Car Tax Law

Original Language Title: Autoverolaki

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1994/19941482

In accordance with the decision of Parliament provides for the scope of the law: Chapter 1 section 1 (9 January 2009/5) passenger car (category M1), MPV (category N1) and a bus-car (category M2), with a mass of less than 1 875 kilograms, a motor wheel (L3 and L4-category), as well as the rest of the L-category vehicle registration on the vehicle before the vehicle register (541/2003), as referred to in the vehicle register (register) to be carried out on the market or putting into service in Finland, the State car tax in accordance with this law.
Unless otherwise provided for in this law, the classification of vehicles and the technical characteristics of the vehicles, the law shall apply to the vehicle (1090/2002) and under it.

for the purposes of article 2 of the law on the introduction of the use of a vehicle in Finland, This transport in Finland, even when the vehicle is not registered in Finland.
Taxable vehicle use does not, however, be deemed to be a permanent resident in a State other than Finland, a natural person for his own needs for the temporary importation of the owner of a vehicle registered in a State other than that in Finland the use of exclusively for his own needs, for a maximum period of six months, maintained or interruptible basis during the 12-month period or the amount of duty drawback under article 32 in the longer life of the borrower during the period of this, if the user is not associated with the purchase of a vehicle in Finland. (21.12.2012 read/971)
The use of the vehicle, in some cases, the duty free and tax free for the use of the restrictions provided for in Chapter 6.

section 3 of the vehicle that has previously been taxed, taxed again for the first time, introduced or is in the process of vehicle, if it is used after the 50% or more of the parts of the vehicle has been changed. If the itsekantavalla in the case of a vehicle fitted with bodywork bodywork is replaced, the vehicle is taxed again. The Council of State, taking into account the importance of the regulation lays down rules on the whole and the parts of the vehicle, vehicle components, the average share of the cost of the vehicle, as well as the aspects of public ajoneuvotekniset, how the percentage should be calculated for in the. (12.12.2014/10)
L:lla 1044/2014 amended the Act entered into force 1.1.2015. The previous wording: a vehicle that has previously been taxed, taxed again for the first time, introduced or is in the process of vehicle, if it is used after the 50% or more of the parts of the vehicle has been changed. If the itsekantavalla in the case of a vehicle fitted with bodywork bodywork is replaced, the vehicle is taxed again. The Ministry of transport and communications, taking into account the importance of the regulation lays down rules on the whole and the parts of the vehicle, vehicle components, the average share of the cost of the vehicle, as well as the aspects of public ajoneuvotekniset, how the percentage should be calculated for in the. (according to the/266)
The contribution shall be calculated on the vehicle referred to in subparagraph (1), that is, for the first time enabled or registered in Finland (parent), without taking into account the changes made to the vehicle later. The register of insurance on the basis of a scratch, tuhoutuneena deleted the stated vehicle does not, however, be considered as if it is taken or shall be entered in the register.
Chapter 2 Tax obligation and responsibility (9 January 2009/5) (9 January 2009/5) Required to carry out the car tax is the owner of the vehicle, which shall be entered in the register. Hire-purchase in the shop by a taxable person, however, is the buyer, which shall be entered in the register as proprietor of a vehicle.
If the vehicle is imported or manufactured article 39: the meaning of a registered agent is responsible for this car, rather than by the taxable person referred to in paragraph 1. The registered agent is also responsible for the car tax, a vehicle which he has obtained from the other verottamattomana other than the data subject matter from a man. Liability for tax in accordance with the provisions of paragraph 3, may, however, transfer, in which case the transferee is liable for the tax. The transfer of the benefits provided for in this law shall apply to the taxpayer. (4 March 2011/193)
The tax on the transfer of responsibility must be made the subject of a written agreement. The transferor shall communicate the transfer to the tax authority. If the notification is neglected, the donor and the recipient or recipients of the tax corresponding to the donors and donations together. For the purposes of the supply of the vehicle title to or interest in the administration of Justice.
If the tax is not collected from the data subject, to a taxable person as referred to in sub-section 1 of the owner or holder of the, except that he has paid the amount of car tax if he shows a registered agent, or to his authorized representative.
The vehicle, which has been introduced without registration, or which cannot be identified as a taxable person within the meaning of subsections 1 to 3 of the tax from the tax liable or responsible for, is käyttöönottaja. If käyttöönottajaa is not identified or cannot be made tax on this amount, the owner of the vehicle is a taxable person.

section 5 (9 January 2009/5) If the structure of the vehicle or any other tax or tax registration is amended as follows: the active element, a taxable person is the owner of the vehicle, which is the purpose of the structure of the vehicle, or other changes in the tax-based factor, or, if the owner cannot be identified, the ownership change came to the attention of the tax authorities in the course of this kind.
If the vehicle is chargeable to tax under section 3 of the vehicle after being in professional vehicle repair company for repairs and parts of the vehicle is changed, the owner of the vehicle is an impressive way to the taxation of a taxable person, if the correction has been agreed in the contract that the owner is responsible for the tax. If the parties to the contract, the owner of the repair can not be identified, the tax is collected so far, that changed the way leading to the taxation of the vehicle again. If this is not identified or cannot be made if the tax is not to get the above mentioned amount, the tax is collected in the course of such change of ownership came to the attention of the tax authorities.
Chapter 3, section 5 (a) of the amount of the tax (9 January 2009/5) (5) (a) section has been lifted for three days from January/L:lla 5.

section 6 (9 January 2009/5) in respect of a passenger car and commercial car to be carried out in accordance with table 1 of the annex to the tax of the tax is a percentage of the value of the car tax, unless otherwise provided for in article 8. The tax rate is determined by the person in the car, or, for the first time since the beginning of 2008, the deployment package for the car, on the basis of the combined consumption of the equivalent carbon dioxide emission, which is marked with the or should be entered in the register of the car.
If the information referred to in subparagraph (1) the emission of carbon dioxide is not the case, the tax rate is determined by the mass of the car tax, table 1, and the use of force on the basis of the CO2 emission of the constructed. If the car's power (in kW) and the total mass (in kilograms), the quotient is greater than 0.15 or deferred the discharge of carbon dioxide shall be increased by 1.5 by multiplying it by a century. The amount of carbon dioxide emission will be rounded to full grammoihin.
Referred to in subsection 2, the deferred tax is determined by the percentage of the emission of carbon dioxide instead of the car connected to the consumption of the corresponding arises in carbon dioxide emission on the basis of the taxable person for the purposes of or in connection with the registered agent of the ensiverotuksen present a report and, if it is: 1) in the case of a person established in the context of the EC type-approval to the fuel consumption of motor vehicles as defined in Council Directive 80/1268/EEC of 1 July 1982 adapting to technical progress as laid down in Commission Directive 93/116/EC of the European Parliament or a replacement in accordance with the requirements laid down in Community law, and in the case of the specified package, amending Directives 70/156/EEC and 80/1268/EEC relating to vehicles of category N1 vehicle carbon dioxide emissions and fuel consumption of the European Parliament and of the Council as regards the measurement of the Directive 2004/3/EC or a replacement in accordance with the requirements laid down by Community legislation; or 2) at the time of taxation, as defined in current Community legislation, in accordance with the requirements laid down in.
If the vehicle referred to in paragraph 1, the use of force is exclusively for electricity, the tax rate is the proportion of the tax table 1 of the annex to the lowest tax. (on Friday, 16/1316), section 6 (a) (9 January 2009/5) 6 (a) in the section has been repealed for three days from January/L:lla 5.

section 7 (9 January 2009/5) line-out of the car, with a mass of less than 1 875 kg 31.7% of the car tax, the tax is to be carried out.
The motorcycle and the rest of the taxable supply of L-category vehicle tax according to engine capacity or the power of the following percentage of the value of the vehicle tax: the tax rate for the Entire class to a maximum of 130 cm3 9.8 131 – 255 cm3 12.2 256-355 cm3 15.9 356 – 19.5 506-755 522 cm3 cm3 cm3 or more 24.4 22.0 756 electric L-category vehicle 12.2 8 section (9 January 2009/5) section 6 and, according to the tax table 1 in the annex shall be deducted from the tax arising from the amount of the tax in accordance with table 2 in the case of category N1 class of commercial vehicle, which is equipped with the driver's seat to be occupied or up to the next to the mount, which is more than 2 500 kg, and the total mass that meets one of the following conditions: 1 the difference between the mass and the mass) (carrying capacity) is at least 680, but less than 1 000 kg and the power (in kW) and the quotient of the total mass (in kilograms) is not more than 0.05;
2) carrying capacity of not less than 1 000 kg and the total mass of the power and the quotient is not more than 0.06.

In addition, what provides commercial vehicle, which is transported in a wheelchair permanently people, can be equipped with devices which are intended for affixing a wheelchair.
Package car private mass is determined by the equipment in which the vehicle is ensiverotuksen at the time.
The proportion of the tax, however, is not less than the proportion of the tax table 1 of the annex to the lowest tax. (11.5/230), section 9 (according to the/266) if the vehicle is taxed on the basis of article 3, uudelleenverotus will take place on the basis of the criteria which should be applied to them is of a type similar to a new vehicle at the time, the date on which the tax liability was born.
If the tax is levied in accordance with section 46-48, shall be subject to the provisions in accordance with which the tax has previously been provided.

section 10 (according to/266) vehicle is when it is used, if it has been registered or in use. (4 March 2011/193)
The vehicle, which is not to be regarded, when used, shall be deemed, for the purposes of this law as a new vehicle.
As a new imported vehicle the use of which is based on article 35 (b), shall be deemed for the purposes of this law as a new vehicle. (9 January 2009/5) in Chapter 4, section 10 (a) of the tax value (9 January 2009/5) 10 (a) in the section has been repealed for three days from January/L:lla 5.

section 11 (9 January 2009/5) the taxable value of the vehicle is its overall taxable vähittäismyyntiarvo.

section 11 (a) (9 January 2009/5) 11 (a) in the section has been repealed for three days from January/L:lla 5.

section 11 (b) (according to the/266) General vähittäismyyntiarvolla of the vehicle shall mean the price that one would be available to the public the same vehicle sold to a purchaser in the Finnish market, consumers had at the time, the date on which the vehicle will be notified or should have been notified. If the value is based on the general sales prices is not available, a general set of vähittäismyyntiarvo the price at which similar vehicles in General will be notified for sale, minus the usual discounts for the corresponding lot.
The General vähittäismyyntiarvoon of the vehicle shall be deemed to be part of all of it, and the vehicle buyer, directly or indirectly, disclose to the seller or a third party in Exchange for the vehicle. The value of the read batch name, date or any other similar circumstance has no effect on whether the items to be included in the vähittäismyyntiarvoon. Normal delivery of the vehicle to the customer arising from the financial costs and the usual costs of up to EUR 600 does not, however, include the value of the vehicle.
If the value of the used vehicle tax is not due to the small market data within the meaning of subparagraph (1) to be determined, in the alternative, the vähittäismyyntiarvo can be set up on the basis of the corresponding new vehicle depends on the value of the General vähittäismyyntiarvon, which is the value of a 1% reduction, on the basis of the age of the vehicle per month in each of the previous to the end of the month the calculated residual value. Model-to-model can also be applied to the value of the reduction in the number of different constructed statistical information on the market, if there are grounds to depart from the basis of the value of alenemasta by default, and if on the basis of the available information does not, however, be able to properly configure the taxable vehicles of a vehicle in the General vähittäismyyntiarvoa. The age of the vehicle for the purposes of this article provides for the full months on the basis of the time that the vehicle has been, as well as in the registry that you are using. (as at 29 December 2006/1450), section 11 (c) (according to the/266) for the purposes of determining the vehicle affecting the General form of vähittäismyyntiarvoa in Finland are taken into account, the statement of the determination of the market available to the factors affecting the vähittäismyyntiarvon of the vehicle as well as the value of the vehicle and to the characteristics of the vehicle, such as affecting the vehicle, the type of use of the model, the power, and equipment. In addition, account may be taken of the vehicle age, mileage and condition as well as other individual characteristics.
General vähittäismyyntiarvo in Finland, Finland may, where necessary, set up the vehicle market in addition to the information received from the other countries on the basis of the information received in the vehicle market.
General vähittäismyyntiarvoa is not exclusively determine the prices between buyer and seller and does not meet the exceptional market circumstances, on the basis of the prices.
The General vähittäismyyntiarvoa of the vehicle cannot be determined solely by reference to the purchase price paid for the vehicle or it arises on the basis of the sales price or redemption received compensation. (9 January 2009/5)
As a new imported vehicle in accordance with section 35 (b), the use of and in the course of the accumulated mileage not be taken into account in determining the amount of the vehicle affecting the General form of the vähittäismyyntiarvoa. (9 January 2009/5) 11 (d) of section (meeting/266) can be considered to be identical if they are the same name, the material and equipment. If you are comparing different countries tyypitettyjä vehicles, in addition to the information in the documents of the vehicle must in fact be technically similar. Minor differences do not, however, prevent the vehicles from the same, if they cannot be considered to be relevant to the value of the vehicle or of the vehicle, to the needs of the consumers.

(e) section (meeting/266), as a new vehicle is considered responsible for the vehicle, which is the use of power, the design of the same type and name, the car as taxable vehicle. In addition, the technical characteristics of the vehicles, such as engine, gearbox, transmission method and equipment must match. Minor differences do not, however, prevent vehicles.
If the new vehicle cannot be identified, will be selected mainly in a new vehicle, the age of the vehicle and shall be permitted by the properties of the taxable differences due to, inter alia, in the light of technical progress, in the name and in the technical characteristics of the vehicle model.

section 11 (f) (according to the/266) for tax purposes, the age of the vehicle, read the vehicle's first registration months primarily. If this date is not known, to be counted from the end of the month of manufacture of the vehicle. If that date is not known, the age of the vehicle, shall be determined on the basis of the end of the year, the date on which the vehicle is most likely for the first time registered, enabled or made. The age of the vehicle is calculated from the date on which the tax notice is issued or should have given.
If the vehicle has been manufactured in the past which were used in transport or parts of the vehicle, the vehicle shall be considered as the date of completion on the point in time at which the original parts of the vehicle by at least 50% is to be considered the move.

section 11 (g) (according to the/266), the coming of a new vehicle model, the importer or the manufacturer who will sell the model in the form of the business, is before the submission of the tax return required, to inform the customs authority the price at which the vehicle model in General will be notified for sale in Finland, as well as other information required by the customs authority. The price of the item will be indicated in the commercial model, the vehicle shall be identified and by which it is commonly marketed. The price will be in effect at the time of acceptance of the new model for the first time will be announced.
The customs authority shall, on the basis of the notifications of new car taxation in the values and maintain the statistics.
Provided for in subparagraph (1) above also applies to the price adjustment. The customs authority shall, on the basis of changes in the value of these data in the statistics. Amendments shall enter into force on the day of their publication. (as at 29 December 2006/1450) from 12 to 12 to 13 of section 13 is repealed for three days from January/L:lla 5.

