Publication of the levy on fuel consumption and so on for certain person and goods vehicles (fuel consumption tax slop)

For the purposes of this Regulation, the tax on fuel consumption and so on for certain person and goods vehicles (fuel consumption tax sloven) shall be announced, cf. Law Order no. 339 of 18. March 2013, with the changes resulting from paragraph 15, no. One and two, in the law. 513 of the seventh. June 2006.

The amendment that relates to section 11 (4). ONE, ONE. pkt., and as a result of section 15, nr. Three, in the law. 513 of the seventh. June 2006 amending the Act of Poverage, Corporate Tax law and various other laws is not included in this legislative notice, as the amendment of paragraph 11, paragraph 1, is not included in this legislation. ONE, ONE. pkt. subsequently cancelled at section 3, nr. Amendment No 14. 1338 of 19. In December 2008, on the amendment of the law on the registration of vehicles, the traffic law, registration tax sloven and other laws.

Aftaxable vehicles

§ 1. A tax is being given, including the addition to the treasury for this law, of the following vehicles, if the car is to be registered in the Vehicle Register, in accordance with the registration of vehicles :

1) Cars intended for the carriage of no more than nine persons, the driver has been included.

2) Tradecars with a maximum laden mass not exceeding 3,500 kilograms, cf. Section 5 (5). 2.

Cars are not subject to the tax of cars registered on the border plates or the test marks.

Paragraph 2. Until 31. In December 2015 the taxable shall be subject to paragraph 1. Not a single car that uses electricity or hydrogen as a propeller.

Tax Base

§ 2. The fuel consumption of the car in accordance with Council Directive 80 /1268/EEC of 16. In December 1980 on the approximation of the laws of the Member States relating to fuel consumption of motor vehicles with subsequent changes are converted to kilometres per kilometre per year. rounded up and rounded off with one decimal place.

Tax size

§ 3. Of all tax-taxable cars, the charge of the vehicle's fuel consumption is paid, cf. sections 2 and 4, expressed as kilometres per kilometre ; a litre as reported to Traffic Management or, as presented by a vision company for the first registration in Denmark. The tax will be replied to below A or B as follows :

Paragraph 2. If the fuel consumption vehicle is not reported, this is fixed per litre per litre. 100 kilometers, cf. § 2, as the sum of a fixed item of 3 litre per litre 100 km and a variable element that is calculated as 0,5%. by the weight of the car in kilograms. If the car is a diesel-driven, consumption per litre per kilo is fixed. A 100 kilometre by reducing consumption calculated after 1. Act. with 12.5%. A vehicle ' s own weight means the weight of the car with accessories which the vehicle normally entails. The weight of operational funds, including fuel, lubricating oil and refrigerated water, and are not included.

Paragraph 3. By nature and biogas-driven cars are paid for by diesel-driven cars. The indication of the nature and biogas-driven car emissions of CO2 expressed in grams per grams per year. Miles, this discharge is converted to a number of kilometres per kilometre. liter diesel. The conversion shall be carried out by dividicing a fixed factor of 2.650 with the information expressed in grams per gram of the volume of CO2. Miles. If the emission of CO2 is not provided, the levy shall be paid after the amount referred to in paragraph 1. TWO, TWO. PC, calculated recalculation.

Paragraph 4. Of electric cars, the charge is paid for by petrol-driven vehicles in accordance with paragraph 1. TWO, ONE. Pkt., set for conversion. Of cars that are not benzoted, diesel-driven, by nature-and biogas-driven or eluced, taxes are paid by diesel-powered cars in accordance with paragraph 1. TWO, TWO. Pkt., set for conversion.

Paragraph 5. The people in paragraph 3. 1 Under A specified amount applies to tax periods starting on 1. January 2015 or later, however, no later than 31. December 2017. The people in paragraph 3. 1 under B, the amount specified applies to tax periods starting on 1. January 2015 or later, however, no later than 31. December 2015.

