of taxable goods delivered from the company ' s approved plant, with the addendum and the lignant in accordance with the requirements of the establishment. however, section 8 (3). 1.

Paragraph 2. Authorized wareholders, which shall not be subject to an insignificant range of taxable goods, make up to the taxable quantity as the quantity charged to the establishment approved by the company, with a reduction in the reduction or deduction of the increment that occurred during the period during the storage inventory in these facilities. Decentraal and industrial power-warmth, which is covered by Section 3 (1). FIVE, TWO. PC, in the Act on the Tax of Natural Gas and Prevention, may deduct oil that is contained in the alert delivery to companies registered for the consumption of heat, cf. Section 3, paragraph 3. 4, in the Act on the tax of natural gas and the construction of the building.

Paragraph 3. Registered merchants must make up the taxable quantity for a tax period as the amount of taxable goods that have been added to the company during the period.

Paragraph 4. Registered establishments shall make up the quantity of goods, of which it shall be paid in section 4 (a) (a). 2, mentioned difference amounts, which the quantity of taxable gas and diesel oil supplied from the company ' s approved plant for use as motor fuel during the tax period.

Paragraph 5. The tax minister may lay down detailed rules governing the quantities covered by the authorized wareholders and registered wareholders of the taxable quantity for goods covered by Section 1 (1). 5.

Paragraph 6. In other cases, the quantity of goods which a company or person has acquired or received in each case is subject to the quantity of goods.

Paragraph 7. The decision shall be specified in accordance with rules laid down by customs and tax administration.

Paragraph 8. Where taxable goods are not covered by Article 8 (8), 1, delivered to other storage facilities other than those for the consignee ' s normal, customs and tax administration may provide for the delivery of the delivery in accordance with paragraph 1. 1 shall take place on the receipt of the taxable goods in the normal storage facilities.

Niner. 9. For establishments registered in section 3 (3), 3, the taxable quantity for a tax period is the amount of taxable oil contained in the alert delivery of heat from a registered cogeneration included in Annex 1 to this Act or a trader registered in accordance with section 3 (3). 4, to the extent the levy contained in the alert delivery does not meet the conditions of repayment after sections 11 and section 11 a.

Paragraph 10. For intermediaries, registered after paragraph 3 (1). 4, the taxable quantity for a tax period is the amount of taxable oil contained in the supply of heat from a registered cogeneration included in Annex 1 to this Act ; in the case of deducee, taxable oil is liable to be deduciled ; contained in alertments to establishments registered in accordance with section 3 (3). 3.

Paragraph 11. The quantity of taxable oil used for the manufacture of heat delivered to another enterprise is calculated proportionally.

Nock. 12. The customs and tax administration may lay down detailed rules for the calculation of the quantity of oil referred to in paragraph 1. 9-11.

§ 8. In the taxable quantity, the quantity shall be discharged in accordance with section 7 (3). 1 and 2 from dragon

1) goods entering another authorized warehousekeeper, cf. § 3,

2) goods which are attributed to a company which, in other EU countries, is entitled to receive them under the suspension of the levy,

3) goods exported to sites outside the EU ;

4) goods exempted from a tax after Article 9 ;

5) goods which have been lost as a result of the nature or fire, leakage or the like, in the case of the company or transport to and from the company. ~ 30, and

6) 0.14%. of the quantity of taxable petrol delivered from the authorized warehousekeeper, provided that the taxable petrol in delivery is performed through a steam return system meeting the requirements of the Environment and Energy Ministry's notice of limitation ; emissions of fumes at storage and distribution of petrol.

Paragraph 2. Companies which make up the taxable quantity in accordance with section 7 (4). 2, may further dedube the quantity of goods to the extent that can be repaid after sections 11 and § 11 a.

Tax Exemption and Tax Allowance

§ 9. Tax exemption is granted when a warehousekeeper delivers

1) petrol for other technical uses other than motordrift ;

2) jet fuel for use in aircraft employed in commercial terms,

3) goods intended for ships engaged in external and fishing vessels with a gross tonnage of 5 tonnes or more or of a gross registered tonnage of 5 tonnes or more, except by light vessels,

4) goods for the diplomatic missions referred to in section 4 of the customs office, international institutions and so on and the associated persons ; or

5) goods for the use of the armed forces of foreign NATO Member States and their accompanying civilian personnel or to the supply of their messes or canteens when the forces and other countries are situated in this country.

Paragraph 2. Tax exemption or compensation shall be granted on goods intended for the production of electricity in power stations and power-heating plants covered by Annex 1 and other power stations and power-heating plants in payment of the levy on the tax of electricity. The proportion of the manufacture of electricity from power-heat production shall be calculated either as the total consumption of the products withdrawn from power-heat production divided by 1,2, with a maximum free hold at most to the charge of that law ; corresponding to the electricity production divided by 0,35 or as the ratio between, on the one hand, the energy content of the resulting quantity of electricity divided by 0,67 and, on the other, the total energy content of the burners of fuels. The method chosen by companies shall be used throughout the calendar year. If the energy content of fuels cannot be substantiated, the energy content as indicated in this provision shall be used. Entities making up the energy content of fuels in actual combustion shall observe or verify the fuel value and, on request, evidence of evidence to the customs and tax administration. The heat produced must be measured. Furthermore, all the electricity produced must be measured. The energy content represents :

Paragraph 3. The amount of power and power stations not registered under this law shall be reimburse to the same extent, and in accordance with the same rules of distribution as in paragraph 1. 2. Worker that does not meet the conditions for repayment in accordance with the rules applicable to the early repayment of certain taxes, may, at the request of the customs and tax administration, have the tax repaid months at the request of customs and tax administration. The amount of the expenditure shall be paid in accordance with the rules set out in the value added tax slots.

Paragraph 4. VAT-registered heat producers supplying heat without the simultaneous production of electricity for the collective off-heating or similar outwarts may be repaid part of the tax on the consumption of taxable goods used for : the production of heat to the same collective distance or the same distance product, to which the power-heating capacity of the shipyards applies if the VAT-registered activity is a work of 1) having power-hot capacity in accordance with paragraph 1. 5 or 2) had the power-warm capacity in accordance with paragraph 1. 5 on 1. October 2005 or 3) is included in Annex 1. The portion of the tax that exceeds 60,9 kr. per GJ remotwarmth ab work (2015 level) is repaid. Where, in the manufacture of distance-heating, both taxable goods subject to this law and other fuels or energy sources are used, the 60,9 DKK shall be reduced. per GJ remomth (2015-level) proportionally. Repayment shall be made in accordance with the rules laid down 3. In the period 2010-2014, the rates are in 2. and 3. Act. as set out in Annex 3. The rates of two. and 3. Act. regulated by section 32 a. It is a condition of repayment that the company is also taking advantage of the possibility of repaying the tax for the same heat after Article 7 (2). 7, in the case of carbon dioxide tax of certain energy products.

Paragraph 5. The company has cogeneration capacity if 100%. of the alert delivery in at least 75%. This year can be covered by the cogeneration unit. At least 25%. of the production of electricity and heat in the cogeneration unit must be generated by electricity. This need to be able to be documented at the request of customs and tax administration.

