Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
From passenger car (M 1 Category), van (N 1 Category) and of a bus (M 2 ), with a mass of less than 1 875 kg, of a motorcycle (L 3 And L 4 ) and the rest of the vehicle readable to category L prior to the registration of the vehicle in the vehicle register (541/2003) , in the case of a vehicle register ( Register ) Or the introduction of a vehicle tax for the State in Finland, as provided for in this Act.
Save as otherwise provided in this Act, the classification of vehicles and the technical characteristics of vehicles shall apply to the vehicle (1090/2002) And is provided for.
For the purposes of this Law, the introduction in Finland of the use of a vehicle in the Finnish territory also occurs when the vehicle is not registered in Finland.
However, the use of a vehicle in a State other than that of a natural person resident in a State other than Finland is not regarded as a taxable vehicle for the sole use of a vehicle in a Member State other than that registered in Finland. During a period of no more than six months, during a period of 12 months or less during a period of 12 months or less, if the use does not relate to the purchase of a vehicle in Finland, during a period of up to six months or less during a period of 12 months or less. (21/02/98)
In some cases, the tax-free use of the vehicle and the restrictions on the use of duty are laid down in Chapter 6 below.
A vehicle which has previously been taxed will be retaxed for the first time as a vehicle to be introduced or registered if it is used after 50 % or more of the vehicle parts have been replaced. If the vehicle is replaced by a self-centered vehicle, the vehicle will always be retaxed. Taking into account the importance of vehicle parts for the vehicle's total vehicle price and the general vehicle technical aspects of the calculation of the above percentage, the Government Decree of the Council of State shall take account of the importance of vehicle components. (12/12/2011)
L to 1044/2014 (1) entered into force on 1 January 2015. The previous wording reads:
A vehicle which has previously been taxed will be retaxed for the first time as a vehicle to be introduced or registered if it is used after 50 % or more of the vehicle parts have been replaced. If the vehicle is replaced by a self-centered vehicle, the vehicle will always be retaxed. The Ministerial Decree of the Ministry of Transport and Communications shall, taking into account the importance of vehicle parts for the vehicle's entire vehicle and its average share of the vehicle price, as well as general vehicle technical aspects, for the purposes of: The percentage is calculated. (4.4.2003/266)
The proportion referred to in paragraph 1 shall be calculated from the vehicle which was first introduced or registered in Finland ( Vehicle vehicle ) Without taking into account subsequent changes to the vehicle. However, the vehicle declared to be withdrawn from the register, which has been withdrawn from the register, cannot be considered as a vehicle if it is reintroduced or entered in the register.
The obligation to pay the car tax is that which is entered in the register as owner of the vehicle. However, in the case of a payment transaction, the taxable person is the buyer, which is entered in the register as the holder of the vehicle.
If the vehicle is imported or manufactured by a registered agent within the meaning of Article 39, this car tax shall be replaced by the taxable person referred to in paragraph 1. The registered agent shall also be responsible for the car tax of a vehicle which he has acquired as a non-taxable person other than that of another registered agent. However, responsibility for the tax may be transferred in accordance with the provisions of paragraph 3, in which case the transferee is liable for the tax. The transformer shall be subject to the provisions of this Act concerning the taxable person. (4.3.2015)
A written agreement must be concluded on the transfer of tax. The transfer shall inform the tax authority of the transfer. In the event of a failure to notify, the transferor of the vehicle and the transformers or donors and the recipients of the donation shall be equal to the tax. The transfer of a vehicle means the surrender of its right to property or other management rights.
Where the tax is not obtained from a registered agent, the taxable person shall be the owner or holder referred to in paragraph 1, unless he proves that he has paid the amount of the car tax to the registered agent or his representative.
A vehicle which has been introduced without registration or which cannot be attributed to a taxable person or a taxable person within the meaning of paragraphs 1 to 3, the taxable person shall be the introduction. If the placing in service cannot be demonstrated or the tax is not recovered, the owner of the vehicle in use shall be the taxable person.
Where a vehicle structure or any other fiscal factor is changed after registration or taxation, the taxable person shall be the person who is the owner of the vehicle as the owner of the vehicle structure, intended use or any other factor affecting the tax base. In the event of a change or, if the owner cannot be demonstrated, the person in whose possession such a change became known to the tax authority.
Where, pursuant to Article 3, a vehicle is subject to a tax on the vehicle being repaired by a vehicle carrying out a vehicle repair operation and parts of the vehicle have been replaced in such a way as to be effective, the owner of the vehicle shall: Taxable person if it is agreed in the repair contract that the owner is liable for the tax. If the owner of the contract cannot be demonstrated, the tax shall be charged to the person who changed the vehicle in a way that leads to taxation. If this cannot be demonstrated, or if the tax is not recovered from the above, the tax shall be charged to the person in whose possession such a change became known to the tax authority.
Article 5a has been repealed by L 9.1.2009/5 .
The tax on the passenger car and the van shall be the percentage of the taxable value of the car in accordance with Table 1 of the Annex, unless otherwise provided for in Article 8. The tax rate is determined by reference to the CO2 emissions corresponding to the combined consumption of the passenger car or the first package introduced in 2008, which is or should be entered in the register of the vehicle's technical data.
If the information referred to in paragraph 1 is not available, the tax rate shall be determined by the tax table 1 on the basis of the total mass of the car and the calculated carbon dioxide emissions corresponding to the use force. If the volume of the car's power (kW) and the total mass (in kilograms) is 0,15 or greater, the constructed CO2 emissions shall be increased by the multiplication factor of 1,5. The amount of CO2 emissions shall be rounded to the grams.
Instead of the imputed co 2 emission referred to in paragraph 2, the tax rate shall be determined on the basis of the CO2 emissions corresponding to the combined consumption of the taxable car, where the taxable person or the registered agent for the first taxation Submit a report and, if it is:
(1) for a passenger car, in the case of an EC type-approval, as defined in Commission Directive 93 /116/EC on the adaptation to technical progress of Council Directive 80 /1268/EEC on fuel consumption of motor vehicles; or In accordance with the requirements of the Community legislation replacing it and amending Council Directives 70 /156/EEC and 80 /1268/EEC as regards the vans 1 Or in accordance with the requirements laid down in Directive 2004 /3/EC of the European Parliament and of the Council as regards the measurement of CO2 emissions and fuel consumption of the vehicle; or
(2) as defined in the tax period in accordance with the requirements laid down in existing Community legislation.
If the driving force of the vehicle referred to in paragraph 1 is exclusively electricity, the rate of the tax shall be the amount of the tax in Table 1 of the Annex. (12/01/1316)
Article 6a has been repealed by L 9.1.2009/5 .
The tax payable on a bus with a mass of less than 1 875 kg is 31,7 % of the tax value of the car.
The tax on the motorcycle and other taxable L-class vehicle shall be the following percentage of the vehicle's tax value, according to the engine displacement or propulsion:
| Size class | % by % |
| Up to 130 cm 3 | 9.8 |
| 131-255 cm 3 | 12.2 |
| 256-355 cm 3 | 15.9 |
| 356-505 cm 3 | 19.5 |
| 506-755 cm 3 | 22.0 |
| 756 cm 3 Or more | 24.4 |
| An electric L-category vehicle | 12.2 |
The rate of taxation set out in Section 6 and Table 1 shall be reduced by the amount set out in Table 2 of the Annex in the case of N 1 A category van with a driver's seat not more than a driver's seat, but not more than 2 500 kg or more than the driver's seat, with a total mass of more than 2 500 kg, which meets the other of the following: Conditions:
1) the difference between the total mass and the mass ( Load capacity ) Is at least 680, but less than 1000 kg and power (kW) and total mass (in kilograms) shall not exceed 0,05;
2) the load capacity shall be equal to or greater than 1000 kg and the total amount of the power and total mass shall not exceed 0,06.
In addition to the provisions of paragraph 1, a van carrying a person who is normally used in wheelchairs may be equipped with acceptable equipment for affixing the wheelchair.
The mass of the vehicle is determined by the equipment in which the vehicle is at the time of first taxation.
However, the share of the tax is at least the share of the tax in Table 1 of the Annex. (11.05.2012)
If the vehicle is retaxed on the basis of Article 3, the retaxation shall be carried out on the basis of the criteria which should apply to the same new vehicle at the time when the taxable person was born.
Where a tax is levied in accordance with Articles 46 to 48, the provisions under which taxation of the vehicle has previously been provided shall apply.
The vehicle shall be considered to be used if it has been registered or used. (4.3.2015)
A vehicle which shall not be kept in accordance with paragraph 1 shall be considered as a new vehicle for the purposes of this law.
The new imported vehicle, whose use is based on Article 35b, shall be considered as a new vehicle for the purposes of this law. (9.1.2009/ 5)
Article 10a has been repealed by L 9.1.2009/5 .
The tax value of the vehicle is its universal retail value.
Article 11a has been repealed by L 9.1.2009/5 .
The general retail value of the vehicle is the price that a single vehicle would be generally available for selling it as a taxable person on the Finnish market to the consumer at the time when the vehicle was Reported or should have been declared to be taxable. Where the value of the general selling price is not available, the general retail value shall be determined from the price in which the same vehicles are generally declared for sale, minus the normal rebates with the corresponding item.
The general retail value of the vehicle shall be deemed to include all the buyer, immediately or indirectly, of the vehicle for consideration of the vehicle for the seller or third party. The name of the item readable, the date of the payment or any other similar fact shall not affect the inclusion of the item in the retail value. However, the normal financial costs and the costs of the normal amount of EUR 600 for the delivery of the vehicle to the customer shall not be counted against the value of the vehicle.
Where the taxable value of a used vehicle is not to be determined in the manner prescribed in paragraph 1, the retail value may, in the alternative, be determined on the basis of the overall retail value of the corresponding new vehicle. The value to be determined by reducing the value of the vehicle on the basis of the age of the vehicle per month per month from the residual value calculated at the end of each previous month. A model-by-model may also be applied for calculating the calculated amount of depreciation if, on the basis of the statistical material on market data, there are grounds to deviate from the default value and if available information However, the overall retail value of the vehicle corresponding to the taxable vehicle cannot be properly determined. For the purposes of this Article, the age of the vehicle shall be determined on the basis of the time of the month in which the vehicle has been both in the register and in service. (29 DECEMBER 2006/1450)
In determining the overall retail value of the vehicle in Finland, account shall be taken of the available analysis of the factors affecting the determination of the retail value of the vehicle on the market and the value of the vehicle and its impact on the vehicle. Characteristics such as the mark, model, type, power and equipment of the vehicle. In addition, the age, mileage and fitness of the vehicle and other individual characteristics may be taken into account.
The general retail value in Finland may be determined, if necessary, in addition to information obtained on the Finnish vehicle market, on the basis of information from other countries on the vehicle market.
The general retail value cannot be determined solely on the basis of prices between the purchaser and the seller and the prices determined in exceptional market conditions.
The general retail value of the vehicle cannot be determined solely on the basis of the purchase price paid or the selling price or the redemption allowance received. (9.1.2009/ 5)
For the purpose of determining the overall retail value of the vehicle, the quantity of mileage which has been imported under Article 35b of the imported vehicle shall not be taken into account when determining the vehicle's overall retail value. (9.1.2009/ 5)
Vehicles may be considered to be the same if they are similar to their mark, model and equipment. In addition to the information contained in documents in different countries, in addition to the information contained in the documents, vehicles must actually be technically the same. However, minor differences do not prevent vehicles of the same kind if they cannot be considered to be relevant to the value of the vehicle or to the needs of the consumer.
A vehicle is to be considered as a new vehicle, which is the same as the vehicle used for its power, its mark, the type of bodywork and its model. In addition, the technical characteristics of the vehicles, such as engine, transmission, transmission and equipment shall be mutually consistent. However, minor differences do not prevent the liking of vehicles.
Where the corresponding new vehicle cannot be demonstrated, the choice of a corresponding new vehicle, which allows differences in the age and technical characteristics of the vehicle to be taxed, inter alia in the design of the vehicle and the technical characteristics, shall be selected.
For tax purposes, the age of the vehicle is the first registration of the vehicle in months. If this is not known, the age of the vehicle shall be calculated from the end of the month of manufacture. If this date is not known, the age of the vehicle shall be determined from the end of the year in which the vehicle is likely to be first registered, introduced or prepared. The age of the vehicle shall be calculated until the date on which the tax return was or should have been issued.
If the vehicle has been manufactured from parts of the vehicle previously operated or have been in use, the date of completion of the vehicle shall be deemed to be the date of the change of at least 50 % of the original parts of the vehicle.
Before the tax return, the importer or manufacturer of a new model of vehicle model entering the market, selling the model in the form of a business, is obliged to inform the customs authority of the price at which the vehicle model is generally reported; For sale in Finland and any other information which the customs authority determines. The price of the model shall be indicated with the accuracy of the commercial heading in which the vehicle is identified and is generally marketed. The price should be valid at the time when the new model is first announced for tax purposes.
On the basis of the notifications, the customs authority shall establish and maintain the tax values for new vehicles.
The provisions laid down in paragraph 1 shall also apply to the indication of price change. On the basis of that information, the customs authority shall confirm the changes in the tax valuation statistics. The amendments shall enter into force on the day of publication. (29 DECEMBER 2006/1450)
Articles 12 to 13 have been repealed by L 9.1.2009/5 .
When the vehicle is amended in such a way that the type code included in the registration data should be amended if the vehicle is reproduced, the value of the modification or equipment may be taxed even where the change has taken not more than four Within one year of the end of the year in which the vehicle has been taxed for the first time. The tax is imposed on the person who is the owner of the vehicle at the time of change.
The Transport Safety Agency shall provide the payment of the payment referred to in paragraph 1 when the vehicle in the register is changed. (22.12.2009)
For the purpose of determining the taxable value of a vehicle, the vehicle shall be considered to be in operation at least the equipment which, according to which it is provided separately, must be capable of being approved for transport, and other equipment which: According to a type-approval or a report published in the country of manufacture of the vehicle, the vehicle is equipped with standard equipment, plus a heating device in the car. The tax value shall not be reduced as a result of the absence of such equipment or of imperfections.
If there are significant deficiencies in the vehicle which would apparently not allow it to be approved for transport, or if the vehicle cannot be satisfactorily identified as a result of its shortcomings, the tax may only be provided, When the deficiencies have been removed.