Article 14 When a vehicle is amended in such a way that the type of code that is included in the registration data should be amended, if the vehicle again, change the value of the work or equipment tyyppikatsastettaisiin may be subject to tax, even when the change is made for a maximum period of four years from the end of the year, the date on which the vehicle is for the first time been subject to tax. Tax be imposed on the owner of the vehicle, it would have had to pay, that is, at the time of the change.
The traffic safety agency to supply referred to in subsection 1, the register formality connected with the vehicle at the time, when you will be changed. (22 December 2009/1324) section 15 (according to the/266) the vehicle's value for tax purposes when determining the vehicle shall be deemed to be part of it, at least the equipment, maintain their operation, according as it is, should be, so that it can be adopted in transport, as well as any other equipment, which the State of completion of the vehicle type-approval, or in the country, according to the study published in the fall, in addition to the standard equipment of the vehicle, and the car heating system. The lack of such equipment do not require a reduction in the tax value or epäkuntoisuuden.
If the vehicle has serious shortcomings, which it apparently would not be acceptable for transport, or if the vehicle is to be satisfactorily identified shortcomings of the tax value, for the purpose of a determination of the tax may be submitted until the defects have been removed.

section 16 (according to/266) section 16 is repealed according to the L:lla/266.

section 17 (9 January 2009/5) If the value of the impact of taxation measure is taken, apparently with the intention that the amount of tax due will be reduced, according to an estimate of the amount can be confirmed, where the tax is due.

section 18-18-20 section 20 is repealed for three days from January/L:lla 5.
Chapter 5 of the tax exemption and reduction of section 21 of the


Under the conditions laid down in the regulation, the car tax is a free emergency auto, sairasauto, invataksi, car, truck, and exclusively for the transport of the bodies and the hautajaistoimintaan flower devices to be used for the body of the car. Under the conditions laid down in the regulation, the car tax is free also in the motorhome, whose mass is at least 1 875 pounds. (7.5.1997/413)
A category M1 vehicle with a mass of at least 6, 000 kilograms, is tax free. (9 January 2009/5)
The tax is free, L1-, L2, L1e, L2e-and L6e vehicles. (according to the/266) section 22 of the Tax is free from the vehicle, which comes with special plates with foreign powers operating in Finland diplomatic and other representations are in the same position or posted in the official use of diplomatic representatives, consuls, agencies, representations of the foreign consuls, or the nationality of those sent to the members of the administrative and technical staff and their family members in the household of personal use, as the Vienna Convention on diplomatic relations (Treaty Series 4/70) and the Vienna Convention on consular relations (Treaty Series 50/80).
The vehicle referred to in subparagraph (1) above shall not be sold or otherwise made available or tax without rent, lease, or give a price for the rest of the vastikkeettakaan to be used for the legitimate representation of the vehicle, or the same as the person before expiry of the period of three years after signing up for the question of the use of the vehicle.
If the person referred to in paragraph 1 when they move away from Finland before the time-limit laid down in paragraph 2 has elapsed, the vehicle sells at its disposal to have been here, it has to be carried out every time the tax on one of the kolmaskymmeneskuudesosa the remaining full month or part thereof.
The Ministry of Foreign Affairs confirmed the existence of the conditions in accordance with the conventions referred to in paragraph 1.

22 (a) of section (7.5.1997/413) of the European communities in Finland, in Finland, as well as the service of the institutions of the future permanent use of the person who lived in Finland and the rest of the future ownership of the vehicle is tax free.
The vehicles referred to in subparagraph (1) above shall apply to the section 22 (2) and (3).

23-24 of 23 – section 24 is repealed for three days from January/L:lla 5.

Article 25 article 25 (12.12.2014/1073) is repealed by L:lla 12.12.2014/1073, which entered into force on 1.1.2015. The previous wording: article 25 (23 May 2001/421) in the country of residence of the person by moving one of the place where taxable transactions are performed for the household of the vehicle tax will be reduced by a maximum of EUR 13 450, if: 1) converter is immediately before moving to have been abroad for a continuous period of at least one year;
2) the vehicle is immediately before the move was a migrant's ownership of his or her spouse, or a Senior Executive Manager, and migrant and is used there for at least six months;
3) in a case where a migrant has in the past brought to the ground at a reduced rate of tax or the tax on the supply of a vehicle, tax-free aviation, on expiry of the period prescribed or provided for before moving to Finland; the vehicle is imported to Finland, as well as 4) after moving to within 12 months after the change, or up to three months before moving day, and is expressed to be taxable, within 18 months of the change.
(4 March 2011/193) The right referred to in subparagraph (1) above, is not it, that at the time of the move is less than 18 years of age and not in Finland earlier in the asuneella, which is mostly studied abroad during one year prior to moving. The latter reduction is granted, however, if he shows that the conditions laid down in paragraph 1 have been complied with for homogeneous time periods abroad at a time when he has not been studied.
The tax reduction as referred to in sub-section 1 shall also be granted before moving into a temporary oleskelleelle in Finland, if he shows that under the conditions laid down in paragraphs 1 to 3 were completed immediately prior to his arrival in Finland for a temporary stay. The vehicle is reported to be taxable within 18 months of the date of the commencement of the temporary stay. (4 March 2011/193), section 25 (a) (according to the/266), section 25 (a) has been revoked according to the L:lla/266.

Article 26 (12.12.2014/1073) section 26 is repealed by L:lla 12.12.2014/1073, which entered into force on 1.1.2015. The previous wording: article 26 (23 May 2001/421) Notwithstanding the provisions of article 25, paragraphs 1 and 2 and 3 provides the use of vehicles in a foreign country, the migrant's residence and tax discount shall be granted even when the converter is before moving to or before the section referred to in paragraph 25, the temporary customers start a home or work, having regard to the circumstances of the contract or of the determination of the cause of the binding in a migrant or a conventional vacation trip the work of a random or other comparable, the shorter the stay temporarily in Finland as a result.
The period referred to in article 25 (2) of the University, or other educational institution study exchanges are considered to the degree program of study on the performance of the preparation for and the associated training, unless the activity not to be regarded as an independent research activity.

section 27 (12.12.2014/1073) section 27 is repealed by L:lla 12.12.2014/1073, which entered into force on 1.1.2015. The previous wording: in the context of article 27 of the imported vehicle, with Immigration under article 25 of the granted tax reduction or exemption from value added tax, does not sell, rent, lease, or otherwise without taxes transferred and not give vastikkeettakaan to the family of someone who is not on the migrant to be used before the vehicle has been owned by the migrant or his or her spouse or the ownership of the lead manager and the migrant's running for at least three years, which, however, at least for a period of one year. (7.5.1997/413)
Referred to in subparagraph (1) above, the migrant's family includes his spouse living in the household and their unmarried children. With the migrant's spouse shall be treated as marriage marital reach common household continuously for a living person. (4 March 2011/193)
For the purposes of this article, for the use of the vehicle shall be deemed not to it for a while before moving in, that the vehicle has been in a free zone or elsewhere in Finland, except in the case referred to in paragraph 1 of article 26 relating to the use of the temporary stay. If the vehicle is covered by the tax reduction under the third paragraph of article 25, shall be deemed not to use for the period from the date on which the person referred to in subparagraph has arrived in the country for a temporary stay until the date on which a vehicle is granted by a decision of the tax reduction of taxation. After moving to the use of a vehicle in Finland shall be deemed to begin on the date on which a vehicle is the taxation decision issued in the tax reduction provided for in article 25. After moving to lifetime, it is considered, however, only the length of time that you want, as well as the vehicle that the converter are in Finland, at the same time. (23 May 2001/421) section 27A (12.12.2014/1073) section 27A is repealed by L:lla 12.12.2014/1073, which entered into force on 1.1.2015. The previous wording is: section 27A (23 May 2001/421) Notwithstanding the provisions of article 27, the converter may, before the expiry of the period provided for in article to dispose of the vehicle tax, without the insurance company that was deleted from the register of damage suffered, or abroad. If you register a vehicle on or released again, the implementer of the vehicle tax, the Registrant shall be carried out, or, as provided for in article 30.
If the vehicle is disposed of within the meaning of subparagraph (1) that the country of residence of the vehicle, the tax may be reduced notwithstanding the provisions of article 25, paragraph 3. In this case, the first sentence of article 25 set out in paragraphs 1 and 2, as well as the use and ownership of the vehicle the migrant ulkomaillaoloa abroad, however, the beginning of the time limits shall be deemed to run until 30 months after the date on which the earlier for the imported vehicle is covered by the tax reduction provided for in article 25.

Article 27 (b) (12.12.2014/1073) 27 (b) the section has been repealed L:lla 12.12.2014/1073, which entered into force on 1.1.2015. The previous wording is: 27 (b) section (4 March 2011/193) the reduction referred to in article 25, the car tax is also to be granted the following conditions are met: 1) to the earth-changing person has resided before moving to Finland in Finland, as in the rest of the article 25 of the law and this time immediately prior to the migration of at least six months in the region or State in which the vehicle is to the fight against terrorism, the State of war, or for other substantial reasons for the deteriorating due to these rinnastuvista use or store;
2) the vehicle has been owned by the migrant before moving to Finland for a period of at least six months;
3) during the period in paragraph 2, the vehicle is maintained in Finland;
4) the vehicle is not registered in Finland, and in Finland before moving to it during the period in paragraph 2 not present anywhere else; and 5) a vehicle referred to in paragraph 2, at the beginning of the period of ownership of the customs declaration giving the vehicle identification data, information on the purchase of the vehicle, stay in the area referred to in paragraph 1, as well as the planned vehicle storage; The provisions of the Declaration, the Customs may issue more specific. (21.12.2012 read/971)
The vehicle referred to in this article may not be moving during the day before use in Finland or anywhere else or transferred, whether for a second use.

The deadline for the handover of the vehicle is to be calculated from the beginning of the stay provided for in paragraph 1, subparagraph 1 or in the notification referred to in paragraph 5. If the dates are different, the time limit for the start of these later.
Unless otherwise provided for by this article, this article shall apply to the vehicle taxation referred to in 25-27 and the provisions of article 27 (a). This article does not apply to the vehicle, which is in use elsewhere than in Finland.

section 28 (12.12.2014/1073) Car tax will be reduced by a maximum of EUR 4 800 out of the car, which, for the first time in Finland, while registering will be marked for use in taxi traffic law (217/2007), section 2, paragraph 1, or the equivalent of the Åland Islands province of the order referred to in the law and that mainly is used to this kind of transport. Discount of up to 15 000 euros, if the taxi is smooth or it is equipped for the use of approved safety belts on school transport, and it is approved for the carriage of a passenger of at least seven in addition to the driver, one or more of which may be travelling in a wheelchair.
The tax reduction will be reduced, however, by one kolmaskymmeneskuudesosalla for every full or incipient per calendar month in which the vehicle is other than in Finland have been in use prior to registration of the above mentioned.
The adjustment provided for in the appeal and also apply if the vehicle on which tax has already been carried out, in the manner provided for in paragraph 1 shall be introduced.
L:lla 1073/2014 in accordance with § 28 of the entry into force of the amended 1.1.2015 came. The previous wording: article 28 of the car tax will be reduced by a maximum of EUR 9 600 in Finland for the first time, to register the car, which will be recorded for use in taxi traffic law (217/2007), section 2 of the order referred to in paragraph 1, and that such services are mainly used by its owner. Discount of up to 15 000 euros, if the taxi is smooth or it is equipped for the use of approved safety belts on school transport, and it is in addition to the driver's seat at least seven seats. The tax reduction will be reduced, however, by one kolmaskymmeneskuudesosalla for every full or incipient per calendar month in which the vehicle is other than in Finland have been in use prior to registration of the above mentioned. (on Friday, 16/1316)
The adjustment provided for in the appeal and also apply if the vehicle on which tax has already been carried out, in the manner provided for in paragraph 1 shall be introduced.
The use of Luvanvaraisessa in the field of passenger transport and the granting of the reduced rate of tax set out in subparagraph (1) of the other conditions laid down by regulation to determine.

section 29, paragraph 28, the advantage may be granted as per the operating licence referred to in that article just for one car at a time. If the vehicle is removed from the registry entry of the vehicle or the vehicle will be handed over to another professional to the holder of the licence, to use the vehicle for professional transport, transport the holder of the authorization can be used again to grant said. If the authority was the transfer of the vehicle tax maksuunpanoon notification, the advantage may be granted again even before the end of the period provided for in article 48.
Notwithstanding the provisions of subparagraph (1), provides that the tax reduction, which has been granted pursuant to article 28, may be in the short term to mark the vehicle register of licence towards more than one business as the owner of a registered design or the holder of the transport, if this is necessary for the maintenance or repair of the car. If more than one professional transport registered the car licence is for a longer period than 60 days during the same six-month period in the name of the owner or holder of a registered, tax shall be paid as hereinafter provided. section 30 (7.5.1997/413) (7.5.1997/413) if the vehicle is exempt from this law or the law on motor bike cars (482/1967), levied on the car tax and which is removed from the register, registering, or should be registered in Finland, the car tax only to the extent that it exceeds the vehicle before deduction of the tax, which has not been returned or reduced. The exchange rate or the tax changes in the criteria for the purposes of this article are not taken into account.
The traffic safety agency to supply referred to in subsection 1, the formality connected. (22 December 2009/1324) 3 is repealed by L:lla 12.12.2014/1073, which entered into force on 1.1.2015. The previous wording is: what is the first of this section shall not apply to a vehicle registered in Finland in the past, which have car tax is reduced in the context of immigration, as provided for in article 25, but that article 27 of the tax-free aviation supply period has not expired prior to the re-registration of the vehicle. If such a vehicle is registered, or should be registered in Finland, the vehicle shall be levied in accordance with the criteria laid down in this Act the tax to the extent that the tax exceeds the vehicle before the tax paid. In this case, the customs formality connected with the supply of the tax.
Chapter 6 the use of article 31 of the Provisional tax (7.5.1997/413) Temporarily under section 2 of the imported vehicle does not sell, rent, or otherwise disclose or make available permanently residing in Finland, unless the vehicle has undergone the car tax. (9 January 2009/5)
Notwithstanding the provisions of paragraph 1, the vehicle may be disclosed due to damage to the insurance company. This type of the vehicle cannot, however, be introduced and registered in Finland, unless the käyttöönottaja or the registrant perform on the car tax.

the application, in accordance with the terms of section 32 of the Customs may extend the section 2 of the temporary use of the time limit laid down in paragraph 2, by a maximum of one year. The extension of the application is to be made before the end of the period. (21.12.2012 read/971)
If the time limit is extended under paragraph 1, the vehicle can be re-used under section 2 of the tax-no earlier than six months after the expiry of the extended deadline.
If the time limit is extended under paragraph 1, the vehicle shall not during that period, even if the person who imported them leaves the vehicle should be considered during this period have become a permanent residence in Finland, the ECB assumes that under the law. At the end of the vehicle, shall apply to the time limit under article 36. (7.5.1997/413), section 33 (7.5.1997/413) the person's normal residence means the place where a person lives for at least 185 days in each calendar year, assessed on the basis of personal, professional, and other links.
If the person is living in two or more States, these places, a person habitually shall be deemed to be the result of personal commitments, to which he will return to on a regular basis. For personal reasons in assessing the nature of the work and to take account of the persistence of the other country as well as other specific conditions. The return of another Member State shall not be required, if the person is living in Finland in order to carry out a fixed-term assignment. Temporary task does not affect the use of the vehicle to the time limits for tax-free aviation. A tax authority may, in accordance with the criteria given for a period of up to one year at a time the State of the place of residence of the person of the decision, which is according to reports to be considered, set out. (14 November 2008/688)
The person's permanent place of residence is not considered to be a variable, if the person is living in Finland or in another country to study at a university or other educational institution.