Paragraph 6. The tax is compensatable by

1) goods used for rail and ferry services and for commercial navigation by other vessels other than those referred to in paragraph 1. 1, no. 3, except for pleasure craft,

2) goods used as engine fuel in the testing of engines for ships in the manufacture of these engines ; and

3) products other than those referred to in paragraph 1. 1, no. Article 6 (2), where the goods are used for use by air vessels employed in commercial terms.

Paragraph 7. The exemption of goods imported or received from other EU Member States shall be granted on the same scale as the value added tax slots Section 36 (3). 1, no. 1-3. Tax exemption shall also be granted for oil products which are brought from abroad to use in the normal fuel tank (s) of the vehicle or the reserve (s), cf. however, section 13 (3). 3.

Paragraph 8. A tax exemption shall be granted on goods temporarily imported or received from other EU Member States to the section 5 of the Customs Code. Three, said purpose.

Niner. 9. Goods covered by paragraph 1. 6 in particular cases may be supplied without charge from an authorized warehousekeeper.

Paragraph 10. The tax minister may lay down the accounting and control requirements for the exemption and reimbursement and the amount of the subsidy and the duty of the duty of the tax on a minimum consumption of an annual basis. The tax minister may also lay down the detailed rules for the calculation and the calculation of the levy in accordance with paragraph 1. Two and three. The tax minister may also lay down detailed rules for the choice and approval of the reference work as referred to in paragraph 1. 2.

Paragraph 11. An energy product that is directly related to the production of a comparable energy product shall be exempt from the charge. The exemption shall apply only to energy products produced in the establishment ' s territory. However, the exemption shall not apply to energy products used as engine fuel.

Nock. 12. A proportionate part of the energy products may be taken into account under paragraph 1. 11 in the cases in which the same equipment is supplied in the case of applications covered by paragraph 1. 11 as other applications in your organization when such distribution can be rebuilt. Section 11 (1). 5, no. 4, shall apply mutatis mutis.

Paragraph 13. For the use of heat and goods recovered from heat and goods for which the goods are to be recovered. 11 shall apply shall be paid in accordance with the rules for the reduction of the repayment of the tax after Article 11 (3). 9-12. Where the levy shall be discharged in accordance with section 11 (1). 9, 1. PC, however, the rate shall be paid 73.1 kr. per GJ heat. During the period 2010-2014 the rate as referred to in Annex 6. The rate is regulated according to section 32 a.

Paragraph 14. For the recovery heat of its own power-hot-plant from heat and goods for which the goods are to be recovered. 11 shall apply shall be paid in accordance with the rules for the reduction of the repayment of the tax after Article 11 (3). 9-12. Where the levy shall be discharged in accordance with section 11 (1). 9, 2. pkt., however, the rate is 60,9 kr. per GJ heat. During the period 2010-2014 the rate as referred to in Annex 6. The rate is regulated according to section 32 a.

Paragraph 15. The one that consumes heat, which is paid for in accordance with paragraph 1. 13 or paragraph 1. Fourteen, the levy will be repaid in accordance with the rules on repayment of amounts in section 11 (4). 15.

§ 9 a. 3) 4) VAT-registered heat producers producing heat without concurrent production of electricity may be repaid part of the tax on the use of taxable goods used in the manufacture of heat for his own consumption in the VAT data subject ; business through internal heating systems, cf. however, paragraph 1 2 if the VAT-registered activity is a work of 1) having power-hot capacity in accordance with paragraph 1. 4 or 2) had the power-warm capacity in accordance with paragraph 1. 4 on 1. October 2005 or 3) is included in Annex 1. The portion of the tax that exceeds 60,9 kr. per GJ warm work (2015 -level), repaid. Where the manufacture of heat is used both subject to the taxable goods in accordance with this law and other fuels or energy sources, the 60,9 kr is reduced. per GJ warm work (2015-level), proportionate. Repayment shall be made in accordance with the rules in section 9 (3) 3. Until the year 2015, the rates are in 3. and 4. Act. as set out in Annex 3. The rates of 3. and 4. Act. (2015-level) is governed by section 32 a.

Paragraph 2. It is a condition for the repayment of the tax on the warmth of paragraph 1. 1 that the company is also taking advantage of the possibility of repaying the tax for the same heat after Section 7 b in the low-carbon tax of certain energy products.

Paragraph 3. The company has power-warm capacity if the company delivers heat to collective remote-heat or similar remote-heat and 100%. of the alert delivery in at least 75%. The heat of the year can be covered by the heat device. At least 25%. of the production of electricity and heat in the power-heat unit must be generated by electricity. This needs to be documented in terms of customs and tax administration.

§ 10. The customs and tax administration may inform establishments which are not authorized as warehousekeeper, appropriation for tax compensation for the supply of taxable goods in the same volume as referred to in Article 8 (3). 1, no. 1-4. However, authorization may not be granted to an establishment where the undertaking and an authorized warehousekeeper, which the undertaking receives direct or indirect goods, is related to the interconnected undertakings. As interconnected undertakings, undertakings shall be considered to have more than 50% of the owner or indirectly of the owner. of the capital of each undertaking or directly or indirectly at its disposal more than 50%. of a possible voting value in each establishment. Owners listed in Article 4 (4) of the Asset Taxation Code. 2 shall be considered by the assessment of the owner circle for one and the same person. A issued authorization shall lapses if it is in 2. Act. the aforementioned relationship is going to be available afterwards.

Paragraph 2. The customs and tax administration shall lay down the accounting and control rules for the duty drawback in accordance with paragraph 1. 1.

§ 11. Aside from the tax of petrol, companies registered after the value added tax can be reimburse for the tax after that law ;

1) of goods consumed in the establishment,

2) of the products included in the production of hot, consumed in the establishment and delivered separately to the company from a heating plant or other heat producer registered after the valuable tax slots ; and

3) of the products that have been included in the production of coal consumed by the company and delivered to the company from a coal producer registered after the value tax slots.

Paragraph 2. The tax on paragraph 1. 1 shall be repaid on the same extent that the company has deductible value added tax for petroleum products and heat. The tax of goods used as motor fuel shall not be repaid, cf. however, paragraph 1 The same applies to the levy applicable to goods referred to in section 1 (1). 1, no. EUR 17 and 18, and the tax on energy in relation to activities referred to in the VAT slots section 37 (3). Seven and eight.

Paragraph 3. The tax on motor fuel used exclusively for taxable company after the valuation tax slots, livestock farming, gardenery, fructose, forestry, fisheries, vapour or fur farming shall be repaid under paragraph 1. 2. The payment of transport from the premises of the premises of its own products shall also be granted on the premises of the aforementioned establishment. Powering of motor fuel used in registered motor vehicles does not refund the refuntable.

Paragraph 4. No refund shall be paid for the charge of heat and goods which directly or indirectly applies to the production of hot, which is supplied from the company, space heating or hot water, cf. however, paragraph 1 However, a refund shall be paid for the venom of heat and goods consumed in closed installations for the manufacture or processing of goods and which indirectly contribute to space-warming, provided that a maximum of 10% is paid. of the energy consumed in the installation, a contribution to space-heating. Furthermore, no refund shall be paid for the charge of heat and goods which are directly or indirectly used in the manufacture of coal delivered from the establishment. Nor can repayment be made for heat and goods directly or indirectly used in the manufacture of cold or cold delivered to the establishment, to the refrigeration of rooms where the cooling takes place for reasons of the Commission.

