Machine Translation of "Law Amending The Law On Tax On Chocolate Afgiftsloven, Payroll, Etc., The Vat Law, The Law On Tax On Natural Gas And Cit..." (Denmark)

Law Amending The Law On Tax On Chocolate Afgiftsloven, Payroll, Etc., The Vat Law, The Law On Tax On Natural Gas And City Gas, Spirits Duty Act And Various Other Acts (Simplification Of Registered Trade Beneficiaries Access To Reimbursement Of The Tax ...

Original Language Title: Lov om ændring af chokoladeafgiftsloven, lov om afgift af lønsum m.v., momsloven, lov om afgift af naturgas og bygas, spiritusafgiftsloven og forskellige andre love(Forenkling af registrerede varemodtageres adgang til godtgørelse af afgift ved eksport, af

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Table of Contents

Law on the Change of Chocolate Tax Act, Act on the Tax of Salary Dial Tax Sc, Tax Law, Act on the Tax of Natural Gas and Conventions, DUAs and Different Other Laws

(Recognizing the access of registered goods by registered goods on export, duty-free of goods covered by customs warehousing, other special customs arrangements and tax warehousing, salary summary tax for the self-employed VAT groups, introduction for the possibility of indirect charging of buildings, the elimination of banderols on spirit drinks, etc.),

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1

In the Act of the Tax of hermetically sealed nickel-cadmium accumulators, cf. Law Order no. 1251 of 6. In December 2006, as amended by Section 80 of Act No 1336 of 19. December 2008, section 7 of the law. 1344 of 19. In December 2008 and Section 6 of the law no. 554 of 2. June 2014, the following is amended as follows :

1. I Section 9 (1). 1, pasted as Act 2. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of entering the charge of unspent goods shipped abroad, cf. Section 18 (2). 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

§ 2

In the Act on the charge of the control of pesticides, cf. Law Order no. 57 of 30. January 2008, as amended by law, among other things. 594 of 18. June 2012, and no later than Section 3 of Act 3. 554 of 2. June 2014, the following changes are made :

1. I Section 15 (3). 2, pasted as Act 2. :

" If there is no wholesale price for biocides, etc., subject to section 7, the tax value of the export was the retail price of the goods with a deduction of 20%. '

2. I Section 15 (3). 2, pasted as Three. Point. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade tax-rich, which has been provided abroad, cf. section 24 (2). 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

3. Appendix 1 the text of Annex 1 to this Act.

§ 3

In the fuel consumption tax sloven, cf. Law Order no. 40 of 16. January 2014, the following changes are made :

1. I Section 1 (1). 1, no. 2, the words ', cf. Section 5 (5). TWO. "

2. In the heading to Section 3, paragraph 3. 1, Table A and B, changes ' passenger cars etc. ` ; to : "cars and others."

3. § 8 revoked.

§ 4

In the case of the Act on the Tax of the cfc and certain industrial greenhouse gases, cf. Law Order no. 599 of 11. June 2007, as amended by Section 76 of Law No 1336 of 19. In December 2008, Section 11 of Law No 1344 of 19. In December 2008, Section 2 of Law No 522 of 12. June 2009 and section 7 of the law. 1353 of 21. December 2012, the following change is made :

1. I Section 7 (2). 1, pasted as Act 2. :

' Commercial operators may, upon the expiry of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods received, cf. sections 3 and 3 c and section 3 d, paragraph 1. 1 and 2, where the goods are shipped abroad, cf. § 3 d (3) 3, on the tax return, so that the amount of the duty to be paid is included in the calculation of the tax response. `

§ 5

In the chocolate tax slop, cf. Law Order no. 752 of 10. June 2013, as amended by Section 2 of Law No 1634 of 26. December 2013 and Section 4 of Law No 554 of 2. June 2014, the following changes are made :

1. I § 8 (3) 1, no. 8, in section 9 (4), 2 and 3 ' shall be replaced by : ' 9 (1). 3 and 4. "

2. I § 9 inserted after paragraph 1. 1 as new paragraph :

" Stop. 2. Commercial operators may, at the end of each fiscal period, rather than seek customs and tax administration for reimbursement instead, enter the tax of tax-grade goods shipped abroad, cf. § 10 (a) (a) 3, on the tax return, so that the amount of the duty to be paid is included in the calculation of the tax response. `

Paragraph 2-4 is then being referred to in paragraph 1. 3-5.

3. I Section 9 (1). 4, there will be paragraph 1. The following paragraph shall be replaced by the following : One to three : " to the following paragraph. ONE-FOUR.

4. I Section 20 (2). 4, pasted as Act 2. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods shipped abroad, cf. § 10 (a) (a) 3, on the tax return, so that the amount of the duty to be paid is included in the calculation of the tax response. `

§ 6

In the case of the carbon dioxide tax of certain energy products, cf. Law Order no. 321 of 4. April 2011, as amended, inter alia, on § 2 of Law No 2. 903 of 4. July 2013 and section 5 of Law No 555 of two. June 2014 and at the latest at Section 2 of Law No 1174 of 5. November 2014, the following changes are made :

1. The laws relating to natural gas and the construction of natural gas and the construction of natural gas and the construction of natural gas and the structure of natural gas and the structure of natural gas and the structure of natural gas and the construction of natural gas and the building ' s legislation shall be replaced by : ' Law on the tax of natural gas and the construction of the building ' s. ` ;

2. I Section 2 (2). 1, pasted as no. 17 :

" 17) Methanol of synthetic origin, under position 2905 11 00 in the EU Combined Nomenclature, 11.9 kr ./GJ or 18.5 øre per. "

3. I Section 5 (5). 1, no. 1, section 12, paragraph 1. 1, no. Paragraph 13, paragraph 13. 2, no. 1, section 14, no. 1, and § 18, 2. pkt., "13 and 15" shall be replaced by : 13, 15 and 17.