Article 16 has been repealed by L 4.4.2003/266 .
In the event that a measure affecting the value of the tax value appears to have been taken in order to reduce the amount of tax due, it can be estimated that the amount of the tax would be paid.
Articles 18 to 20 have been repealed by L 9.1.2009/5 .
The vehicle, subject to the conditions laid down by the Regulation, is a free rescue vehicle, a medical vehicle, a disabled taxi, a veterinary car, a lorry, and a hearse for the transport of corpses and flowers intended solely for bodies and funerals. The vehicle is also free, under the conditions laid down by the Regulation, with a motor vehicle with a mass of at least 1 875 kg. (175,1997/413)
M 1 -a vehicle belonging to a category with a mass of 6 000 kg or more is exempt. (9.1.2009/ 5)
The tax is free L 1 , L 2 , L 1e , L 2e And L 6e -a class vehicle. (4.4.2003/266)
A vehicle is a free vehicle which, with special plates, is made available for official use of diplomatic and other diplomatic and other consular offices in the same situation in Finland, or by other consular offices in the same position; or To the personal use of members of the diplomatic, consular or other consular staff and members of their families belonging to the foreign nationals of the Member States, and members of their families, acting as: The Vienna Convention on Diplomatic Relations (Treaty Series 4/70) And the Vienna Convention on Consular Relations (SopS 50/80).
The vehicle referred to in paragraph 1 shall not be subject to any tax on the sale or transfer of a vehicle, or for any consideration, to be made available for consideration to a representative or a person entitled to a non-tax vehicle which is not comparable to that of the vehicle, or to any person authorised to: Three years have elapsed since the entry into service of the vehicle.
If the person referred to in paragraph 1 moves away from Finland before the time limit provided for in paragraph 2 has elapsed, the vehicle at its disposal shall be subject to a tax of one thirtieth of each of the remaining time limits Per month or per month.
The existence of the conditions under the Conventions referred to in paragraph 1 shall be determined by the Ministry of Foreign Affairs.
The vehicle for the use and ownership of the vehicle permanently resident in Finland and in Finland, located in Finland and in Finland, shall be exempt from tax.
The vehicles referred to in paragraph 1 shall be subject to the provisions of Article 22 (2) and (3).
Articles 23 to 24 have been repealed by L 9.1.2009/5 .
§ 25 has been repealed by L 12.12.2012 Which entered into force on 1 January 2015. The previous wording reads:
In the case of a person moving to the country, the tax of one taxable vehicle belonging to a private household shall be reduced by a maximum of eur 13 450 if:
(1) immediately prior to moving abroad for at least one year before moving abroad;
(2) immediately prior to the move, the vehicle was owned or owned by the migrant or his/her spouse, in management and in service of the converter for at least six months;
(3) in the case where the migrant has previously imported a reduced tax or a tax without tax on the vehicle, its taxable person, or the prescribed period, has expired before moving to Finland; and
(4) After moving to Finland, the vehicle is imported within 12 months of the change or not more than three months before the move and is notified to be taxable within 18 months of the change.
(4.3.2015)The right referred to in paragraph 1 shall not be entitled to the person who, at the time of the move, is less than 18 years old and not previously resident in Finland, who has mainly been studying abroad for a period of one year. However, the latter's reduction shall be granted if he demonstrates that the conditions laid down in paragraph 1 have been fulfilled for periods abroad during the period in which he has not studied.
The reduction in the tax referred to in paragraph 1 shall also be granted before moving to a temporary residence in Finland if he demonstrates that the conditions laid down in paragraphs 1 to 3 of Article 1 (1) to (3) had been met immediately before his arrival in Finland. For temporary stay. The vehicle shall then be declared taxable within 18 months of the start of the temporary stay. (4.3.2015)
§ 25a has been repealed by L 4.4.2003/266 .
Paragraph 26 has been repealed by L 12.12.2012 Which entered into force on 1 January 2015. The previous wording reads:
Notwithstanding the provisions of Paragraph 25 (1) (1) and (2) and (3) of Article 25 (3), the tax reduction shall also be granted when the migrant is before the removal or before the date of the removal of the vehicle referred to in Article 25 (3). Taking into account the circumstances of the acquisition or alteration of an apartment or work, or of a normal holiday, occasional stay or any other comparable short stay, taking into account the circumstances of the acquisition or alteration of the residence or work; Temporarily in Finland.
For the purposes of Article 25 (2), the study and the training relating to the preparation for the preparation of a university or other educational institution shall be considered as a study, unless the activity is to be regarded as independent As research activity.
§ 27 has been repealed by L 12.12.2012 Which entered into force on 1 January 2015. The previous wording reads:
A vehicle imported in the context of immigration, which is subject to a tax reduction or tax exemption granted pursuant to Article 25, shall not be subject to any tax without having to sell, rent or otherwise give to another person and shall not give consideration to any other person who does not belong to the family. For use before the vehicle has been owned or owned by the converter or his/her spouse in management and in the possession of a converter for at least three years, but for at least one year in Finland. (175,1997/413)
The family of the migrant worker referred to in paragraph 1 shall be accompanied by a spouse and their unmarried children living in a common household. The spouse shall be treated in the same way as a migrant in a common household by a person who is constantly living under the circumstances of the marriage. (4.3.2015)
For the purposes of this Article, the period of use of the vehicle shall not be regarded as the period prior to the departure of the vehicle in the free zone or in other parts of Finland, except for the use of temporary residence within the meaning of Article 26 (1). Where a vehicle has been granted a tax reduction pursuant to Article 25 (3), the period of use shall also not be regarded as a period from the date on which the person referred to in the article has entered the country for the purpose of the temporary stay until the date on which the vehicle is: The tax reduction granted by the tax decision. After that period, the driving time of the vehicle in Finland shall be deemed to begin on the date on which the tax reduction referred to in Article 25 has been granted to the vehicle. However, the period after which the vehicle and the converter are simultaneously in Finland shall be considered for use. (23.5.2001)
Article 27a has been repealed by L 12.12.2012 Which entered into force on 1 January 2015. The previous wording reads:
Notwithstanding the provisions of Article 27, the amendment may, before the expiry of the period provided for in Article 27, disclose the tax of the vehicle removed from the register, without any damage to the insurance company or for use abroad. If the vehicle in question is introduced or re-registered, the vehicle manufacturer or registrant shall pay tax on the vehicle according to the provisions of Article 30 (3).
Notwithstanding the provisions of Article 25 (1) (3), if the vehicle has been relinqued in the manner referred to in paragraph 1, the vehicle shall be subject to a reduction in its tax, without prejudice to Article 25 (1). In that case, however, the time limits for the movement of the migrant provided for in Article 25 (1) (1) (1) and (2), as well as the use and ownership of the vehicle abroad shall be deemed to begin to run only 30 months after the date on which the The tax reduction referred to in Article 25 has been granted.
Article 27b has been repealed by L 12.12.2012 Which entered into force on 1 January 2015. The previous wording reads:
The reduction in the car tax referred to in Article 25 shall also be granted under the following conditions:
(1) the person moving to the country before moving to Finland in Finland, other than in Finland, as provided for in Article 25 and immediately prior to the movement for at least six months in the territory or in a State where the vehicle is not capable of terrorism, of war Or, for reasons of safety, which are substantially reduced due to these factors, shall be used or maintained;
(2) the vehicle was owned before moving to Finland for a period of at least six months;
(3) the vehicle is stored in Finland during the period mentioned in paragraph 2;
(4) before moving to Finland, the vehicle is not registered in Finland and, during the period mentioned in paragraph 2, is not registered anywhere; and
(5) at the start of the retention period referred to in paragraph 2, the vehicle has been notified to customs indicating the identity of the vehicle, the information on the purchase of the vehicle, the presence in the area referred to in paragraph 1 and the planned storage of the vehicle; Customs may give details of the notification. (21/02/98)
The vehicle referred to in this Article shall not be used in Finland or elsewhere during the pre-migration period and shall not be released for use by another.
The time limit for the delivery of a vehicle shall be calculated from the start of the stay in accordance with Article 1 (1) or the notification referred to in paragraph 5. In the event of divergence, the time limit shall begin at the later stage.
Unless otherwise provided for in this Article, Articles 25 to 27 and 27a shall apply to the taxation of the vehicle referred to in this Article. This section does not apply to a vehicle which is used outside Finland.
The car shall be reduced by a maximum of eur 4 800 for a car which, for the first time in Finland, shall be registered for use in a taxi (217/2007) (1) or equivalent to charter traffic in the Åland Islands, which is principally used for such transport. The reduction shall not exceed eur 15 000 if the cab is unimpeded or equipped with additional safety belts approved for the use of school transport and has been approved in addition to the driver, in addition to the driver of at least seven passengers, one or more of which may: A person in a wheelchair.
However, the reduction of the tax reduction shall be reduced by one-sixth in one-sixth of each full or starting calendar month for which the vehicle is not in use in Finland before its registration for the above use.
What is hereinafter referred to as an appeal and an adjustment shall also apply if the car from which the tax has already been paid is introduced as provided for in paragraph 1.
L to 1073/2014 Article 28 entered into force on 1 January 2015. The previous wording reads:
The car shall be reduced by a maximum of eur 9 600 for a car which, for the first time in Finland, shall be registered for use in a taxi (217/2007) In the case of on-demand services referred to in paragraph 1 and used mainly by its owner. The reduction shall not exceed eur 15 000 if the cab is unimpeded or equipped with additional safety belts approved for the use of school transport and includes at least seven seats in addition to the driver's seat. However, the reduction of the tax reduction shall be reduced by one-sixth in one-sixth of each full or starting calendar month for which the vehicle is not in use in Finland before its registration for the above use. (12/01/1316)
What is hereinafter referred to as an appeal and an adjustment shall also apply if the car from which the tax has already been paid is introduced as provided for in paragraph 1.
The procedure for determining the conditions for the granting of a reduced rate of duty in the case of passenger transport and other reduced rates provided for in paragraph 1 shall be governed by the Regulation.
The advantage referred to in Article 28 may be granted per licence within the meaning of that article only to one car at the same time. Where a vehicle registration mark is deleted from the professional use of the vehicle or the vehicle is surrendered to another licence holder who uses the vehicle for professional traffic, the holder of the operating licence may be reallocated Advantage. In the event of a notification to the Authority of a tax on the supply of a vehicle, the advantage may be reallocated even before the end of the period laid down in Article 48.
Notwithstanding the provisions of paragraph 1, the person who has been granted a tax reduction pursuant to Article 28 may, in the short term, be registered in the vehicle register for the owner of more than one car registered in a commercial vehicle, or If this is necessary for the maintenance or repair of a car. If more than one car registered in a commercial vehicle per road licence is longer than 60 days in the six-month period registered under the name of the same owner or holder, the tax shall be paid in accordance with the provisions set out below. (175,1997/413)
If a vehicle bearing this law or a motor vehicle tax law (482/1967) The vehicle tax, which has been deleted from the register, registered or should be re-registered in Finland, is levied only in so far as it exceeds the previously collected tax which has not been returned or reduced. Changes in the exchange rate or tax base shall not be taken into account for the purposes of this Article.
The Transport Safety Agency shall provide for payment of the fee referred to in paragraph 1. (22.12.2009)
Paragraph 3 has been repealed by L 12.12.2012 Which entered into force on 1 January 2015. The previous wording reads:
The foregoing paragraph of this Article does not apply to a previously registered vehicle in Finland, where the vehicle tax has been reduced in the manner laid down in Article 25 in the context of immigration, but the period laid down in Article 27 shall not be subject to a tax exemption. Have not expired before the registration of the vehicle. If such a vehicle is registered or registered in Finland, the vehicle shall be taxed on the grounds set out in this Act, in so far as the tax exceeds the tax previously paid on the vehicle. The payment of the levy shall be provided by Customs.
In the interim period, a vehicle imported pursuant to Article 2 (2) shall not be sold, rented or otherwise disposed of or made available to a resident in Finland, unless the vehicle has been subject to a vehicle tax. (9.1.2009/ 5)
Notwithstanding paragraph 1, the vehicle may be surrendered to the insurance company as a result of damage. However, such a vehicle cannot be introduced or registered in Finland unless the introduction or registrant carries out a car tax.
Customs may, on the basis of the application, extend the period laid down in Article 2 (2) for a temporary use by a maximum of one year. An application for extension shall be submitted before the expiry of the period. (21/02/98)
Where the time limit has been extended pursuant to paragraph 1, the vehicle may be reused, pursuant to Article 2 (2), no more than six months after the expiry of the extended period.
If the time limit has been extended pursuant to paragraph 1, the vehicle shall not be subject to any tax at this time, even though the person imported into the country of the vehicle should be deemed to have been resident in Finland under this law during this period. At the end of the period, the vehicle shall be subject to the provisions of Article 36. (175,1997/413)
A person's habitual residence is the place where the person resides at least 185 days per calendar year on the basis of his personal, professional and other ties.
Where a person is resident in two or more countries, the place of habitual residence of a person shall be regarded as having a regular return on personal grounds. When assessing individual reasons, account may also be taken of the nature and permanence of work in another country as well as other specific circumstances. A return to another Member State shall not be required if the person resides in Finland for the purpose of carrying out a recurrent task. The execution of a temporary mission shall not affect the time limits laid down for the tax-free use of the vehicle. The tax authority may, under any conditions, issue a decision for a maximum period of one year at a time when the person's place of residence is to be deemed to be located. (14.11.2008/688)
A person's habitual residence shall not be considered to change if the person is staying in Finland or another country for the purpose of study.
In the case of a vehicle registered in a State other than Finland, a vehicle registered in a Member State other than Finland shall not apply the maximum periods for temporary use provided for in Article 2 (2) if such a person works in Finland and exits Of a vehicle on a regular basis in another country.
For the purposes of studies at university or other educational establishment, temporarily resident in Finland, temporarily resident in a Member State other than that registered in Finland other than that registered in Finland Apply the maximum periods for the temporary use of Article 2 (2). However, any person wishing to use a vehicle in Finland for longer than that provided for in Article 2 (2) shall be obliged to inform the tax authority thereof by the end of the maximum period referred to in that Article. In addition, he/she shall provide a study of his studies by a number of dates or periods prescribed by the tax authority.
The provisions of this Act concerning the tax-free use of a vehicle to be used for own use shall also apply to a vehicle which is not registered in Finland, other than that resident in Finland, imported by a non-resident company For use in business. However, the maximum time for use of the vehicle in Finland is seven months. The same applies to the use of an international organisation or a car related to other Community activities in Finland.