Paragraph 5. However, the refund shall be paid for :

1) The tax on heat and goods covered by paragraph 1. 4, which is used for the manufacture of products intended for marketing and in the processing of washing, cleaned or cleaned in or with special facilities or exposed to the temperature increases in relation to the ambient room of at least 10 ° C, such as : heat, cooking, rice, distillation, sterilisation, pasteurization, steam, evaporation, evaporation, evaporation, evaporation or condensation in special facilities, regardless of the fact that these processing also contribute to the heating of rooms, etc., cf. however, paragraph 1 8.

2) The tax on heat and goods covered by paragraph 1. 4, which is used for the manufacture of goods intended for marketing and in the processing of a temperature change, such as heating, boiling, rice, distillation, sterilisation, pasteurisation, steam, evaporation, evaporation, evaporation or condensation in particular spaces with an operating temperature of not less than 45 ° C or in malekins and premises specially designed for the storage of cheese or gas sausages when storage is an integral part of the ostation process, and the production of bologna, and premises specially designed for drying wood (wood drying rooms), as well as similar in particular spaces where the heating is exclusively part of a processing altering the nature of the product and where there are only occasional persons residing in the room. The levy shall be repaid, irrespective of the fact that the heating of the special space is also contributing to the heating of other rooms, etc., cf. however, paragraph 1 8.

3) The tax on heat and goods covered by paragraph 1. 4 in the applications listed in Annex 1 to the low carbon dioxide tax of certain energy products, as well as to the heating of heating and hot water in the stable buildings, hot water for cleaning or sterilisation of tanks and closed production facilities, where : the cleaners are circulated with a capacity of at least 1 kW, the slaughterhouse consumption of hot water for cleaning or sterilisation of production equipment and production rooms in the premises where the slaughter and the wholesaling facility is carried out, for poultry, however, only the heat consumed before initiating, and the consumption of hot water in adjacent ; production rooms where there is the common warm water network and no cut-off carvings intended for retail sale, cf. however, paragraph 1 8. Scope of the repayment of hot and goods used in stable buildings is also office premises and other premises in stable buildings which are part of the operation, or from which operations are managed and planned, if the supply of heat and goods is carried out from the same net ; the supply to the stable building. However, it is a precondition for the repayment that the stable place itself is heated. Hostplaces, residential spaces, and similar. is not covered by the repayment. In the case of wholes-use, pigs and lambs are understood to be parting in half carcases, for bovine animals, etc., and with quarters.

4) A proportionate part of the tax of goods, cold and warmth consumed in plants where heat, cold and hot water produced in a self-employed plant would be reimbursable, not repayment due to them ; varmelts, hydrocarbons, space heating and hot water when such proportionable distribution can be achieved. The amount of the repayment part shall be done as the ratio between, on the one hand, the amount of energy consumed in the repayment facilities, and on the other hand the energy content of the total quantity of heat and cold. In the plant where the temperature of the flow is above 90 ° C or plants where the non-repayment component is less than 10%. in the case of the total manufacture, or not of repayment due account, of less than 200 GJ annually, the company may choose between upholding the share used in non-repayment facilities after the above method and in the process of inexcusable and the consumption of non-repayment purposes directly. The quantity of direct discharged amount is calculated as the amount of energy consumed not for repayment-justified purposes, divided by the energy content of the burnt fuels, cf. Section 9 (1). 2. This quantity is divided by the efficiency of the installation. If the measurement is not carried out in the immediate vicinity of the plant, which produces the heat, further 10% shall be added. The remaining quantity of fuel shall be repaid into the amount of the repayment. The temperature of the gas-fired plant is 0,90, for oil-ready plants 0,85 and other installations 0,80.

5) The tax on heat and goods covered by paragraph 1. 4, which shall be used for cleaning of recycling packaging used in the transport or sale of goods, and the charge of heat and goods used for washing or purification of textiles and post-processing operations. In the case of recycling packaging, it shall also apply, even in the age of 25%. of the recycling ballagen used for purposes other than the transport or sale of goods. Number 4 shall apply mutatis mutis.

6) The tax on heat and goods covered by paragraph 1. 4, which shall be used for heating rooms where the melting of iron and steel is carried out, as covered by item (s). 30 in Annex 1 to the Cardioxiom Tax of Certain Energy Products. However, where this consumption of heat and goods cannot be separated from the other consumption of heat and heating, 30% shall be paid for repayment. the total consumption of heat and goods used for heating in connection with the processing of iron and steel. It is a prerequisite for the achievement of repayment, that at least 10 tonnes of iron and steel will be merged.

7) The tax on heat and goods covered by paragraph 1. 4 that are consumed in establishments manufacturing goods of the armed harvesting, where the heating is used for the heating of premises in which the destruction of the subjects produced by the armed hardened plastic is used and which is not covered by No 2. 2. However, there may be no more than a refund for 1/3 of the total consumption of heat and goods in such premises.

8) The charge of heat and goods intended solely for the desiring of construction materials or the maintenance of the building work necessary during construction during construction and renovation of buildings.

Paragraph 6. A full refund may be granted to the extent that the amount of non-repayment may be granted, cf. paragraph 5, no. 4, concerning the heating of space or a series of spaces where a distribution by meters means the heat consumption of a surface area less than 100 m2. In cases where there is no room for space warmth in accordance with 1. pkt., organizations which use cold for comfort purposes not more than four months during the calendar year, choose to deposit a fee of the relevant spaces of 10 kr. per m2 in each month of May, June, July, and August. It is, however, a condition that the rooms must, with the warmth of the same product, keep warm from the same goods, which also provide for applications which are remittent after paragraph 1. Paragraph 1 (1). FOUR, TWO. pktor, or paragraph, 5, and that a tax is paid per M2 of the spaces concerned. The tax will be added to the fact that the total refund on the tax on electricity, the tax on coal coal, lignite and coke, etc., the tax on natural gas and the construction of buildings and this law shall be reduced by DKK 10 kr. per m2 per Month. 1., 3. and 4. Act. the corresponding use shall apply to cold.

Paragraph 7. To the extent that there is a heating of space above 100 m2, paragraph 1 shall apply to the provisions of paragraph 1. 6 corresponding use, provided that the company can prove that a direct measurement would lead to a higher refund. Where heat or goods have not been paid full repayment of the charge, the amount of the levy may be offset in the m2 of the tax. 1. and 2. Act. the corresponding use shall apply to cold. The company may, for consumption of hot water, which will involve the measurement of less than 50 GJ annually, to lay down consumption by anything other than direct measurement when it can prove that a direct measurement would result in a higher repayment.

Paragraph 8. The customs and tax administration may, at the request of establishments carrying out the repayment eligible proportion of goods, cold and heating, allow the measured data to apply to tax periods up to 3 years ; before the period of the tax period during which proper measurement is carried out first. No tax arrangements may be allowed for previous tax periods after 1. pkton, unless there are months of monthly data recorded for a period of at least 12 months. It is also a prerequisite for regulation that the company's production and tax conditions are unchanged. It is a further prerequisite for the regulation that the amount of the reimburse reimburse for the period in which the application relates shall be at least 75%. the levy paid by the undertaking for the period. Adjustment amount less than $10,000. shall not be paid and by payment of the amount of the regulatory amount over DKK 10. there shall be a deduction of 10,000 kr. At the request for a regulatory amount of more than DKK 200,000. the request must be certified by an auditor.