4. I Section 7 (2). 1, no. 2, " 8-10 and no. 11, 1. pkt., "to :" 8-10, no. 11, 1. pkt., and no. 17, "

5. I § 9 (a) (a) ONE, ONE. pkt., the words ' and 15 ` shall be replaced by : ', 15 and 17 ` ;

6. I § 9 (c) (c) ONE, ONE. pkt., in the words ' 12 ` shall be replaced by ' 12 and 17 ` ;

7. I § 11 the words ' and 15 ` shall be replaced by : ', 15 and 17 ` ;

§ 7

In the law on the charge of electricity, cf. Law Order no. 310 of 1. April 2011, as amended in particular by Section 1 of Act 1. 722 of 25. June 2010, section 1 of law no. 1353 of 21. December 2012, Section 1 in Law. 70 of 30. January 2013, section 3 of Law No 903 of 4. July 2013 and section 1 of law no. 555 of two. June 2014 and at the latest at Section 3 of Act 3. 1174 of 5. November 2014, the following changes are made :

1. I Section 11 (1). 1, no. 1, the words ' giving electricity to illumination shall be deemed to have been consumed by the illumination of the illumination used by the consumer. ' ;

2. I Section 11 (1). 2, pasted as Act 2. :

' Payback shall not also take place for establishments affixing the lighting, with the exception of lighting of lighting for establishments registered under the VAT slots, to the extent to which the recipient company has access to the electricity tax of electricity ; for the illumination of the establishment. ` ;

3. I Section 11 (1). 2, pasted as Three. Point. :

" Tax on section 6 a, paragraph. 1, do not be repaid. `

4. I Section 11 (1). SIX, THREE. pkt., and paragraph 9, 1. pkt., the ' Law on the tax of natural gas and the construction ' is replaced by ' the law on the tax of natural gas and the building ' s etc. ` ;

5. I § 11 pasted as paragraph 20 :

" Stop. 20. The tax minister may lay down detailed rules for the documentation between undertakings and the administration of the documentation scheme, cf. paragraph TWO, TWO. Pct. "

§ 8

In the packaging waste storage limit, cf. Law Order no. 1071 by 15. September 2014, the following changes are made :

1. I Section 3, paragraph 3. 2, section 3 a and Section 4 (4). 1, deleted ' unused `.

2. I Section 3, paragraph 3. 5, is replaced by the value added tax slots Section 47 (3). 2, ' to : ' VAT slots Section 47 (3). 1, "

3. I Section 5 (5). 1, no. 4, deleted ' used `.

4. I § 6 inserted after paragraph 1. 3 as new paragraph :

" Stop. 4. Commercial operators may, at the end of each tax period, be available to seek customs and tax administration for reimbursement instead of the tax of tax-rich goods, cf. paragraph 2 and 3, cf. Section 7 (a) (a) 3, on the tax return, so that the amount of the duty to be paid is included in the calculation of the tax response. `

Paragraph 4-6 will then be referred to in paragraph 4. 5-7.

5. I Section 6 (2). 6, there will be paragraph 1. The following paragraph shall be replaced by the following : One to five : " to the following paragraph. ONE-SIX.

6. I Section 18 (2). 1, no. 3, is replaced by ' in accordance with section 6 (1). 1 5 "to :" pursuant to section 6 (1). 1-3, 5 and 6. "

7. I Section 20 (2). TWO, TWO. pkt., change ' section 6 (1). Two-four " to : section 6 (4). 2-5. "

§ 9

In the case of a levy on mineral phosphate in feedingstuffs, cf. Law Order no. 1142 of 25. September 2014, the following changes are made :

1. I Section 9 (1). 1, pasted as Three. Point. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods shipped abroad, cf. Section 14, paragraph 14. 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

§ 10

In the law of different excise duties, cf. Law Order no. 56 of 29. January 2008, as last amended by Section 4 of Law No 1. 1634 of 26. December 2013, the following change is made :

1. I section 24 (2). 1, pasted as Three. Point. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods shipped abroad, cf. § 16 a (3) (a) 4, on the tax return, so that the amount of the duty to be paid shall be included in the calculation of the tax rate. `

§ 11

In the Act on the accelerated repayment of certain taxes, cf. Law Order no. 675 of 15. September 1998, as last amended by Section 106 of Law No 1. 1336 of 19. In December 2008, the following changes are made :

1. I Section 2 (2). 1, no. 4, the ' Law on the tax of natural gas and the construction ' s. ` ; to : ' Law on the tax of natural gas and the building ' s etc. `

§ 12

In the Act on the tax of natural gas and the construction, cf. Law Order no. 312 of 1. April 2011, as amended, inter alia, on § 2 of Law No 2. 555 of two. June 2014, and at the latest at Section 4 of Act 4. 1174 of 5. November 2014, the following changes are made :

1. I Section 6 (2). ONE, ONE. pkt., the following ' supplies of gas for which invoices have been issued, including acontolevying, ` : ` : however, paragraph 1 7-9 and 12, "

2. I Section 6 (2). ONE, ONE. pkt., change ' § 10 and § 10 a ` to : ' § 10, 10 a and 10 e `.

3. I Section 6 (2). TWO, TWO. pkt., change ' § 10 and § 10 a ` to : ' § 10, 10 a and 10 e `.

4. I Section 6 (2). 3, change ' § 10 and § 10 a ` to : ' § 10, 10 a and 10 e `.

5. I § 6 pasted as paragraph 7-12 :

" Stop. 7. Registered undertakings may, for a tax period, carry out an indirect account of the taxable quantity of gas for the supply of gas for boiling use in housing, when the gas is settled after fixed rate, cf. paragraph 8. The quantity of the taxable quantity of gas is, in fact, supplied quantities of gas during the conversion to consumption during the tax period.