Paragraph 6. From the calendar year 2016 and to the calendar year 2020, they are regulated in paragraph 1. 1 under B amount of compensatory tax, on the basis of the annual average of the net index of the network, in the year 2 preceding the calendar year in which the rate to be applied. The amounts shall be increased or reduced by the same percentage as the one with which the net price index is changed in relation to the level in 2013. The percentage change is calculated with one decimal. The amounts resulting from the percentage adjustment shall be rounded up to the nearest entire chronosum, which is delegate by ten.

Paragraph 7. For the calendar year 2018, they shall be raised in paragraph 1. 1 less than A and B specified amounts for excise duty by 5.5%. The amounts resulting from the percentage increase shall be rounded up to the nearest entire chronosum, which is delegate by ten. The amount thus increased shall apply to excise duty levied in the calendar year 2018 to and by 2020.

Paragraph 8. Adjustments pursuant to paragraph 1. 5 and the one in paragraph 1. 6 fixed increase shall have effect on the individual vehicle and with the first tax period beginning on 1. January or later in the calendar year.

§ 3 a. For vans as referred to in section 1 (1). 1, no. 2, a supplement for private use and for mixed private and commercial purposes, after § 2 a in the toxicology slots.

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

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

Tax period and repayment

§ 4. The tax period shall be six months as specified in section 3. A levy shall be paid from the day on which the registration takes place.

Paragraph 2. The tax shall be due at the start of the tax period and shall be paid prior to the whole period.

Paragraph 3. Where a taxable car is reported to the Vehicle Register, its tax period shall be truncated during the remaining days of that period. Registered a replacement vehicle shall be subject to the taxable person in accordance with the requirements referred to in paragraph 1. 1 established rules. In the case of notification to the Vehicle Register of the second owner (user) of the car, the tax period shall be truncated for the remaining days of the period in question and the taxable person shall be relodging after the period referred to in paragraph 1. 1 established rules.

Paragraph 4. Repayment of tax as a result of the tax-period truncation referred to in paragraph 1. 3 takes place to the person whose name the car is registered on the tax due. The repayment shall be made without prior application.

Charges

§ 5. The tax shall be incumliable to the person whose name the car at the start of the tax period is recorded. If the vehicle is registered for a user as well as an owner, the levy shall be borne by the tax on both.

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

Paragraph 3. The withdrawal of the car shall be incumlitiable to the tax period in which the withdrawal has taken place, including the paying seller.

Paragraph 4. In the case of proof that the car is shown by the 15th. in the month before the beginning of the fiscal period begins to the second owner (user), the tax on the new owner (user) is the sole owner of the new owner (s), even if the replacement is not notified to the Vehicle Register.

Paragraph 5. If notification to the vehicle register resulted in an unwarranted registration of a vehicle in a name other than the notifier, the levy shall be borne by the notifier.

Paragraph 6. If a car in violation of the law on registration of vehicles is not registered in the Vehicle Register, the levy shall be incumbable to the registration of the vehicle.

Exemptions, etc.

§ 6. Exemption of the levy shall be :

1) Cars that belong to the king and queen, as well as members of the king's house, who are descendants of the first stage of Danish kings, or for who, under the section 11 of the Basic Law, is set of year money, as well as the widows of their wives.

2) Cars that belong to the defense and the state regional rescue preparedness.

3) Cars specially designed for fire-extinguishing and rescue operations only for the purposes of the emergency services and vehicles belonging to and exclusively for contingency operations and are not employed in commercial terms with private individuals ; entrepreneur.

4) Ambulances.

5) Gas-driven cabling vehicles and medical vehicles used exclusively for the commercial services of a sitting patient.

Paragraph 2. For diesel-driven carers and diesel-powered vehicles, which are used exclusively for the commercial services of a seated patient, they shall be double the costs referred to in section 3 (3). 1, under B, shall be fixed for compensatory tax.

Paragraph 3. When it's been 35 years from a car's 1. registration, from the following tax period, only the charge or addendum shall be paid by the usual charge or supplement. It is a condition that the car will appear at 1. Registration.

Paragraph 4. The tax minister may, as far as is necessary in order to comply with Treaty obligations, lay down rules on the freedom of taxation for vehicles belonging to :

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

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

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

§ 7. Persons with permanent discerability, which may obtain support for the acquisition of a car, be exempted from the tax, if the car is the gas reven. The car is a diesel-driven, paid in accordance with the provisions of section 3 (3). 1, under B, shall be fixed for compensatory tax. The exemption and reduction shall apply only as long as the vehicle is registered and used by the person concerned.