A resident natural person resident in Finland, whose job is situated in a State other than Finland, may temporarily be subject to a tax without a permanent registration in the host country, owned or controlled by his employer Of a vehicle in Finland for the sole purpose of carrying out his duties. The use may be considered temporary if the vehicle is re-exported to the country of registration at the end of each task. However, temporary use may be held at any time for a maximum of three days at a time for use in Finland. The use of the vehicle for travel between dwellings and work shall not be considered as a treatment of work.
Before the vehicle is first introduced into traffic in Finland for the purposes of paragraph 1, it shall be notified to Tully. The notification shall at least contain information on the person using the vehicle, the employer and the place where the work is carried out in Finland. Customs may give more detailed provisions on the content of the notification. The vehicle shall be accompanied by an indication of the use of the vehicle by the vehicle. (21/02/98)
A registered natural person resident in Finland, whose employer has a fixed establishment in a State other than Finland, may use a vehicle registered there, owned or controlled by his employer in Finland; Temporarily without payment of the tax. Likewise, a self-employed person resident in Finland who is established abroad or provides services there may use it permanently to register in Finland without payment of a tax on a temporary basis.
The family of the person referred to in paragraph 1 may also use the vehicle referred to in that article in Finland without payment of the tax on a temporary basis. The person's family is the spouse of the common household and their unmarried children. The spouse shall be treated in the same way as a marriage without becoming a living person under marital conditions.
The use shall be deemed to be temporary in Finland, provided that the person referred to in paragraph 1 and his family, together with a total number of days, use the vehicle less in Finland than abroad for each 12-month period. If the vehicle is used in both Finland and abroad during the same day, the vehicle is considered to be used abroad.
Customs shall grant an authorisation for a period of 12 months for the duty free use of the vehicle. The authorisation shall lay down the conditions under which the use of the vehicle is deemed to be temporarily tax-exempt, as provided for in this Article. Customs may provide more detailed provisions on the declaration required to support the application and the application procedure. The authorisation of a tax-free operation shall be carried out in the vehicle when it is used in transport. Where the use of a vehicle no longer meets the conditions of taxation, it shall be notified to Customs, which may withdraw the authorisation. On the basis of the non-notification, the ex-post taxation shall be carried out in accordance with Article 57.
L to 1073/2014 Article 34c entered into force on 1 January 2015. The previous wording reads:
A registered natural person resident in Finland, whose employer has a fixed establishment in a State other than Finland, may use a vehicle registered there, owned or controlled by his employer in Finland; Temporarily without payment of the tax. Likewise, a self-employed person resident in Finland who is established abroad or provides services there may use it permanently to register in Finland without payment of a tax on a temporary basis.
The use shall be deemed to be temporary in Finland if the person referred to in paragraph 1 uses the vehicle less than the number of days in Finland than in the rest of the country for a period of 12 months. If the vehicle is used in both Finland and abroad during the same day, the vehicle is considered to be used abroad.
Customs shall grant an authorisation for a period of 12 months for the duty free use of the vehicle. The authorisation shall lay down the conditions under which the use of the vehicle is deemed to be temporarily tax-exempt, as provided for in this Article. Customs may provide more detailed provisions on the declaration required to support the application and the application procedure. The authorisation of a tax-free operation shall be carried out in the vehicle when it is used in transport. Where the use of a vehicle no longer meets the conditions of taxation, it shall be notified to Customs, which may withdraw the authorisation. On the basis of the non-notification, the ex-post taxation shall be carried out in accordance with Article 57. (21/02/98)
The car shall be returned if the vehicle taxed in Finland is exported permanently outside Finland. The amount to be returned to the same vehicle would be payable if it were taxed when used on a vehicle at the time when the vehicle is declared for export from Finland and is not used here. If these periods differ, the refund shall be determined on the basis of the later date. The amount to be returned shall be reduced by EUR 300.
The tax shall be returned to the person who, as the owner of the vehicle, takes the vehicle outside of Finland for use.
The tax is not returned any more than it has been paid out of the vehicle. In addition, the tax is not returned to the extent that the value of the vehicle has increased due to a change in the tax after taxation or equipment. Where a tax is returned from a vehicle whose tax has been reduced on the basis of this Act, the amount to be returned shall be reduced by the percentage of the tax reduction which would be payable if the vehicle were to be released at the time of application for the refund other than: The use of a reduced tax. In accordance with Article 8 of the Law, the tax return shall also apply to the refund, in accordance with the rates laid down in that article, irrespective of any changes to the vehicle. The tax shall not be returned from the vehicle which has not been properly declared to be taxed. If, after the deduction referred to in paragraph 1, the amount reimbursed is less than eur 1 000, it shall not be returned. Furthermore, the tax is not returned from the vehicle whose first introduction has been at least 10 years.
A condition for reimbursement is that the vehicle is in a fit condition at the end of time in Finland and that it is registered for use abroad. In addition, the vehicle has been removed from the transport operation in Finland in accordance with the provisions of Article 66c (3) of the Act on Motor Vehicles. The applicant shall allow the tax authority to check the vehicle before export and provide the necessary explanation of the fulfilment of the refund conditions.
If a vehicle that has been subject to a refund is registered or reintroduced in Finland, the vehicle will be taxed in accordance with the provisions on the taxation of the vehicle used, without taking into account the vehicle's previous taxation in Finland.
A tax shall not be performed if:
(1) a person other than the person referred to in Article 2 (2) temporarily brings the vehicle to the country only for maintenance, repair or other treatment, and not even when the vehicle is moved to carry out these measures in the country for short distances;
(2) in accordance with Article 2 (2), a vehicle imported under Article 2 (2) shall be transferred for short distances referred to in paragraph 1, or for any other similar purpose, and the person referred to in Article 2 (2) may, on a temporary basis, drive the vehicle;
(3) a vehicle which is not registered in Finland, imported or introduced on a temporary basis and used exclusively for experimentation, research or type-testing, type-approval or short-term presentation;
(4) the vehicle imported into the country is not registered in Finland, with the permission of the tax authority, from the place of importation to another country or place of export;
(5) the vehicle is used in Finland for the purpose of not being registered in Finland for the purpose of export from the country to export from the place of supply to the place of export or to the export record entered in the export register and the vehicle entered in the export register. For temporary use in Finland as a result of a reason for being forced or of a normal holiday or a comparable short stay, not leaving the country immediately in the course of the month immediately following the move or moving to the country; (175,1997/413)
(6) a vehicle registered abroad is temporarily imported exclusively for competition purposes for a maximum period of 30 days and subsequently exported; (175,1997/413)
(7) a vehicle which is not registered in Finland shall be used for the sole purpose of competitive purposes for a period not exceeding seven days on a continuous basis; (175,1997/413)
(8) in the case of a vehicle, the vehicle number of the vehicle, or his representative, shall be transferred with test plates for the purpose of immediately joining the examination of the vehicle or its equipment; or For the purposes of the product development test, to ensure the technical functioning of the vehicle test drive, to the presentation of a short-term offer for sale outside Finland, or to a non-resident buyer or other vehicle, Manufacture, equipment, export, repair or A shipment immediately belonging to a survey; or (175,1997/413)
(9) Under Article 33 (2), a student who has resided abroad for at least 185 days in a calendar year shall use a vehicle not registered in Finland on a temporary basis, taking into account the circumstances in question, or On the basis of a normal holiday or of a comparable short stay. (175,1997/413)
In cases other than those referred to in Article 2 (2), temporary admission and use shall immediately be notified to the tax authority. In the case referred to in paragraph 1 (2), (8) and (9), the notification, in the case referred to in paragraph 5, shall be made only for the dispatch of the vehicle from the country to the customs authority of the border crossing point and in the case referred to in paragraph 7. Only for the first introduction of the vehicle. The tax authority may impose other conditions and restrictions on the use referred to in paragraph 1 or give the data subject to a registered agent in an individual case for a particular reason other than the temporary use referred to in this Article. Tax. (12/01/1316)
A vehicle intended for registration in Finland may be used without a tax for a maximum period of three months if it has been submitted to the customs authority prior to the start of the use in Finland. The notification to be approved by the customs duty shall be carried out when the vehicle is used.
The right of use referred to in paragraph 1 of the vehicle shall cease if the vehicle is not issued with a car tax return within five days of the date of notification. The right to use the tax is also terminated on the maturity date of the car tax and on the date on which the tax is withdrawn as provided for in Article 43.
Where car taxation has not been completed before the end of the right of use referred to in paragraph 1, the period shall be extended if the tax delay is not caused by the taxable person.
If the tax declaration or taxation referred to in paragraph 2 is withdrawn within the meaning of Article 43, or if the taxable person is not liable for tax purposes, the taxable person shall be charged, in addition to the payment provided for in Article 43 (2), A vehicle tax of 5 % of the tax that would have been payable if the tax had been completed. The car tax paid as a result of cancellation is not taken into account if the vehicle is subsequently taxed. Where a car tax cannot be determined, an error fee set out in Article 59a shall be charged to the taxable person instead of the car tax. (12/01/1316)
The use of a vehicle shall also be carried out in accordance with the law of the vehicle and its provisions.
A vehicle intended for sale in Finland may be used temporarily for a period not exceeding nine months for the purposes of the business of the company pursuing the import, manufacture or sale of vehicles for a short period of time, per customer A test drive or demonstration for a maximum period of three days in the case of a vehicle issued prior to the commencement of the use of the vehicle in Finland to the customs authority, as specified by the customs authority. The declaration of customs duty shall be kept with the vehicle, unless otherwise specified by the customs authority.
The use of a vehicle shall be kept in the form of accounting for which the conditions laid down in paragraph 1 are to be determined.
The use of a vehicle as provided for in paragraph 1 shall require the vehicle to be issued with a transfer licence within the meaning of the vehicle law. However, a transfer licence shall not be required for a vehicle with valid registration in a Member State of the European Economic Area.
In the case referred to in Articles 34b, 34c, 35, 35a or 35b, the natural person who is normally resident in Finland shall use a vehicle temporarily imported for the purpose of his or her own supplies, without a continuous duty, for a period not exceeding 14 days; Time once per calendar year if the vehicle is registered in another Member State of the European Economic Area. The temporary use of the vehicle in Finland shall also be calculated on the basis of the other persons belonging to the same family in accordance with Article 34c (2).
Customs should be informed of the provisional use before the start of the vehicle in Finland. The declaration of duty shall be kept with the vehicle.
L to 1073/2014 Article 35c entered into force on 1 January 2015.
The vehicle shall be exported, transferred to a free zone or other place designated by the customs authority, disposed of under the supervision of the authority or surrendered to the State without incurring the conditions for the use of the duty, or Or the vehicle shall be subject to a tax. However, where the vehicle referred to in Article 35 (1) (7) is used in a manner other than that provided for in the law, the vehicle cannot, however, be exempt from the tax to be exported, transferred to a free zone, to a place designated by the tax authority, or Hand over the State.
Paragraph 1 shall also apply if the person referred to in Article 2 (2) is deemed to be resident here under this law. The tax authority may, in this case, or if the time limit provided for in Article 2 (2) is otherwise exceeded, set a deadline of no more than 1 month for the export of the vehicle and, where appropriate, to determine the use and other conditions of the vehicle during this period. The time limit shall be granted only if the longer use provided is deemed to have been due to the error or force majean obstacle.
Before the vehicle is entered in the register in Finland or introduced here, the taxable person must notify the tax authority ( Car tax return ). The notification shall include, for the purpose of determining the taxable value of the vehicle, information on vehicle equipment, identification of the vehicle and other matters affecting taxation.
The tax authority of the taxable person shall, in cases other than those referred to in Article 40, submit a tax on the registration of a vehicle for the purpose of registration of the vehicle, in accordance with the procedure laid down in To the manager and to the taxable person.
Customs may accept the registration of a regular business vehicle importer or by a manufacturer in Finland. The registrant shall be reliable and competent and shall be able to issue the notices referred to in this Act in the form of machine language. Customs provides more detailed provisions on the type of machinery. The registrant shall lodge a security required for customs purposes.
If an agent can no longer be deemed to meet the conditions laid down in paragraph 1, Customs may withdraw the agent's registration. If the registered agent has defaulted on the payment of taxes or tax returns, Customs may suspend the registration without consulting the Ombudsman for a maximum period of 30 days.
The vehicle registered in the register shall be registered without the permission of the tax authority referred to in Article 38. The vehicle may also be entered in the register before the registered agent has filed a car tax return.
The registered agent shall inform the vehicles of the period for which the duration of the duty is to be determined. Customs also decides when the car tax return is given. (21/02/98)
For each period, the vehicles which are registered or put into service during the period shall be declared to be taxable.
The tax authority of a non-registered ombudsman shall determine the tax and issue a tax decision. The tax must be paid within the period laid down in Article 61. (9.1.2009/ 5)
The tax authority's authorisation for registration shall be granted when the taxable person referred to in paragraph 1 has shown that he has carried out a tax.
The vehicle shall not be entered in the register for the first time unless, in the cases referred to in Article 41, the vehicle has not been authorised for registration.
A taxable person or a registered agent who has issued a vehicle tax declaration may withdraw the notification before the vehicle is registered for the first time in Finland or introduced here. If the tax has already been delivered, it shall be withdrawn as a result of the notification. At the same time the tax authority shall withdraw the authorisation for registration.
Where taxation is withdrawn after tax transmission, as provided for in paragraph 1, the same fee shall be charged to the taxable person or the registered agent as for a preliminary ruling.
In the case of a vehicle with a tax declaration or on which a tax has been paid, the vehicle shall be registered for the first time in the register on the basis of the criteria referred to in Articles 8, 21, 22, 22a or 28, on the basis of a more lenient or tax-free vehicle, Corrigendum to the grounds on which the tax would be levied if the vehicle were to be taxed at the time of registration or introduction. The tax shall be adjusted on the application of the vehicle tax declaration by the vehicle.
For the purposes of taxation and control, the tax authority shall have access to the information contained in the vehicle register.