Paragraph 8. The tax administration shall, upon application, authorise the indirect account of the quantity of gas to be charged in accordance with paragraph 1. 7 for a period of three years when the inventory will be carried out in a reassuring manner. The application must include a description of the method and procedures to be applied by the registered undertaking in accordance with paragraph 1. 7. Customs and tax administration may lay down terms of the permit.

Niner. 9. Populate the registered company does not permit the conditions of the authorization after paragraph 1. 8 for a tax period, the undertaking shall immediately notify it to customs and tax administration. In addition, the undertaking must carry out the taxable quantity of gas on the basis of representative sample samples as soon as possible.

Paragraph 10. The registered undertaking shall verify the energy content of gas covered by Section 1 (1). ONE, TWO. provisions of which the levy is paid and the undertaking must be able to provide evidence for the customs and tax authorities on request.

Paragraph 11. The tax minister may lay down detailed rules for the documentation referred to in paragraph 1. 10.

Nock. 12. The tax minister may lay down detailed rules for the authorisation of indirect discounting under paragraph 1. 8. "

6. Insert after section 10 :

" § 10 e. Amount per GJ related to recovery from biogas and so on covered by section 1 (2). TWO, THREE. pkton where the amount is calculated in accordance with section 10 (4). 9, section 10 (b) (b). 3 or 4, or § 10 c (3) 3 or 4 may be fixed at 1.3 kr. per GJ overshot response, cf. however, paragraph 1 3. For the recovery of heat generated from heat produced on the power of the company-hot-plant, the amount may be after 1. Act. divide by 1,2.

Paragraph 2. Amount per GJ related to recovery from biogas and so on covered by section 1 (2). TWO, THREE. pkton, where the amount is calculated in accordance with section 10 d (1). 7 or 8 may be fixed at 2,5 kr. per GJ overshot response, cf. however, paragraph 1 3. For the recovery of heat generated from heat produced on the power of the company-hot-plant, the amount may be after 1. Act. divide by 1,2.

Paragraph 3. To that extent, the surplus response but, cf. paragraph In addition, 1 or 2, for a period of ascent, obtained from the use of other energy taxable fuels or electricity, the excess of the surplus response (GJ), with the energy content in the amount of biogas and so on, is covered by section 1 (1). TWO, THREE. a point which concerns the surpluses in excess of the total energy content of taxable fuels and taxable electricity on the surpluses.

Paragraph 4. In the case of taxable fuels, fuels which are taxable on the tax of lignite, coal and coke, etc. or the energy tax of petroleum products and so on, or that law may be considered as taxable.

Paragraph 5. Taxable electricity means electricity, which is taxable in accordance with the law on the charge of electricity. `

7. I Section 14, paragraph 14. 2, pasted as Three. Point. :

' In the case of the supply of gas which is subject to an indirect account of the taxable quantity of gas, cf. Section 6 (2). 7-9, the invoice must not contain information on the quantity of the taxable gas and the size of the tax. ` ;

§ 13

In the Law on the charge of human consumption-is, cf. Law Order no. 115 of 31. January 2012, as amended by Section 5 of Law No 924 of 18. September 2012, the following changes are made :

1. I Section 1 (1). 4, inserted after ' equivalent use ` shall be inserted : `, cf. however, section 3 (3). 1 '.

2. I Section 3, paragraph 3. 1, is inserted after 1. Act. :

' Undertakings receiving only taxable goods from abroad may choose to lodge a notification as a commodity in the case of customs and tax administration, in accordance with the provisions of the tax authorities. Section 1 (1). FIVE. "

3. I § 4 inserted after paragraph 1. 3 as new paragraph :

" Stop. 4. Customs and tax administration may be able to grant the duty of tax to the tax-rate goods which are paid for commercial purposes abroad. Commercial operators may, at the end of each fiscal period, rather than seek customs and tax administration for reimbursement instead, enter the tax of tax-grade goods shipped abroad, cf. § 5 (a) (a) 1, on the tax return, so that the amount of the duty to be paid is included in the calculation of the tax response. `

Paragraph 4 becomes paragraph 4. 5.

4. I ~ 10 (1)) 1, no. 2, in section 3, paragraph 1 shall be amended. ONE, ONE. or 2. pkt., " to : section 3, paragraph 3. ONE, ONE. or 3. Pkton, ".