34 section taken up normal residence in a State other than that of the person who lives in a State other than that in Finland, in Finland, a registered vehicle shall not apply to article I, section 2, for the periods laid down in the interim if such a person is working in Finland, and leave the vehicle on a regular basis in any other State of the place of residence.
Exclusively at a university or other educational institution for the purposes of studies, staying in a State of permanent residence in Finland for the person living temporarily in the country to import, in a State other than Finland registered vehicle, it does not apply to article I, section 2, for the use of the maximum periods laid down in the interim. Who will use the vehicle by virtue of section 2 of this article in Finland's longer than provided for in paragraph 2, however, it is obliged to report this to the tax authority by the end of the maximum period of time referred to in the said article. In addition, he must be told by the tax authority in each semester or at other times a statement of their learning.

34 (a) in the section (7.5.1997/413) of this Act provides for the use of the vehicle to be imported duty free for their own use, also apply to the outside of the vehicle, other than a registered in Finland, the country of permanent residence of the resident person imports, as in Finland, the business of the company. The use of a vehicle in Finland, however, the maximum time limit is seven months. The same applies to a country other than Finland to be an international organisation or the use of the car the rest of the community activities in Finland.

Article 34 (b) (30.12.2004/1277)


In Finland, the permanent residence of a resident natural person, whose job is located in a State other than Finland, may, for a transitional period, the location of the State of the workplace without use of tax register, the vehicle owned or controlled by the employer in Finland to transport exclusively in the order. The use may be considered temporary if the vehicle will be exported back to the end of each task to the registration State. As a temporary use, however, can be kept for a maximum of three days of uninterrupted operation of the vehicle. The use of an apartment and a job in travel between the vehicle shall not be considered a job hoitamisena.
Before the vehicle will be taken for the first time to use the transport, within the meaning of subparagraph (1), in Finland, it must be declared to customs. The notice must be at least of a person, the data of the employer and of the place where the work is happening in a country other than Finland. The provisions of the Declaration Customs may give more specific content. Transport, the vehicle must be included in the Declaration adopted by the vehicle off Duty have been received. (21.12.2012 read/971), section 34 c (12.12.2014/1073) in Finland permanently resident natural person, that the employer has a permanent establishment in a State other than Finland, be able to use there permanently register, the vehicle owned or controlled by the employer in Finland, traffic temporary tax. Also in Finland permanently resident self-employed person who is established in another country, or you can use its services, offers out there there's a permanent resident to register his vehicle in Finland, traffic temporary tax.
The family of the person referred to in subparagraph (1) may also be used in a vehicle referred to in the said paragraph of the temporary tax on transport in Finland. A person's family consists of his household reside in the spouse and unmarried children. Spouses shall be assimilated to marriage, marital relationship without marrying are constantly living in the common household in the circumstances of the person.
The user shall be deemed to be temporary in Finland, if the person referred to in subparagraph (1) and her family a total of use of the vehicle, on the basis of the number of days less in Finland and abroad during the period for each of the 12-month period. If the vehicle is used during the day as well as in Finland and abroad, the vehicle shall be deemed to be used abroad.
The Customs for a period of 12 months, to give the authorisation to the price of the vehicle. The authorisation shall specify the conditions under which the use of the vehicle shall be considered in accordance with this section in the suspension. The provisions of the Customs may lay down more detailed survey required in support of the application and the application procedure. A tax on qualifying licence must be kept on board the vehicle when using it. If the use of the vehicle no longer complies with the conditions for the remission of tax, it must be declared to customs, which may revoke the authorization. On the basis of the failure of the notification will be delivered in accordance with the will, what it provides in article 57.
L:lla 34 (c) of Regulation No 1073/2014 article entered into force amended 1.1.2015. The previous wording is: 34 (c) of section (29 December 2006/1450) in Finland, the permanent residence of a resident natural person, that the employer has a permanent establishment in a State other than Finland, be able to use there permanently register, the vehicle owned or controlled by the employer in Finland, traffic temporary tax. Also in Finland permanently resident self-employed person who is established in another country, or you can use its services, offers out there there's a permanent resident to register his vehicle in Finland, traffic temporary tax.
The user shall be deemed to be temporary in Finland, if the person referred to in subparagraph (1) to use the vehicle, on the basis of the number of days less in Finland and abroad during the period for each of the 12-month period. If the vehicle is used during the day as well as in Finland and abroad, the vehicle shall be deemed to be used abroad.
The Customs for a period of 12 months, to give the authorisation to the price of the vehicle. The authorisation shall specify the conditions under which the use of the vehicle shall be considered in accordance with this section in the suspension. The provisions of the Customs may lay down more detailed survey required in support of the application and the application procedure. A tax on qualifying licence must be kept on board the vehicle when using it. If the use of the vehicle no longer complies with the conditions for the remission of tax, it must be declared to customs, which may revoke the authorization. On the basis of the failure of the notification will be delivered in accordance with the will, what it provides in article 57. (21.12.2012 read/971), section 34 d (9 January 2009/5) will be refunded if the car tax in Finland is subject to the vehicle to be exported for use in a country other than Finland permanently. The tax will be refunded the amount, which would be levied in the same vehicle, if it would be taxed when it is used as the date on which the vehicle will be informed at the time of export to Finland and shall cease to use here. If these dates are different, the recovery shall be determined according to the date of the later. Include any accessories that belong there shall be deducted the amount of 300 euros.
The tax will be refunded to the owner of the vehicle, which will take the vehicle to a place other than in Finland.
This tax is not refunded, any more than it is from the vehicle. The tax is not refundable to the extent that the value of the vehicle is increased to a change of job or made after the taxation. If the tax is returned to the vehicle, which the tax has been reduced on the basis of this law, the amount of the reversal will be reduced because of the tax reduction, which would be applicable if the vehicle at the date of application for the non-return in the form of reduced tax which entitles the holder to use. In accordance with article 8 of the law of the onus of a van for the refund in accordance with the said article shall also apply to the determination of tax rates, regardless of the changes made to the vehicle. This tax is not returned to the vehicle, which has not been duly reported to be taxable. If the amount of the deduction referred to in subparagraph (1) to be returned after less than EUR 1 000, it will not be returned. The tax is not returned to the vehicle, the date of first entry into service for a period of 10 years.
The return is subject to the condition that the vehicle is in use at the end of the liikennekelpoisessa in Finland and that it is registered for use in overseas transport. The return shall be subject, in addition, that the vehicle is turned off as the vehicle of transport law in article 66 (c) and under it. In the return, the applicant shall submit to the tax authority the possibility to check the vehicle before departure and provide necessary evidence of compliance with the conditions for return.
If the vehicle, which has been restored to the tax, are registered or used for purposes of taxation of a vehicle in Finland, the vehicle is taxed in accordance with the provisions of the taxation in Finland of a vehicle, without taking into account the previous.

section 35, if the tax is not to be carried out: 1) other than as referred to in sub-section 2 of section 2 of the imported by persons temporarily only for the maintenance, repair or other treatment, and even then, when the vehicle is moved in order to carry out these measures in the country for short distances;
2) temporarily under section 2 of the imported vehicle is transferred for the purposes referred to in paragraph 1 or of any other similar short distances, and the second paragraph of article 2 of the person referred to in subparagraph may temporarily itself drives the vehicle;
3) vehicle, which is registered in Finland, imported or shall be established provisionally, and its use is exclusively for the use of, or the trial, research the type of inspection, the type-approval or presentation;
4) imported the vehicle is moved to register it with the permission of the tax authority in Finland from the rest of the country of import or export;
5) vehicle is used without registering it in Finland, the country of export for the transmission of traffic only from the export or supply of the above mentioned transfer inscribed on the register, as well as the cancellation of an export, the export vehicle for temporary use in Finland, or the cause of the binding provided by a conventional vacation trip or a comparable in this respect as a result of the stay, however, is not a country of emigrating immediately following, or in the ground moving immediately during the previous month; (7.5.1997/413) 6) abroad registered the vehicle temporarily imported into the country solely for competition and for a period not exceeding 30 days after this country; (7.5.1997/413) 7) vehicle, which is registered in Finland, will be used exclusively for the purposes of transmission bearing for a continuous period of not more than seven days from the time of the competition; (7.5.1997/413)

exam # 8) the vehicle in any way, or his representative, of the certificate of the vehicle will be transferred to exam # bearing purposes, which is directly related to the way of the vehicle or its equipment exam # certificate for research or product development carried out in the test, the testing of the vehicle in order to ensure the proper functioning of the technical, presentation of the short-selling of a country other than a permanent resident residing in Finland to the buyer or any other vehicle from the manufacturing, sales, fitting out, repair or inspection of the export, transfer immediately; or (7.5.1997/413) 9) 33, section intended for the student who has resided abroad for at least 185 days in each calendar year, other than a vehicle registered in Finland, uses temporarily here, having regard to the circumstances, that the cause of the binding, or a conventional vacation trip or a comparable in a relatively short stay. (7.5.1997/413)
Other than section 2, in the cases referred to in paragraph 2 of the temporary admission and use shall immediately inform the tax authority. Under paragraph 1, 2, 8 and 9 of the use does not make a notification referred to in paragraph, in the case of the statement referred to in paragraph 5, the only vehicle crossing of the customs authority of the country of export, and in the case referred to in paragraph 7 of the notice will be made only to the vehicle's date of first entry into service. The tax authority may provide for the use of other terms referred to in paragraph 1, and the limitations of the data subject or in a particular case the right to give the agent the specific reason other than for temporary use as referred to in this article, without tax. (on Friday, 16/1316), section 35 (a) (14 November 2008/688) in Finland, the tax on a vehicle within the meaning of the mark applied for may be used without running for a maximum period of three months, if it is adopted before the beginning of the introduction of the use of the customs authority in Finland. The introduction of the Declaration adopted by the customs must be kept in the vehicle.
The license as referred to in sub-section 1 of the vehicle if the vehicle is not given to the introduction of the automobile tax notice within five days of their notification, at the latest. The tax will also be in the car tax by the due date and the date on which the tax is withdrawn as provided for in section 43.
If the car tax is not before the end of the use of the right referred to in subparagraph (1) supplied, the period shall be extended, unless the tax delay attributable to the taxpayer.
If a tax return or tax referred to in paragraph 2 shall be withdrawn as referred to in article 43, or if the tax cannot be delivered for reasons, shall be borne by the taxpayer, a taxable person must be charged under section 43 of the Act, in addition to the fee provided for in auto verona five per cent of the tax that would have become the vehicle to run, if the tax would be delivered in the end. Because of the cancellation, paid for the car tax is not taken into account, if the vehicle will come later. If the car tax, car tax, cannot be set up instead of a taxable person must be charged 59 (a) of the error. (on Friday, 16/1316)
The use of the transport of the vehicle shall also be under the law, what the vehicle and it provides.

Article 35 b (9 January 2009/5) in Finland, the tax on the vehicle may be used provisionally referred to for sale without running up to a period of nine months the import, manufacture or sale of vehicles, a company engaged in the business customer in the short term, of a duration of not more than three days of testing for the purpose of sale or, if the vehicle is issued before the commencement of the use of the notification of the customs authority in Finland, as the number of the customs authority. The Declaration adopted by the customs must be kept in the vehicle, unless otherwise ordered by the customs authority.
The use of the vehicle must maintain records to find out the conditions for the use of the provisional tax provided for in subparagraph (1).
Use of the vehicle in the manner provided for in subparagraph (1) requires that the vehicle is covered by the Act for the shipment of the vehicle. The transfer permission is not required for a vehicle with a valid registration in the State of the European economic area.

Article 35 (c) (12.12.2014/1073) 34 34 (b), (c) other than, 35, 35 (a) in the case referred to in article 35 (b), or in the case of a permanent resident may be a natural person resident in Finland to use one's own needs for temporary maahantuomaansa of the vehicle tax without running for a continuous period of more than 14 days once per calendar year, where the vehicle is registered in another State of the European economic area. Period for other members of the same family 34 (c), in accordance with section (2) of the persons belonging to the temporary use of the vehicle in Finland.
The Customs shall furnish a statement of the temporary use of a vehicle in Finland, the start of the use of the before. The Declaration adopted by the customs must be kept in the vehicle.
L:lla 35 (c) of Regulation No 1073/2014 article entered into force 1.1.2015 added.

section 36 of the vehicle must be exported, transferred to a free zone or a customs authority to determine the location, to be disposed of under the supervision of the authority or be handed over to the State for expenses without the use of a temporary tax conditions, or at the latest on expiry of the period laid down, or the vehicle is to be carried out. If the section 35 referred to in paragraph 7 and the vehicle will be used in ways other than the law, the vehicle does not, however, be able to tax without running the export, transfer, or in a free zone, the tax authority to point to the location, or handed over to the Exchequer.
What the first paragraph shall also apply if the person referred to in paragraph (2) shall be deemed, under the law, the ECB assumes that a permanent resident here. A tax authority may, in this case or in the event of article 2 of the time-limit laid down in paragraph 2 would otherwise be exceeded, sets the maximum amount of the export of the vehicle for the period of 1 month, as well as, where appropriate, specify the conditions for the use of the vehicle and the other during this time. The time limit shall be granted only if the use is to be considered for a prolonged period laid down in that error, or in cases of force majeure.
Chapter 7 tax return and registration of the vehicle, section 37 (9 January 2009/5) before the vehicle shall be recorded in the register as a taxable person or will be here in Finland, will need to make a declaration to the tax authority (car tax). The Declaration should be included in the value of the vehicle, if any, for specification of the tax information from the identification of the vehicle, the vehicle equipment, as well as any other information relevant to the tax.

section 38 of the taxable person by the tax authorities submit the tax return the car tax as provided for below, and give other than in the cases referred to in article tax authority for the purposes of the registration of the vehicle the vehicle registration permit to the operator and the taxable person issues.