Paragraph 2. The Social Affairs Minister shall lay down detailed rules for the decisions on the exemption and reduction in accordance with paragraph 1. 1.

Paragraph 3. Paraguation 1 and 2 shall apply mutatis muctis to the use of private use in accordance with section 3 (a), but not in addition to particulate particulate emissions after Section 3 b.

§ 8. No payment shall be paid by a vehicle exempt from registration after paragraph 2 (2). 4, on the registration of vehicles.

Other provisions

§ 9. When a vehicle is searched, the notifier shall indicate whether the car is intended to use petrol, diesel or electric as a driving force or other engine. For vans as referred to in section 1 (1). 1, no. Paragraph 9 (2) shall apply. ONE, TWO, FOUR. pkt;, in the law on the weighting of motor vehicles and so on mutatis mutilause.

Paragraph 2. The taxable duty shall immediately notify the customs and tax administration any change that is relevant to the calculation of the tax.

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

§ 10. (The case).

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

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

Paragraph 3. Interest rates pursuant to Section 7 of the levying of taxes and duties, etc. and fees pursuant to section 6 of the levying of taxes and levies, etc. shall not be reimbursed for repayment of the tax pursuant to Article 4 (2). 3.

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

§ 13. (The case).

§ 14. (The case).

Penalty provisions

§ 15. Penal penalties shall be punished by the inaccurate or gross negligent or misleading information for use by :

1) decide whether the tax of a car is to be replied to,

2) calculation of the size of the tax ; or

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

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

1) omits in accordance with paragraph 9 (4). ONE, TWO. pktor, or paragraph, 2, to give the customs and tax administration information about changes to a vehicle or a change to the use of a vehicle which is relevant to the calculation of the tax ;

2) evades the tax by using a non-registered car of a registration,

3) use or decores a vehicle exempt from duty, contrary to the conditions of exemption from the tax exemption ; or

4) incidentally, a vehicle is used or registered in breach of the vehicle ' s registered nature and use.

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

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

§ 15 a. Customs and tax administration may indicate the person who has committed a breach as referred to in paragraph 15, that the case may be terminated without legal proceedings if the person concerned is guilty of the infringement and declares itself prepared within a greater depth ; the time limit set at the request of the request may be extended to pay for the payment of an indicated penalty.

Paragraph 2. Law of the trial of $832 (2). 2 and 3, concerning the contents of the indictment and if any further proceedings are followed, shall apply mutatis mucha-eggs in accordance with paragraph 1. 1.

Paragraph 3. If the fine is not paid in good time, the amount shall be recovered with interest on the restancein custody of the rebar. There's the panting out for the amount. The recovery may take place at wage retention in accordance with the rules on the subject of the source tax law. The provisions relating to the surrender in Articles 15, 15 (a) and 15 (b) shall apply mutatis mutable.

Entry into force

§ 16. The law shall enter into force on the day following the announcement in the law.

Paragraph 2. The law shall apply to cars registered for the first time on 1. July 1997 or later, cf. however, paragraph 1 4.

Paragraph 3. For cars, for the first time in the period 1. July 1997 to 31. In October 1997, the law has the effect of starting with 1. November 1997.

Paragraph 4. Car's registered for the first time in the period 30. January 1997 to 1. July 1997 shall be subject to the law in respect of which it is shown to the registration authority that the car is covered by the Section 1 of the law. The change has effect from the day of the notification, but at the earliest of one. November 1997.

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

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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 the extension of the tax exemption for hydrogen and electric cars) shall include the following entry into force :

§ 13

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

Paragraph 2-54. (subtly).

Paragraph 55. For tax periods starting on 1. In January 2013, or later, the 31 st has started. December 2014, the levy shall be charged for the person-and goods vehicles in accordance with the rules laid down in section 3 (3). 1, cf. Section 3, paragraph 3. 4, in the fuel consumption tax sloven below the amount below A or B, as follows :

Paragraph 56-59. (subtly).