If, by virtue of this law, the structure, ownership or purpose of the vehicle which is exempt from tax or of a reduced tax has been changed to the effect that the vehicle or its purpose no longer meets the conditions of taxation or reduced tax, The owner of which the change in the structure of the vehicle or the intended use of the vehicle has been carried out shall be obliged to make this declaration within one month from the Transport Safety Agency. The notification shall also be made of vehicles referred to in Articles 28 and 51. (22.12.2009)
As a modification of the structure referred to in paragraph 1, the fitting of a van with equipment other than those referred to in Article 8 other than those referred to in Article 8 shall also be considered.
If the notification requirement referred to in this paragraph has been disregarded, the police authority shall prevent the use of the vehicle until the obligation has been fulfilled or the tax has been paid.
The Transport Safety Agency shall pay a car tax upon receipt of a declaration in accordance with Article 46, or otherwise it is found that a vehicle has been used for transport which no longer meets the conditions of taxation, tax refund or tax reduction.
The tax is payable to the taxable person referred to in Article 5 (1) or to the person who has used the vehicle within the meaning of Article 28 or to his successors. However, the payment shall not be made if the vehicle is entered in the register in the form of a second tax-free, and no later than one month after the date on which the vehicle is subject to a reduced rate of duty on the basis of a reduced tax. The owner of the said interests has surrendered the vehicle.
L to 1073/2014 Article 47, entered into force on 1 January 2015. The previous wording reads:
If a vehicle from which this law does not have to pay a tax or for which a tax is to be paid at a reduced rate is declared or should be entered in a register other than that under this law or taxed under a reduced rate. Vehicle, the Traffic Safety Agency shall pay the car tax to the taxable person referred to in Article 5 (1). (22.12.2009)
Where, pursuant to Article 28 (1), a vehicle which is entitled to a reduced tax is declared or should be notified to the vehicle register for the purposes other than that of the reduced tax under that paragraph, the Transport Safety Agency shall: The payment of a car tax to the person who has used the vehicle within the meaning of Article 28 or to his right-holder. (22.12.2009)
Paragraphs 1 and 2 shall also apply if a vehicle is used in transport which no longer meets the conditions of taxation, tax refund or tax reduction. The tax reduction shall then be considered to be the previous taxation of the vehicle according to a less favourable tax rate, irrespective of the basis on which it is based. Where a vehicle is entered in the register in the form of a second tax, a taxable person who is entitled to a refund on the basis of a reduced tax, or entitled to a refund, no later than one month from the date on which the owner of the said interests is entitled: However, the payment of the vehicle shall not be supplied. The recipient of the donation shall also be subject to the provisions of this Article.
Prior to the payment of the tax, the Finnish Transport Safety Agency may reserve an opportunity to submit a report on the subject. In the absence of an explanation within a reasonable period of time, the Transport Safety Agency shall supply the fee. (22.12.2009)
A vehicle which no longer meets the conditions of taxation, tax refund or tax reduction shall be retaxed on the basis of the criteria to be applied on the date on which the taxable person was born. However, in the case of a vehicle within the meaning of paragraph 2, the amount of the vehicle which would have been payable for the first time in the course of taxation was the amount deducted from the vehicle as a full tax minus the amount of tax already carried out.
In the case of a car from which the tax has been reduced pursuant to Article 28 or 51, the tax on the car shall be reduced by one-sixth in one-sixth of every single day of the register. The tax on rescue, the handicapped, the veterinary car and the hearse referred to in Article 21 (1) shall be reduced by one-quarter of one-eighth of each full month of the register. If, pursuant to Article 28, a reduction in the tax has also been taken into account in the amount of the tax reduction other than in Finland, this period shall be calculated accordingly for the purposes of this paragraph. The tax shall not be deducted from the time the vehicle has been declared to have been withdrawn from the use of the vehicle, with the exception of vehicles which have recovered the vehicle tax pursuant to Article 51.
L to 1073/2014 Article 48 entered into force on 1 January 2015. The previous wording reads:
In the cases referred to in Article 47, the tax must be levied on the tax-exempt vehicle and on the vehicle for which the tax has been reduced or returned, the amount which the vehicle would have had for the first time when it was taxed. The amount of the tax already deducted from the vehicle.
In the case of a car from which the tax has been reduced pursuant to Article 28 or 51, the tax on the car shall be reduced by one-sixth in one-sixth of all registries per full month. The tax on rescue, the handicapped, the veterinary car and the hearse referred to in Article 21 (1) shall be reduced by one-quarter of one-eighth of each full month of the register. If, pursuant to Article 28, a reduction in the tax has also been taken into account in the amount of the tax reduction other than in Finland, this period shall be calculated accordingly for the purposes of this paragraph. (4.4.2003/266)
If, according to the tax free or reduced rate, the structure or use of a taxable person other than the one referred to in paragraph 2 has been changed or the owner has changed in the manner laid down above, the tax shall always be In full, minus the amount already paid out of the car. The provisions of this Regulation shall also apply if the car has been subject to a higher rate of excise duty and a higher rate of tax to be taxed in accordance with a higher tax. In such a case, the levy shall take into account only the amount paid out of the vehicle for the purposes of applying the tax base for the purposes of the reduced rate.
If a vehicle without a declaration as referred to in Article 46 has to be taxed in accordance with Articles 47 to 48 above, the tax may be paid, irrespective of the length of time elapsed since the taxable change was due. However, the tax must be paid within three years of the end of the year in which the change has been brought to the attention of the tax authority.
When, after the taxation referred to in paragraph 1, the vehicle is subject to a further tax or tax to be corrected for the same change, the provisions of the tax correction and ex-post taxation shall apply.
For special reasons, the customs duty may, on the basis of the application, reduce the amount of the car tax, the interest rate, the tax increase, the interest on late payment, the interest on late payment, the amount of the penalty, or the interest payable on the basis of the suspension. The Transport Safety Agency shall decide on the application if it is or has imposed a tax. (21/02/98)
However, the Ministry of Finance may take a matter of principle of principle as referred to in paragraph 1.
Customs may, on application under the conditions laid down by the Ministry of Finance, grant a deferral of the tax. The Transport Safety Agency shall decide on the application for a tax paid by it. The Ministry of Finance may decide to postpone it. In this case, the Ministry determines the conditions for the deferral in its decision. (21/02/98)
An appeal against a decision adopted under this Article shall not be challenged.
When, for the first time, it is registered as the owner or holder of the car, a disabled person with a permanent handicap of at least 80 % of the physical or visual impairment and the personal use of which the car becomes; or A disabled person with a permanent handicap of at least 60 % and to whom the purchase of a car is essential for the purposes of his activity, his or her employment or vocational training, the duty shall, on application, provide for: Under the conditions of the State resources, the tax, however, Up to eur 3 770. When an applicant with a driving licence or otherwise reliably demonstrates that he has to use an automatic car, the tax shall be reimbursed up to a maximum of EUR 4 980 under the conditions mentioned above. If the car has been used by the holder, the tax will not be returned until the holder is registered as owner of the car. The application may be made before the applicant is registered as the owner of the car, but it shall be made within 6 months of the date on which the applicant is registered as the owner of the car, at the risk of losing the entitlement to reimbursement. (21/02/98)
When, for the first time, a car is registered as its owner or the holder is a disabled person whose mobility is reduced due to a lack of activity due to a lack of sublimiaries or subdivisions, so that his permanent handicap At least 40 %, the customs duty shall, under the conditions laid down in paragraph 1, impose 60 % of the tax on the State resources, but not exceeding EUR 2,460. The refund shall be granted only for a car whose purchase is essential for the purpose of dealing with an invalid for the purpose of carrying out his/her activities, work or vocational training. The application may be made before the applicant is registered as the owner of the car, but must do so at the latest within the period prescribed in paragraph 1. (21/02/98)
In accordance with paragraphs 1 and 2, the taxable person shall be obliged to pay the tax referred to in paragraphs 1 and 2, for the purpose of carrying out the tax referred to in this Act, and to make a declaration of To the Agency, in accordance with Article 46. (22.12.2009)
Upon receipt of the notification referred to in paragraph 3, the Transport Safety Agency shall pay the tax on the vehicle's donor, in accordance with the provisions of Articles 47 and 48, mutatis mutandis. (22.12.2009)
The refund rates referred to in Article 51 shall be increased by the number which, in particular, because of the invalidity of the vehicle, has affected the vehicle tax.
Where the use of a vehicle is prohibited pursuant to the provisions of this Act, the Customs or Transport Safety Agency may, under any conditions, suspend or revoke the ban on application for specific reasons. The application may be made by the owner or holder of the vehicle. (21/02/98)
An appeal against a decision adopted under this Article shall not be challenged.
If the tax on the vehicle has been granted exemption or has been returned by virtue of the provisions of Article 50 or 51, the amount of VAT to be paid or paid to the car tax shall not be reduced.
If the value added tax levied on the car tax could have been deducted or recovered pursuant to the provisions of the VAT Code, it would not, on the basis of an appeal against the car tax, or on any other basis.
Car taxation, before the first registration or entry into service of the vehicle, is the duty of Customs. The customs duty shall also contribute to the payment of the tax in the cases referred to in Articles 22, 22a, 27 and 36 and the repayment of the tax referred to in Article 34d and the possible retaxation of the tax. The Rules of Procedure of the Customs Union provide for the division of powers and responsibilities within the Customs Union. (21/02/98)
The transport safety agency shall, after the first registration or introduction of the vehicle, take care of the vehicle structure, purpose or change of ownership in cases other than those referred to in paragraph 1. Car taxation, including the payment of tax pursuant to Article 3. (22.12.2009)
Paragraph 3 has been repealed by L 16.5.2014/384 Which entered into force on 1 June 2014. The previous wording reads:
General management and control of car taxation belong to Tully. However, the tax administration is responsible for the general management and control of car taxation, which is the responsibility of the Transport Safety Agency.
In the case of taxation referred to in Article 54 (1), the customs agent of Customs is supervised by the State. In addition, under the Law governing the administration of the Customs (18/02/2012) Provides. In the case of car taxation, which is the responsibility of the Transport Safety Agency, the Tax Ombudsman of the Transport Safety Agency shall be responsible for supervising the State interest. (16/04/2013)
L to 384/2014 (1) entered into force on 1 June 2014. The previous wording reads:
In the case of taxation referred to in Article 54 (1), the customs agent of Customs is supervised by the State. In addition, State lobbying is subject to the Law governing the administration of the Customs (18/02/2012) Provides. In the case of car taxation, which is the task of the Transport Safety Agency, the State interest is controlled by the Tax Inspection Unit of the Tax Administration.
The State's guardian is heard and the decision shall be communicated in such a way as to allow the guardian to have access to the decision and to the documents on which it is based, unless otherwise provided for in Articles 69 or 70.
In the case of a car tax due to a clerical error or a comparable error, or to the fact that the tax authority has not investigated a case, the taxable person has not been wholly or partly not subject to it, or is identical, The tax authority, unless otherwise provided for by a decision or a decision on appeal, shall rectify the decision it has adopted ( Correction for the beneficiary ). The adjustment shall be made within one year from the beginning of the following calendar year in which the tax or tax refund was imposed or had to be determined on the basis of the declaration of the taxable person.
If, as a result of the fact that a taxable person has issued an incomplete, incorrect or false tax return or any other information or document, the car tax is wholly or partly not imposed or has been overturned, the tax authority shall order: Non-imposed tax on the taxable person ( Ex post taxation ). Ex-post taxation shall be submitted within three years of the end of the calendar year during which the tax should have been imposed on the taxable person's declaration, or the tax has been imposed too.
Without prejudice to paragraph 1, when a vehicle has not been registered in the register or in service, the tax may be provided irrespective of the time when the vehicle has been registered or used. However, the tax must be paid within three years of the end of the calendar year in which the use of the vehicle has become known to the tax authority.
Before the submission of a tax adjustment as provided for in Article 56 or Article 57 (1), where possible, the taxable person shall provide an opportunity to be heard.
The vehicle may be increased ( Tax increase ):
(1) where the taxable person has issued a tax return or other information or document incomplete or incorrect, or where the taxable person has failed to fulfil his reporting obligations in full or in part, by a maximum of 30 %; and
(2) where the taxable person has, on purpose or gross negligence, provided a complaint or information or other information or failed to provide information for the purposes of taxation or otherwise failed to fulfil his reporting obligations And the existence of such a procedure was likely to cause the taxable person to remain subject to a duty of no more than 50 %.
If the procedure referred to in paragraph 1 (2) is considered to be serious, taking into account the amount of benefits that can be achieved and the other relevant circumstances, the tax shall be increased by at least 50 % and not more than three times higher.
The tax increase may also be imposed separately within three years after the vehicle has been taxed or the reporting obligation has been disregarded. (175,1997/413)
Where the procedure referred to in Article 59 (1) and (2) applies to car taxation, where the tax is not imposed or where the amount of the tax is low or the tax increase has not been imposed, or in the case of a regulation or regulation adopted pursuant to that law, Under the provisions of the tax authority, based on the provisions of the tax authority, or any other obligation, may be imposed Error fee At least EUR 100 and not more than eur 2 000. In determining the amount of the error rate, account shall be taken of the reproducibility, repetitive nature of the procedure and other such considerations.
The error fee may also be imposed separately within three years after the vehicle has been taxed or the obligation referred to in paragraph 1 has been disregarded.
The justification for the decision on the error fee and the application of the error fee to the collection, porting and appeal shall apply as regards the car tax.
If the taxable vehicle has been introduced or entered in the register and the car tax has not been duly completed, or if the vehicle should be subject to additional tax, the tax authority shall determine the amount of the tax which has not been paid. In the Law on the increase in tax and the interest rate (186/1995) Provides.
According to Article 41, the date of the tax imposed is 15 days from the date of the decision. According to Article 40, the due date of the tax imposed is 25 days from the end of the period.
Where a car tax is imposed as a correction, in the form of an ex-post tax or a change in the structure, function or ownership of the vehicle, the maturity date shall be 30 days from the date of the tax decision. However, the due date for the registered agent is 25 days from the end of the period during which the tax decision was taken. (9.1.2009/ 5)
At the end of the day, the unpaid tax must be remunerated at a rate of delay, as provided for in the Act on the increase in the tax and the interest rate.
If the tax has not been carried out on the maturity date, the tax, notwithstanding the complaint, shall be outlawed, in spite of the complaint, as in the law on the levying of taxes and charges (367/1961) Provides.