§ 14

In the Act of Tax on coal, lignite and coke, etc., cf. Law Order no. 1070 of 9. September, 2014, as amended by Section 3 of Act 3. 1564 of 21. December 2010, section 5 of Law No 903 of 4. July 2013 and section 6 of the law no. 1174 of 5. November 2014, the following changes are made :

1. I Section 5 (5). 15, 2. pkt., and § 8 (3) FIVE, FOUR. pkt., and paragraph 8, 1. pkt., the ' Law on the tax of natural gas and the construction ' is replaced by ' the law on the tax of natural gas and the building ' s etc. ` ;

2. I Section 5 (5). 15, 2. pkt., the ' Law on the charge of natural gas and the construction ' s. ` ; to : ' Law on the tax of natural gas and the building ' s, etc. ` ;

3. I Section 7 (2). 7, is inserted after 1. pkt . :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods shipped abroad, cf. Three. and 4. pkt., cf. § 10 (a) (a) 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

4. I Section 7 (2). 7, 5. pkt., There's gonna be six. PC, will change the word in 2. Pct. " To : " in 3. Pct. "

§ 15

In the Act on the charge of nitrogen, in the amount of fertilizer, etc., cf. Law Order no. 1034 of 22. August 2013, as amended by Section 7 of Law No 554 of 2. June 2014, the following changes are made :

1. I § 10 inserted after paragraph 1. 1 as new paragraph :

" Stop. 2. Commercial operators may, at the end of each fiscal period, rather than seek customs and tax administration for reimbursement instead, enter the tax of tax-grade goods shipped abroad, cf. Section 19 (1). 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

Paragraph 2-4 is then being referred to in paragraph 1. 3-5.

2. I ~ 10 (1)) 4, there will be paragraph 1. The following paragraph shall be replaced by the following : One to three : " to the following paragraph. ONE-FOUR.

§ 16

In the Act of the levy of nitrogen oxides, cf. Law Order no. 1072 of 26. August 2013, as amended by Section 1 of law no. 1385 of 28. December 2011 and section 6 of the law. 555 of two. June 2014, the following changes are made :

1. I Section 3, paragraph 3. FOUR, TWO. pkt., the ' Law on the tax of natural gas and the construction ' is replaced by ' the law on the tax of natural gas and the building ' s etc. ` ;

2. I Section 9 (1). 3, is inserted after 1. Act. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods shipped abroad, cf. Three. and 4. pkt., cf. Section 15 (3). 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

3. I Section 9 (1). THREE, FIVE. pkt., There's gonna be six. PC, will change the word in 2. Pct. " To : " in 3. Pct. "

§ 17

In the Act on the Tax of Salary, etc., cf. Law Order no. 1079 by 31. August 2013, as amended by Section 8 of Law No 792 of 28. June 2013, the following changes are made :

1. I Section 4 (4). 2, is inserted after no 1 as new number :

" 2) Independent groups providing VAT-exempt services in accordance with the VAT slots Section 13 (3). 1, no. 19, as far as the part of the group ' s salary has been included for these VAT exempted services provided to establishments covered by item (s). 1 and this number. `

paragraphs 2 and 3 will be no. 3 and 4.

2. Section 4 (4). 2, no. 3, No, no. paragraph 4 is replaced by the following

" 4) Organizations, funds, associations, logists, etc., cf. No! TWO. "

3. I Section 5 (5). 2, in the words ' section 4 (4), 2, no. 1 ' shall be : section 4 (4), 2, no. One and two.

4. I Section 5 (5). 3, in the words ' section 4 (4), 2, no. 2 or 3 " to : section 4 (4). 2, no. Three or four. "

5. I Section 6 (2). 2, in the words ' section 4 (4), 2, no. 1 ' shall be : section 4 (4), 2, no. One and two.

6. § 10 a revoked.

§ 18

In the case of the energy tax of petroleum products, etc., cf. Law Order no. 1118 of 26. September 2014, as amended by Section 4 of Law No 1564 of 21. December, 2010, section 6 of the law. 903 of 4. July, 2013, Section 4 of Law No 555 of two. June 2014 and section 7 of the law. 1174 of 5. November 2014, the following changes are made :

2. I ~ 10 (1)) 1, is inserted after 1. Act. :

" Registered Compiers may, after the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods shipped overseas, cf. Three. and 4. pkt., cf. Section 7 (2). 3, on the tax return, so that the amount of the duty to be paid is included in the calculation of the tax response. `

3. I ~ 10 (1)) ONE, FIVE. pkt., There's gonna be six. PC, will change the word in 2. Pct. " To : " in 3. Pct. "

§ 19

In the VAT slop, cf. Law Order no. 106 of 23. January 2013, as amended by Section 4 of Law No 1. 789 of 28. June 2013, Section 7 of Law No 903 of 4. July, 2013, section 2 of Law No 1637 of 26. December 2013, section 1 of Law No 554 of 2. June 2014 and Clause 1 in Act 1. 1376 of 16. December 2014, the following changes are made :

1. § 12, paragraph 1. 2, ITREAS :

" Stop. 2. Where goods are imported under a temporary storage system, internal Community transit, external transit, inward processing and temporary importation, where the import or goods are granted total customs relief from importation or the goods ; the import duties shall be entered into the free port of Copenhagen, free warehouse or customs warehouses, however, when the goods are no longer subject to any of these schemes. `

2. I § 26, 1. pkt., the ' (depretation time) ` shall be deleted.

3. § 34, paragraph. 1, no. 19, ITREAS :

" 19) Delivery of products intended for customs processing and the subject of temporary storage, delivery of goods intended to be placed in the free port of Copenhagen or the supply of goods placed in the port of Copenhagen, the supply of goods intended for the purpose of delivery of goods intended for the purpose of the goods ; should be placed on the free warehouse or supply of goods placed on the free warehouse, the supply of goods intended for placing on or placed on the customs warehousing, supply of goods intended for or covered by inward processing and delivery of services in connection with ; delivery and goods and services for the use of the goods. ` ;

4. I § 34, paragraph. 1, pasted as no. 20 and 21 :

" 20) Delivery of goods placed under an intra-Community transit system, external transit or temporary importation, where total customs duties are granted at the time of importation, and supply of goods and services in connection with : the delivery.

