Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
A vehicle which is registered in Finland or used in Finland shall be paid to the State on a vehicle tax and a flat-rate tax on vehicles registered in Finland on a temporary basis as a vehicle tax and a consumption tax as a vehicle tax. The law provides.
Save as otherwise provided for in this Act, the collection of the vehicle tax shall apply mutatis mutandis in the case of tax law (2006) Or pursuant to it, as well as by the Law on the increase in taxes and delays (186/1995) And the law on the recovery of taxes and charges (367/1961) Provides.
Unless otherwise provided for in this Act, the vehicle law shall apply to the classification and maximum permissible mass of vehicles and the obligation to register vehicles (1090/2002) And the regulations adopted pursuant to it and the Road Traffic Code (267/1981) And the criteria laid down therein. In the case of vehicles which are registered or should have been registered in the province of Ahvenanmaa, the legislation of the Åland Islands shall apply mutatis mutandis. (2 MARCH 2007)
Save as otherwise provided for in this Act, the use and disposal of the tax information shall apply mutatis mutandis to the provisions of the Law on Vehicle Registration (541/2003) Provides. For the purposes of this law, the register shall mean a vehicle register within the meaning of the Act on the Vehicle Registration Act. (2 MARCH 2007)
Tax collection L 611/1978 Has been abrogated with Veroncarrier L 609/2005 And the enforcement of L taxes and charges 367/1961 Has been repealed by L for the implementation of taxes and charges 706/2007 .
The vehicle tax is a tax on the proportion of the basic tax or the share of the propulsion tax, or a tax on the combined share of the basic tax and the rate of use tax. The vehicle tax is also a payment guarantee and an additional tax. In addition, the vehicle tax is also a fixed tax and consumption tax levied on a vehicle not registered in Finland.
The vehicle tax shall be levied on vehicles of categories M and N in the register. Vehicles not registered in Finland shall be subject to a flat-rate tax and consumption tax as provided for in Articles 38 to 44. The vehicle tax is also carried out on the vehicle which should have been entered in the register or registered in the register. (2 MARCH 2007)
The machinery built on the chassis of a car shall not be regarded as a vehicle within the meaning of paragraph 1 if it is 2 Or N 3 A category vehicle equipped with specific tools for the purpose of work and if it is not intended for the carriage of goods other than the work equipment and equipment necessary for the work.
The vehicle, which is not classified in the vehicle registration category M, N or any other vehicle category, shall be considered as belonging to the vehicle category according to the vehicle quality of the vehicle covered by the road transport legislation.
The vehicle tax shall not be levied on the vehicle which has been removed from the vehicle in accordance with Article 66c of the vehicle law.
A vehicle removed from the use of a vehicle may be used without the obligation to pay the vehicle tax for transport only if:
(1) the vehicle is transferred to the roadworthiness test during the reserved period and from the roadworthiness test to the place where the vehicle is kept or where it is appropriate to repair it;
(2) the vehicle is used in accordance with Article 66c of the vehicle law on the day of depreciation;
(3) the vehicle is used in accordance with Article 66f of the vehicle law and has size number plates;
(4) the vehicle is used in accordance with Article 66f of the vehicle law;
5) the vehicle is used in accordance with Article 66 (2) of the vehicle law and has an export licence.
The owner or registered holder of a vehicle registered in the register shall be obliged to make a vehicle tax on the vehicle registration of the vehicle registered in the register. If the holder and the holder are registered, the holder is a taxable person. If there is more than one taxable person, they shall be jointly responsible for carrying out the tax.
Where a vehicle is used for the purpose of deleting or unregistered vehicles or the information entered in the register is incorrect, the taxable person is the person who should have been in compliance with the vehicle law or the provisions adopted under it. Entered in the register as owner or holder of the vehicle. If the owner or the holder cannot be demonstrated, or if the vehicle which has been removed or unregistered has been used without the consent of the owner or the holder, the taxable person shall be the person in service of which the vehicle is to be deemed to have been. (2 MARCH 2007)
The taxable person for the purposes of paragraph 1 shall also be deemed to be the owner of the vehicle which is not registered, even though the previous owner of the vehicle has entered the register provided for in Article 64 of the vehicle law. Where the owner of the vehicle has failed to register the registration and the owner who registered the vehicle has taken over the tax, the taxable person shall be determined in accordance with Article 6. If the owner who is registered in the name of the vehicle does not take over the tax, the taxable person shall be determined in accordance with paragraph 1. (2 MARCH 2007)
The tax on taxable persons shall be entered in the register of the vehicle as the first owner or person registered as the proprietor. If the tax is not recovered from the first identified taxable person, or if there is another specific reason for the change in payment, the tax shall be paid to the other liable taxable person.
The person who has acquired the vehicle's offence is obliged to pay a tax during which the owner or the holder of the vehicle has been exempt under Article 19 (1) (1).
When the vehicle is delivered, the transferee may also take over the tax from the time the vehicle has been owned by a person who has failed to transfer the ownership of the registration document provided for in Article 64 of the vehicle law. Article 16 provides for a procedure and a tax collection to be taken against the tax. (2 MARCH 2007)
If the transferee takes over the tax in accordance with paragraph 1 and carries out the tax, the transferor is released from the taxable person. If the transferee declares that he is not taking over the tax, he and the transferor of the vehicle shall be considered to be the taxable person for the purposes of their ownership, as provided for in Articles 5 and 8.