39 section (21.12.2012 read/971), the customs can accept the regular business of the manufacturer, the importer or exporting vehicles operating in Finland as a registered agent. The registered agent must have a reliable and professional, and it must be able to provide the notifications referred to in this Act in any other machine-readable form. The Customs shall specify the implementing arrangements konekielisestä. The registered agent must be presented to customs for this required.
If the agent can no longer be considered to comply with the conditions laid down in paragraph 1, the Customs may cancel his registration. If the registered agent has failed to tax or income tax returns, customs to cancel the registration, without consulting the temporary agent for a period not exceeding 30 days.

section 40 (9 January 2009/5) vehicle, the registered agent shall notify the registry, may be registered without the tax authority referred to in article 38 for permission. The vehicle will also be entered in the register before the registered agent has given the car tax return.
Registered agent shall notify the context of the length of the period for which the Customs vehicles. The Customs shall also decide on the date of the adoption of the Declaration of the car tax. (21.12.2012 read/971)
For each period shall be taxed on the vehicles during the period, which shall be registered or put into service in the.

41 section other than the registered agent of the car tax return the amount of the tax to the tax authority and to give a tax decision. The tax is to be paid within the time provided for in article 61. (9 January 2009/5)
For the purposes of the registration of the tax authority of the permit shall be the taxable person as referred to in sub-section (1) has shown that he has made the tax.

section 42 of the vehicle shall not be entered in the register for the first time, unless the vehicle is delivered under section 41, in the cases referred to in the authorisation for the purposes of the registration of the tax authority.

43 section (9 January 2009/5) a taxable person or registered agent, which has made the vehicle a vehicle tax notice, may revoke the declaration before the vehicle is marked on the register for the first time in Finland, or taken from here. If the tax has already been submitted, it will be cancelled as a result. At the same time, the tax authority shall revoke the authorization for the purpose of registration.
If the tax is withdrawn after the delivery of the tax as a taxable person provides, or the data subject shall be levied the same payment as an advance from a solution.

Article 44 (9 January 2009/5)


If the vehicle, which was the subject of an income tax return, or where tax has been paid, shall be recorded in the register of registration of the vehicle for the first time, 8, 21, 22, 23 (a), or on the grounds referred to in section 28 of the terms which it arises or the tax to be set off against the tax free as the criteria, according to which the tax would be levied if the vehicle would be taxed at the time of registration or entry into service. The tax will be adjusted to the application, which is given to the vehicle car tax return.

in the field of taxation and the Tax Authority is section 45 of its control for the right to have access to the information contained in the register of vehicles.
Chapter 8 of the structure, ownership or intended purpose of the changes to section 46 (9 January 2009/5) If under this Act the tax free or at reduced rates to the tax structure of the legitimate ownership of the vehicle, or use has been modified in such a way that the intended use of the vehicle or does no longer, fulfil the conditions for remission or a reduced rate of tax, the owner of the vehicle or the vehicle structure during the ownership change in use was, is obliged to do this within one month of the notification of traffic turvallisuusvirastolle. The announcement is to be made at the 28 and 51 of the vehicles referred to in section. (22 December 2009/1324)
For the purposes of subparagraph (1) above, the schema change is also considered as a package car equipment, other than those referred to in article 8 of the seats or devices referred to in the attached.
If the notification referred to in this article, the police authority is to prevent the use of the vehicle until the obligation is fulfilled or the tax maksuunpantu.

47 section (12.12.2014/1073) Transport Security Bureau maksuunpanee car tax upon receipt of the notification referred to in section 46 or when otherwise it is found that the transport has been used in a vehicle, which no longer meets the remission of tax, a tax refund or tax reduction.
Tax maksuunpannaan article 5 of the taxable person referred to in subparagraph (1) to pay or for which it is used within the meaning of section 28 of the vehicle or his or her representative. Inheritance does not, however, provided, in the case of vehicles shall be entered in the register at the reduced rate of tax of the second verottomuuteen, the legitimate use of the vehicle or of the legitimate ownership of the tax return not later than within one month from the date of the interests of those entitled to a vehicle.
L:lla 1073/2014 modified article 47 1.1.2015 came into force. The previous wording: article 47 in the case of vehicles for which the law does not have to be carried out or for which tax is reduced, to be carried out shall be notified to the register of non-or should be reported under this law tax free or reduced rate according to the Security Bureau, Traffic is maksuunpantava verotettuna as the car tax referred to in subsection 1 of section 5 of the taxable person. (22 December 2009/1324)
If the vehicle, that is, under section 28 of the eligible for a reduced tax shall be indicated in the register should be reported to the vehicle or for any purpose other than in accordance with the law which entitles the holder to use at a reduced tax, Transport security is the maksuunpantava car tax, which is used within the meaning of section 28 of the vehicle or his or her representative. (22 December 2009/1324)
Paragraphs 1 and 2 of the Act provides a tax payment, submission, is also subject to the otherwise, if the transport vehicle, which no longer meets the remission of tax, a tax refund or tax reduction. The tax rebate is considered in this case, the taxation of the vehicle according to the previous, more lenient tax rate, regardless of the basis on which this is done. If the vehicle shall be entered in the register at the reduced rate of tax of the second verottomuuteen, the legitimate use of the vehicle or of the legitimate ownership of the tax return not later than within one month from the date of the legitimate interests of the owner of the vehicle have been released by the mentioned, defer the payments will not be delivered. Also the beneficiary of a transfer is applied, what is mentioned above in this article.
Before tax, the community with an opportunity to defer the Traffic Safety Agency should be reserved for the presentation of the report on the matter. If the debtor within a reasonable period of time is not given, the Traffic Safety Agency should provide formality connected. (22 December 2009/1324), section 48 (12.12.2014/1073) vehicle, which no longer meets the remission of tax, a tax refund or tax reduction according to the criteria and conditions, will be taxed again, which should apply to the species in question, the same used in the vehicle at the time, the date on which the tax liability was born. The vehicle referred to in paragraph 2, the maksuunpannaan, however, that the vehicle should have been provided voluntarily for the first time, the full amount of the position of the verona, minus the amount of the tax already completed on the vehicle.
The car, which the tax has been reduced to 28 or under section 51, and sairasautosta kolmaskymmeneskuudesosalla rekisterissäoloajan maksuunpantavaa tax shall be reduced by 1 for each full month. Article 21, paragraph 1, referred to in subsection invataksin, the veterinary emergency car, the car and the body of the car tax is deducted from one of the neljäskymmeneskahdeksasosa rekisterissäoloajan for each complete month. If the tax pursuant to article 28, the event has been in the amount of the tax reduction also rekisterissäolo other than in Finland, this period shall be calculated accordingly for the purposes of this subsection. This tax is not deducted from the period for which the vehicle has been declared disabled, with the exception of transport, in accordance with article 51 of the car tax refund authorised vehicles.
The amended article 48 of Regulation No 1073/2014 L:lla entered into force 1.1.2015. The previous wording: article 48 article 47 above, in the cases referred to in the maksuunpantava tax is a tax of a vehicle and a vehicle for which the tax is reduced or reversed, that the vehicle would come to it for the first time, the position of the vehicle for the full extent of the verona provided voluntarily, less the amount of the tax paid.
The car, which the tax has been reduced to 28 or under section 51, and sairasautosta kolmaskymmeneskuudesosalla rekisterissäolajan maksuupantavaa tax shall be reduced by 1 for each full month. Article 21, paragraph 1, referred to in subsection invataksin, the veterinary emergency car, the car and the body of the car tax is deducted from one of the neljäskymmeneskahdeksasosa rekisterissäoloajan for each complete month. If the tax pursuant to article 28, the event has been in the amount of the tax reduction also rekisterissäolo other than in Finland, this period shall be calculated accordingly for the purposes of this subsection. (according to the/266)
If the tax free or reduced by the deduction of other than those referred to in subsection 2, the structure of the vehicle or use has been changed, or the owner has changed the tax in the manner provided for in maksuunpannaan, however, always in full, less the amount of the tax already paid on the car. This shall also apply if the car is changed in quality to the higher tax, according to the verotetusta, in accordance with the higher tax and more lenient in applying the verotetuksi again. In this case, the maksuunpanossa will be taken into account only the amount paid to verona for a vehicle would have been charged at the rate of the tax in accordance with the criteria for the application of the more lenient.

49 section if the vehicle, which was not made the declaration provided for in article 46, 47 and 48 above, the tax, the tax can be maksuunpanna, regardless of how much time has passed since the change in the basis of taxation. The tax, however, is maksuunpantava, not later than three years after the end of the year, the date on which the change has come to the attention of the tax authorities.
When, after the vehicle taxes referred to in subparagraph (1) is the same as a result of the change still tax or tax should be adjusted accordingly, shall apply to the taxation of tax and will.
Chapter 9, section 50 of the Customs Tax relief may, on application, in accordance with the terms of the specific reasons for the lower run or the interest rate on the car tax, the delay for execution, an increase in the tax, interest, the interest rate on the deferred payment of the residue out of the data, or to erase them completely. The traffic safety agency will determine the application, if it would order or imposed the tax. (21.12.2012 read/971)
The Ministry of finance may, however, take the old ruling of the principle referred to in subparagraph (1).
Under the conditions imposed by the Ministry of finance, the Customs may, for special reasons on the application for the grant of the tax deferral. The traffic safety agency will determine the application of the maksuunpanemaa tax. The Ministry of finance may take the ruling of the suspension. In this case, the application for suspension of the conditions of the Ministry of Justice in its decision. (21.12.2012 read/971)
A decision under this section may not be appealing to the appeal.

51 section


When the car for the first time, to register as the owner or the holder thereof is registered in such invalid, or injury resulting from the exercise of permanent side-rate is not less than 80% and that for the personal use of the vehicle, or an invalid, the side is at least equal to 60% and car purchase is the completion of the work or occupation of his action, for the purpose of studying the essential for the performance of necessary, shall, under the conditions of the application of the duty is imposed on the State of the funds to pay back tax , up to a maximum of 3 770 euros. When the applicant driving licence or otherwise reliably indicates that you must use the automatic transmission cars, the tax will be refunded under the conditions set out above, a maximum of 4 980 euros. If the car has been used, the holder of the tax will be refunded only when the holder is marked as the owner of the car. An application may be made before the applicant is registered as the owner of the car, but it has to be done within 6 months of the date on which the applicant is entered in the register as the owner of the car, at the risk of the legal entitlement to the refund is lost. (21.12.2012 read/971)
When the car for the first time, to register as the owner or the holder thereof is registered in an invalid, is the lower extremity or the lack of, or activities in the lower extremities due to deficiency so impaired, that his standing side-rate is not less than 40%, the terms provided for in subparagraph (1) is the application of the duty imposed on the State of the funds to pay back 60% of the tax up to a maximum of EUR 2 460. A refund shall be granted only for the car, which is invalidille for his actions, the completion of the work or occupation for the purpose of studying the essential for the performance of necessary. An application may be made before the applicant is registered as the owner of the car, but it must be made at the latest within the timeframe laid down in paragraph 1. (21.12.2012 read/971)
That, pursuant to paragraph 1 and 2, has received a tax return, it is, if the vehicle will be handed over for any purpose other than the uses referred to in paragraph 1 and 2 of this law, shall be obliged to carry out the transfer of the tax and to make the Declaration referred to in turvallisuusvirastolle of transport in accordance with article 46. (22 December 2009/1324)
Upon receipt of the notification referred to in paragraph 3, the Traffic Safety Agency is to be paid by the vehicle in accordance with the donor's tax maksuunpantava mutatis mutandis, what article 47 and 48. (22 December 2009/1324), section 51 (a) (9 January 2009/5) of the above paragraph 51 referred to a tax refund, in particular the maximum amounts shall be increased by an amount equal to the vehicle due to the manufacture of the equipment installed in the vehicle for the disability affected the car tax.

52 section if it is prohibited to use the vehicle by virtue of the provisions of this law, the terms of which they shall determine, the customs or Transport Safety Agency may, on application of the specific reasons for a specified period or revoke the ban on the use of. The application can make the owner of the vehicle or the owner. (21.12.2012 read/971)
A decision under this section may not be appealing to the appeal.

53 section (7.5.1997/413) of the tax collected, If the vehicle is granted an exemption from, or it has been restored to 50 or 51, pursuant to the provisions of section, the car tax, the amount of value added tax to the executable or not as a result be reduced.
If the car tax levied on value added tax is to be deducted from or to get a reimbursement of value added tax pursuant to the provisions of the law, it is not a car tax on the basis of the appeal or any other non-refundable.
Chapter 10 of the procedure and the authorities of the tax authorities, section 54 (7.5.1997/413) Before the first registration or entry into service of the vehicle forward of the car tax is the task of the Duty. Customs will take care of the tax maksuunpanosta, also 22, 22 (a), section 27 and 36: in the cases referred to in section 34 (d), as well as the tax return referred to in, and possible again. The customs duty laid down in the rules of procedure of the internal distribution of powers and functions. (21.12.2012 read/971)
The traffic safety agency will take care of the vehicle's first registration or after the introduction of the structure of the vehicle, due to a change in the intended use or reservation of title in respect of the cases referred to in subparagraph (1), other than the limited warranty, car taxation including tax pursuant to paragraph 3 of the maksuunpano. (22 December 2009/1324) 3 is repealed by L:lla 16.5.2014/384, which entered into force on 1.6.2014. The previous wording is: car taxation, general management and monitoring are presented. However, the Traffic Safety Agency to the tax administration shall ensure the General management and control of the car tax.