21) Delivery of products intended to be placed on or taken into a tax warehouse, and the provision of services in respect of delivery and goods and services for the use of the goods. `

5. § 34, paragraph. FOUR, TWO. pkt., ITREAS :

" An economic need for the warehouse is required for the warehouse, cf. 1. Pct. "

6. § 34, paragraph. 5, revoked.

Paragk 6 and 7 will then be paragraph 1. Five and six.

7. I § 34 pasted as paragraph 7 and 8 :

" Stop. 7. Companies wishing to carry out the certification of exports of goods subject to paragraph 1. 1, no. 5 shall be subject to the approval of customs and tax administration.

Paragraph 8. The tax minister shall lay down detailed rules for the approval of establishments in accordance with paragraph 1. SEVEN. "

§ 20

In the case of the tax on motor vehicles and so on, cf. Law Order no. 216 of 12. In March 2007, as amended by Section 8 of Law No 1344 of 19. In December 2008, the following changes are made :

1. I § 1, 1. pkt., in the case of a driving law ', they shall be replaced by the following : " according to the registration of vehicles '.

§ 21

In the Act of collection, cf. Law Order no. 569 of 28. In May 2014, the following changes are made :

1. I Annex 1, list A, no. 22, the ' Law on the charge of natural gas and the construction ' s. ` ; to : ' Law on the tax of natural gas and the building ' s, etc. ` ;

§ 22

In the Act of the levy of certain chlorinated solvents, cf. Law Order no. 1252 of 6. In December 2006, as amended by Article 89 of Law No 1336 of 19. December 2008, section 17 of the law. 1344 of 19. In December 2008, and section 8 of the law no. 554 of 2. June 2014, the following is amended as follows :

1. I § 8 (3) 1, pasted as Act 2. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods shipped abroad, cf. § 17, paragraph 1. 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

§ 23

In the PVC Tax Castle, cf. Law Order no. 253 of 19. In March 2007, as amended by Section 90 of Law No 1336 of 19. December 2008, section 24 of law no. 1344 of 19. In December 2008, and section 10 of Law No 554 of 2. June 2014, the following is amended as follows :

1. I Section 9 (1). 1, pasted as Act 2. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration on the reimbursement instead of the tax of tax-grade goods supplied to abroad and goods subject to paragraph 1. 2, cf. § 17, paragraph 1. 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

§ 24

In the registration tax slop, cf. Law Order no. 29 of 10. January 2014, the following changes are made :

1. I Section 2 (2). 1, no. 18, ' test vehicles ` shall be replaced by ' test vehicles ` ;

2. Section 3, paragraph 3. TWO, THREE, FIVE. pkt., revoked.

3. I ~ 3 (b) (b) TWO, ONE. pkt., the words ' highway code ' shall be replaced by ' the registration of vehicles `.

§ 25

Law no. 551 of 18. June 2012 on tax on damage insurance, as amended by Section 10 of Law No 1353 of 21. December 2012, the following changes are made :

1. I Section 1 (1). 1, no. 2, the words ' entered into ` and ` shall be replaced by ' concluded or `.

2. I § 14 pasted as paragraph 2 :

" Stop. 2. Juridicial and physical persons covered by Chapter 1 in the Act of Insurance intermediaries, shall, at the request of request, notify the customs and tax administration information on assurances given by the person and where the premium is subject to a levy ; after this law. "

§ 26

In the spirit of spirituous waste, cf. Law Order no. 1239 of 22. In October 2007, as amended, inter alia, section 2 of Law No 2. 1385 of 21. In December 2009, and at the latest at paragraph 10 of Law No 1634 of 26. December 2013, the following changes are made :

1. § 9 revoked.

2. ~ 10 (1)) 2, ITREAS :

" Stop. 2. The taxable quantity for a tax period shall be discharged as the quantity of taxable goods delivered from the premises approved by the company, with the addendum wrapped and lignable, cf. "however, section 14."

3. § 12, paragraph 1. 1, ITREAS :

' Authorized undertakings shall be responsible for keeping accounts of the taxable goods. ` ;

4. § 12, paragraph 1. 2 and 3, revoked.

Paragraph 4 becomes paragraph 4. 2.

5. I § 12, paragraph 1. 4, there will be paragraph 1. Paragraph 2 shall be replaced by the following paragraph : 3 is included as an approach to : 'As an approach included', and in paragraph 4, no. 1, there will be paragraph 1. 2, no. 1, the following shall be inserted after ' manufactured ` : ' or imported `.

6. I Section 14, paragraph 14. 1, no. 2 and 3, the words ' in the unbanished condition ` shall be deleted.

7. I Section 21 (1). ONE, TWO. pkt., the words ', cf. however, paragraph 1 3 ".

8. Section 21 (1). TWO, TWO. pkt., revoked.

9. Section 21 (1). 3, revoked.

Paragraph 4 becomes paragraph 4. 3.

