Law on the amendment of the tax administration Act, the levying law and various other laws

(Quick exit in some redress cases, reimbursement of expenses in legal proceedings, the coverage order of maintenance contributions, rebar prevention, VAT registration of certain enterprises, improved collection of reagents to the public and so on.)

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 tax administration law, cf. Law Order no. 175 of 23. February 2011, as amended, inter alia, in section 1 of Act 1. 545 of 26. 1 May 2010 and Section 1 of the Law No 649 of 12. June 2013 and no later than Section 5 of Act 5. 1375 of 16. December 2014, the following changes are made :

1. I Section 11 (1). 2, and § 55, paragraph 1. 1, no. 3, in writing.-The 'tax minister' is replaced by 'Tax Exempts'.

2. I Section 13 (1). 3, ' Decision concerning the rejection of a complaint or '.

3. § 35 a, paragraph. 5, ITREAS :

" Stop. 5. If the authority which has taken the decision on the basis of the complaint shall be necessary, the authority may, regardless of the general time limits for the decision of the Authority, after this law resume and amend the decision if the complainant agrees. In here. "

4. I § 40, paragraph. ONE, ONE. pkt., in writing.-The 'Tax Minister' is replaced by the 'Tax Ministry'.

5. I § 48, paragraph. ONE, ONE. pkt., the ' upper administrative appeal body ' shall be replaced by the following : 'the complainine'.

6. § 48, paragraph. 2, ITREAS :

" Stop. 2. However, where more than six months after the affixing of the imposition of the administrative appeal body, the decision may be brought before the courts, even though the appeal has not yet reached a decision. However, it shall not apply where the complainant of the tax administration has received a case representation with information on the decision to be taken by the information given by the tax management system, as provided for in the case of the tax management system. § 35 d, paragraph 1 In the case of an inquiry, the complainant shall be informed of the decision of the case, in accordance with the opinion of the Committee on Internal Revenue of the Tax Administration,

7. I § 48, paragraph. THREE, TWO. pkt., the final administrative body shall be replaced by the following : 'the complainine'.

8. § 52, paragraph. 2, ITREAS :

" Stop. 2. The payment is 100%. the expenses incurred by the expenses incurred by the expenses payable or paid, in the case of customs and tax administration to submit a decision by a taxman, for the Treasure of the Treasure of the Treasure of the Treasure of the Treasure of the Treasure of the Treasure of the Treasure of the Treasure of the Treasure of the Section 2 (2). 3, or the Tax Exemption Office shall issue a tax return statement for the Country of Tax, cf. § 40, paragraph. 1, or the Tax Exemption, a question is decided by the tax administration, a taxon name, an appraisal, a chain of motoranus, or the Country Tax Court, for the courts or the Tax Exastery, a conviction of higher authority. Allowance after 1. Act. shall be granted only to the expenses incurred by the expenses incurred, which shall be borne by the relevant administrative appeal body or court proceedings. However, compensation shall also be paid for reimbursable expenses incurred after a decision has been taken in the case of appeal proceedings or proceedings, when the costs directly relate to the outcome of the decision taken and are necessary to implement it. However, the return of a case as a result of new information supplied by the tax or taxable person shall not be reimbursed at the time of the return delay unless the complainine or court has taken a position on the matter ; the question referred to in the complaint or the trial, as regards the new information and, in accordance with the general rules, the cost compensation shall be granted at the time of this home-display. `

9. § 52, paragraph. 3 and 4, is hereby repealed and the following shall be inserted :

" Stop. 3. Expenses that are or will be held for the surveys and estimates in accordance with section 47 in connection with a case of a tax warrant, the Treasuer, the Treasuer, or the Treasuer Board, can be fully reimbursable.

Paragraph 4. Decision on the costs referred to in paragraph 1. 3 that will be held shall be fully reimbursion; shall be taken by :

1) Tax and tax administration in a case for the Skate Council.

2) Tax management in a tax administration case, a taxable name, or the Country Tax Court.

Paragraph 5. Decision on the costs referred to in paragraph 1. 3 that have been held shall be fully reimbursable by the tax administration, a taxable name, the Country of Agriculture or the Treasuer of the Treasuer in a case for the authority, cf. however, paragraph 1 6.

Paragraph 6. Decision pursuant to paragraph 1. 5 may be made by :

1) Tax and tax management as secretariat for the Tax Council.

2) Tax management as a secretariat for the Country of Agriculture or a Treasuer Board. "

Paragk 5 and 6 will then be referred to in paragraph 1. Seven and eight.