55 section (21.12.2012 read/971) state interest is monitoring the case referred to in paragraph 54 of the tax Duty customs agent. In addition, the State lobbying Act shall apply to the Customs Administration (960/2012). The traffic safety agency to monitor Traffic in the interest of the security of the State of the car tax tax attorney. (16.5.2014/384)
L:lla 384/2014 amended the Act entered into force on 1.6.2014. The previous wording: the State interest is monitoring the case referred to in paragraph 54 of the tax Duty customs agent. In addition, the State lobbying law shall apply to the Customs Administration (960/2012). The traffic safety agency to car taxation in the State tax administration Veronsaajien law enforcement controls the benefit unit.
The State of the trustee to be heard and to be informed of the decision in such a way that the trustee will be reserved for the opportunity to get to know the decision and the documents on which it is based, subject to section 69 or 70.

In the second section of the adjustment of the tax and the taxation of 56 if the car tax bill as a result of an error or a mistake or a comparable as a result of the tax authority does not issue from one of the examined, is the taxable person it without causing missed in whole or in part without or a similar reason, the returned too much, the tax authority shall, unless otherwise established by a decision of the appeal pending or resolved, to correct its decision (for the benefit of the adjustment revenue). The adjustment will be made within one year of the date on which the tax for the following calendar year or tax refund was ordered on the basis of the taxable person or should have been.

section 57 If the taxable person has given the extremely poor, or a false tax return or any other information or document, the car tax is wholly or in part, to the left or the imposition of a tax authority shall have an excess to be paid by a taxable person, for this reason not to impose a tax (will tax). Will the tax shall be submitted within three years after the end of the calendar year in which the tax would be on the basis of the taxable person have been provided in order to allow the return of or too much.
When the registry or use of a vehicle, which is not made of the car tax, notwithstanding the provisions of paragraph 1, the tax can be delivered, regardless of the length of time the vehicle has been in the registry or in use. The tax, however, is maksuunpantava, not later than three years after the end of the calendar year in which the vehicle is to come to the attention of the tax authorities.

58 section (7.5.1997/413) prior to the introduction of the tax provided for in article 56 or 57 of the adjustment provided for in paragraph 1 of the article to the provision in the second tax for a taxable person, if possible, be given an opportunity to be heard.

59 section of the car tax may be increased (tax increase): 1) if the taxpayer is given a tax return or any other information or document vaillinaisena or incorrect, or if the taxable person has failed to fulfil its obligations in whole or in part, for reporting by up to 30%; as well as 2) a taxable person who has intentionally or grossly negligent given the extremely incomplete, or false tax return or any other information or of information for tax purposes, or otherwise failed to failed to disclosure responsibilities, and such a procedure is not liable to give rise to the imposition of a tax on the taxable person should have been able to stay, up to 50%.
If the procedure referred to in paragraph 1 shall be considered as a gross, taking into account the amount of benefits and the won the other relevant circumstances, is a tax increase of at least 50% and not more than three-fold.
The tax increase can be ordered also separately within three years from the time the vehicle is taxed or the obligation is neglected. (7.5.1997/413) section 59 (a) (9 January 2009/5) If under section 59 (1) and (2) the procedure for the car tax, where the tax is ordered to be paid, or where the amount of the tax is minimal and does not tax increase not provided for, or where required by law or a regulation adopted pursuant to this or these provisions, based on the decision of the tax authority or the obligation to indicate the meaning of that provision, or any other obligation is neglected may be subject to payment of a minimum of 100 euros and a maximum error of 2 000 euros. The amount of the payment will be taken into account in the procedure of error moitittavuus, frequency, and other factors to these equivalent.
Error in payment may be ordered also separately within three years from the date the vehicle is taxed or the obligation provided for in paragraph 1 has been neglected.
Error in the decision as well as an error fee collection, relief and the right of appeal shall apply to the car tax.

60 section (7.5.1997/413)


If there is a taxable vehicle is turned on or entered in the register and the car tax in not duly completed or if the vehicle should bear more of the tax, the tax authority of the Council tax increase as tax maksuunpanematta tax increase and delay use the Act (1983/1995).

The tax collection section 61 (December 2006/1450) in 41 of the due date of the tax is 15 days from the date of that decision. According to section 40 above, the due date of the tax is the end of the period of 25 days.
If the car tax provides, will verotuksena or structure of the vehicle, as a result of the change of ownership, the purpose or the due date is 30 days from the date of the tax decision. However, the due date of the registered agent is the end of the period of 25 days, during which the decision has been made by the taxation. (9 January 2009/5) section 62 (7.5.1997/413) after the due date of the payment of the tax shall be carried out by the tax increase and delay interest on the delay to use the Act.

63 section (7.5.1997/413) subject to tax not paid by the due date, the delay of the tax, including interest, in spite of the ulosotetaan säädettyine on the complaint as the Act on taxes and charges ulosottotoimin (367/1961).
If the tax is not paid on the due date, the vehicle may not be used in transport (ban). The vehicle must not be used even when that vehicle ownership or possession is transferred to the person responsible for the non-taxable or exempt. The tax authority may seek the assistance of the police in order to prevent the use of a vehicle. Permitted to be used, then, when a taxable person or a non-taxable person has paid tax. Use of which is prohibited, even if no tax is due to no longer be the periods laid down in charge. (9 January 2009/5)
The vehicle may be provided, if necessary, be taken over by the tax authority, until the tax has been submitted and maksuunpantu tax paid, or until the article 36 (2) of the said time limit expires. The tax authorities over taken the vehicle to be sold at auction, which is being handled by the Customs Act (1466/1994) provides for the customs of the auction, or the vehicle can be disposed of. The car tax is carried out after the auction costs and duty to the State. The vehicle can be registered only when the car is fully performed. Huutokauppaostajaa is not deemed to comply with this law, within the meaning of article 4 (3) was the beneficiary of the transfer. (9 January 2009/5) section 64 (26 October 2001/925) section 64 repealed L:lla of 26 October 2001/925.

section 65 (12.12.2014/1073) of the appeal, as a result of the adjustment by the tax authority, or back on the level of tax shall be paid to the tax collection Act (619/2005) interest rate.
The return referred to in section 34 (d) in response to the interest rate to be paid if the applicant shows that the vehicle has been imported to Finland for the duration of the fixed-term, which is defined before the vehicle imports. The interest rate shall be paid not later than the specified usage period. Interest shall be calculated in accordance with the annual interest rate, which is the interest rate on the six-month period preceding each calendar year of the Act (633/1982) reference rate referred to in article 12.
Interest shall be calculated from the date of payment of the tax.
The amended article 65 of Regulation No 1073/L:lla 2014 1.1.2015 came into force. The previous wording: article 65 (, April 25, 2008/267) of the appeal, or by a tax authority as a result of the adjustment provided for in the tax payable shall be paid to the interest rate. back Interest shall be calculated from the date of payment.

66 section (12.12.2014/1073) unless otherwise provided for in this Act or as otherwise provided in accordance with it, to restore the collection and the collection of the car tax, what the tax collection law shall apply mutatis mutandis in accordance with it.
L:lla 1073/2014 article entered into force amended 66 1.1.2015. The previous wording: article 66 or by virtue of this Act, unless otherwise specified, the restore to the collection on the collection of the car tax, and mutatis mutandis to the tax collection Act (611/86), or under it.

Preliminary ruling (7.5.1997/413) section 67 (7.5.1997/413) if the matter is of particular importance to the applicant, the request of the customs or Transport Safety Agency should be able to give a preliminary ruling on how this law will apply to the applicant's vehicle. A preliminary ruling is not, however, be given the value of the tax. (21.12.2012 read/971)
The application shall contain the detailed question, which a preliminary ruling is sought, and shall be presented to resolve the necessary evidence.
However, the order shall be issued for a specified period up to the end of the following calendar year. Compliance with the law in any way by the requirement of a preliminary ruling on the interpretation of binding during the period for which it is issued.
For a preliminary ruling in the case is to be dealt with at customs, Transport turvallisuusvirastossa, the Administrative Court and the Supreme Administrative Court as a matter of urgency. The decision, in which it has been decided not to give a preliminary ruling, shall not apply for appealing to the change. (21.12.2012 read/971)

For the benefit of the adjustment of the taxable person and the appeal (, April 25, 2008/267), section 68 (, April 25, 2008/267) If a tax authority finds that a tax is imposed too much or too little, the tax authority is returned to correct its decision and to be paid by a taxable person to pay for this too much or retention tax, unless the matter has not been resolved by the decision of the appeal (for the benefit of the adjustment of the taxable person).
The adjustment can be made within three years of the imposition of a tax or the beginning of the calendar year following its restoration.

69 section (, April 25, 2008/267), the tax on the tax authority or the person who has submitted the decision to return an appeal is brought against a decision of the authority of a written appeal by a decision of the appeal, unless the matter is not resolved.
On behalf of the State the right to appeal against a decision as referred to in article 55 of the State is edunvalvojalla. (21.12.2012 read/971)
The deadline for the submission of the claim for adjustment is three years from the tax on the return for the following calendar or from the beginning of the year, however, there are always at least 60 days following notification of the decision. The Security Bureau and the customs law enforcement unit of the Transport tax, an adjustment of the claim for the amount of time the agent has 30 days from the date of the decision. (16.5.2014/384)
L:lla 384/2014 modified (3) entered into force on 1.6.2014. The previous wording of the requirement for the submission of adjustment is three years from the tax on the return for the following calendar or from the beginning of the year, however, there are always at least 60 days following notification of the decision. Veronsaajien the right to the right of the duty control unit and control unit of the time-limit for the filing of a complaint for 30 days following the adoption of the decision. (21.12.2012 read/971)
Complaint shall be submitted to the authority, the decision on the appeal. If it has been obtained in an electronic or other automatic data processing in an appropriate form, the decision shall be accompanied by a written complaint by letter of the plaintext output.
At the insistence of the taxable person must be provided for the adjustment of the authority of the State at the insistence of the trustee and the trustee's adjustment to the taxable person of the State an opportunity to respond, as well as, where appropriate, the author of the complaint will also be an opportunity to reply to an explanation. The resolution provides for the hearing of the administrative act (434/2003), section 34. (21.12.2012 read/971)
Your appeal must be dealt with without undue delay. (7.8.2015/943)
L:lla 943/2015 added 6 article shall enter into force on the 1.1.2016.

70 section (7.8.2015/943) Adjustment in response to the decision and the return of the non-tax or an appeal is brought against a decision on appealing to the Administrative Court, the Court of appeal by the party entitled to a taxable person or another person's home or place of residence in the community was, when 69 of the intended or non-imposition of the tax, or the decision to return was made. If there are several taxable persons of the tax provided for in respect of the vehicle or if there is not a competent administrative rights on the basis of the above, the appeal shall be made to the Helsinki Administrative Court.
The State on behalf of which the complaint is referred to in section 55 of the State edunvalvojalla.
In response to the decision of the appeal time adjustment is three years from the tax on the beginning of the following calendar year, or the return, however, always at least 60 days following notification of the decision of the adjustment. In fact, the appeal period is 30 days following notification of the decision. The State of the trustee's appeal period is 30 days following the adoption of the decision.
In addition to the administrative act (586/1996), section 34 of the Act provides for the resolution of the party having been heard, the taxable person and the other party to the appeal made by the trustee, without consulting the State can be resolved if the amount of the tax which may appeal to change up to EUR 6 000, and it is not open to interpretation or unclear.
To the matters referred to in this law shall not apply to the implementation of the law on taxes and charges (706/2007) on the provisions relating to the complaint.
L:lla 943/2015 modified 70 section shall enter into force on the 1.1.2016. The previous wording is: 70 section (, April 25, 2008/267)


In response to a decision of the adjustment and the return of the non-tax or an appeal is brought against a decision on appealing to the Administrative Court, the Court of appeal by the party entitled to a taxable person or another person's home or place of residence in the community was, when 69 of the intended or non-imposition of the tax, or the decision to return was made. If there are several taxable persons of the tax provided for in respect of the vehicle or if there is not a competent administrative rights on the basis of the above, the appeal shall be made to the Helsinki Administrative Court. (21.12.2012 read/971)
The State on behalf of which the complaint is referred to in section 55 of the State edunvalvojalla. (21.12.2012 read/971)
In response to the decision of the appeal time adjustment is three years from the tax on the beginning of the following calendar year, or the return, however, always at least 60 days following notification of the decision of the adjustment. In fact, the appeal period is 30 days following notification of the decision. The State of the trustee's appeal period is 30 days following the adoption of the decision. (21.12.2012 read/971)
Notice of appeal shall forward the complaint to the authority, within which the decision appealed against. The issuing authority shall issue an opinion as a result of the complaint. The authority is to set aside the appeal and of the appeal by the taxpayer following an opinion of the State party concerned and to the rest of the trustee, as well as on the complaint by the party concerned of the taxable person and the rest of the State to a trustee of the opportunity to respond. If necessary, change the applicant must be given an opportunity to reply to the adoption of the Declaration. Equivalents, the notice of appeal and statement of the born with explanations, other documents shall be sent without delay to the administrative court. In addition to the administrative act (586/1996), section 34 of the Act provides for the resolution of the party having been heard, the taxable person and the other party to the appeal made by the Security Bureau of the tax can be solved without consulting the Transport Agent, if the amount of the tax which may appeal to change to a maximum of EUR 6 000, and it is not open to interpretation or unclear. (16.5.2014/384)
L:lla 384/2014 amended 4 subsection came into force on 1.6.2014. The previous wording of the notice of appeal shall forward the complaint include: time to the authority, that the decision to appeal is to be made. The issuing authority shall issue an opinion as a result of the complaint. The authority is to set aside the appeal and of the appeal by the taxpayer following an opinion of the State party concerned and to the rest of the trustee, as well as on the complaint by the party concerned of the taxable person and the rest of the State to a trustee of the opportunity to respond. If necessary, change the applicant must be given an opportunity to reply to the adoption of the Declaration. Equivalents, the notice of appeal and statement of the born with explanations, other documents shall be sent without delay to the administrative court. In addition to the administrative act (586/1996), section 34 of the Act provides for the resolution of the party having been heard, the taxable person and the other party's right to appeal could be resolved without consulting the Veronsaajien control unit, if the amount of the tax which may appeal to change to a maximum of EUR 6 000, and it is not open to interpretation or unclear. (21.12.2012 read/971)
Administrative Court of appeal, which should have been addressed to make an adjustment, the adjustment of the tax authority deals with the requirement. The Administrative Court does not in this case, the failure to make a decision on the appeal as inadmissible.
To the matters referred to in this law shall not apply to the implementation of the law on taxes and charges (706/2007) on the provisions relating to the complaint.

section 71 (7.8.2015/943) administrative law decision may be appealed only if the Supreme Administrative Court grants leave to appeal.
The appeal must be lodged within 60 days of the notification of the decision of the administrative law. On behalf of the State to appeal is the fact that, according to article 55 of the monitors of the State interest.
L:lla 943/2015 modified article 71 shall enter into force on the 1.1.2016. The previous wording: article 71 administrative law decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. (, April 25, 2008/267)
The criteria for the granting of leave to appeal are: 1) the application of the law in terms of other similar cases, or in the case law for the sake of consistency, it is important to refer the matter to the Supreme Administrative Court;
2) referred to the case of the Supreme Administrative Court has a special topic issue of manifest error; or 3 the granting of leave to appeal is financial) or any other reason.
(7.5.1997/413) The appeal may also be granted in such a way that it applies to only part of the appeal, the decision of the administrative court. (, April 25, 2008/267)
The appeal must be lodged within 60 days of the notification of the decision of the administrative law. Notice of appeal shall forward the complaint to the Supreme Administrative Court or the time the issuing administrative court. The State on behalf of which the complaint is referred to in section 55 of the State edunvalvojalla. (21.12.2012 read/971), section 72 (21.12.2012 read/889) where this Act provides otherwise, an appeal is otherwise valid, what administrative law.