If the tax has not been paid on the due date, the vehicle shall not be used in transport ( Prohibition of use ). The vehicle shall not be used in transport even if the ownership or control of the vehicle has been transferred to a non-taxable person or to the person responsible for the tax. The tax authority may request police assistance to prevent the use of the vehicle. The use shall be permitted when the taxable person or non-taxable person has paid the tax. The use is prohibited, even if the tax is no longer applicable as a result of the expiry of the prescribed time limits. (9.1.2009/ 5)
Where appropriate, the vehicle may be imposed on the tax authority until such time as the tax has been delivered and the tax paid or until the time limit referred to in Article 36 (2) expires. A vehicle which is taken over by the tax authorities may be sold by auction, in which case the customs authorities shall: (1466/1994) Provides for a customs auction or the vehicle may be disposed of. The aid shall be paid to the State after the auction costs and customs duties. The vehicle may not be registered until the vehicle tax is complete. The auction buyer shall not be regarded as the beneficiary of a transfer within the meaning of Article 4 (3) of this Act. (9.1.2009/ 5)
§ 64 has been repealed by L 26.10.2001/925 .
In the case of redress or correction by the tax authority, the tax payable shall be paid in the country of tax (2006) The adjusted interest rate.
As a result of the refund referred to in Article 34d, the interest shall be paid if the applicant demonstrates that the vehicle has been imported for use in Finland for a period of time, the duration of which has been determined before the importation of the vehicle. Interest shall be paid up to a maximum period of predetermined use. The interest shall be calculated as the annual interest rate, which shall be the interest rate of each half-year in the preceding calendar year. (633/1982) in Article 12 The reference rate.
Interest shall be calculated from the date of payment of the tax.
L to 1073/2014 Article 65 entered into force on 1 January 2015. The previous wording reads:
Interest shall be paid on the repayable tax due to an adjustment of the appeal or the correction by the tax authority. Interest shall be calculated from the date of payment.
Unless otherwise provided for in this Act or by virtue of this Act, the collection, collection and recovery of the motor vehicle tax shall apply mutatis mutandis, as provided for in the Law on Tax Law or pursuant to it.
L to 1073/2014 Article 66 entered into force on 1 January 2015. The previous wording reads:
Unless otherwise provided for in this Act or by virtue of this Act, the collection, collection and recovery of the motor vehicle tax shall apply mutatis mutandis in the case of tax law (19,16) Or is provided for or prescribed.
Where the matter is of particular importance to the applicant, the Customs or Transport Safety Agency may give a preliminary ruling on the application for a preliminary ruling on the application of this law to the tax of the applicant. However, it is not given in the tax value. (21/02/98)
The application shall indicate the specific question from which the preliminary ruling is sought and provide the necessary explanation of the case.
It is for a limited period of time, but not more than the end of the calendar year following its adoption. The reference for a preliminary ruling shall be binding on the beneficiary's claim for the period for which it was granted.
The referring court is to be dealt with as a matter of urgency in the customs office, the Safety Agency, the Administrative Court and the Supreme Administrative Court. A decision which has been decided not to give a preliminary ruling must not be appealed against. (21/02/98)
If the tax authority finds that there has been too much imposition or too little refund, the tax authority shall rectify the decision given by the tax authority and pay the taxable person a tax that has not been paid or not returned to the taxable person, unless there is a complaint The decision adopted ( Adjustment for the taxable person ).
The correction may be made within three years from the beginning of the calendar year following the imposition of the tax or the refund.
The decision on the imposition or repayment of the tax by the tax authority shall be appealed against by the competent authority of the decision by written redress, unless the decision has been settled by decision of the appeal.
On behalf of the State, the right to appeal shall be exercised by a State trustee within the meaning of Article 55. (21/02/98)
The deadline for lodging a complaint shall be three years from the beginning of the calendar year following the imposition or repayment of the tax, but always at least 60 days from the date of notification of the decision. The deadline for the submission of a complaint by the Customs Ombudsman of Customs and the Transport Safety Agency is 30 days from the date of the decision. (16/04/2013)
L to 384/2014 (3) entered into force on 1 June 2014. The previous wording reads:
The deadline for lodging a complaint shall be three years from the beginning of the calendar year following the imposition or repayment of the tax, but always at least 60 days from the date of notification of the decision. 30 days after the date of the decision, the time limit for the judicial review of the judicial control unit of the customs office of the judicial control unit of the customs authorities. (21/02/98)
The adjustment requirement shall be submitted to the Authority whose decision is to be taken. If the decision has been obtained in an electronic or other manner appropriate to the processing of data, the decision shall be accompanied by a written written printout in a statement of objections.
The authority shall, at the request of the taxable person, reserve the right of reply to the State's guardian and, at the request of the State's guardian, to give the taxable person an opportunity to give a reply and, where appropriate, to the applicant, Giving an explanation of reply. The decision to settle the matter without consultation of the parties is governed by the (434/2003) Paragraph 2. (21/02/98)
The adjustment requirement shall be treated without undue delay. (17/05/943)
L to 943/2015 Article 6 (6) enters into force on 1 January 2016.
An appeal against a decision taken on the basis of a letter of amendment and other than a decision concerning the imposition or repayment of the tax shall be lodged by the appeal to the administrative court in respect of which the taxable person or other person entitled to an appeal The domicile of the person concerned or the domicile of the entity where the decision on the imposition or repayment of the tax was referred to in Article 69 (1). Where there are several taxable persons in respect of a tax imposed on the vehicle or if there is no competent administrative court on the basis of the above, the appeal shall be lodged with the Administrative Court of Helsinki.
On behalf of the State, the right of appeal is within the meaning of Article 55.
The time of appeal against the decision to lodge a complaint shall be three years from the beginning of the calendar year following the imposition or repayment of the tax, but always at least 60 days from the date of notification of the decision. Otherwise, the period of appeal shall be 30 days from the notification of the decision. The period of appeal of the State's guardian is 30 days from the date of the decision.
In addition to the administrative law Article 34 of the ec Treaty (2) provides for a settlement of the case without consulting the party, the taxable person and the other party's appeal may be settled without consulting the State's guardian, if the amount of the tax may change not more than EUR 6 000 in the event of a complaint; Be open to interpretation or unclear.
The matters covered by this Law shall not apply to the implementation of the (20/2007) The provisions on the basic complaint.
L to 943/2015 Article 70 shall enter into force on 1 January 2016. The previous wording reads:
An appeal against a decision taken on the basis of a letter of amendment and other than a decision concerning the imposition or repayment of the tax shall be lodged by the appeal to the administrative court in respect of which the taxable person or other person entitled to an appeal The domicile of the person concerned or the domicile of the entity where the decision on the imposition or repayment of the tax was referred to in Article 69 (1). Where there are several taxable persons in respect of a tax imposed on the vehicle or if there is no competent administrative court on the basis of the above, the appeal shall be lodged with the Administrative Court of Helsinki. (21/02/98)
On behalf of the State, the right of appeal is within the meaning of Article 55. (21/02/98)
The time of appeal against the decision to lodge a complaint shall be three years from the beginning of the calendar year following the imposition or repayment of the tax, but always at least 60 days from the date of notification of the decision. Otherwise, the period of appeal shall be 30 days from the notification of the decision. The period of appeal of the State's guardian is 30 days from the date of the decision. (21/02/98)
The appeal shall be submitted to the authority whose decision is appealed against. The issuing authority shall issue an opinion following the appeal. The authority shall, in the light of the appeal and the opinion, make a complaint to the taxable person and any other party, and of the appeal lodged by the taxable person and any other party, on the basis of the appeal, to the State's guardian To provide. Where necessary, the applicant shall also be given an opportunity to give an explanation of reply. The letter of appeal, together with its defence, its counter-declarations and statements, and any other documents resulting from the proceedings, shall be sent without delay to the administrative court. In addition to the administrative law Article 34 of the ec Treaty (2) provides for a settlement of the case without the party concerned, the taxable person and the other party's appeal may be settled without consulting the Tax Ombudsman of the Traffic Safety Agency if the amount of the tax may change as a result of the complaint. Not more than eur 6 000 and the case is not open to interpretation or unclear. (16/04/2013)
L to 384/2014 (4) entered into force on 1 June 2014. The previous wording reads:
The appeal shall be submitted to the authority whose decision is appealed against. The issuing authority shall issue an opinion following the appeal. The authority shall, in the light of the appeal and the opinion, make a complaint to the taxable person and any other party, and of the appeal lodged by the taxable person and any other party, on the basis of the appeal, to the State's guardian To provide. Where necessary, the applicant shall also be given an opportunity to give an explanation of reply. The letter of appeal, together with its defence, its counter-declarations and statements, and any other documents resulting from the proceedings, shall be sent without delay to the administrative court. In addition to the administrative law Article 34 of the ec Treaty (2) provides for a settlement of the case before the party concerned, the taxable person and the other party's appeal may be settled without consulting the judicial control unit of the tax beneficiaries, if the amount of the tax may change to a maximum of 6 000 The euro is not open to interpretation or unclear. (21/02/98)
The appeal to the administrative court, which should have been lodged as a remedy, is treated as a complaint by the tax authority. In that case, the administrative court does not rule on the decision to dismiss the appeal.
The matters covered by this Law shall not apply to the implementation of the (20/2007) The provisions on the basic complaint.
An appeal to the decision of the administrative court shall be lodged only if the Supreme Administrative Court grants an appeal.
The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. On behalf of the State, the right of appeal is that which, according to Article 55, controls the interests of the State.
L to 943/2015 Article 71 shall enter into force on 1 January 2016. The previous wording reads:
An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. (25.4.2008/267)
The criteria for granting an authorisation shall be:
(1) in other similar cases or in the interests of consistency of case-law, it is important to refer the matter to the Supreme Administrative Court;
(2) there is a specific reason for bringing the matter to the Supreme Administrative Court for reasons of manifest error; or
(3) there is a heavy financial or other reason for issuing an authorisation.
(175,1997/413)The authorisation may also be granted in such a way as to cover only part of the decision of the administrative court which is the subject of the appeal. (25.4.2008/267)
The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. The appeal shall be submitted to the Supreme Administrative Court or to the administrative court of the Supreme Administrative Court. On behalf of the State, the right of appeal is within the meaning of Article 55. (21/02/98)
Unless otherwise provided for in this Act, the appeal shall otherwise be in force as laid down in the Administrative Loan Act.
If the car tax has been abolished or reduced by a decision of the administrative court, the Customs or Transport Safety Agency shall carry out too much of the tax paid, in spite of the appeal to the taxable person.
If the administrative court of the State referred to in Article 55 has amended the decision of the administrative court, a copy of the decision of the Supreme Administrative Court shall be forwarded to the Customs or Transport Safety Agency, which shall: Without delay the payment of the excess amount paid to the taxpayer.
In spite of the complaint, the vehicle must be paid within the prescribed period.
The law provides for a tax adjustment, an ex-post tax and a tax increase, an error fee and a taxable person's access to justice, to the taxable person who is liable for the tax pursuant to Article 4 (2). He shall also be subject to the provisions of Articles 74b, 74c, 78 and 81.
The provisions of this law relating to the means of redress for the taxable person shall also apply to non-taxable persons other than those under Article 4 or 5.
The obligation to notify the taxable person shall, as far as possible, become involved in the investigation of the tax authority and the taxable person. In the main proceedings, the party with the better conditions shall provide an explanation.
A decision shall be justified where it deviates from the tax declaration provided by the taxable person, or if the decision concerns an assessment of a tax, an adjustment in favour of the taxable person, an ex-post tax or a tax increase or otherwise deviates from a regular On taxation. The explanatory statement shall state which of the main facts have been taken as the basis of the decision and indicate the applicable provisions.
A decision may be rejected if it is manifestly unnecessary.
The decision may be communicated without recourse to the licence procedure, in which case it shall be deemed to have been informed on the seventh day after the decision has been issued for the carriage of the post, unless otherwise displayed. The decision may also be communicated in person or registered to a registered taxable person with an electronic reply. In such cases, the decision shall be deemed to have been received on the working day following the date of adoption of the decision.
When a proposal has been submitted to the Parliament to amend the car tax, the State Council is entitled to order that the tax be levied in accordance with the proposal.
Where the tax paid under paragraph 1 is higher than the tax subsequently fixed, the amount of the difference shall be returned to the taxable person on the application.
The vehicle may be used without tax if the tax on car tax or car and motorcycle tax has been agreed upon at the time of entry into force of this Act by an agreement with a foreign country requiring Finland.
Where a legal form has been given to any circumstances or measure which does not correspond to the actual nature or purpose of the case, it shall be carried out in the form of a method of taxation, as in the case of the correct form.
If the vehicle is to be regarded as having been constructed or modified for the purpose of avoiding an amended tax, with its design and characteristics different from the normal characteristics of the vehicles in the category of vehicles concerned, the vehicle may: To carry out a tax according to which vehicle group is actually deemed to be equivalent to the vehicle or its use, even if the vehicle is exempt under its classification or by virtue of the provisions of this law, in accordance with a lower tax rate.
If the State trustee referred to in Article 55 considers that a tax should be imposed on the taxable person, the Customs or Traffic Safety Agency shall, upon request, take a decision.
For the purpose of controlling the payment of car tax, the vehicle registration officer, the supplier of roadworthiness tests and the police must inform the customs authority or the traffic safety agency if a vehicle is found in the register or in use, Of which the tax apparently has not been paid, or whose structure, purpose or ownership has been changed in such a way that the vehicle could be subject to a tax. (22.12.2009)
The police may order that the vehicle or its signs must be seized immediately. This shall be communicated in the notification referred to in paragraph 1 to the relevant tax authority, which shall decide whether the vehicle shall be subject to the provisions of Article 63 (3).
In carrying out a periodic survey, the applicant shall be obliged to check that the vehicle is not subject to a ban on the use of the car tax. The vehicle shall be deemed to be in a prohibition of use if the non-compliance with the tax is recorded in the vehicle register, unless there is a reliable report on the tax or the tax paid by the tax authority pursuant to Article 52 (1) of the The decision authorising the use of the vehicle.
The statement referred to in paragraph 1 may be considered as a statement of the taxable amount provided by the MFI. The report may also be considered to be a statement of the statement of accounts with the tax bundle or in combination with a tax invoice or a printer printed on any other terminal.
The tax authority shall have the right to inspect the vehicle or order the vehicle to be presented for inspection purposes to the vehicle inspection service, which shall then provide the information requested to the tax authorities. The tax authorities also have the right to inspect premises where vehicles are held or processed. The tax authority shall have the right to stop the vehicle for inspection.