10. The following section 52 is inserted :

" § 52 A. Allowance for reimbursable expenses in a case covered by Section 52 (3). In the case of paragraph 2 or 3, or § 55, which is not terminated, the eligible person or experts shall be granted or the expert, cf. § 52, paragraph. 8, aconto reserve, subject to any repayment. § 57, paragraph. " 4 and 5 shall apply mutatis mutis. `.

11. I Section 54 (1). 1, no. 6, the words ' are to be deleted or `.

12. I § 55, paragraph 1. 1, no. 5, ' European Court of Justice ' shall be replaced by the words ' European Court of Justice '

13. I § 55, paragraph 1. 2, when the case is to be determined by the tax administration, in accordance with Article 35 (b) (b), 3 ".

14. I § 55, paragraph 1. 3, shall be inserted after ' No 1 4, ":" in the case of judgments of judgments in cases where a judgment name or a chain of incompetence has taken a decision ` shall be taken by the courts '.

15. I § 55 pasted as paragraph FOUR :

" Stop. 4. Finally, compensation shall be reimbursed for reimbursable expenses incurred after a decision has been taken in a case of a complaint or proceedings to which the expenses are reimbursed, when the costs are directly linked to the outcome of the threat ; Decision and are necessary to implement it. However, the return of a case as a result of new information supplied by the tax or taxable person shall not be reimbursed at the time of the return delay unless the complainine or court has taken a position on the matter ; the question referred to in the complaint or the trial, as regards the new information and, in accordance with the general rules, the cost compensation shall be granted at the time of this home-display. `

16. § 57, paragraph. 4 and 5, ITREAS :

" Stop. 4. Where the amount is reimbursable, the amount shall be less than the amount referred to in paragraph 1. 3 shall be paid without prejudice, the crediting or the expert, if the payment has been made to this after the transfer of the requirement, cf. § 52, paragraph. 8, 2. pkt., reimbursable the amount paid out for the amount. The one after 1. Act. shall reimburse the compensation, the right to hold if the decision on the refund of the reimbursement is imprated or brought before the courts.

Paragraph 5. Is repaid repayment under paragraph 1. FOUR, ONE. and found the amount recovered later to be incorrectly collected, and shall be paid with interest. The interest shall be calculated at the rate of interest at the source tax of the source tax of paragraph 62 (2). 3, per started month from the date of payment of the amount of reimbursable expenses. `

§ 2

Law no. 1333 of 19. In December 2008, debt recovery for the public sector, as amended, inter alia, in section 2 of Act 2. 252 of 30. March, 2011, Section 21 of Law. 551 of 18. June 2012, Section 7 of Law. 603 of 12. June 2013 and Section 1 of Law No 1499 of 18. December 2013, and at the latest at Section 3 of Act 3. 1374 of 16. December 2014, the following changes are made :

1. I Section 4 (4). 1, no. 2, the following shall be inserted after ' sub-alimony ` : ', as private claims are covered up to public requirements ;

2. I § 4 a, 1. pkt., the following shall be inserted after ' separate wage retention of amounts to cover ' : a library fee for the rate of pay, fees and other costs, '.

3. I Annex 1 pasted as no. 32-35 :

" 32) Requirements for repayment of cost compensation according to Chapter 19 of the Tax Code.

33) Directory charges.

34) Libraries are entitled to compensation for lender material that the debtor has damaged or has not returned after its home loan. However, it is a condition that debtor in writing has recognized the claim in writing unless the claim relates to the replacement for lending and the library in question, and the library in question is offering a receipt by the delivery of borrowed materials.

35) Improvements resulting from a guarantee that claims have been made for the contractual obligations of a residential household to the property owner to relocate the dwelling on relocation. `

§ 3

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

1. I Section 4 (4). 3, is inserted after 1. Act. :

" If customs and tax administration are estimated that the company will not be able to continue without the registration ratio as mentioned in 1. pkt., shall also include the other registrations of the undertaking, unless the company within the time limit set out in 3. and, in the case of customs and tax administration, the other registrations must be kept. ` ;

2. I Section 4 (4). THREE, TWO. pkt., There's gonna be three. pkt., pasted after "registration" : "or registrations".

3. I Section 4 (4). 3, is inserted after 3. pkton, there will be 4. Act. :

" If customs and tax administration after 2. Act. indicate that the company ' s other registrations are also included, in the communication in particular, that the company should be included within the limit of 3. Act. notify the customs and tax administration if the other registrations are kept. `

4. I Section 4 (4). THREE, FOUR. pkt., There's gonna be six. pkt., pasted after "registration" : "or registrations".

5. Two places. Section 11 (1). 1, no. 1, and in Section 11 (1). FIVE, TWO. pkt., inserted after "contribution" : ", including residual tax".