Niner. 9. To the extent a part of the hot water or the heat which is paid shall be paid for in accordance with paragraph 1. Paragraph 1 (1). FOUR, TWO. pktor, or paragraph, 5, subsequently recovered by special installations designed for the abstraction of heat, the total repayment after the tax on electricity, the tax on coal, lignite and coke tax, etc., the tax on natural gas, and the construction and this law of 63.8 kr. per gigajoule (GJ) heat (2015-level). For the recovery of heat generated from heat produced on the company ' s own power-heat plant, the refund shall be reduced after 1. Act. with 53.2 kr. per GJ Heat (2015 -level). However, the amount of heat from the heat shall be a maximum of 38,0% of the reduction. of the total remuneration for the alert delivery. For the consumption of recovered heat, which would be eligible for full repayment in accordance with paragraph 1. 15, there is no reduction in the repayment. There should be no reduction in the repayment on its own consumption for heating rooms or the manufacture of hot water in the period 1. April to 30. September. Nor should there be a reduction in the reimbursement of personal consumption for the heating of space in the period 1. October-31. in the event of a levy of 10 kr. per m² per. month during this period. The levy shall be subject to the rules laid down in paragraph 1 Six, last point. Where the recovery is done by heat pumps covered by section 11 (4), However, 3, in the Act on the charge of electricity, the refund shall be reduced only to the portion of the heat recovered that exceeds 3 times the electricity consumption in the heat pump. If the recovery has resulted in an increase in the consumption of fuel in the plants from which the heat is recovered, the recovery shall not be granted in accordance with paragraph 1. Paragraph 1 (1). FOUR, TWO. pktor, or paragraph, 5. In the period 2010-2014, the rates are mentioned in 1. and 2. Act. as indicated in Annex 4. The rates mentioned in 1. and 2. Act. regulated by section 32 a.

Paragraph 10. To the extent that recovered heat or hot water is partially obtained by other than taxable fuels or taxable electricity, the reimbursement for a relatively high quantity of heat shall be reduced. The proportionate reduction shall be established as the ratio between on the one hand the energy content of the fuels for which refunds are paid and, on the other, the total energy content of the burglar fuels, in accordance with the provisions of the fuels. Section 9 (1). 2.

Paragraph 11. For warm air heated in the case of taxable goods or heat, which shall be reimbursed in accordance with paragraph 1. Paragraph 1 (1). FOUR, TWO. pktor, or paragraph, 5, and directly or through direct heating of the second air recovery by special installations, shall be reduced down payment, in accordance with the provisions of the second instalments. paragraph 9, for the quantity of heat which is not recovered in space-heating in the same space for which the heat is recovered. For other recoveries of hot air through specific installations, the repayment is always reduced. If the air is also heated by goods or heat to which there is no refund, the quantity of heat caused by the air may be offset in the quantity of the goods which are due to the reduction. The reduction, however, is at least 0.

Nock. 12. The energy content of the one in paragraph 1. 11 the recovered hot air referred to in the air may be calculated by gauges or is calculated as 2 times the consumption of energy in the air transport equipment. When the calculation happens in the latter way and a part of the hot air subsequently used for the heating of liquids, this heat shall be counted as recovery of liquids as recovered from paragraph 1. At the same time, this heating is offset in the calculated energy content of the hot air. Where the air concerned is not covered by paragraph 1, the air transport services concerned shall also be transported. 11, the calculation can be based on a proportionate share. The proportion shall be discharged as the proportion of the total energy consumption in the plant concerned, which corresponds to the ratio between the quantity of air which is covered by paragraph 1. 11, and on the other hand, the total quantity of air transported.

Paragraph 13. For businesses, as before the 6. In April 1995 the application for authorization to pay for the notification of goods shall be subject to the applicable rules in accordance with the rules in force in section 9 (3). 5, cf. Law Order no. 543 of 22. In June 1994, no reduction shall be reduced in accordance with paragraph 1. 9 when the heat of the permit is disposed of by the company from a surplus system which has been established before the 6. April 1995.

Paragraph 14. Notwithstanding paragraph 1 However, 4 may always be reimbursed for the consumption of taxable goods and warmth, which exceeds a calculated quantity when at least 25%. of the resulting energy obtained from anything other than taxable fuels or taxable electricity. This quantity shall be calculated for each taxable fuel as the ratio between, on the one hand, the energy content of the taxable fuel and, on the other, the total energy content of the quantities obtained from the multiplied multiplied multiplied by the quantity supplied ; divided by 0,7 and converts to litres respectively kilograms per litre, in accordance with the provisions of section 9 (3). 2, the energy content values specified. If the undertaking does not provide for the purpose of documenting the energy content of the taxable fuels, they shall be used in section 9 (1). 2, specified values. Only goods whose energy content is doubtless greater than 9.4 MJ/kg shall be included where the energy content of the fire-burning fuels shall be calculated on the basis of the provisions of section 9 (3). 2, specified values.

Paragraph 15. The person who consumes heat from a business referred to in paragraph 1. 9 shall be paid back a sum corresponding to the reduction in accordance with paragraph 1. 9 to the same extent that the repayment shall be granted in accordance with paragraph 1. 1, 2, 4, 5 and 6, or repayment or repayment in accordance with section 9 (4). 1, no. 4, or Section 9 (4). Two or three.

Paragraph 16. To the evidence of the payback amount, the company shall be able to submit invoices or separate inventories, which may form the basis for the recovery of the amount of payment, cf. § 12, paragraph 1. 4, and section 14 (4). 4, and in favour of goods which have been repaid in accordance with paragraph 1. TWO, ONE. PC has not been used as engine fuel.

Paragraph 17. The tax minister may lay down rules for the specification of a tax that is repayment due under paragraph 1. 3, and provisions for the documentation provided for in paragraph 1. 16.

§ 11 a. The repayment of the tax after paragraph 11 shall be reduced by 4,5 kr ./GJ, cf. however, sections 11 b, 11 c and 11 d. Aftaxable may choose to repayment after 1. Act. may be calculated as a reduction in the levy payment by 4,5 kr ./GJ divided by the tax rate in section 9 (3). FOUR, TWO. pkt., multiplied by 1 over 1.2.

Section 11 b. The reduction of the repayment of the tax after Article 11 (a) shall not apply to the consumption of space heating and hot water in the housing buildings, consumption covered by the repayment after paragraph 11 (1). 3 and paragraph 1. 5, no. THREE, TWO, FOUR. point, and other consumption when it relates solely to taxable company after the value tax slots, livestock farming, gardenery, fructose, forestry, fishing, vapor or fur farming. For this consumption, the repayment of the tax after section 11 is reduced by 1.8 pct., cf. however, section 11 c.

Paragraph 2. A proportionate part of the levy may be taken into account under paragraph 1. 1 in the cases in which the same equipment is supplied in the case of applications covered by paragraph 1. 1 as other uses in the establishment where such distribution can be rebuilt. Section 11 (1). 5, no. 4, shall apply mutatis mutis.