When required, the taxable person shall provide the relevant tax authority or the competent and unimpeded person to the relevant tax authority, with a view to the verification, of its accounting, correspondence and other information necessary for the purposes of the tax, together with the assistance of Inspection.
In relation to the provisions on the temporary tax-free use of the vehicle, the taxable person shall provide the tax authorities with the necessary evidence of their permanent residence and other matters affecting taxation.
Each trader shall, on request, provide the tax authority with information on the purchases and possible resale of vehicles.
§ 82 has been repealed by L 9.1.2009/5 .
Each person shall, on the request of the tax authority, provide information on the other information relating to taxation or the other information necessary for the purpose of appeal, which can be obtained from the documents in his possession or otherwise are: If they do not apply to a case which, according to the law, is entitled to refuse to testify.
The tax authority shall have the right to verify, or in accordance with Article 81, the movement and other documents from which the information referred to in paragraph 1 may be obtained.
Customs and the Transport Safety Agency shall have the right to oblige the person who has failed to comply with the call for information or the presentation of the material, as referred to in this Chapter, by a periodic penalty payment to fulfil its obligations.
Where a taxable person has been registered or is in use in a register without a car tax declaration or a change in the structure or any other element affecting taxation, the tax authority may order the vehicle to be used immediately. The use of a vehicle is prevented, even if the person who has come to pay the tax has surrendered to the other owner of the vehicle. If the subsequent owner carries out the tax, the use of the vehicle shall be permitted again. The tax authority may authorise the use of the vehicle until the due date.
Information and documents issued or presented for car taxation must be kept secret. They shall not be further explained in the Protocol or in the Decision than is necessary. The information may be used in the statistical reports of the tax authority referred to in this Act, the summaries of which are public. Tax decisions relating to vehicles taxed on the basis of the general retail value shall be public, with the exception of documents relating to the matters referred to in Articles 50 and 51, as well as information on the identity and the address of the natural person. Information on public documents contained in the Authority's personal register may be provided in the form of a copy, in print or in electronic form, in the form of a law on public authorities' activities. Article 16 (2) of the ec Treaty Notwithstanding paragraph 3. Information on the value of the vehicle used by the tax authority shall be public only if the information has been used for the purposes of taxing the vehicle. The right of access to information is determined in accordance with Article 11 of the Law on the operation of the public authorities. (4.4.2003/266)
Notwithstanding the provisions of paragraph 1, the information and documents shall, however, provide the tax authorities and the experts invited to the tax authorities, as well as tax supervision, tax recovery, investigation and prosecution of the complaint. Or the authorities concerned and their representatives. Forced artificial law (806/2011) in Section 2 of Chapter 8 In accordance with the conditions laid down, the tax documents or information arising from them must be made available to the arresting officer for the purposes of the investigation of a criminal offence other than that of the tax. (22/2011/868)
L to 868/2011 (2) entered into force on 1 January 2014. The previous wording reads:
Notwithstanding the provisions of paragraph 1, the information and documents shall, however, provide the tax authorities and the experts invited to the tax authorities, as well as tax supervision, tax recovery, investigation and prosecution of the complaint. Or the authorities concerned and their representatives. Forced artificial law (450/87) in Chapter 5 of Chapter 5 In accordance with the conditions laid down, the tax documents or information arising from them must be made available to the arresting officer for the purposes of the investigation of a criminal offence other than that of the tax.
Customs, Tax Administration or Transport Safety Agency may also provide documents for statistical or scientific studies to be made available to any person or authority carrying out such an investigation. Decisions of administrative law and of the Supreme Administrative Court may also be published in accordance with the wording or shortened, without mentioning the names of the persons concerned. Information shall not be disclosed or used without the authorisation of the tax authority for purposes other than the purpose for which they have been surrendered, unless otherwise specified. (21/02/98)
Everyone is obliged to keep the confidential and not to use, in the cases referred to in Article 86 (3), in the cases referred to in Article 86 (3), or other information relating to the tax declaration or taxation, Has been informed of any other business or of what has been said in the vehicle tax or review authority.
The customs authority may provide information on the transmission or registration of a tax authority on a vehicle for the purposes of registration of a tax authority other than the taxable person or the person responsible for the tax if the information is necessary for the purposes of registration of the vehicle.
The penalty for the unlawful avoidance of the car tax and its attempt to Chapter 29 of the criminal code § 1 to 3.
In spite of the invitation of every authority to fail to comply properly with Article 4 (2), Article 35 (2), Article 46 (1) or Article 51 (3), elsewhere in this law or in the motor vehicle tax authority, The obligation to provide information or information as provided for in the decision must be condemned: On the car tax offence Fine. (175,1997/413)
Penalty for breach of the obligation of professional secrecy laid down in Article 87 Chapter 38 of the Criminal Code 1 or 2, if the act is not punishable Article 5 of Chapter 40 of the Penal Code Or otherwise, the law provides for a heavier penalty.
Article 91 has been repealed by L 9.1.2009/5 .
More detailed provisions on the application of this law shall be adopted by the Regulation. However, the Ministry of Transport shall, where appropriate, provide for more detailed provisions on the equipment of the vehicle referred to in Article 15.
This Act shall enter into force at the time laid down by the Regulation. (1 January 1995 L 1482/1994 entered into force on 1 January 1995.)
The law shall apply to vehicles introduced or registered in Finland for the first time on or after the date of entry into force of the law, subject to paragraph 3. The law shall also apply to vehicles which have been introduced or registered before the entry into force of the law, if the structure, purpose or ownership of the vehicle is changed in such a way that the change is subject to a tax on the basis of this law.
This law repeals the Law of 14 November 1967 on motor vehicle and motorcycle tax (22/67) With its subsequent modifications. However, the Act on Vehicle and Motorcycle Tax shall apply to the taxation of vehicles imported or manufactured in Finland, which have been surrendered customs supervision or supplied, or whose structure, purpose or ownership Has been effectively amended before the entry into force of this Act.
At the request of the taxable person, the vehicle may, at the request of the taxable person, apply to the taxable person, in place of the provisions of this Act, the Law on motor and Motorcycle Tax and the Customs Tax Act. Articles 14 and 14a (575/78) As at 31 December 1994, if the move to Finland takes place no later than 31 December 1996. If the vehicle was acquired before 1 December 1994, the provisions of that Regulation may be applied at the request of the taxable person if the move to Finland takes place no later than 31 December 1997.
On the entry into force of this Act, the provisions of Articles 17 and 18 of the Law on motor and motorcycling tax and Articles 17 and 18 of the Customs Tax Act and the Customs Tax Act, as opposed to the provisions of this Act, shall apply to vehicles under temporary relief. Until the end of the periods referred to in the provisions referred to in those provisions. The provisions of the new law will apply immediately upon expiry of the deadlines.
The vehicles referred to in Article 16a of the Customs Tax Act entering into force on the date of entry into force of this Act shall be subject to the provisions of that law and of motor and motorcycle tax law until the expiry of the period referred to in Article 16a of the Customs Tax Act.
For the purposes of applying the provisions of this Act, the vehicle of which the tax is levied under the motor vehicle and motorcycle tax law and which has been entered in the Register on the basis of the criteria in force on 31 December 1994, The mass of the vehicle, the total mass of the vehicle, and the amounts corresponding to the provisions of the Motor and Motorcycle Tax Act.
Article 96 has been repealed by L 21.12.2012/971 .
THEY 321/94 , VaVM 88/94Annex (12/01/1316)
TAX TABLE 1
| Total mass of car (kg) | Car CO2 emissions (g/km) | % by % | |
| Power other than diesel oil | Power of use diesel oil | ||
| Up to 51 | Up to 354 | 0 | 5.0 |
| 52-60 | 355-363 | 1 | 5.1. |
| 61-69 | 364-372 | 2 | 5.2. |
| 70-78 | 373-381 | 3 | 5.2. |
| 79-87 | 382-390 | 4 | 5.3 |
| 88-96 | 391-399 | 5 | 5.4 |
| 97-105 | 400-408 | 6 | 5.4 |
| 106-114 | 409-417 | 7 | 5.5 |
| 115-123 | 418-426 | 8 | 5,6 |
| 124-132 | 427-435 | 9 | 5,6 |
| 133-141 | 436-444 | 10 | 5.7 |
| 142-150 | 445-453 | 11 | 5.8 |
| 151-159 | 454-462 | 12 | 5.9 |
| 160-168 | 463-471 | 13 | 5.9 |
| 169-177 | 472-480 | 14 | 6.0 |
| 178-186 | 481-489 | 15 | 6.1. |
| 187-195 | 490-498 | 16 | 6.2. |
| 196-204 | 499-507 | 17 | 6,3 |
| 205-213 | 508-516 | 18 | 6,3 |
| 214-222 | 517-525 | 19 | 6,4 |
| 223-231 | 526-534 | 20 | 6.5 |
| 232-240 | 535-543 | 21 | 6.6 |
| 241-249 | 544-552 | 22 | 6.7 |
| 250-258 | 553-561 | 23 | 6.8 |
| 259-267 | 562-570 | 24 | 6.8 |
| 268-276 | 571-579 | 25 | 6.9 |
| 277-285 | 580-588 | 26 | 7.0 |
| 286-294 | 589-597 | 27 | 7.1. |
| 295-303 | 598-606 | 28 | 7.2. |
| 304-312 | 607-615 | 29 | 7.3 |
| 313-321 | 616-624 | 30 | 7.4 |
| 322-330 | 625-633 | 31 | 7.5 |
| 331-339 | 634-642 | 32 | 7.6 |
| 340-348 | 643-651 | 33 | 7.7 |
| 349-357 | 652-660 | 34 | 7.8 |
| 358-366 | 661-669 | 35 | 7.9 |
| 367-375 | 670-678 | 36 | 8.0 |
| 376-384 | 679-687 | 37 | 8.1 |
| 385-393 | 688-696 | 38 | 8.2 |
| 394-402 | 697-705 | 39 | 8.3 |
| 403-411 | 706-714 | 40 | 8.4 |
| 412-420 | 715-723 | 41 | 8.5 |
| 421-429 | 724-732 | 42 | 8.6 |
| 430-438 | 733-741 | 43 | 8.7 |
| 439-447 | 742-750 | 44 | 8.8 |
| 448-456 | 751-759 | 45 | 8.9 |
| 457-465 | 760-768 | 46 | 9.0 |
| 466-474 | 769-777 | 47 | 9.1. |
| 475-483 | 778-786 | 48 | 9.2 |
| 484-492 | 787-795 | 49 | 9.3 |
| 493-501 | 796-804 | 50 | 9.4 |
| 502-510 | 805-813 | 51 | 9.6 |
| 511-519 | 814-822 | 52 | 9.7 |
| 520-528 | 823-831 | 53 | 9.8 |
| 529-537 | 832-840 | 54 | 9.9 |
| 538-546 | 841-849 | 55 | 10.0 |
| 547-555 | 850-858 | 56 | 10.2 |