10. I § 27 a, paragraph. 1, the words " banged according to section 9 (4) ; Two, or ".

11. I Section 31 (1). 1, no. 2, paragraphs 9 (4) are deleted. Two or four, ".

12. I Section 31 (1). 1, no. 3, paragraphs 9 (4) are deleted. TWO, THREE. pkt., and paragraph. 3, ".

§ 27

In the Act of the tax on sulphur, cf. Law Order no. 78 of 8. February 2006, as last amended by Section 11 of Law No 1. 1634 of 26. December 2013, the following changes are made :

1. I Section 9 (1). 7, is inserted after 1. Act. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of a tax of tax-grade goods with a taxable sulphur content delivered to the foreign country, cf. Three. and 4. pkt., cf. Section 18 (2). 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

2. I Section 9 (1). 7, 5. pkt., There's gonna be six. PC, will change the word in 2. Pct. " To : " in 3. Pct. "

§ 28

In the tobacco waste slop, cf. Law Order no. 379 of 1. April 2014, as amended by Section 9 of Law No 1174 of 5. November 2014, the following changes are made :

1. I § 4 pasted as paragraph 3 :

" Stop. 3. The provision for the storage of paragraph 1. Paragraph 1 shall not apply to the sale and use of wholesale smoke of smoke at the point of sale. Sales in non-attached weight shall be able to be reconciled with the shopping site purchases of stamped packages. `

2. I § 10 (a) (a) 7, pasted as Three. Point. :

" Registered Compiers may, after the end of each tax period, rather than seek customs and tax administration for reimbursement instead, specify the tax of tax-rich goods delivered to another EU country, see it in accordance with the rules applicable to the customs administration '. Two. pkt., cf. Section 11 (1). 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

3. I § 18 inserted after paragraph 1. 3 as new paragraph :

" Stop. 4. Authorized warewareholders and merchants covered by this law shall, for each quarter of the statistical purposes, provide information to customs and taxation management for the purchase and, where appropriate, of taxable goods. ` ;

Paragraph 4-11 is then being referred to in paragraph 1. 5-12.

4. I Section 18 (2). 8, there will be paragraph 1. 9, is changed " cf. however, paragraph 1 6. " to : " cf. however, paragraph 1 SEVEN. "

5. I Section 18 (2). 10, there will be paragraph 1. 11, shall be replaced by the words ' the in paragraph The provisions of paragraphs 1 to 3, 4 and 6 to 9 shall be replaced by ' the rules referred to in paragraph 1. The provisions of 1 to 5 and 7 to 10 are '.

6. I § 21 b change ' § 18 (2). 10 and 11 "to :" § 18, paragraph. 11 and 12. "

7. I § 25, paragraph. 1, no. 2, change ' § 18 (2). 1-4 or 6-9 "to :" § 18, paragraph. 1-5 or 7-10 ".

8. I § 25, paragraph. 1, no. 3, change ' § 18 (2). 6 " to : " § 18 (2). 7 ".

9. I § 25, paragraph. 5, and two places in paragraph 6 change ' § 18 (2). 1-4 or 6-9 "to :" § 18, paragraph. One-three, five and seven-10.

10. I § 29, paragraph. 4, pasted as Act 2. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods shipped abroad, cf. Section 13 (1). 1, on the tax return, so that the amount of the duty to be paid is included in the calculation of the tax response. `

§ 29

In the law on the charge of road use, cf. Law Order no. 896 of 15. August 2011, the following changes are made :

1. § 9 ITREAS :

" § 9. Shuttle companies, shipping companies, etc., if ships are engaged in a shipping space between a Danish and a foreign port and carries vehicles registered as a resident in a non-subject of 9. In February 1994 on the levying of charges on the use of heavy commercial vehicles, the duty to provide access to the payment of the tolls for road use in Denmark shall be required. However, this shall not apply to inter-navigation between a Danish port and ports in other European States which are covered by the Agreement of 9. February 1994.

Paragraph 2. The customs and tax administration may authorize other undertakings or organisations, etc., to pay for road use charges in Denmark.

Paragraph 3. Companies and so on, as referred to in paragraph 1. 1 and 2 grant access to the payment of the toll, do not charge for this benefit, but receive a repayment of this. ` ;

2. Section 14, paragraph 14. 2, no. 1, ITREAS :

" 1) in violation of section 9 (4). 1, by not granting access to payment and section 9 (4). 3, by charging for payment, ".

3. I Section 14, paragraph 14. 2, is inserted after no 1 as new number :

" 2) evades a tax by using a taxable vehicle that is not paid a tax for, cf. ~ § 5 or 7, "

Number 2-4 becomes the second paragraph. 3-5.

4. Section 14, paragraph 14. 5, ITREAS :

" Stop. 5. sections 18 and 19 of the law on the levying of taxes and duties, etc. shall apply mutatis muted to cases of infringement of this law. `

§ 30

In the case of the weighting of motor vehicles and so on, cf. Law Order no. 185 by 18. February 2014, as amended by Section 2 of Law No 745 of 25. June 2014, the following changes are made :

1. Section 4 (4). 15, revoked.

2. I § 4 (a) (a) TWO, TWO. pkt., in the words ' section 4 (4), One and two, two. Pct. " to : section 4 (4). One and two.

3. § 4 (a) (a) FOUR, TWO. pkt., revoked.

4. § § 11 and 17-19 revoked.