Paragraph 3. For the use of heat and goods recovered from heat and goods for which the goods are to be recovered. 1 shall apply, the total refund shall be reduced in accordance with section 11 (3). 9, 1. PC, alone, with 73.1 kr. per GJ heat. During the period 2010-2014 the rate as referred to in Annex 6. The rate is regulated according to section 32 a.

Paragraph 4. For the recovery heat of its own power-hot-plant from heat and goods for which the goods are to be recovered. 1 shall apply, the total refund shall be reduced in accordance with section 11 (3). 9, 2. PC, alone, with 60,9 kr. per GJ heat. During the period 2010-2014 the rate as referred to in Annex 6. The rate is regulated according to section 32 a.

§ 11 c. The repayment of the tax after paragraph 11 shall be reduced by the minimum price of goods and heat to the Community for the heating of tisms with a covered surface area of at least 200 m2 in gardeners other than grow houses from which retail sale is carried out, cf. Annex 7.

Paragraph 2. A proportionate part of the levy may be taken into account under paragraph 1. 1 in the cases in which the same equipment is supplied in the case of applications covered by paragraph 1. 1 as other uses in the establishment where such distribution can be rebuilt. Section 11 (1). 5, no. 4, shall apply mutatis mutis.

Paragraph 3. For the use of heat and goods recovered from heat and goods for which the goods are to be recovered. 1 shall apply, the total refund shall be reduced in accordance with section 11 (3). 9, 1. PC, alone, with 73.1 kr. per GJ heat. During the period 2010-2014 the rate as referred to in Annex 6. The rate is regulated according to section 32 a.

Paragraph 4. For the recovery heat of its own power-hot-plant from heat and goods for which the goods are to be recovered. 1 shall apply, the total refund shall be reduced in accordance with section 11 (3). 9, 2. PC, alone, with 60,9 kr. per GJ heat. During the period 2010-2014 the rate as referred to in Annex 6. The rate is regulated according to section 32 a.

§ 11 d. The reduction of the repayment of the tax after Section 11 is not applicable to goods used for chemical reduction.

Paragraph 2. The reduction of the repayment of the tax after Section 11 is not applicable to heat and goods used in electrolysis.

Paragraph 3. The reduction of the repayment of the tax after Section 11 is not applicable to heat and goods used directly for the heating of metallurgical processes. The heating must be carried out in installations, and the materials used must, through the heating of the plants, change chemical or internal physical structure.

Paragraph 4. The reduction of the repayment of the tax after Section 11 is not applicable to heat and goods used directly for heating in mineralogical processes. The heating must be carried out in installations, and the materials used must, through the heating of the ovens, change chemical or internal physical structure.

Paragraph 5. This is a condition for the application of paragraph 1. 1-4, the heat and goods shall be used directly to processes referred to in Annex 1 to the Cardioxia Tax of Certain Energy Products.

Paragraph 6. A proportionate part of the levy may be taken into account under paragraph 1. Paraguations 1 to 4, in cases where the same equipment is supplied in the case of applications covered by paragraph 1. 1-4 as other uses in the establishment where such distribution can be rebuilt. Section 11 (1). 5, no. 4, shall apply mutatis mutis.

Paragraph 7. For the recovery of heat and goods for recovery from heat and goods on which paragraph 1 1-4 shall apply, the total refund of the tax after Article 11 (1) shall be reduced. 9, 1. PC, alone, with 73.1 kr. per GJ heat. During the period 2010-2014 the rate as referred to in Annex 6. The rate is regulated according to section 32 a.

Paragraph 8. For the recovery heat of its own power-hot-plant from heat and goods for which the goods are to be recovered. 1-4 shall apply, the total refund of the tax after Article 11 (1) shall be reduced. 9, 2. PC, alone, with 60,9 kr. per GJ heat. During the period 2010-2014 the rate as referred to in Annex 6. The rate is regulated according to section 32 a.

§ 12. The payback amount after paragraph 11 is made up for the period that the company applies when the tax rate is specified by the value tax slop. The repayment amount for a period shall comprise the levy under this law, cf. however, section 11 (1). TWO, TWO. and 3. rectangle, of those of the undertaking during the period received deliveries of taxable oil products, cold and warmth. However, repayment of the amount of tax on heat and cold may cover several periods during one.

Paragraph 2. However, the amount of the amount of the recovery period for deliveries which are used for the purposes of repayment under the law and for non-repayment purposes shall be the calendar year, in accordance with the applicable law. paragraph 3-7. For undertakings which do not apply the calendar year as a period of time, the period shall be a 12-month period.

Paragraph 3. Allowance for a proportionate distribution of the supply is paid out. The amount of the repayment part shall be done as the relationship between the use of the stock of the warehouse in which the delivery is used for the purpose of repayment and total consumption of the inventory, for deliveries which are used as mentioned in section 11 (1). 5, no. 4, shall be repaid under the rules in section 11 (3). 5, no. 4.

Paragraph 4. Companies may, whatever they may be, 2 shall carry out a provisional set-off of the levy. The provisional distribution of the various uses shall be made in relation to the distribution of the preceding financial year. If there is no previous distribution, or if there has been significant changes in the consumption composite, the current distribution is based on the company ' s eligible estimates.

Paragraph 5. After the end of a period of recovery, the undertaking shall make a final statement of the amount of repayment for the period of time. The amount shall be entered on the company ' s declaration after the value tax slots for the last tax period during the period of time. Inherit the amount of the provisional repayment to the company after paragraph 1. 4, the company may offset the excess amount in the tax rate after the valuestaxsloven. Has the company received large amounts of repayments in accordance with paragraph 1. 4, the amount of tax added tax will be added after the value tax slop.

Paragraph 6. Where a shipment purchased as a motor fuel, in whole or in part to other purposes, shall be reimbursed for the amount of the difference between the levy of goods used as motor fuels and goods used for other purposes ; purpose.

Paragraph 7. Paragraph 2-5 shall not apply to motor fuel covered by section 11 (s). 3.

Paragraph 8. 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, disregarded from the earearsum.

Niner. 9. 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 according to the rules laid down in Section 12 of the levying of taxes and levies.

Paragraph 10. Undertakings supplying heat and cold shall at least once annually provide the information necessary for the calculation of the tax in accordance with section 11 (4). The tax minister can lay down the detailed rules on this matter.

Paragraph 11. For firms with an annual energy consumption within the same site of less than 4000 GJ heat, repayment of tax on mineral oil and carbon dioxide would be in a heater on the basis of a basis for acontobiling of tax, before the supply of heat, for which the tax return has been paid, has taken place. For other companies, tax may not be repaid before the delivery has taken place.

Nock. 12. If the amount of the refund is made on the basis of invoices and similar from other than registered undertakings, the customs and tax authorities may decide that invoices and similar cases may only be included in the case of the cost of the cost, cf. Section 2 (2). 4, on the levying of taxes and levies, etc.

Tax of goods imported from sites outside the EU

§ 13. Taxable goods shall be paid by taxable goods imported from sites outside the European Union or imported from certain areas not covered by the tax area of the EU Member States, unless the goods are added to a warehousekeeper or exempted after paragraph 9 (3). 9. The levy shall be settled according to the rules of Chapter 4 of the Customs Code, cf. however, paragraph 1 3 and 4.