| 556-564 | 859-867 | 57 | 10.3 |
| 565-573 | 868-876 | 58 | 10.4 |
| 574-582 | 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 | 63 | 11.0 |
| 619-627 | 1022-1030 | 64 | 11.2 |
| 628-636 | 1031-1039 | 65 | 11.3 |
| 637-645 | 1040-1048 | 66 | 11.4 |
| 646-654 | 1049-1057 | 67 | 11,5 |
| 655-663 | 1058-1066 | 68 | 11.7 |
| 664-672 | 1067-1075 | 69 | 11,8 |
| 673-681 | 1076-1084 | 70 | 12.0 |
| 682-690 | 1085-1093 | 71 | 12.1 |
| 691-699 | 1094-1102 | 72 | 12.2 |
| 700-708 | 1103-1111 | 73 | 12.4 |
| 709-717 | 1112-1120 | 74 | 12,5 |
| 718-726 | 1121-1129 | 75 | 12.6 |
| 727-735 | 1130-1138 | 76 | 12.8 |
| 736-744 | 1139-1147 | 77 | 12.9 |
| 745-753 | 1148-1156 | 78 | 13.1 |
| 754-762 | 1157-1165 | 79 | 13.2 |
| 763-772 | 1166-1174 | 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 | 84 | 14.0 |
| 809-817 | 1212-1220 | 85 | 14.1 |
| 818-826 | 1221-1229 | 86 | 14.3 |
| 827-835 | 1230-1238 | 87 | 14.4 |
| 836-844 | 1239-1247 | 88 | 14.6 |
| 845-853 | 1248-1256 | 89 | 14,70 |
| 854-862 | 1257-1265 | 90 | 14.9 |
| 863-871 | 1266-1274 | 91 | 15.1 |
| 872-880 | 1275-1283 | 92 | 15.2 |
| 881-889 | 1284-1292 | 93 | 15.4 |
| 890-898 | 1293-1301 | 94 | 15,5 |
| 899-907 | 1302-1310 | 95 | 15,70 |
| 908-916 | 1311-1319 | 96 | 15.9 |
| 917-925 | 1320-1328 | 97 | 16.0 |
| 926-934 | 1329-1337 | 98 | 16.2 |
| 935-943 | 1338-1346 | 99 | 16.4 |
| 944-952 | 1347-1355 | 100 | 16.5 |
| 953-961 | 1356-1364 | 101 | 16,7 |
| 962-970 | 1365-1373 | 102 | 16.9 |
| 971-979 | 1374-1382 | 103 | 17,0 |
| 980-988 | 1383-1391 | 104 | 17.2 |
| 989-997 | 1392-1400 | 105 | 17.4 |
| 998-1006 | 1401-1409 | 106 | 17,6 |
| 1007-1015 | 1410-1418 | 107 | 17,70 |
| 1016-1024 | 1419-1427 | 108 | 17,9 |
| 1025-1033 | 1428-1436 | 109 | 18.1 |
| 1034-1042 | 1437-1445 | 110 | 18.3 |
| 1043-1051 | 1446-1454 | 111 | 18.4 |
| 1052-1060 | 1455-1463 | 112 | 18.6 |
| 1061-1069 | 1464-1472 | 113 | 18,8 |
| 1070-1078 | 1473-1481 | 114 | 19.0 |
| 1079-1087 | 1482-1490 | 115 | 19.1 |
| 1088-1096 | 1491-1499 | 116 | 19.3 |
| 1097-1105 | 1500-1508 | 117 | 19.5 |
| 1106-1114 | 1509-1517 | 118 | 19.7 |
| 1115-1123 | 1518-1526 | 119 | 19.9 |
| 1124-1132 | 1527-1535 | 120 | 20.1 |
| 1133-1141 | 1536-1544 | 121 | 20.2 |
| 1142-1150 | 1545-1553 | 122 | 20.4 |
| 1151-1159 | 1554-1562 | 123 | 20,6 |
| 1160-1168 | 1563-1571 | 124 | 20.8 |
| 1169-1177 | 1572-1580 | 125 | 21.0 |
| 1178-1186 | 1581-1589 | 126 | 21.2 |
| 1187-1195 | 1590-1598 | 127 | 21.4 |
| 1196-1204 | 1599-1607 | 128 | 21.5 |
| 1205-1213 | 1608-1616 | 129 | 21.7 |
| 1214-1222 | 1617-1625 | 130 | 21.9 |
| 1223-1231 | 1626-1634 | 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 | 135 | 22,90 |
| 1268-1276 | 1671-1679 | 136 | 23.1 |
| 1277-1285 | 1680-1688 | 137 | 23.3 |
| 1286-1295 | 1689-1697 | 138 | 23,5 |
| 1296-1304 | 1698-1706 | 139 | 23,70 |
| 1305-1313 | 1707-1715 | 140 | 23,8 |
| 1314-1322 | 1716-1725 | 141 | 24.0 |
| 1323-1331 | 1726-1734 | 142 | 24.2 |
| 1332-1340 | 1735-1743 | 143 | 24.4 |
| 1341-1349 | 1744-1752 | 144 | 24.6 |
| 1350-1358 | 1753-1761 | 145 | 24,8 |
| 1359-1367 | 1762-1770 | 146 | 25.0 |
| 1368-1376 | 1771-1779 | 147 | 25.2 |
| 1377-1385 | 1780-1788 | 148 | 25.4 |
| 1386-1394 | 1789-1797 | 149 | 25.6 |
| 1395-1403 | 1798-1806 | 150 | 25.8 |
| 1404-1412 | 1807-1815 | 151 | 26.0 |
| 1413-1421 | 1816-1824 | 152 | 26.2 |
| 1422-1430 | 1825-1833 | 153 | 26.4 |
| 1431-1439 | 1834-1842 | 154 | 26.6 |
| 1440-1448 | 1843-1851 | 155 | 26.8 |
| 1449-1457 | 1852-1860 | 156 | 27.0 |
| 1458-1466 | 1861-1869 | 157 | 27,1 |
| 1467-1475 | 1870-1878 | 158 | 27,3 |
| 1476-1484 | 1879-1887 | 159 | 27,5 |
| 1485-1493 | 1888-1896 | 160 | 27,70 |
| 1494-1502 | 1897-1905 | 161 | 27,9 |
| 1503-1511 | 1906-1914 | 162 | 28.1 |
| 1512-1520 | 1915-1923 | 163 | 28.3 |
| 1521-1529 | 1924-1932 | 164 | 28.5 |
| 1530-1538 | 1933-1941 | 165 | 28.7 |
| 1539-1547 | 1942-1950 | 166 | 28.9 |
| 1548-1556 | 1951-1959 | 167 | 29,1 |
| 1557-1565 | 1960-1968 | 168 | 29,3 |
| 1566-1574 | 1969-1977 | 169 | 29,5 |
| 1575-1583 | 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 | 2059-2067 | 179 | 31,4 |
| 1665-1673 | 2068-2076 | 180 | 31.6 |
| 1674-1682 | 2077-2085 | 181 | 31,7 |
| 1683-1691 | 2086-2094 | 182 | 31,9 |
| 1692-1700 | 2095-2103 | 183 | 32.1 |
| 1701-1709 | 2104-2112 | 184 | 32.3 |
| 1710-1718 | 2113-2121 | 185 | 32.5 |
| 1719-1727 | 2122-2130 | 186 | 32.7 |
| 1728-1736 | 2131-2139 | 187 | 32.8 |
| 1737-1745 | 2140-2148 | 188 | 33.0 |
| 1746-1754 | 2149-2157 | 189 | 33.2 |
| 1755-1763 | 2158-2166 | 190 | 33.4 |
| 1764-1772 | 2167-2175 | 191 | 33.6 |
| 1773-1781 | 2176-2184 | 192 | 33.7 |
| 1782-1790 | 2185-2193 | 193 | 33.9 |
| 1791-1799 | 2194-2202 | 194 | 34.1 |
| 1800-1808 | 2203-2211 | 195 | 34.3 |
| 1809-1818 | 2212-2220 | 196 | 34.4 |
| 1819-1827 | 2221-2229 | 197 | 34.6 |
| 1828-1836 | 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 | 2267-2275 | 202 | 35,5 |
| 1873-1881 | 2276-2284 | 203 | 35.7 |
| 1882-1890 | 2285-2293 | 204 | 35.8 |
| 1891-1899 | 2294-2302 | 205 | 36.0 |
| 1900-1908 | 2303-2311 | 206 | 36.2 |
| 1909-1917 | 2312-2320 | 207 | 36,3 |
| 1918-1926 | 2321-2329 | 208 | 36.5 |
| 1927-1935 | 2330-2338 | 209 | 36.6 |
| 1936-1944 | 2339-2347 | 210 | 36.8 |
| 1945-1953 | 2348-2356 | 211 | 37.0 |
| 1954-1962 | 2357-2365 | 212 | 37,1 |
| 1963-1971 | 2366-2374 | 213 | 37,3 |
| 1972-1980 | 2375-2383 | 214 | 37.5 |
| 1981-1989 | 2384-2392 | 215 | 37.6 |
| 1990-1998 | 2393-2401 | 216 | 37.8 |
| 1999-2007 | 2402-2410 | 217 | 37.9 |
| 2008-2016 | 2411-2419 | 218 | 38.1 |
| 2017-2025 | 2420-2428 | 219 | 38.2 |
| 2026-2034 | 2429-2437 | 220 | 38.4 |
| 2035-2043 | 2438-2446 | 221 | 38,5 |
| 2044-2052 | 2447-2455 | 222 | 38.7 |
| 2053-2061 | 2456-2464 | 223 | 38.8 |
| 2062-2070 | 2465-2473 | 224 | 39.0 |
| 2071-2079 | 2474-2482 | 225 | 39,1 |
| 2080-2088 | 2483-2491 | 226 | 39,3 |
| 2089-2097 | 2492-2500 | 227 | 39.4 |
| 2098-2106 | 2501-2509 | 228 | 39,6 |
| 2107-2115 | 2510-2518 | 229 | 39,70 |
| 2116-2124 | 2519-2527 | 230 | 39,8 |
| 2125-2133 | 2528-2536 | 231 | 40.0 |
| 2134-2142 | 2537-2545 | 232 | 40.1 |
| 2143-2151 | 2546-2554 | 233 | 40.3 |
| 2152-2160 | 2555-2563 | 234 | 40.4 |
| 2161-2169 | 2564-2572 | 235 | 40.5 |
| 2170-2178 | 2573-2581 | 236 | 40.7 |
| 2179-2187 | 2582-2590 | 237 | 40.8 |
| 2188-2196 | 2591-2599 | 238 | 40.9 |
| 2197-2205 | 2600-2608 | 239 | 41.1 |
| 2206-2214 | 2609-2617 | 240 | 41.2 |
| 2215-2223 | 2618-2626 | 241 | 41.3 |
| 2224-2232 | 2627-2635 | 242 | 41.5 |
| 2233-2241 | 2636-2644 | 243 | 41.6 |
| 2242-2250 | 2645-2653 | 244 | 41.7 |
| 2251-2259 | 2654-2662 | 245 | 41.8 |
| 2260-2268 | 2663-2671 | 246 | 42.0 |
| 2269-2277 | 2672-2680 | 247 | 42.1 |
| 2278-2286 | 2681-2689 | 248 | 42.2 |
| 2287-2295 | 2690-2698 | 249 | 42.3 |
| 2296-2304 | 2699-2707 | 250 | 42.4 |
| 2305-2313 | 2708-2716 | 251 | 42.6 |
| 2314-2322 | 2717-2725 | 252 | 42.7 |
| 2323-2331 | 2726-2734 | 253 | 42.8 |
| 2332-2340 | 2735-2743 | 254 | 42.9 |
| 2341-2350 | 2744-2752 | 255 | 43.0 |
| 2351-2359 | 2753-2761 | 256 | 43.1 |
| 2360-2368 | 2762-2770 | 257 | 43.2 |
| 2369-2377 | 2771-2780 | 258 | 43.4 |
| 2378-2386 | 2781-2789 | 259 | 43.5 |
| 2387-2395 | 2790-2798 | 260 | 43.6 |
| 2396-2404 | 2799-2807 | 261 | 43.7 |
| 2405-2413 | 2808-2816 | 262 | 43.8 |
| 2414-2422 | 2817-2825 | 263 | 43.9 |
| 2423-2431 | 2826-2834 | 264 | 44.0 |
| 2432-2440 | 2835-2843 | 265 | 44.1 |
| 2441-2449 | 2844-2852 | 266 | 44.2 |
| 2450-2458 | 2853-2861 | 267 | 44.3 |
| 2459-2467 | 2862-2870 | 268 | 44.4 |
| 2468-2476 | 2871-2879 | 269 | 44.5 |
| 2477-2485 | 2880-2888 | 270 | 44.6 |
| 2486-2494 | 2889-2897 | 271 | 44.7 |
| 2495-2503 | 2898-2906 | 272 | 44.8 |
| 2504-2512 | 2907-2915 | 273 | 44.9 |
| 2513-2521 | 2916-2924 | 274 | 45.0 |
| 2522-2530 | 2925-2933 | 275 | 45.1 |
| 2531-2539 | 2934-2942 | 276 | 45.2 |
| 2540-2548 | 2943-2951 | 277 | 45.2 |
| 2549-2557 | 2952-2960 | 278 | 45.3 |
| 2558-2566 | 2961-2969 | 279 | 45.4 |
| 2567-2575 | 2970-2978 | 280 | 45.5 |
| 2576-2584 | 2979-2987 | 281 | 45.6 |
| 2585-2593 | 2988-2996 | 282 | 45.7 |
| 2594-2602 | 2997-3005 | 283 | 45.8 |
| 2603-2611 | 3006-3014 | 284 | 45.8 |
| 2612-2620 | 3015-3023 | 285 | 45.9 |
| 2621-2629 | 3024-3032 | 286 | 46.0 |
| 2630-2638 | 3033-3041 | 287 | 46.1 |
| 2639-2647 | 3042-3050 | 288 | 46.2 |
| 2648-2656 | 3051-3059 | 289 | 46.3 |
| 2657-2665 | 3060-3068 | 290 | 46.3 |
| 2666-2674 | 3069-3077 | 291 | 46.4 |
| 2675-2683 | 3078-3086 | 292 | 46.5 |
| 2684-2692 | 3087-3095 | 293 | 46.6 |
| 2693-2701 | 3096-3104 | 294 | 46.6 |
| 2702-2710 | 3105-3113 | 295 | 46.7 |
| 2711-2719 | 3114-3122 | 296 | 46.8 |
| 2720-2728 | 3123-3131 | 297 | 46.9 |
| 2729-2737 | 3132-3140 | 298 | 46.9 |
| 2738-2746 | 3141-3149 | 299 | 47.0 |
| 2747-2755 | 3150-3158 | 300 | 47.1 |
| 2756-2764 | 3159-3167 | 301 | 47.1 |
| 2765-2773 | 3168-3176 | 302 | 47.2 |
| 2774-2782 | 3177-3185 | 303 | 47.3 |
| 2783-2791 | 3186-3194 | 304 | 47.3 |
| 2792-2800 | 3195-3203 | 305 | 47,4 |
| 2801-2809 | 3204-3212 | 306 | 47.5 |
| 2810-2818 | 3213-3221 | 307 | 47.5 |
| 2819-2827 | 3222-3230 | 308 | 47.6 |
| 2828-2836 | 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 |
| 2864-2873 | 3267-3275 | 313 | 47.9 |
| 2874-2882 | 3276-3284 | 314 | 47.9 |
| 2883-2891 | 3285-3293 | 315 | 48.0 |
| 2892-2900 | 3294-3302 | 316 | 48,1 |
| 2901-2909 | 3303-3312 | 317 | 48,1 |
| 2910-2918 | 3313-3321 | 318 | 48.2 |
| 2919-2927 | 3322-3330 | 319 | 48.2 |
| 2928-2936 | 3331-3339 | 320 | 48.3 |
| 2937-2945 | 3340-3348 | 321 | 48.3 |
| 2946-2954 | 3349-3357 | 322 | 48.4 |
| 2955-2963 | 3358-3366 | 323 | 48.4 |
| 2964-2972 | 3367-3375 | 324 | 48,5 |
| 2973-2981 | 3376-3384 | 325 | 48,5 |
| 2982-2990 | 3385-3393 | 326 | 48.6 |
| 2991-2999 | 3394-3402 | 327 | 48.6 |
| 3000-3008 | 3403-3411 | 328 | 48.7 |
| 3009-3017 | 3412-3420 | 329 | 48.7 |
| 3018-3026 | 3421-3429 | 330 | 48,8 |
| 3027-3035 | 3430-3438 | 331 | 48,8 |
| 3036-3044 | 3439-3447 | 332 | 48.9 |
| 3045-3053 | 3448-3456 | 333 | 48.9 |
| 3054-3062 | 3457-3465 | 334 | 49.0 |
| 3063-3071 | 3466-3474 | 335 | 49.0 |
| 3072-3080 | 3475-3483 | 336 | 49.1 |
| 3081-3089 | 3484-3492 | 337 | 49.1 |
| 3090-3098 | 3493-3501 | 338 | 49.1 |
| 3099-3107 | 3502-3510 | 339 | 49,2 |
| 3108-3116 | 3511-3519 | 340 | 49,2 |
| 3117-3125 | 3520-3528 | 341 | 49.3 |
| 3126-3134 | 3529-3537 | 342 | 49.3 |
| 3135-3143 | 3538-3546 | 343 | 49.3 |
| 3144-3152 | 3547-3555 | 344 | 49.4 |
| 3153-3161 | 3556-3564 | 345 | 49.4 |
| 3162-3170 | 3565-3573 | 346 | 49.5 |
| 3171-3179 | 3574-3582 | 347 | 49.5 |
| 3180-3188 | 3583-3591 | 348 | 49.5 |
| 3189-3197 | 3592-3600 | 349 | 49.6 |
| 3198-3206 | 3601-3609 | 350 | 49.6 |
| 3207-3215 | 3610-3618 | 351 | 49.7 |
| 3216-3224 | 3619-3627 | 352 | 49.7 |
| 3225-3233 | 3628-3636 | 353 | 49.7 |
| 3234-3242 | 3637-3645 | 354 | 49.8 |
| 3243-3251 | 3646-3654 | 355 | 49.8 |
| 3252-3260 | 3655-3663 | 356 | 49.8 |
| 3261-3269 | 3664-3672 | 357 | 49.9 |
| 3270-3278 | 3673-3681 | 358 | 49.9 |
| 3279-3287 | 3682-3690 | 359 | 49.9 |
| 3288 or more | 3691 or more | 360 or more | 50.0 |
| Total mass of car (kg) | Reduction in tax rate (percentage point) |
| 2501-2550 | 9.8 |
| 2551-2600 | 11,5 |
| 2601,2650 | 12.8 |
| 2651 TO 2700 | 13.8 |
| 2701 TO 2750 | 14,70 |
| 2751 TO 2800 | 15.4 |
| 2801-2850 | 16.1 |
| 2851 TO 2900 | 16,7 |
| 2901-2950 | 17.2 |
| 2951 TO 3000 | 17,8 |
| 3001 TO 3050 | 18.3 |
| 3051-3100 | 18.7 |
| 3101 TO 3150 | 19.1 |
| 3151-3200 | 19.6 |
| 3201 TO 3250 | 19.9 |
| 3251-3300 | 20.3 |
| 3301-3350 | 20.7 |
| 3351-3400 | 21.0 |
| 3401-3450 | 21.4 |
| 3451-3500 | 21.7 |
This Act shall enter into force on 1 September 1995.