6. I Section 11 (1). 1, no. 1 (a) changes "25,000 kr." to : "50,000 kroner."

7. Section 11 (1). TWO, TWO. and 3. pkt., is hereby repealed and the following shall be inserted :

However, " Clause may only be granted only if a natural or legal person who is the owner of the establishment actually operates the company is a member of the company ' s management board or manager or is a branch manager of the establishment, or in the last five years, or has been the owner or member of the Management Board or the Management Board or has been a branch manager of another undertaking which has incurred the State as a result of bankruptcy or other insolvency, or have created an unsecured assistance for customs duties, Tax management of more than 50,000 kroner. on taxes and levies, etc., which are levior under this law, or personal taxes and contributions, including residual tax arising from the operation of the other enterprise. ` ;

8. I Section 11 (1). FIVE, ONE. pkt., after ' 3 months ' period ` shall be inserted : ' and the estimated or recorded response from the possible period during which the company has been operated unregistered.

9. I Section 11 (1). FIVE, TWO. pkt., the following shall be inserted after ' operations ` shall be inserted : `, and the restanders concerning the taxes and duties referred to in this paragraph, etc. from the holder ' s former single-person undertaking which has been reported from the registration '.

10. I Section 11 (1). 13, the following shall be inserted after "law" :, and, in the case of single-man undertakings, also personal taxes and contributions, including the residual tax, which concern the operation of the undertaking '.

§ 4

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. The title before section 47 is deleted in this country '.

2. I § 49, paragraph. 1, pasted as 2. and Three. Point. :

' The opportunity for registration shall also apply to taxable persons established in this country and which operate in the supply of goods and services, but which have only delivered deliveries abroad. " non-resident " persons who have not been established in this country or have deliveries here cannot be registered. ` ;

3. I § 57 pasted as paragraph 9 :

" Stop. 9. Where an undertaking ' s registration has been revoked by the customs and tax administration, the undertaking ' s declaration shall be subject to the following paragraph (1). 1 shall be carried out within 14 days of the notification of the inclusion. ` ;

§ 5

The statute of limitations, cf. Law Order no. 1063 of 28. August 2013, as amended by law no. 1622 of 26. December 2013, the following changes are made :

1. I Section 18 (2). 4, ' etc ` shall be inserted after ' etc. ` : ' or settlement. `

2. I Section 19 (1). 6, pasted as Three. Point. :

' Is the limitation aborted by notification of a decision on set-off, cf. Section 18 (2). The date on which the decision on set-off is taken shall be considered to be the date of the new limitation period. ` ;

§ 6

In the law of foreigners, cf. Law Order no. 1021 of 19. September 2014, as last amended by Law No 1616 of 26. December 2013, the following change is made :

1. I Section 9 (1). 23, 1. pkt., the words ' restanceindres ' shall be replaced by the words " the local authorities ' board.

§ 7

Paragraph 1. The law shall enter into force on 1. January 2015, cf. however, paragraph 1 Two and three.

Paragraph 2. § 4, no. 3, enter into force on 1. January 2016.

Paragraph 3. Section 5 shall enter into force on 1. March 2015.

Paragraph 4. § 1, no. 3, shall have effect on complaints lodged against the tax administration on 1. January, 2014, or later. In addition, the determination of the complaints submitted by previously applicable rules and a taxon name, a judgment name, a chain of judgment, an engine name, or the Country of Agricultural Code before 1. January 2014 has not yet taken a decision.

Paragraph 5. Section 48 (4) of the Treasure Management Act. TWO, TWO. pkt., as drawn up by the paragraph 1 of this law. 6, shall have effect on cases in which the complainant receives information about the decision to be taken by the information given by the tax administration by the tax administration, the 1. January 2015 or later.

Paragraph 6. Section 52 (5) of the Tax Code. TWO, ONE. and 2. pkt., as drawn up by the paragraph 1 of this law. 8, as well as § 1, nr. 11 and 14 have effect from 1. January 2014.

Paragraph 7. Section 52 (5) of the Tax Code. TWO, THREE. and 4. pkt., as drawn up by the paragraph 1 of this law. 8, and section 55 (3). 4, as drawn up by the paragraph 1 of this law. 15, shall have effect on matters that appeal to an administrative appeal body or to be brought before the courts of 1. January 2015 or later.

§ 8

Paragraph 1. The law does not apply to the Faroe Islands and Greenland, cf. however, paragraph 1 Two and three.

Paragraph 2. Article 5 may, by means of a king, power in the territory of Greenland with the changes which the Greenland conditions say.

Paragraph 3. Section 6 may be set in force for the Faeroe Islands and Greenland by means of the changes to which the ferry and Greenlandic conditions are amended.