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

Paragraph 3. The amount of the fuel in the standard tanks of commercial vehicles and special containers is not subject to the charge of the fuel. The definition referred to in Article 24 (2) shall mean the definition given in Article 24. 2, in Council Directive 2003 /96/EC of 27. October 2003.

Financial provisions

§ 14. Opests who are authorized in accordance with section 3 (4). 2, shall keep accounts of the approach of goods used for the manufacture of goods and over supply, consumption and losses in the production of the manufactured goods and of the recovered benzindampe, cf. § 8 (3) 1, no. 6. Companies shall also keep accounts of the approach, the supply and consumption of taxable goods not produced by the company.

Paragraph 2. Other warehouses and staminers registered after Section 4 a shall keep accounts of the taking, supply and consumption of taxable goods.

Paragraph 3. Registered warehouses, establishments and representatives approved or registered in section 4 (b) (b). 5 or 6 shall keep stock records of deliveries of goods. They're in 1. Act. the establishments and representatives shall also have a list of where the goods are delivered.

Paragraph 4. Entities purchasing goods that are tax-grade according to Annex 2, nr. 2 and 10 shall keep accounts of the approach and the delivery of such goods to other operators.

Paragraph 5. Authorized wareholders and registered wareholders shall observe or verify the water content of items 1 (3). Five, and on demanding document this in relation to customs and tax administration. The customs and tax administration may lay down the detailed rules for the assessment of water content.

Paragraph 6. Authorized wareholders and registered wareholders shall keep stock records of the purchase and consumption of taxable goods covered by Section 1 (1). 5, for each category of water content.

Paragraph 7. In the case of delivery from an authorized warehousekeeper or registered operator, the invoice must contain information on the date of issue, the name of the supplier, the name of the goods, the type of delivery, the nature and quantity of the goods, and the amount of the tax ; day temperature. Where extradition takes place from other than a warehousekeeper or farmhouse, the supplier shall, where the consignee is registered after the value tax slots, on request the supplier shall issue an invoice with the said information. Entities providing products in mixed biofuels for use as engine fuel must issue invoice where the amount of biofuels is specified.

Paragraph 8. Enterprises must keep accounts, including invoices, invoices and inventories for 5 years after the end of the financial year.

Niner. 9. The customs and tax administration shall lay down detailed rules for the accounting and the installation of technical measurement equipment and the installation of this activity in the establishment.

Transport of goods under the duty-suspension system within the EU

§ 15. Within the territory of the European Union, goods can be transported under the duty-suspension system, including through sites outside the EU or through certain areas that are not covered by the EU tax area. 1. Act. includes transport from a tax warehouse or from an entry point where the goods have been released for free circulation in the customs territory of the European Union ;

1) another tax warehouse,

2) a temporary registration of a registered goods or a registered service ;

3) a place where the taxable goods are leaving the territory of the European Union,

4) a recipient who is exempt from the tax of goods after paragraph 9 (2). 1, no. 4 or 5 when the goods are transported from another EU country or to a recipient who, in another EU country, is exempt from the charge of goods on a corresponding basis when the goods are transported here from the country, or

5) a direct supply point in an EU country as an authorised warehousekeeper or registered service beneficiary in the country concerned and designated to the competent authority of the country.

Paragraph 2. Paragraph 1 shall also apply to the transport of :

1) goods which are exempt or not taxed in this country, as the goods are under the duty-suspension system and which have not been transferred to consumption here in the country or in another EU country, or

2) goods covered by a zero rate in another EU country and which have not been transferred to consumption here in the country or in another EU country.

Paragraph 3. Transport of goods, cf. paragraph 1, begin,

1) where the goods leave the tax warehouse from which they are to be dispatched ; or

2) where the goods are released for free circulation from a place of entry into the customs territory of the European Union.

Paragraph 4. Transport of goods, cf. paragraph 1, terminate,

1) where the goods are delivered, after paragraph 1. 1, no. 1, 2, 4, or 5, or

2) where the goods have left the territory of the European Union after paragraph ; 1, no. 3.

Paragraph 5. The tax minister may lay down the detailed rules governing the administrative procedures to be applied by undertakings and persons in the transport of goods under the duty-suspension system within the EU.

Afriction of the levy

§ 16. Authorized warehouses and registered warehouses and pharmacies shall indicate, after the end of each tax period, the quantity of the goods to be paid, cf. Section 7 (2). 1-4, and 8, and pay the tax for the tax period to customs and tax administration. For authorised warehouses and registered staminers, the declaration and payment shall be made in accordance with section 2 to 8 of the levying of taxes and levies, etc. and for registered warehouses according to the rules in § § 2-7 and 8, nr. Two and three, in the same law.

Paragraph 2. In the case of taxable persons not covered by paragraph 1. 1, the declaration and payment shall be made in accordance with the rules laid down in section 9 (1 The specification of the quantity of goods payable shall be subject to the rules laid down in Section 7 (3). 6.

§ 17. (Aphat)

§ 18. The customs and tax administration may impose a registered commodity which repeatedly does not pay the tax in time to give an indication on the arrival of the goods. The tax administration may also impose the payment of the tax on the arrival of the goods.

§ 19. If an authorized or registered company is not in a timely manner, a claim to provide security shall be required, cf. Section 11 of the levying of taxes and taxes, etc., the customs and tax authorities may withdraw the authorization or registration of the establishment until such time as security is lodged.

20. (Aphat)

§ 21. (Aphat)

Checks

§ 22. The customs and tax administration shall, where deemed necessary be deemed necessary at any time, without a court order, without a court order, to carry out inspections in the establishments covered by the law, and to verify the company's trade positions ; business books, other accounting documents, and correspondence etc.

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 above sight.

Paragraph 3. The one in paragraph 1. 1 mentioned material shall be provided at the request of the request or submitted to customs and tax administration.

Paragraph 4. Acquires shall, at the request of the Commission, notify the customs and tax administration information on their purchases and any resale of taxable goods.

Paragraph 5. Customs and tax administration shall be entitled to carry out inspections of goods in transport when these goods are sold from abroad or commercial goods to other persons other than authorised undertakings.

Paragraph 6. The customs and tax administration shall, where deemed necessary be deemed necessary at any time, without a court order, without a court order, to carry out inspections of items of goods and accounts, etc. in the manner in which they are referred to in paragraph 1. The undertakings referred to in 4 and 5.

Paragraph 7. To the extent information referred to in paragraph 1. 1 and 6 are registered electronically, the access of the administration to this information shall also include an electronic access for the management of this information.

Paragraph 8. The customs and tax administration shall be entitled to, where appropriate, be deemed necessary at any time, without a court order to extract samples of the fuel contents of registered motor vehicle tanks when the vehicles are not on one ; residence, and in installations in which provision is made pursuant to section 24 (2) ; 1 shall not be used in motor fuel which has been added to the colour preparations or denaturing agents.

-23. The public authorities shall, at the request of the Commission, communicate to the customs and tax administration any information necessary for the registration and control of undertakings covered by the law.

Paragraph 2. The police shall provide customs and tax administration assistance in the implementation of the checks provided for in section 22. The Minister of Justice may lay down detailed rules on the subject of negotiations with the tax minister.

§ 24. The tax minister can lay down rules on colouring and denaturing taxable goods.

Paragraph 2. The tax minister may, by the way, lay down rules on control measures necessary for the implementation of the law.