§ 31

Law no. 416 of 26. June 1998 on the levy of antibiotics and growth more used in animal nutrition, as amended by Section 2 of Act No later. 554 of 2. June 2014, the following is amended as follows :

1. I § 8 (3) 1, pasted as Act 2. :

' Commercial operators may, at the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods shipped abroad, cf. section 16 (4). 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

§ 32

In the beer and wine tax slop, cf. Law Order no. 1062 of 26. August 2013, as amended by Section 15 of Law No 1. 1634 of 26. December 2013, the following changes are made :

1. I § 6 (1) (a) 7, pasted as Three. Point. :

" Registered Compiers may, after the end of each tax period, rather than seek customs and tax administration for reimbursement instead, specify the tax of tax-rich goods delivered to another EU country, see it in accordance with the rules applicable to the customs administration '. Two. pkt., cf. Section 9 (1). 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

2. I Section 11 (1). 4, pasted as Act 2. :

" Registered Compiers may, after the end of each fiscal period, to seek customs and tax administration for reimbursement instead of the tax of tax-grade goods shipped overseas, cf. Section 9 (1). 2, on the tax return, so that the amount of the duty to be reimbursable is included in the calculation of the tax rate. `

§ 33

Law no. 555 of two. June 2014 amending the law on the charge of electricity, the law on the tax of natural gas and the construction, the tax on coal, lignite, coke and coke and other laws (Tax Reduction for electricity from country to certain ships in ports, the possibility of the tax on the market in ports, the possibility of the tax on coal and the market for electricity from the country of certain commercial ships ; in the case of force-hot-works to levy charges on an hourly basis, the amendment of tax rules for biogas and so on for the purposes of the Energy Taxation Directive, with the extended use of tax-free institutional buses and so on in a free communal and extension of the addition of commuters for commuters in the local authorities) is amended as follows :

1. § 1, no. 2, revoked.

2. § 2, nr. 6, revoked.

§ 34

Law no. 1385 of 28. December 2011 amending the Act on the Tax of nitrogen oxides, the energy tax of petroleum products and so on, and the law on the tax of natural gas and construction (Higher Tax on air pollution from NO x etc.) the following changes are made :

1. Section 4 (4). 2, ITREAS :

" Stop. 2. § 1, no. 1, enter into force on this one. January 2015. For a land-based piston or turbine with a nominal thermal terminated effect of not more than 30 MW for which an AMS should not be carried out concerning the release of NO, 2 -equivalents or equivalent measurement per measurement. 1. In January 2015, following rules or pleas under the Ministry of the Environment, Section 1 shall be no. 1, effect from the date on which the duty is to carry out this type of measurement for the stamp engine or the turbine by rules or injuns under the environment of the Ministry of the Environment. ' ;

§ 35

Law no. 924 of 18. September 2012 amending the law on different excise duties, fuel consumption tax sloven, tonnage tax laws and various other laws (Indexing of different excise duties and the current car costs, the adjustment of tonnage tax, increase of the compensatory tax and extension of the tax exemption for hydrogen and electric cars) as amended by section 15 of the Law No ; 1353 of 21. December 2012, section 6 of the law. 789 of 28. June 2013 and section 12 of the Law No 1637 of 26. December 2013, the following change is made :

1. I § 13 pasted as paragraph 56 :

" Stop. 56. Cigarette paper shall be subject to section 12 (2). 1, in the order of different excise duties, as from the 1. 1 January 2015 to and with the 31 st. In December 2017 for the consumption of registered undertakings, declared for customs duties or imports, a levy shall be paid 5 cents per. "

§ 36

Paragraph 1. The law shall enter into force on 1. January 2015, cf. however, paragraph 1 2-4.

Paragraph 2. § 1, § 2, nr. 2, sections 4 and 5, section 8, no. 4-7, section 9 and 10, section 13, no. 3, section 14, no. 3 and 4, section 15, section 16, nr. 2 and 3, section 18, nr. 2 and 3, sections 22 and 23, section 25, nr. 2, section 27, section 28, no. 2 and 10, and sections 31 and 32 enter into force on 1. July, 2015.

Paragraph 3. The tax minister shall determine the time of entry into force of Article 7 (2). 3.

Paragraph 4. § 12, nr. 1, 5 and 7, and section 33, nr. 2, shall enter into force the day following the announcement in the law.

Paragraph 5. § 2, nr. 1 has effect from 1. July, 2013.

Paragraph 6. § 7, nr. 3, shall apply until the time of the expiry of the period during which the levy may be used in accordance with the Council ' s authorization to levy the levy under Article 19 of the Council Directive on the restructuring of the Community rules on the taxation of energy products ; electricity. The tax minister is announcing the entry into force, cf. paragraph 2, the time after 1. Act.

Paragraph 7. In accordance with the spirit of alcohol, toxic goods shall be subject to the entry into force of the law before the entry into force of the law, where the entry into force of the law is still provided.

Paragraph 8. Registered companies can and with 1. April 2015 is seeking to obtain compensation for the purchase price of non-imposed banders of customs and tax administration. The total amount of the reimbursement amount shall be at least 500 kr.

The one on Fredensborg Castle, the 27th. December 2014

Under Our Royal Hand and Segl

MARGRETHE R.

/ Benny Engelbrecht

Appendix 1

' Appendix 1

Establishment of the criteria for the calculation of taxes on plant protection products

Chapter 1

Scope, competence and definitions

The Annex shall be used when the criteria for calculating the levy on plant protection products are determined, cf. Section 1 (1). One and two.