THEY 94/93 , LaVM 22/94, SuVM 10/94
This Act shall enter into force on 1 June 1997.
Articles 25 and 25a apply to vehicles which are subject to a car tax return on or after 5 December 1996.
THEY 244/1996 , VaVM 4/1997, EV 37/1997
This Act shall enter into force on 1 January 1998.
Upon entry into force of the Act, appeals pending before the customs office shall be referred to the County Court of Uusimaa.
THEY 192/1997 , LaVM 18/1997, EV 234/1997
This Act shall enter into force on 15 January 1999.
The law applies to vehicles whose tax is imposed on or after the date of entry into force.
THEY 264/1998 , VaVM 64/1998, EV 246/1998
This Act shall enter into force on 11 June 2001.
At the time of the entry into force of this Act, the vehicle may, at the request of the taxable person, be applied by the taxable person for the purposes of Article 26 (1) of this Law. (1482/1994) (1) if the move to Finland takes place within one year of the entry into force of this Act.
THEY 197/2000 , VaVM 4/2001 EV 40/2001
This Act shall enter into force on 1 January 2002.
THEY 91/2001 , VaVM 12/2001, EV 101/2001
This Act shall enter into force on 1 January 2003.
THEY 141/2002 , LiVM 19/2002, EV 193/2002
This Act shall enter into force on 15 May 2003.
The law shall apply for the first time in the taxation of taxable vehicles, which shall be initiated on or after 1 January 2003, subject to the provisions of Article 40 (2). This law shall apply for the first time from the period beginning on or after 1 January 2003. Tax provisions for new vehicles to be taxed will be adjusted to comply with this law once the law has entered into force. However, the taxable person shall have the right, on application, to obtain taxation on the basis of the car tax law in force on 1 January 2003 from 1 January 2003 at the date of entry into force of the law. The application shall be made by vehicle model within three months of the entry into force of the law.
The tax deductions of new vehicles brought before 1 January 2003 may be withdrawn, as provided for in Article 43, and the vehicles are taxed on application by the taxable person in accordance with this law if the vehicles are not registered or put into service. Before 1 January 2003. The tax shall not be increased in the manner provided for in Article 43. The application shall be made within six months of the entry into force of the law.
Article 4 of the Code of Power has been repealed by L 25.4.2008/268 . (25.4.2008/268)
However, the tax shall not be adjusted on the basis of this entry into force, where the amount of the tax is reduced by virtue of Articles 25, 28, 50 or 51, or by any other equivalent, in such a way that the amount of the tax at reduced rates is not higher than that which would, after adjustment, be less than To carry.
Article 6 (a) of this Act shall be without prejudice to the taxation of a vehicle imported before 2003, in accordance with Article 6, in the case of use in Finland of second-hand vehicles which have been produced before 2003, which have been taxed as new § and Article 10a (1). However, where the taxation of a specific vehicle model as provided for in paragraph 2 has been submitted in accordance with the provisions of paragraph 2, in accordance with the car tax law in force on 1 January 2003, Article 6a shall apply to the taxation of the imported vehicle, however, if: The vehicle has been completed at the same time as new vehicles taxed on the basis of the application.
Notwithstanding Article 10 of this Law, a vehicle which is taxable before 1 January 2007 shall be taxed according to the provisions relating to the vehicle used, provided that it has been registered in a country other than that in Finland prior to import or used for transport at least: Six months. (30.12.2004)
A vehicle which is not to be kept in accordance with paragraph 1 shall be subject to the tax of a new vehicle identical or equivalent. However, a vehicle which has been registered or used for transport for at least three months shall be reduced on the basis of the age of the vehicle by an amount equal to or equal to one year of the same or equivalent The average reduction corresponding to changes in the value of the vehicles which were reliably detected on the market. For specific reasons, account may be taken of the change in the value of vehicles of up to 18 months. If information on a model-based discount on the market is not available, or where information cannot be considered sufficiently representative for a limited number of observations or other comparable reasons, the tax shall be reduced to the age of the taxable vehicle. 0,8 % per month for each residual value calculated at the end of the previous month. (30.12.2004)
Before or after 1 January 2003, any pending cases in which the rate of tax on second-hand vehicles is not covered shall be treated in accordance with the provisions in force before the entry into force of this Act.
A vehicle purchased for use by a person for which a car tax return has been issued may be used temporarily until the end of 2005 without payment by the customs authority of a licence issued by the customs authority for a maximum period of three months. The authorisation may also be granted on condition that the car tax return is issued within five days of the authorisation. The authorisation shall expire 10 days after the adoption of the tax decision or, if the ownership of the vehicle is released, or if the vehicle registration survey is not started within 10 days of the authorisation. Where a tax declaration or tax is withdrawn within the meaning of Article 43, the taxable person shall be charged, in addition to the payment for a preliminary ruling, a fee of up to one tenth of the tax which the vehicle would have received. Regular execution. Vehicle use shall be operated in accordance with the law of the vehicle (1090/2002) And is provided for. If, in 2004, the customs service has authorised the use of a vehicle for a limited period of three months and only the year of use has been restricted to 2004, such authorisation may be used for the purpose of operating the vehicle without a separate authorisation. Extending the period of validity, including during 2005, for a total period of not more than three months. (30.12.2004)
THEY 271/2002 , VaVM 46/2002, 304/2002
This Act shall enter into force on 15 May 2003.
The law applies to the taxation of vehicles whose taxation is governed by the Law amending the Car Tax Code. (2003) .
THEY 1/2003 , VaVM 1/2003, EV 1/2003
This Act shall enter into force on 1 January 2004.
THEY 117/2003 , VaVM 27/2003, EV 67/2003
This Act shall enter into force on 1 January 2004.
THEY 136/2003 , VaVM 35/2003, LA 152/2003, EV 100/2003
This Act shall enter into force on 1 January 2005.
THEY 212/2004 , VaVM 35/2004, EV 202/2004
This Act shall enter into force on 1 January 2005.
THEY 212/2004 , VaVM 35/2004, EV 202/2004
This Act shall enter into force on 1 January 2006.
If, in 2005, the customs service has authorised a limitation of the right to use the vehicle for a shorter period of three months and only for 2005, the vehicle may be used for transport without the duration of the authorisation. Extension in the course of 2006, however, for a total period of not more than three months.
THEY 194/2005 , VaVM 37/2005, EV 179/2005
This Act shall enter into force on 1 January 2007. However, Article 61 will enter into force at the time of the Council Regulation.
The law shall apply to the taxes delivered on or after the date of entry into force of the law.
§ 61 entered into force on 1 September 2007 79/7/2007 In accordance with
THEY 210/2006 , VaVM 40/2006, EV 240/2006
This Act shall enter into force on 1 January 2008.
The law applies to the taxation of vehicles which are brought on or after the date of entry into force of the law. If, on the basis of Article 43 (1), the taxation of the vehicle brought before 2 November 2007 is withdrawn, the taxable person shall not charge the fees referred to in Article 35a (2) and Article 43 (2). If the vehicle tax initiated before 2 November 2007 is withdrawn in accordance with Article 43 (3), the tax shall not be increased in the manner referred to in that paragraph if the vehicle is taxed on the application under this law in accordance with After entry into force. The application shall be made within one month of the entry into force of this Act.
Before the law enters into force, measures may be taken to implement the law.
THEY 147/2007 , VaVM 23/2007, EV 125/2007
This Act shall enter into force on 1 May 2008.
THEY 148/2007 , VaVM 5/2008, EV 25/2008
This Act shall enter into force on 1 May 2008.
Upon entry into force of the Act, appeals pending before the Helsinki Administrative Court are dealt with by the Helsinki Administrative Court. The administrative court in Helsinki will also deal with the cases of appeal brought before the entry into force of the new provisions by the tax authority during the review procedure referred to in Article 68 of the Code of Car Tax and which, when the law enters into force, are: At the processing stage referred to in Article 70 (1), (3) or (4) of the Tax Code.
At the time of entry into force of the Act, appeals to the Helsinki Administrative Court concerning the imposition or repayment of the tax pending before the customs authority or in the vehicle management centre are dealt with in accordance with the new provisions As corrective measures. These decisions shall be appealed against, on the basis of the new provisions, from the competent administrative court.
Appeals against the imposition or repayment of the tax in respect of which the contested decision was taken prior to the entry into force of the new provisions and which is to be brought within the customs sphere; or The vehicle management centre after their entry into force shall be treated as a corrective action. These decisions shall be appealed against, on the basis of the new provisions, from the competent administrative court.
Appeals from the customs authority or the vehicle management centre before the entry into force of this Act, other than decisions concerning the imposition or repayment of the tax, shall be dealt with by the Administrative Court of Helsinki.
If, after the entry into force of the law, the decision on car taxation under appeal at the highest administrative court is necessary to repeal and refer the matter back to the order of administrative expenditure, the Council of State shall refer the matter back to it. To the Administrative Court, which is regionally competent to deal with the matter under the new provisions.
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 160/2007 , VaVM 7/2008, EV 35/2008
This Act shall enter into force on 1 May 2008.
THEY 160/2007 , VaVM 7/2008, EV 35/2008
This Act shall enter into force on 1 December 2008.
THEY 139/2008 , VaVM 13/2008, EV 99/2008
This Act shall enter into force at the time of the Council Regulation. However, Article 34d shall enter into force on 1 January 2010.
The law applies to vehicles whose first date of assessment is after the law enters into force.
For vehicles whose first day of assessment has been before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.
Before the law enters into force, measures may be taken to implement the law.
A taxable person admitted before the entry into force of the law shall be deemed to have been registered as an agent after the entry into force of the law without a separate procedure.
THEY 192/2008 , VaVM 26/2008, EV 185/2008
This Act shall enter into force on 1 January 2010.
Before the law enters into force, action can be taken to enforce the law.
THEY 208/2009 , No 23/2009, EV 203/2009
This Act shall enter into force on 15 March 2011. The law applies to vehicles whose first day of assessment is the date of entry into force or after the entry into force of the law.
THEY 290/2010 , VaVM 59/2010, EV 330/2010
This Act shall enter into force on 1 January 2014.
THEY 222/2010 , LaVM 44/2010 EV 374/2010
This Act shall enter into force on 1 April 2012.
The law applies to vehicles whose first date of assessment is after the law enters into force.
For vehicles whose first day of assessment has been before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.
Before the law enters into force, action can be taken to enforce the law.
THEY 57/2011 , VaVM 11/2011, EV 56/2011
This Act shall enter into force on 1 July 2012.
The law shall apply to vehicles whose first annual assessment date is 1 April 2012 or later.
Before the law enters into force, action can be taken to enforce the law.
THEY 8/2012 , VaVM 3/2012, EV 14/2012
This Act shall enter into force on 1 January 2013.
Upon entry into force of this Act, the pending exemption shall apply to the provisions in force at the time of entry into force of this Act.
THEY 76/2012 , VaVM 29/2012, EV 136/2012
This Act shall enter into force on 1 January 2013.
THEY 145/2012 , HaVM 21/2012, EV 150/2012
This Act shall enter into force on 1 June 2014.
At the time of entry into force of this Act, in a pending case of State interest, in which the judicial control unit of the tax authorities of the tax administration is a party, the power of speech shall be exercised by the Tax Ombudsman of the Traffic Safety Agency.
THEY 23/2014 , VaVM 2/2014, EV 32/2014
This Act shall enter into force on 1 January 2015.
THEY 119/2014 , LiVM 19/2014, EV 152/2014
This Act shall enter into force on 1 January 2015.
Articles 27 and 27a and 30 (3) of Article 30 (3) shall apply to a vehicle which has been subject to the entry into force of this Act, subject to the provisions of Articles 27 and 27a and 30 (3) of this Act. When the entry into force.
Articles 25 to 27, 27a and 27b and 30 (3) of Article 27b and 30 (3) of this Act shall apply to a vehicle which, at the time of entry into force of this Act, enters into force or obtained by a person who has made a binding contract. , if the move to Finland takes place by 31 December 2017 or the temporary stay in Finland referred to in Article 25 (3) at the latest.
For a car registered not later than 28 February 2015, for use in a taxi (217/2007) In accordance with paragraph 1 or in the corresponding order book for the Province of Åland, Article 28 shall apply as it entered into force on the date of entry into force of this Act.
THEY 125/2014 , VaVM 26/2014, EV 182/2014
This Act shall enter into force on 1 January 2016.
In the case of appeals before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.
THEY 230/2014 , LaVM 26/2014, EV 319/2014