Penalty provisions

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

1) provide false or misleading information or provide information to be used for tax control purposes or on the basis of payment of grants,

2) in violation of section 1 (1). 6, section 3, section. 2 (3). 11, 3. pktor, or paragraph, 12, section 4, paragraph 4. ONE, TWO. pkt., paragraph TWO, TWO. pktor, or paragraph, FIVE, TWO. and 3. pkt., section 4 b (b). 4 (4). FIVE, TWO. pktor, or paragraph, 6, section 12, paragraph. Ten, section 14, paragraph 14. 1-7 or 8, section 22 (4). paragraphs 2, 3 or 4, or § 29 (4). 3,

3) omits to comply with one after § 18, 1. pkt., announced on the door

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

5) the operation of a taxable company, whose authorization or registration has been withdrawn in accordance with section 19 and customs and tax administration, has communicated this to the establishment.

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 imprisonment until 1 year and 6 months, unless higher penalties have been inflited on the section 289 of the Penal Code.

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

SECTION 26. The rules in section 18 and 19 of the Act of Tax and Taxes Act shall apply mutatis muted to cases of infringement of this law.

§ 27. (Aphat)

§ 27 a. (Aphat)

Formation and so forth.

§ 28. For the payment of the charge of the charge of the charge of goods leaving the tax-suspension system after paragraph 2 (1). 1, no. 1, booklets

1) the authorized warehousekeeper, the registered goods or any other person who releases the taxable goods, or on whose behalf the goods are released from the tax-suspension system, or

2) the person or persons involved in an irregular departure of goods from a tax warehouse.

Paragraph 2. In the case of the transport of goods, under the duty-suspension system, after paragraph 31 (1), 2, which means that the goods are considered to leave the tax-suspension system and to go to consumption in accordance with section 2 (2). 1, no. 1, the following shall be liable for the payment of the charge of the charge of goods :

1) The authorized warehousekeeper, the registered item of goods, or any other person who has provided security for the payment of the charge of the charge of goods after sections 3 or section 4, or

2) any other person involved in an irregular item of goods and who knew or should know that the item of the goods was of an irregular nature.

Paragraph 3. For the payment of the charge of the charge of goods referred to in section 2 (2). 1, no. 2, shall be liable to the person or persons who are leaving the goods outside the tax-suspension system or any other person involved in the laying of the goods.

Paragraph 4. For the payment of the charge of the charge of goods made in accordance with section 2 (2). 1, no. 3, shall be liable to the person or persons who produce the goods, or any other person involved in an irregular manufacture of goods.

Paragraph 5. For the payment of the tax of goods imported after paragraph 2 (2). 1, no. 4, stamps

1) the person (s) or persons who enter the goods or on whose behalf the goods are entered on importation, or

2) the person or persons involved in an irregular import of goods.

Paragraph 6. For the payment of the levy of goods which, after transition to consumption in another EU country, are transported to the country for the purposes of commercial inventory of the goods, cf. Section 4 (b) (b) 1, no. Paragraph 1 and paragraph 1. 2, stamps

1) the person or persons making the delivery ;

2) the person or persons who are placing the goods to be delivered ; or

3) the person (s) to whom goods are to be shipped here in the country.

Paragraph 7. For the payment of the tax of goods from other EU Member States at distance of distance in this country, in accordance with section 4 (b), 1, no. 2, and paragraph 1. 2, stamps

1) the person or persons who are selling the goods ;

2) the person or persons who are the representative of the seller, cf. Section 4 (b) (b) 6, or

3) the person or persons who receive the goods, in cases where the sale of the goods is not registered or has not lodged security after paragraph 4 (b) ; 6, no. 1 and 2, have not paid the levy or have not kept accounts of deliveries of goods after paragraph 14 (3). 3.

Paragraph 8. For the payment of the levy of goods by irregularity in the transport of goods from EU countries for the purposes of commercial or distance sales of the goods in this country, in accordance with section 32, cf. § 4 b, stamps

1) the person or persons who have provided security for the payment of the levy of the goods in accordance with paragraph 4 (b), 4, no. Two, or paragraph. 6, no. 1 and 2, and

2) the person or persons who, incidentally, may be part of the irregularity in question.

Niner. 9. In the case of taxable goods which are not taxed in accordance with the law and where there has been no authorization or registration or security, the transferee and the holder of the goods shall be liable to the transferee or the security.

Paragraph 10. Where an undertaking in this country is authorized as warehousekeeper after section 3 or registered as a commodity after paragraph 4 (3). 5, transport goods to wareholders or goods receivers, etc. in other EU Member States under the duty-suspension system, may, in this country, the duty of the registered goods or registered consignor to pay the tax of the goods in this country, where the goods are to be charged, this country may, in the country, have the duty of the registered goods or registered goods ; only when it has been documented that the goods have been transferred to the consignee after the administrative procedures for the transport of goods under the duty-suspension system, as laid down in section 15 (1). 5.

Paragraph 11. Tax in accordance with paragraph 1. 1-9 includes companies, funds, associations, etc., or the person who owns, covenant el.lign. run the company at its own expense. When more companies and persons are liable for the same charge, these companies and persons shall be liable to pay their taxes on the price of the levy.

§ 29. Where goods are transferred, acquired or used in such a way that no payment has been paid under the law, or a company after Article 9-11 has been paid too much in compensation or subsidy, it is charged ; The amount of the amounts due to be paid no later than 14 days after claim ; the amount of the amount due may not be discharged on the basis of the company ' s accounts, the customs and tax administration may carry out a discretionary amount of the amount.

Paragraph 2. Where taxable goods which, after paragraph 9 are exempt from tax, are used for purposes other than that which is determined, customs and tax administration may involve the undertaking ' s access to purchase duty-free goods. The undertaking shall levy the levy of the goods referred to in the first fortnight, within 14 days of claims.

Paragraph 3. Vesties or denaturants added in accordance with the provisions laid down in Article 24 (2). 1 shall not be removed in full or in part.

Paragraph 4. § § 6 and 7 and 8, nr. Paraguation 2 and 3, applicable in the Act of the levying of taxes and duties, shall apply mutatis muted by not due payment in the time provided for in paragraph 1. The case shall be 1 or 2.

Devacations and losses

-$30. Goods by law shall be deemed to have been completely destroyed or irrevocably lost after the goods have been unusable as goods.

Paragraph 2. Goods under the charging suspension system will be completely destroyed or irrefutably lost as a result of the nature, mortuary circumstances or force majeure or in accordance with the authorization of customs and tax administration shall not be regarded as outdone ; for consumption after section 2.

Paragraph 3. For products intended for commercial or distance selling in this country, in accordance with Article 4 (b), the goods are not paid in this country where the goods in the country are completely destroyed or irreversibly lost as a result of : the nature, mortuary circumstances, force majeure, or in accordance with the authorization of customs and tax administration.

Paragraph 4. In the case of total destruction or irrevocable losses of goods intended for business or distance-selling in this country, the security shall be released for the payment of the goods.

Paragraph 5. Total destruction or irrevocable losses of goods that have taken place in accordance with paragraph 1. 2 or paragraph 1. 3, shall be documented in respect of customs and tax administration, if it is in this country that the destruction or loss has taken place, or if it is here in the country that the destruction or loss has been discovered, where the destruction or loss has been destroyed ; or the loss cannot be determined.