The Environmental Management Board shall calculate the health, environmental impact and environmental performance of plant protection products, cf. Chapter 2-6 of this Annex.

For the purposes of this Annex :

1) Health : The risk of pestis risks.

2) Environmental impact : The target of the toxicity of the active substance to non-target organisms in the environment.

3) Environmental behaviour : the objectives of the fate and distribution of the substances in the environment.

4) Reference value : The effect value for a (at the end of 2007) approved active substance with the highest approved environmental impact (reference matter).

5) Short-term effects : effects measured in experiments not more than 1 week.

6) Long-term effects : effects measured over an extended period of time than 1 week.

7) Effect value : The properties of the asset ' s properties or toxicity determined in different types of tests.

8) Environmental Load : Target of the liability that the asset is for the environment.

9) Degradation : A stock of the neck of the earth or water.

10) Bioaccumulation : An asset's accumulated in a fat-tissue.

11) Evaulation water : target of potential pollution of groundwater.

12) The PPDBdatabase : Database, which includes information about environmental impact and environmental behaviour data for active substances.

13) Means shall be : plant protection products used for the seed of seed, cereals, florists or tubes, and potatoes before then to be set up or set up.

Chapter 2

Healthcare

For each plant protection product, a health load is calculated on the basis of risk phrases that indicate the health risks associated with the product, cf. Table 2.

The health load for each of the risk phrases given in the plant protection product approvals and which exists on the product's label shall be added together.

the health levy of a plant protection product shall be calculated in accordance with section 1 (1). 2, no. 1.

If the plant protection product is a powder or a liquid that must be dissolved in or diluted by water, the total health load must be multiplied, cf. Section 1 (1). 2, no. One, one and a half.

For all other formulations (by formulations, mixtures) of plant protection products, including

1) utility solutions (ready for use),

2) granules,

3) pellets,

4) water soluble tablets,

5) insect sticks,

6) the means of use of industrial use, irrespective of the formulation,

7) water soluble bags and

8) gaspatrons

multiplied the total health load, cf. Section 1 (1) of the law. 2, no. One, with 1.0.

Chapter 3

Environmental liability for plant protection products

This Chapter applies to all plant protection products (fungal, inscripts, insecticides and growth regulators), excluding suitor funds and means of treatment of harvested crops, as well as funds for use in closed-weight use. For each asset that is part of a plant protection product, a total environmental impact load shall be calculated on the basis of the load which the asset has on the environment, see it in accordance with the same load. Table 3.

The load per lime. kg of the product shall be calculated by adding the contribution of each asset to the concentration in relation to the concentration of assets in the product.

The following environmental indicators are included in the calculation of the environmental impact load :

1) Short-term effects for birds,

2) short-term effect for mammals,

3) the short-term effect of fish ;

4) the short-term effect of earthworms,

5) short-term effect for bees ;

6) short-term effect for dafnier,

7) short-term effects on aquatic life plants,

8) short-term effect for algae,

9) the long-term effect of earthworms,

10) long-term effect on fish and

11) long-term effect for dafnier.

A power value shall be established for each environmental indicator. These effects shall be determined on the basis of data on the active substance from the PPDB database and the Environmental Protection Agency ' s decisions on authorisations. If no value is found, the specified indicator is not included in the tax calculation.

For each environmental indicator, a reference value has been laid down.

The reference value for the environmental indicators :

1) Cards of card effect for birds : 49 milligrams per litre ; kg body weight,

2) mammals short-range value : 20 mg per kg body weight,

3) card-timing value for fish : 0,00021 mg per. liter water,

4) short-term effect value for earthworms : 3.4 mg per unit. kg soil,

5) short-term effect value for bees : 0,02 micrograms per Bee,

6) short-term effect value for daphnia : 0,0003 mg per. liter water,

7) short-term effects of water-living flora : 0,00036 mg per liter water,

8) card-time effect value for algae : 0,000025 mg per liter water,

9) the long-term effect of earthworms : 0,2 mg per unit ; kg soil,

10) long-term effect of fish : 0,000115 mg per liter water and

11) long-term effects of dafnia : 0,000115 mg per liter of water.

The reference value of each environmental indicator thereafter shall be divided by the corresponding environmental indicator's power value. For the long-term effects, the degradability of the substances shall be adjusted in the calculation. The result of this represents the environmental performance of the environmental indicator.

The environmental performance indicator for each environmental indicator is then multiplied by the environmental impact load factor of the environmental indicator. The result of this is the environmental impact load of the environmental indicator.

The environmental effects load factor (weighting) of the individual environmental indicator is :

1) Cards effect for birds : 1,

2) short-term effect for mammals : 1,

3) fish short-range : 30,

4) the short-term effect of earthworms : 2,

5) short-term effect for bees : 100,

6) short-term effect for dafnier : 30,

7) the short-term effect of aquatic life plants : 3,

8) short-term effect for algae : 3,

9) long-term effect of earthworms : 2,

10) long-term effect for fish : 3 ;

11) long-term effect for dafnier : 3.

The environmental effects on each environmental indicator are then added together, and if a plant protection product contains several active substances, the environmental effects of their environmental impact shall be added together.

The environmental impact levy on assets in plant protection products shall then be calculated in accordance with section 1 (1). 2, no. 2.

Chapter 4

Environmental effects on suitor-fund

For each active substance involved in a suitor of the suitor, a total environmental impact load shall be calculated on the basis of the burden on the environment, in accordance with the environmental impact, cf. Table 4.