Article 73 (21.12.2012 read/971) if the car tax is a decision of the administrative law, been either eliminated or reduced, the Security Bureau for customs or Transport shall be carried out in spite of the taxable person, the tax paid in too much appeal.
If the Supreme Administrative Court is the trustee of the State referred to in article 55 of the appeal changed the administrative law decision of the Supreme Administrative Court, a copy of the judgment shall be sent to the Customs or Transport turvallisuusvirastolle, which shall, without delay, the amount of the taxable person carried out maksuunpanna too much.

74 § Car tax is to be paid within the time allowed, despite the appeal.

Miscellaneous provisions (9 January 2009/5) 74 (a) section (9 January 2009/5) the provisions of this law provides for a tax adjustment, taxation and payment of a taxable person, the tax increase in the error of the legal remedies shall apply instead of the taxable person, who is under article 4 liable for tax. In him shall also apply to what the taxpayer provides 74 74 (b), (c), 78 and 81.
The provisions of this law shall also apply to the taxable person of a legal remedy, other than that which is in accordance with article 4 or 5 of the taxable person.

74 (b) of section (15.12.2003/1074) reporting obligations of the taxable person will be filled by a tax authority and, as far as possible, by a taxable person to take part in the case. Mainly of the party, which is in a better position, is a statement to that effect.

74 (c) of section (15.12.2003/1074) decision must be justified, if it departs from the taxable person by the tax return, or if the decision relates to an assessment of tax, the tax revenue for the benefit of the adjustment, or a tax increase, or decision otherwise deviate from normal taxation. In the explanatory statement shall indicate which of the main facts of the case justify the decision has been taken and indicate the provisions applied.
The decision to leave the show if it is manifestly unnecessary.

74 (d) of section (, April 25, 2008/267), the decision may be communicated to the intake, in which case it shall be considered as proof for information received on the seventh day after the date of the mail to be transported, subject to proof to the contrary. The decision may be served personally or to a registered taxable person by means of an electronic response message. In this case, the decision shall be deemed to be the date of adoption of the decision of the obtained information on the next business day.

75 section When Parliament has been given a presentation of the car tax, the Government has the right to impose that tax in accordance with the presentation.
If the tax is greater than the difference between the tax, has since been confirmed by a corresponding number of the application by the taxable person to be returned.

section 76 of the vehicle can be used tax free if the car tax, or car and motorcycle tax on tax-exempt status is agreed at the time of entry into force of this law of Finland by a binding agreement with a foreign State.

Article 77 if any of the conditions or the action has been given a legal form of the entity, which does not correspond to the actual character or purpose, is to be taken as fact, the tax should be used for dispensing the correct format.
If the vehicle is to be regarded as exempt from the purpose built or modified välttymisen so that it is different from the structure and characteristics of the normal characteristics of the vehicles belonging to categories of vehicles, the vehicle may be subject to tax, depending on what the Group of the vehicle or its use in the vehicle is actually to be regarded as equivalent, even if the vehicle would have its classification or exempt from this law, pursuant to the provisions of, or is subject to a lower tax rate.

Article 78 (21.12.2012 read/971) if the trustee of the State referred to in article 55 of the opinion, that the taxable person to be paid should be subject to tax, customs and Transport security is a decision on the matter at the request of the task.

79 section (7.5.1997/413)


For the control of the execution of registration of the vehicle, the car tax issues, a survey vendor, and the police must be notified to the Customs authorities or to the turvallisuusvirastolle, if the vehicle is detected on the register or from which tax has not been paid, or, apparently, the structure of the ownership, use, or has been modified in such a way that the vehicle would have to carry out the tax. (22 December 2009/1324)
A police officer may order that the characteristics of the vehicle or it will be immediately be taken over. This is stated in the notification referred to in paragraph 1 to the relevant tax authority, to decide whether to apply the provisions of article 63.

Article 79 (a) (11 December 2002/1097), in carrying out the survey is määräaikaiskatsastusta required to verify that the vehicle is not a car failure of the tax suspended. The vehicle shall be deemed to be suspended if there is an entry in the register of vehicles the tax omission, unless the present activity on the part of the tax, or a reliable explanation of the tax authority, under section 52 of the decision, in which the vehicle is allowed.
In its own right within the meaning of subparagraph (1) above may be considered a financial institution carrying out the voucher issued by the tax. In its own right can also be seen as a combination of the tax with the flag of an extract from an account of, or in combination with a ticket with a splash of the payment of the invoice that Julian, or other printed document.

Article 80 (7.5.1997/413) a tax authority has the right to inspect the vehicle or cause the vehicle to be displayed for inspection purposes, the operator of a vehicle roadworthiness test, which will give the requested information to the tax authorities. The tax authorities also have the right to inspect the premises, which will be held in the possession of or dealing with the vehicles. The tax authority has the right to stop the vehicle for inspection.

81 section every taxable person shall, if required, submit to the relevant competent tax authority or the official appointed by the person for inspection and proper books, correspondence and other information necessary for tax purposes as well as to assist in the inspection.
The use of the vehicle by a taxable person of a temporary tax provisions on the vedotessa he has to be given to the tax authorities the necessary evidence from their permanent residence, and other information relevant to the tax.
Each supplier must, at the request of the tax authority, information about the possible purchases of vehicles and jälleenmyynneistä.

82 section (9 January 2009/5) section 82 is repealed for three days from January/L:lla 5.

83 at the behest of each article is the tax authority to give information about the attributes of the second tax appeal or for the necessary information relating to the second, which will survive in his possession documents or otherwise are known to him, if they do not apply to the matter, according to the law, which he has the right to refuse to give evidence.
The tax authority has the right to inspect, or within the meaning of article 81 have them checked for business and other documents, including the information referred to in subparagraph (1) may be available.

84 section (21.12.2012 read/971) Customs and Transport turvallisuusvirastolla has the right to impose it, which does not comply with the call for the provision of the information referred to in this chapter, or the presentation of the material, the penalty to comply with their obligations.

Article 85 where a licence has been registered, or you have a taxable vehicle, for which there is no car tax or notice a change in the tax structure, or any other active element, the tax authorities may prescribe the use of the vehicle as soon as to be inhibited. Prevent the use of the vehicle, even if it were, that would have been the owner of the vehicle tax, have been released by the other. If later the owner as the case may be, again, the use of the vehicle taxes. The tax authority may allow the use of the tax by the due date of the vehicle.

86 § Car for tax purposes or the particulars and documents which shall be kept a secret. They should not be wider than in the Protocol or decision giving it is necessary. Information may be used in statistical reports, the tax authority referred to in the law which the summaries are available to the public. On the basis of the General vähittäismyyntiarvon relating to decisions of the taxed vehicles are open to the public, with the exception of sections 50 and 51 of the matters referred to in documents as well as information about the person in the name and address of a natural person. The information included in the register of the authority of public documents may be issued by fax, in hard copy or in electronic form on the Act on the openness of government activities (621/1999) 16 without prejudice to the provisions of the third paragraph of article. The value of the vehicle used in the possession of the tax authorities are in the public domain only if the room has been used as a vehicle for tax purposes. A party's right to information is determined by the Act on the openness of government activities, in accordance with article 11. (according to the/266)
Notwithstanding the provisions of subparagraph (1), provide the information and documentation provided by the tax authorities and tax experts, as well as such shall receive reimbursement controls, tax collection, taxation, the examination of the complaint and the prosecution or enforcement purposes, to the authorities concerned and their representatives. The juge des Libertés law (806/11), Chapter 8, on the conditions laid down in article 2 of the tax documents, or to arrest them the information is to be provided for use by other legitimate official crime as a tax for the crime. (July 22, 2011/868)
L:lla 868/2011 modified 2 entered into force 1.1.2014. The previous wording of: Notwithstanding the provisions of subparagraph (1), provide the information and documentation provided by the tax authorities and tax experts, as well as such shall receive reimbursement controls, tax collection, taxation, the examination of the complaint and the prosecution or enforcement purposes, to the authorities concerned and their representatives. The juge des Libertés Act (450/87), Chapter 5, to the conditions laid down in article 1 of the tax documents, or to arrest them the information is to be provided for use by other legitimate official crime as a tax for the crime.
Customs, tax administration, or the traffic safety agency can also order the documents be handed over for this kind of research for statistical or scientific studies to perform the person or authority providing it for use. Also, the Administrative Court and the Supreme Administrative Court decisions may be published in accordance with the wording of or in an abbreviated format, however, without mentioning the names of the parties concerned. The information may not be disclosed without the permission of the tax authority on, or use for any purpose other than the purpose for which it is supplied, unless otherwise specified. (21.12.2012 read a/971) 87 § salassaja, each is required to keep, not to take advantage of what he, in his Office or in public office, article 86, in the cases referred to in subparagraph (3) or otherwise is the income tax return or tax purposes, of the rest of the data got to know another or what the car tax, or appeal to authority.

88 section (9 January 2009/5) the Customs authorities may allow the transfer of the tax liability, or for the purposes of the registration of the tax authority concerning the authorisation of a vehicle for other things as well as to the person responsible for the tax on the taxable person or, if the information is necessary for the purposes of the registration of the vehicle.

to avoid the penalty for the unlawful conduct of the car tax under section 89 and the enterprise provided for in section 1 of chapter 29 of the Criminal Code – section 3.
That authority, in spite of the urging of leave due to fulfil Article 4, paragraph 2, article 35, article 46 or 51 section, elsewhere in this regulation, as provided for in the law or the car tax or the tax authority decision notification or tietojenantovelvollisuuden, is to be condemned to a fine for violation of the car tax. (7.5.1997/413) Article 90 (21.4.1995/742), the penalty for breach of professional secrecy laid down in article 87 convicted 38 of the Penal Code, Chapter 1 or 2, according to the article, if the Act is not punishable under the Penal Code, chapter 40, section 5 of the Act on provision of a heavier penalty, or elsewhere.

section 91 (9 January 2009/5) section 91 is repealed for three days from January/L:lla 5.

the provisions of this law, article 92 shall be adopted for the application of the regulation more precise. However, if necessary, the Ministry of transport to provide more detailed rules referred to in article 15 of the vehicle's equipment.

Date of entry into force and transitional provisions article 93 this law shall enter into force at the time of the decreed. (1482/1994 came into force on 1 January 1995 in accordance with A 1542/1994.)
The law shall apply to vehicles, which will be put into service for the first time in Finland a law or are registered on or after the date of the entry into force of the subject article. Also, prior to the entry into force of the law will be applied, for the first time introduced by law or registered vehicles, if the structure of the vehicle, use or ownership is amended in such a way that the change would lead to the tax under this law.
This Act is repealed on 14 November 1967 on the car and motorcycle Tax Act (482/67), as amended subsequently. Car and motorcycle tax law shall, however, apply to the taxation in Finland of the imported or manufactured vehicles, which are released from customs supervision or supplied, or the structure of the taxation on the ownership, use or have an impressive way before the entry into force of this law.

94 section


The country will change at the request of the taxable person, the person with them to bring a vehicle to apply instead of the provisions of this law in a car and motorcycle tax and the law on the customs tax code (575/78), 14 and 15 (a) the provisions of section as at 31 December 1994, if moving to Finland takes place not later than 31 December 1996. If the vehicle is acquired before 1 December 1994, at the request of a taxable person to apply the provisions mentioned in the will, if moving to Finland takes place not later than 31 December 1997.
In the country at the time of entry into force of this law on the basis of the provisional relief, rather than the provisions of this law shall apply to vehicles in a car and motorcycle tax and customs law and tax law, the provisions of article 17 and 18, as at 31 December 1994 until the end of the time limits referred to in the said provisions. The provisions of the new law shall be applied immediately upon expiry of the time limits.
At the time of entry into force of this law, the customs of the country to the tax referred to in article 16 (a) of the said law shall be applied to the vehicles and the car and motorcycle tax provisions of the customs law, tax law, article 16 (a) until the end of the period referred to in the.

for the purposes of the provisions of this law, article 95 on the vehicle for which the tax is levied on car and motorcycle tax according to the law on the total mass of the unladen mass of which is recorded in the register as at 31 December 1994 in accordance with the existing criteria, the difference between the maximum laden mass and the mass of their own, these shall apply to car and motorcycle tax to conform to the provisions of the law.