Inregularity of goods transport

§ 31. The transport of goods under the duty-suspension system shall be available if all or part of the consignment of the goods concerned is not properly delivered to a recipient within the EU, cf. Section 15 (3). 4, no. 1, or exported from the European Union, cf. Section 15 (3). 4, no. 2.

Paragraph 2. On irregularity in accordance with paragraph 1, 1 is the place and the time of the transition to consumption here in the country where the irregularity has arisen in this country. The establishment and the time of the transfer of goods for consumption are here in the country if the irregularity has been established in this country when it is not possible to establish the place of the irregularity. The place and the time for the transfer of goods for consumption are here in the country, if it is from the country that the goods are shipped under the duty-suspension system, but the goods in question are not in place until their destination.

Paragraph 3. Tax management and tax administration may wai-down payment of the payment of the tax of goods in this country in accordance with paragraph 1. TWO, THREE. in the case of products or persons liable for payment of the goods within a period of four months from the beginning of the goods transport sector, as referred to in section 15 (3). 3, may prove to customs and tax administration that goods transport operations have been completed, cf. Section 15 (3). 4, or can document, in which other EU country irregularity has occurred.

Paragraph 4. By way of derogation from paragraph 1 3, customs and tax administration shall be dedudiable from the payment of the charge of the levy of goods in this country, in accordance with paragraph 1. TWO, THREE. pkt; if a company or person who has provided security for the payment of the taxes on the goods after paragraph 3 (1). 11, or Section 4 (4), In the light of a notification from customs and tax administration, the information shall be aware that the goods have not arrived at their destination and the company or person within a period of one month from the customs and tax administration ' s communication ; documents to the customs and tax administration that the goods transport operations have been completed, cf. Section 15 (3). 4, or document, in which the other EU country irregularity has arisen.

Paragraph 5. If, before the end of a period of three years from the date on which the goods transport began, after paragraph 15, 3, it is documented that the irregularity has actually occurred in another EU country, reimbursed or repaid customs and tax administration the charge of goods paid in this country in accordance with paragraph 1. TWO, TWO. or 3. in the case of customs and tax administration, the customs and tax administration has been documented that tax of goods has been paid in the other EU country.

§ 32. There is an irregularity in the transport of goods intended for commercial or distance selling within the EU, cf. § 4 b, if whole or part of the consignment in question is not duly delivered.

Paragraph 2. On irregularity in accordance with paragraph 1, 1 the charge of goods shall be paid to the country if the irregularity has arisen in this country, or where the irregularity has been established in this country, where it is not possible to establish the place of the irregularity.

Paragraph 3. Where there is a paid tax of goods in this country as a result of irregularity at the time of the goods transport sector, 1 and 2 and it shall be documented before the end of a period of three years from the date of acquisition of the goods, that the irregularity has actually been established or established in another EU country, reimbursed or reproduced customs and tax administration after request the levy of the goods when it has been documented in respect of customs and tax administration that the tax of the goods has been paid in the other EU country.

Rate Adjustment

§ 32 a. The rules on the rate of satsations in paragraph 1. The provisions of 2 and 3 shall apply to the rates of 2015, where the law stipulates that they are governed by this provision.

Paragraph 2. The rates referred to in paragraph 1. 1, regulated annually after the development of the net index, which is published by Statistics Denmark, cf. Act on the calculation of a net price index. The adjustment shall take place for the first time for the calendar year 2016.

Paragraph 3. The adjustment of the rates shall be carried out on the basis of the annual average of the net index in the year 2 years preceding the calendar year in which the rate to be applied. The rates shall be increased or reduced by the same rate as the one with which the net price index has been changed in relation to the level in 2013. The percentage change is calculated with one decimal. The rates resulting from the percentage adjustment shall be rounded off. If a rate for 2015 is specified with a decimal point, this rate must be set at the same number of decimal places and round-age. If a rate for 2015 is specified without any decimals, then the rate of adjustment and round-ing must also be given without any decimal positions.

Other provisions

§ 33. The scope of the Act of Title 3, 4, 4 b, 5, 13-15, 22, 23 and 29-32 shall also be subject to the following items, as well as taxable goods after Section 1 :

1) Goods exempt from duty under the section 9 (4) of the law. 1, no. 4 or 5, or, in another EU country, is exempt from a tax on a similar basis.

2) Other goods which have been exempt from tax in this country and which, in another EU country, are either exempt from a tax on an equivalent basis or are taxable in the other EU country concerned. The tax minister may lay down the detailed rules for the administration of goods subject to paragraph 1. TWO, ONE. Act.

Paragraph 2. The tax minister may exempt the law on registration, accounting, control and so on for goods which are not considered to be used for heat production or engine fuel.

§ 34. The Faroe Islands and Greenland, as well as the Port of Copenhagen, are being treated in the law, outside the EU.

§ 34 a. (Aphat)

Transicement and entry into force

$35. The law shall enter into force on 1. January 1993.

Strike, 2-6. (Udelades)

§ 36. Law on the tax of certain oil products, cf. Law Order no. 725 of 1. November 1991, the levy on gas, cf. Law Order no. 620 of 14. In October 1988, and the charge of petrol, cf. Law Order no. 726 of 1. November 1991, revoked.

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

---

Appendix 1

Central power stations and power-heating plants

---

Appendix 2

Rates of mineral oillivenous waste slop. 1 and 8

---

Appendix 3

Rates of the electric casing system in mineral oils toxic waste

---

Appendix 4

Rates of mineral oil waste slop. 11, paragraph. 9

---

Appendix 5

Rate of mineral oil waste slop ~ 11 a 5)

---

Appendix 6

Rates of mineral oillivency sections 9 (3). 13 and 14, section 11 b, sections 11 c and section 11 d

---

Appendix 7

EU minimum taxes

1) The law contains provisions implementing Council Directive 2003 /96/EC of 27. October 2003 on the restructuring of the Community rules on the taxation of energy products and electricity, the EU-Official Journal 2003, nr. L 283, page 51, parts of Council Directive 2003 /17/EC of 3. March 2003 amending Directive 1998 /70/EC on the quality of petrol and diesel fuel, EU Official Journal 2003, nr. L 76, page 10, and Council Directive 2008 /118/EC of 16. In December 2008 on the general arrangements for excise duties and repealing Directive 1992 /12/EEC, EU Official Journal 2009, nr. L-9, page 12.

2) Section 1 (1). 2, as amended by section 4, no. 1, in Law No 1. 555 of two. June 2014. The determination shall enter into force on 1. January 2015.

3) § 9 a has been changed at section 4, nr. Seven, in law no. 1564 of 21. December 2010. The determination is to be put into effect by the tax minister ; this has not happened yet.

4) § 9 a has been changed at section 4, nr. Six, in law number. 1564 of 21. December 2010. § 4, no. Six, in law number. 1564 of 21. In December 2010, the entry into paragraph 9 (a) (a) shall be entered into force. ONE, ONE. and 3. -SEVEN. pkt., and paragraph. 2 and 4, cf. Section 11 of notice no. 998 of 25. October 2011.

5) Annex 5 has been amended at section 6, nr. Three, in the law. 903 of 4. July, 2013. The determination shall enter into force on 1. January 2015.