section 96 (21.12.2012 read a/971), section 96 is repealed L:lla 21.12.2012 read/971.
THEY 321/94, Staub 88/94Liite (Dec 16/1316) table 1 total mass (kg) of the car Car CO2 emissions (g/km), the tax rate for the use of force other than diesel propulsion diesel oil up to 5.0 up to 354 0 52 51-60 of 355-363 1 5.1 61-69, 364-372 373-70-78 2 5.2 381 3 5.2 79-87 382-390 4 5.3 88-96 391-399, 5-408-5.4 97 105 400 6 5.4 106-114 409-417, 418-115-123 5.5 7 427 8 5.6 124-132-133, 427-435 9 5.6 141 436-444 10 5.7 142-150-445-453, 454-5.8 151-159 11 462 12 160-168, 463-471 5.9
5.9 169-177 13, 472-480 481-178-186 14 6.0 489 15 6.1 187-195 490-498-499 196-204 16 6.2 507 17 6.3 205-213 508-516 18 6.3 214-222-223 of 19 521-525 526-534 231 6.4 20 6.5 232-240-535-543 21 6.6 241-249 250-544-552 22 6.7 258 559-561 23 6.8 259-267 562-570-571-276 of 24 6.8 268 579 25 6.9 277-285 580-588-589-7.0 286 26 294 295-303 598 597 27 7.1-606-312 607-7.2 304 28, 615-321-616 29 7.3 313 624 30 7.4 322-330 625-633 31 7.5 331-339 634-642 32 7.6 340-346 643-651
7.7 349-357 33 652-660 34 7.8 358-366 661-669-670, 367-375 35 7.9 678 36 8.0 376-384 679-687 37 8.1 385-393 688-696 38 8.2 394-402 697-705 39 8.3 403-413 706-714-412-420 40 8.4 715 730 41 8.5 421-429, 724-732 42 8.6 430-438 733-741 43 8.7 439-447 742-750 44 8.8 448-457 751-759 45 8.9 457-465 760-768 46 9.0 466-474 769-777 47 9.1 475-479 778-786-484-492 48 9.2 787 795 796 9.3 493-501-49 804 50 9.4 502-510 805-813 51 511-519 9.6 814-822 52 9.7 520-528 823-831
53 9.8 529-540 832-840 54 9.9 538-546-841-849 850-547-555 55 10.0 858 56 10.2 556-564 859-867 57 10.3 565-573 868-876-574-582 58 10.4 877 885 59 10.5 583-591 886-994 60 10.6 592-600 995-1003 61 10.8 601-609 1004-1012 62 10.9 610-618 1013-1021, 1022-63 11.0 619-627-636 1031 1030 64 11.2 628-637-645 10 65 11.3 1040-1048 66 11.4 646-654-1049-1057 67 11.5 655-663 1058-1066-1067-68 11.7 664, 672-673 681 940 69 11.8 1079-1084 70 12.0 682-690 1085-1093 71 12.1 691-699 1094-1102 1103-700-708 72 12.2 1111
73 12.4 709-717-1112-1120 74 12.5 at 718-726 1121-1129 75 12.6 at 727-735 1130-1138 76 12.8 682-744 1139-1147 1148-745-753 77 12.9 1156 78 13.1 754-762, 1157-1165 1166-763-772 79 13.2 1174 80 13.4 773-781 1175-1183 81 13.5 782-790 1184-1192 82 13.7 791-799 1193-1202 83 13.8 800-808-1203-1211-1212 84 14.0 809 817-818-826 85 14.1 1221-1229 86 14.3 827-835 1230-1238 14.4 836-844 1239-87 12 88 14.6 845-853 1248-1256 89 14.7 854-862 1257-1265 14.9 863-871 90 1266-1274, 872-880 1275 91 15.1-15.2 881-889 1283 92 1284-1292
93 of the 890-898-1293-1301 15.4 94 15.5 899-907 1302-1310 1311-908-916 95 15.7 1319 1320-96 15.9 917-925-1329 491 97 16.0 926-1337, 1338-98 16.2 935-943 944-952 1346 99 16.4 1347-1352, 1356-953-961 100 16.5 1364, 1365-962-970 101 16.7 1373 102 16.9 971-979 1374-1382, 1383-103 17.0 980-988-989 997 666 104 17.2 1392-1400 105 17.4 998-1006, 1401-1409, 1410-106 17.6 1007-1015 1418 107 17.7 1016-1024 1419-1427 1428-108 17.9 1025-1033-1042 1036 1436 109 18.1 1437-1445 110 18.3 1043-1051 1446-1454 111 18.4 1052-1060, 1455-1463 1464 1061-1069 112 18.6-1472
113 18.8 1070-1078 1473-1481 114 19.0 1079-1087, 1482-1490 1088-1096 115 19.1 1491-1499/1500-1105-1125 116 19.3 1508 1509 19.5 1106-1114 117-118 19.7 1115-1123, 1517 1518-1526, 1527-1124-1132 119 19.9 1535 1133-1141 120 20.1 1536 20.2 1142-1150-1544 121 1545-1553 122 20.4 1151-1159 1554-1562, 1563-20.6 1160-123 1168 1169-1177 1572 1571 124 20.8-21.0 1178-1186 1581 1580 125-126, 1589, 1590-1598 21.2 1187-1195 1196-1204 127 21.4 1599-1607-1608-128 21.5 1205 1213 1214-1222 129 21.7 1617 1616-1625, 1626-130 21.9 1223-1231 1634 131 22.1 1232-1240, 1635-1643 132 22.3 1241-1249 1644-1652
133 22.5 1250-1258 1653-1661 134 22.7 1259-1267 1662-1670-1671, 135 22.9 1268, 1276, 1277-1285-1679 136 23.1 1680-1688 137 23.3 1286-1295 1689-1697-1698 138 23.5 1296-1305-1313 1706 139 23.7 1707-1715 140 23.8 1314-1322 1716-1725, 1726-141 24.0 1323-1331, 1332-1340 1734 142 24.2 1735-1743, 1744-1341-1349-143 24.4 1752 1753-144 24.6 1350-1358 1761, 1762-145 24.8 1359-1367 1770 146 25.0 1368-1376, 1771-1779, 1780-147 25.2 1377-1385, 1386-1394, 1788, 148 25.4 1789-1797, 1798, 149 25.6 1395-1403-1404-1406 150 25.8 1807 1807-1815, 1816, 1413-1421-151 26.0 1824 152 26.2 1422-1430, 1825-1833
153 26.4 1431-1439, 1834-1842, 1843-154 26.6 1440-1448-1457 1851 155 26.8 1449 1852-1860 156 27.0 1458-1466, 1861-1869 157 27.1-1475, 1870-1878, 158 27.3 1476-1484, 1879-1887, 159 27.5 1485-1493, 1888-1896, 160 27.7 1494-1502, 1897-1905 161 27.9 1503-1511, 1906-1914 162 28.1 1512-1520, 1915-1923, 1924-163 28.3 1521-1529-1538, 1933, 1932, 164 28.5 1530-1539-1547 165 28.7 1942 1941-1950 166 28.9 1548-1556, 1951-1959, 1960-167 29.1 1557-1565 1566-1574 168 29.3 1969 1968-1977, 1575-1583 169 29.5 1978-1986 170 29.7 1584-1592, 1987-1995 171 29.9 1593-1601 1996-2004 172 30.0 1602-1610, 2005-2013
173 30.2 1611-1619 2014-2022 174 30.4 1620-1628 2023-2031 175 30.6 1629-1637 2032-2040 176 30.8 1638-1646 2041-2049 177 31.0 1647-1655 2050-2058 178 31.2 1656-1664, 1665-2059, 2067 179 31.4 1673 2068-2076 180 31.6 1674-1682 2077-2085 2086 181 31.7 1683-1691-1692-1700 2095 2065 182 31.9-2103 183 32.1 1701-1709 2104-2112 184 32.3 1710-1718 2113-2121 2122-185 32.5 1719-1727, 1728-1736 2130 186 32.7 2131-2139 187 32.8 1737-1745 2140-2148-2149-188 33.0 1746, 1754, 1755-1763 2158 189 33.2 n ° 2157-2166, 1764-1772, 2167-190 33.4 2175 2176-191 33.6 1773-1781, 1782-1790 2184 192 33.7 2185-2193
193 33.9 1791-1799 2194-194 34.1 19th-1808 2203-2211 195 34.3 1809-1818, 2212-2218-2220 196 34.4 1819, 1827, 1828-1836-2232 197 34.6 2230-2238 198 34.8 1837-1845, 2239-2247 199 35.0 1846-1854, 2248-2257 200 35.1 1855-1863, 2258-2266 201 35.3, 1864-1872, 2267-35.5 1873-1881, 2275 202 2276-2284 203 35.7 1882-1890, 2285-2293-2294-204 35.8 1891, 1899, 1900-1908, 2303 2302 36.0 205-2311 206 36.2 1909-1917, 2312-2320 207 36.3 1918-1926, 2321-2,329 208 36.5 1927-1935, 2330-2338 209 36.6 1936-1944, 2339-2347 36.8 210, 1945-1953, 2348-2356 211 37.0 1954-1962, 2357-2365 to 2366 212 37.1 1963-1971-2374
213 37.3 1972-1980 2375-2383-2384, 1981-1989, 214 37.5 2392 215 37.6 1990-1998 2393-2401 2402 216 37.8 1999-2007-2410 217 37.9 2008-2016 2411-2419 218 38.1 2017-2025 2420-2428-2429-219 38.2 2026 2034 2035-2043 2437 220 38.4 2437-2446 2447-2044-221 38.5 2052 2053-2061 222 2455 38.7 2456-2445 223 38.8 2062-2070 2465-2473-2474-224 39.0 2071 2079 2080-2088 6 225 39.1 2483-2492 2089-2097 39.3 2470 226-2500 227 39.4 2098-2106, 2107-2501-2509 228 39.6 2115 2510-2518 229 39.7 2116-2124 2519-2527 230 39.8 2125-2133 2528-2559 231 40.0 2134-2142 2537-2545 2546-2143-2151 232 40.1 2554
233 40.3 2152-2160 2555-2563 2564 234 40.4 2161-2169-2572 235 40.5 2170-2178 2573-2581-2582-236 40.7 2179 40.8 2187 2188-2590 237 2196 2591-2592 238 40.9 2197-2205 2600-2,608 single-family 239 41.1 2206-2214 2609-2617 240 41.2 2215-2223 2224-2618-2626 241 41.3 2232 2627-2635 2636-2233-242 41.5 2241 2242 2250 243-2792 41.6 2645-2654 706 244 41.7 2251-2259-2260-2268 2,549 245 41.8 2663-2671 246 42.0 2269-2277 2672-2683-2286 247 42.1 2413 2680-2689 248 42.2 2287-2295 2690-2698-2699 2296-2304 249 42.3 2707 250 42.4 2305-2313 2708-241 251 42.6 2314-2682 2,717-2725 2726-252-2323, 2331 42.7 204
253 42.8 2332-2340 2735-2743 2744-2341-2350 254 42.9 2752 2753-255 43.0 2351-2359-2368 874 2761 256 43.1 2360-2369-2377 2770 257 43.2 2771-2780 2781-2378-2386 258 43.4 2789 259 43.5 2387-2395 2396-2790-2798 260 43.6 2404-2405-2807 261 43.7 2,799 2413 2414-2808-2816 262 43.8 2422 2423-2817-2825 263 43.9 2431 2826-2880 264 44.0 2432-2440 2835-2843-2844-2449 265 44.1 2441 following 266 44.2 2450-2458 2853-2861 267 44.3 2459-2467 2862-2870-2871-2476 268 44.4 2468 2879 269 44.5 2477-2485 2880-2888-2889, 270-2897 replaced 44.6 2486 271 44.7 2495-2528 2753-2906-2907 2504-2508 272 44.8 2915
273 44.9 2513-2521 2916-2924 274 45.0 2522-2530 2925-2933 2934 do-2521-2539 275 45.1 2942 276 45.2


2540-2548 2943-2549-2557 2951 277 45.2 2911-2960-2961-278 279 45.3 2558 2566 2567 increased the envelope-2575 279 45.4 2970-67 280-2576-2584 45.5 2979 2987 281 45.6 2585-2593 2988-2996, 2997-2594-2594 282 45.7 3005 283 45.8 2603-2611 3006-3014 284 45.8 2666-2620 3015-3023 3024-2621-2629 285 45.9 3032 286 46.0 2630-2638 3033-3041-3042 46.1 2779-2647 287 3050 288 46.2 2647-2656-2657 3051-3059 289 46.3 2665 3060-3068 290 46.3 2666-2674 3069-3077 291 46.4 2687-2683 3078-2684-2692 3,173 292 46.5 3086-3095, 3096-293 46.6 2693-2701-2710 3104 294 46.6 2702 3105-3113 3114 46.7 2711 295-2719-3122 296 46.8

2720-2728, 3123-3131 297 46.9 2729-2738/480-3163-3140 298 46.9 2773 3141-3150-3149 299 47.0 2665 2755-2756-3158 300 47.1 2764 3159-3167 3168-567-2773 301 47.1 3176 302 47.2 2486-2782 2783-3177-3185 303 47.3 2791 3186-3194-3195-304 47.3 2792 2800 2801-2809 3203 305 47.4 3204-3212-3213-2818 306 47.5 2810 3221 307 47.5 2819-2828 308-2411-3222 3230 47.6-2836 3231-3239 309 47.6 2837-2845 3240-3248 310 47.7 2846-2854 3249-3257 311 47.8 2855-2863 3258-3266 312 47.8 2864-1857 3267-3275 313 47.9 2874-2882 3276-3284 314 47.9 2883-2891 2892-3285-3293 315 48.0 2900 3294-3302 316 48.1

2901-2909 3303-3312 3313-2910-2918 317 48.1 3321 3322-318 48.2 2919-2927-2936 3330 3331 319 48.2 2928-2937-3339 320 48.3 47 3340-3348-3349-48.3 321 2946 2954 3357 322 48.4 2955-2963 3413-3366 323-2964-2972 48.4 3,329 3375 324 48.5 3045-2981 3376-3384 325 48.5 2982-2990 3385-3393 326 48.6 2991-2999 3000-3394-3402 327 48.6 3008 3403-3411 328 48.7 3009-3017 3412-3420-3421-3018, 329 48.7 3026 3027-3429-35 330 48.8 3430-3438-3036-3044 331 48.8 3439 3447 332 48.9 3045-3053-3448-3456-3457-333 48.9 3054 3062 3465 334 49.0 3063-3071 3466-3474 335 49.0 3072-3080 3475-3483 336 49.1

3081-3089 3090-3484-3427 337 49.1 3098 3493-338-3107 3502 3501 49.1 3099-3510 339 49.2 3108-3116 3117-3519-3511 340 49.2 3125 3520-reimbursed 341 49.3 3126-3211 3529-3537-3538-342 49.3 3,135 3143 3144 343-3139 3547 49.3 3546-3555 344 49.4 3153-3161-3162-3556 3,564 345 49.4 3170 3569-3574-3179 parcel shelf behind 346 49.5 3171-3582 3583-347-3188 49.5 3180 3613 348 49.5 3189-3197 to 3198-3592-3601 3600 349 49.6 3206-2944 350 49.6 3207-3215 3216-3610-3618 351 49.7 3224 3619-3627 3628-605-352 49.7 3233 3234-3242 3636 3637 353 49.7-3645 354 49.8 3503-3251 0-3654 3655-3352-3260 355 49.8 3663 356 49.8

3261-3269 3664-3,708 357 49.9 3270-3278 3697-3769 358 49.9 3279-3287 3682-3690 359 49.9 3288 or more or more or more than 50.0 3691 360 TAX table 2 total mass (kg) of the car tax deduction (percentage) 2501-2550 9.8 2551-2600 2601-2650 2651-11.5 12.8 2700 13.8 2701-2750 14.7 2751-2800 15.4 2801-2850 16.1 2851-2900 16.7 2901-2950 17.2 2951-3000 17.8 3001-3050 18.3 3051-3100 18.7 3101-3150 3151-3200 19.1 19.6 3201-3250 19.9 3251-3300 20.3 3301 – 3350 20.7 3351-21.0 3400 3401-3450 21.4 3451-3500 21.7 acts entry into force and application in time: 21.4.1995/742: this law shall enter into force on 1 September 1995.
THEY'RE 94/93, SuVM LaVM 22/94, 10/94 7.5.1997/413: this law shall enter into force on 1 June 1997.
25 of the law and article 25 (a) shall apply to vehicles, which makes the car tax return on 5 December 1996.
THEY 244/1996, Staub 4/1997, EV 37/1997 30.12.1997, p/1380: this law shall enter into force on 1 January 1998.
The customs at the time of entry into force of the laws of the Government pending the appeal to the County Court of Uusimaa.
THEY LaVM 18/192/1997, 1997, 30 December 1998, 234/1997/1160 EV: this law shall enter into force on 15 January 1999.
The law shall apply to vehicles with a tax be imposed on or after the date of entry into force.
THEY 264/1998, Staub 64/1998, EV 246/1998 of 23 May 2001/421: this law shall enter into force on 11 June 2001.
The entry into force of this Act, a non-resident individual in connection with moving to Finland with him to bring in a vehicle may be at the request of the taxable person, in this section 26 of the act instead of the car tax (1482/1994), section 26 (1) of the Competition Act, if moving to Finland takes place within one year of the entry into force of this law.
THEY 197/2000, Staub 4/2001, 26 October 2001, the EV 40/2001/925: this law shall enter into force on 1 January 2002.
THEY 91/2001 12/2001, Staub, EV 101/2001, 11 December 2002/1097: this law shall enter into force on 1 January 2003.
THEY 141/2002 19/2002, Kouba, EV 193/2002 according to the/266: this law shall enter into force on 15 May 2003.
The law will apply to new vehicles for tax purposes for the first time on board means of taxation, who come to the initiated on 1 January 2003, it being understood that section 40 of the period referred to in paragraph 2 of the taxable vehicles of this law shall apply for the first time in the period, which shall begin on 1 January 2003 or after. New taxable vehicles ensure a high degree of conformity with the laws of the hakemuksetta this is corrected after the law has come into force. The taxable person shall be entitled on request obtain a change of the tax, however, delivered on 1 January 2003 in accordance with the laws of the car tax in force as from 1 January 2003 to the date of entry into force of the law. The application shall be made within three months of the date of entry into force of the laws of the ajoneuvomalleittain.
Before 1 January 2003, which ensure a high degree of new vehicles as provided for in section 43 may be withdrawn and vehicles in accordance with the law, upon application by the taxable person for this tax if the vehicle has not been registered or put into circulation before 1 January 2003. This tax is not in this case, the increase will be applied in the manner laid down in article 43. The application must be made within six months of the entry into force of the law.
Article 4 entry into force provision is repealed by L:lla, April 25, 2008/268. (, April 25, 2008/268)
This tax is not, however, adjust the date of entry into force of this provision, if the amount of tax is 25, 28, 50 or 51 on the basis of the article or any other similar reduced in such a way that the amount of the tax reduced by not higher than what should be the adjustment without a discount.
This law, without prejudice to article 6 (a) will take place before the year 2003, used manufactured, imported in accordance with section 6 of the vehicle tax, if it is in use in Finland, similar to the vehicles used in the years before 2003, which have been taxed as a new article 6 and 10 (a) in accordance with the first subparagraph of article. If a particular vehicle model, as a new tax in the manner provided for in paragraph 2 has been delivered to the application on 1 January 2003 in accordance with the law in force at the car tax, the taxation of imported used vehicle is, however, subject to article 6 (a), if the vehicle is completed at the same time as the application on the basis of taxed the same new cars and other vehicles.
Notwithstanding the provisions of section 10(3) of the Act, prior to 1 January 2007 taxable vehicle is taxed in accordance with the provisions relating to the vehicle, if it has been registered in Finland before the country imports other than, or used to transport at least six months. (30.12.2004/1278)
The vehicle, which is not to be regarded, when used, shall be levied the same or an equivalent new vehicle tax. A vehicle that has been registered or in use to transport at least three months, however, the tax will be reduced by the amount of the vehicle on the basis of the age of not more than one year of age, which corresponds to the same or similar vehicles from the market value changes, the average discount corresponding to the detected reliably. For a special reason and may take into account the change in the value of the vehicles of not more than 18 months of age. In the event of a reduction in the market value of the observed mallikohtaisesta is not available, or if this information cannot be limited number of observations, or any other similar reason sufficiently representative for the purposes of the tax on the basis of the age of the vehicle, shall be reduced by 0.8% of the chargeable for each month by which it is calculated for each of the tax to the end of the preceding month. (30.12.2004/1278)
Between 1 January 2003 or after the date of transition or change search things to come, which is not a question of the amount of the tax on used vehicles is processed before the entry into force of this law, in accordance with the provisions in force.
A person's vehicle is acquired for their own use, which has given the car a tax return by the end of 2005, to be used with the permission of the customs authority, the granting of temporary taxes without running up to the granting of an authorisation for a period of three months. The authorization may also be granted on the condition that the car tax notification shall be provided within five days of the granting of the authorization. The period of validity of the licence will expire 10 days after the conclusion of the contract or, if the transfer of ownership of the vehicle or if the vehicle is registered to the technical inspection is not started within 10 days of the grant of a licence. If the tax return and the tax is withdrawn as referred to in article 43, the taxable person must, in addition to the fee charged for a preliminary solution to the payment, at a rate of not more than one tenth of the tax, which the vehicle should have been properly carried out. The use of vehicles to transport the vehicle (1090/2002) and under it. If Customs is authorized in 2004, in which the vehicle is limited to three months for shorter periods and the use of the year has been only with the permission of the year 2004 may be used, such a vehicle on the roads without an extension of the period of validity of the authorisation is also distinct in the course of 2005, however, a total of up to three months. (30.12.2004/1278)
THEY 271/2002, Staub 46/2002, 9 May 2003, 304/2002/340 EV: this law shall enter into force on 15 May 2003.

The law will apply to their vehicle taxation, which apply the law on amending the law on car tax (266/2003).
THEY'RE 1/2003, (EC) No 1/2003, Staub EV 1/2003 15.12.2003/1074: this law shall enter into force on 1 January 2004.
THEY'RE 117/2003, Staub 27/2003 of 19 December 2003/67/2003, EV 11: this law shall enter into force on 1 January 2004.
THEY'RE for the 1998/2003, Staub 35/2003, LA 152/2003, EV 100/2003, 30.12.2004/1277: this law shall enter into force on 1 January 2005.
THEY'RE 212/2004, Staub 35/2004, EV 202/2004 30.12.2004/1278: this law shall enter into force on 1 January 2005.
THEY'RE 212/2004, Staub 35/2004, EV 202/2004 of 22 December 2005/1126: this law shall enter into force on 1 January 2006.
If Customs is authorized in 2005, in which the right of use of the vehicle taxes without running for a period of less than three months and is limited to the use of the right has been only for the year 2005, the vehicle may not be used for an extension of the period of validity of the authorization to transport air in the course of 2006, however, a total of up to three months.
THEY are 195/2005, Staub 37/2005, EV 179/2005 of December 2006/1450: this law shall enter into force on 1 January 2007. 61 of the laws of the State of the entry into force of the section will, however, at the time of the Council decreed.
The law applies to taxation, which will take place on or after the date of the entry into force of the law.
61 section came into force on September 1, 2007, in accordance with A 794/2007.
THEY 210/2006, Staub 40/240/2006 of 21 December 2006, EV/1292: this law shall enter into force on 1 January 2008.
The law shall apply to the vehicle taxation, which at the date of entry into force of the laws of the future date or after. If prior to the date of 2 November 2007 to become the vehicle tax will be cancelled on the basis of article 43, paragraph 1, sub-paragraph (a), the taxable person is not subject to section 35 and section 43 of the payments referred to in paragraph 2. If prior to the date of 2 November 2007 to become the vehicle tax is withdrawn, as provided for in article 43 (3), no tax is increased within the meaning of that Act, if the vehicle is taxed in accordance with the law on the application after the entry into force of this law. The application shall be made within one month of the date of entry into force of this law.
Before the entry into force of the law can be used to take the measures needed to implement the law.
THEY'RE 147/2007 23/2007, Staub, EV 125/2007 18 April 2008/248: this law shall enter into force on 1 May 2008.
THEY are 148/2007 5/2008, Staub, EV 25/2008, April 25, 2008/267: this law shall enter into force on 1 May 2008.
At the time of entry into force of the laws of the Helsinki administrative court pending appeal cases are heard by the end of the Helsinki Administrative Court. The Helsinki Administrative Court are treated the same to the end of the appeal of things that the tax authority before the entry into force of the new provisions has been dealing with car tax adjustment procedure referred to in article 68, and that, upon the entry into force of the law in his dealings with other tax legislation are tax under section 70 (1), (3) or (4) of the treatment referred to in point.
At the time of entry into force of the law in his dealings with the Customs authorities or the vehicle Administration Centre for the recovery of outstanding tax or the Helsinki Administrative Court of appeal to be dealt with to the end of the new requirements to comply with the provisions of the adjustment. These decisions are sought on the basis of the new provisions of the competent regional by appealing to the change in the administrative court.
The Helsinki Administrative Court addressed to the imposition of the tax, or the appeal of the judgment under appeal, that the decision has been taken prior to the entry into force of the new provisions and will be initiated in the administrative center of the district, or after the entry into force of the Vehicle, the adjustment is processed. These decisions are sought on the basis of the new provisions of the competent regional by appealing to the change in the administrative court.
The administrative centre of the customs authority or any complaints prior to the entry into force of this law, other than the imposition of the tax, or the return of the decisions dealing with the Helsinki Administrative Court.
If, after the entry into force of the law in the Supreme Administrative Court, the contested decision, it is necessary to repeal the car tax and the matter be referred to the administrative order, restore the Supreme Administrative Court remits the case to the Administrative Court, which is competent to deal with the case on the basis of the new provisions.
Before the entry into force of this law may be to take the necessary steps in the implementation of the law.
THEY'RE 160/2007, Staub 7/2008 2008-35, April 25, 2008, EV/268: this law shall enter into force on 1 May 2008.
THEY'RE 160/2007, Staub 7/2008 2008-14 November 2008, EV 35/688: this law shall enter into force on 1 December 2008.
THEY'RE 139/2008 13/2008, Staub, EV 99 for three days from January/5/2008: this law shall enter into force at the time of the Council of State decreed. Article 34 of the law (d), however, will enter into force on 1 January 2010.
The law shall apply to vehicles, with the first tax day is after the entry into force of the law.
Vehicles with the first day of the tax base has been before the entry into force of this law, at the time of entry into force of this law shall apply to the provisions in force.
Before the entry into force of the law can be used to take the measures needed to implement the law.
Before the entry into force of the laws of the registered taxable person shall be deemed to be a taxable person approved after the entry into force of the laws of the registered agent without a separate procedure.
THEY'RE 192/2008, Staub 26/2008 22 December 2009/185/2008, EV 1324: this law shall enter into force on 1 January 2010.
Before the entry into force of the law can be taken in the implementation of the law.
THEY'RE 208/2009, Kouba 23/2009, EV 203/2009 4 March 2011/193: this law shall enter into force on 15 March 2011. The law shall apply to vehicles, with the first date of the entry into force of the tax base is on or after the date of the law.
THEY'RE 290/2010, Staub 59/2010, EV 330/2010 July 22, 2011/868: this law shall enter into force on 1 January 2014.
THEY LaVM 44/222/2010, 2010, EV 374/2010 Dec 16/1316: this law shall enter into force on 1 April 2012.
The law shall apply to vehicles, with the first tax day is after the entry into force of the law.
Vehicles with the first day of the tax base has been before the entry into force of this law, at the time of entry into force of this law shall apply to the provisions in force.
Before the entry into force of the law can be taken in the implementation of the law.
THEY'RE 57/2011, Staub 11/2011, 8.30 am, EV 56/2011/230: this law shall enter into force on 1 July 2012.
The law shall apply to vehicles, with the first tax day is on 1 April 2012 or later.
Before the entry into force of the law can be taken in the implementation of the law.
THEY'RE 8/2012, Staub 3/2012, EV 14/2012 21.12.2012 read/889: this law shall enter into force on 1 January 2013.
At the time of entry into force of this law, the issue of the pending tax exemption shall apply to the provisions in force at the time of entry into force of this law.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012 21.12.2012 read/971: this law shall enter into force on 1 January 2013.
THEY HaVM 21/145/2012, 2012, EV 150/2012 16.5.2014/384: this law shall enter into force on 1 June 2014.
A preliminary ruling in the proceedings pending at the time of entry into force of this Act in the case where the interest of the State tax administration Veronsaajien the right to control the unit has the power to exercise the Traffic Safety Agency in legal proceedings, a tax attorney.
THEY'RE 23/2014, Staub 2/2014, EV/2014 12.12.2014/10: this law shall enter into force on 1 January 2015.
THEY'RE 119/19/2014 2014, Kouba, EV 12.12.2014/152/2014 1073: this law shall enter into force on 1 January 2015.
The vehicle, which the country of residence and personal change is brought to you at the time of entry into force of this law the tax is reduced on the basis of the provisions in force, shall apply to article 27 and 27 (a) and section 30, as they were at the time of entry into force of this law.
The vehicle, which is registered in the country at the time of entry into force of this law, to change the person or that the person has made a purchase of a binding agreement, shall apply to the 25-27, 27 (a) and section 27 (b) and section 30, as they were at the time of entry into force of this law, if moving to Finland takes place not later than 31 December 2017 or section 25 of meant for temporary residence in Finland has already started by then.
The car, which is registered not later than 28 February 2015 for taxi transport law (217/2007), section 2, paragraph 1, or a similar law of a province of the Åland Islands, referred to in order to transport shall apply section 28, as it was at the time of entry into force of this law.
THEY'RE 125/26/2014 2014, Staub, EV 182/2014 7.8.2015/9: this law shall enter into force on the 1 January 2016.
On appeal before the entry into force of this law shall apply to the Management Board on the date of entry into force of this law, the provisions in force.
THEY'RE 230/26/2014 2014, LaVM, EV 319/2014