The taxable person may transfer the taxable person from the contract to another person. The contract shall be made in writing using the form established by the Traffic Safety Agency. The recipient of a taxable person shall be liable for the tax on the basis of the criteria relating to the taxable person. However, if the transfer of the taxable person has apparently been made in order to avoid payment of the tax, the tax may be charged as if the transfer had not been made.
The Transport Safety Agency may accept under any conditions or reject the transfer of a taxable person. Where the recipient of a taxable person does not perform the tax in the manner laid down, the Office may impose a tax on the taxable person and the consignee in a spirit of solidarity.
The taxable amount shall begin:
(1) on the date on which the vehicle is first or re-registered or re-registered;
(2) the day following the change in the ownership of the owner or the holder of the vehicle entered in the register so that the tax must be paid to the new taxable person;
(3) on the date on which the free vehicle is subject to the registration or modification of the vehicle; or
(4) the day following the date of expiry of the tax exemption.
(2 MARCH 2007)If, in the case referred to in Article 5 (2), the date of the start of the taxable person cannot be settled, the taxable person may, on the basis of the assessment, be established for a maximum period of 12 months before the date of receipt of the Transport Safety Agency: The use of the vehicle as referred to in Article 5 (2). (22.12.2009)
The taxable amount shall expire on the date on which:
(1) the withdrawal or final removal of the vehicle shall be entered in the register;
(2) the vehicle owner-or bearer information changes in such a way that the tax must be paid to the new taxable person;
(3) a taxable vehicle for the registration or modification of a tax exemption; or
4) the conditions for exemption are set in place.
(2 MARCH 2007)If, in the case referred to in paragraph 3 (1), the date of return of the vehicle registration plates is earlier than the date of removal or removal in the register, the tax period shall end on the return date of the registration plates. (2 MARCH 2007)
In the cases referred to in paragraph 3 (2) and (4), the termination of a taxable person shall be subject to a declaration of registration within the meaning of the provisions adopted on the basis of the vehicle law. If it can be reliably demonstrated that the reason for the termination of the taxable person is the result of an earlier date, the tax liability may be considered to have expired at that time. However, if the previous owner of the vehicle has surrendered to the unknown vehicle, the taxable person shall expire on the date of receipt of the notification and the declaration of confidence by the Finnish Transport Safety Agency. (12.12.2014/1065)
L to 1065/2014 The amended article entered into force on 1 January 2015. The previous wording reads:
In the cases referred to in paragraph 3 (2) and (4), the termination of a taxable person shall be subject to the completion of the registration document referred to in the Regulation on the registration of vehicles. If it can be reliably demonstrated that the reason for the termination of the taxable person is the result of an earlier date, the tax liability may be considered to have expired at that time.
The tax on the date of transfer of the vehicle corresponds to the transferor, and the holder of the last day of the tax.
The amount of the vehicle tax per day shall be the rate of basic tax plus the rate of the propulsion tax. The amount of the tax period shall be calculated by multiplying the sum of the daily allowances per day by the number of days in tax terms.
The tax shall be determined on the basis of information which has been or should have been notified to the competent authority.
A basic tax is imposed on a person and a van (M 1 , N 1 , M 1 G and N 1 G class) and to a special car with a maximum permissible mass not exceeding 3 500 kg. The daily amount of the basic tax is laid down in the tax tables in the Annex.
Table 1 applies to a car whose CO2 emission corresponding to the combined consumption is defined in accordance with the requirements laid down in Community legislation in force at the time of the first introduction of the car in the case of:
1) a passenger car with a total mass not exceeding 2 500 kg taken for the first time on or after 1 January 2001, or a passenger car with a total mass of more than 2 500 kg and taken for the first time Or after 1 January 2002;
2) a dual-use vehicle introduced for the first time on or after 1 January 2006; or
3) a van that has been introduced for the first time on or after 1 January 2008.
Table 2 applies to the rest of the vehicle. Table 2 shall also apply if the vehicle registration register does not contain information on the CO2 emissions of the car in accordance with paragraph 2.
If the driving force of the vehicle referred to in paragraph 1 is exclusively electricity, the basic tax shall be the amount of the tax in Table 1 of the Annex. (16 DECEMBER 2011/13)
A propulsion tax shall be imposed on a vehicle that is used by other force or fuel other than the motor celibacy. The amount of excise duty per day shall be:
1) from the passenger car (M 1 And M 1 G category), dual-use vehicle (N 1 ) and the vehicle which, following unchecked changes in the vehicle, is primarily responsible for the use of a passenger car, 5,5 cents per 100 kilograms from each total mass;
(2) By way of derogation from paragraph 1, the amount of the propulsion tax per day shall be equal to 100 kilograms from each total mass:
(a) 1,5 cent if the vehicle is powered by electricity;
(b) 0,5 cent if the vehicle's propulsion power is electric and engine ibis;
(c) 4.9 cents if the vehicle is powered by electricity and diesel;
(d) 3.1 cents if the vehicle is powered by a fuel consisting of methane;
3) from the van (N 1 And N 1 G category), of the rv (M 1 Category) and the service vehicle (M 1 , N 1 , N 2 , N 3 , M 1 G -, 1 G -, 2 G and N 3 (g) 0,9 cents per 100 kilograms from each total mass;
4) from the lorry (N 2 , N 3 , N 2 G and N 3 G-class), which does not use a trailer, from every 100 kg of the total mass, up to a total mass of 0,6 cent, up to a total mass of 12 000 kg and from each 100 kg of the total mass exceeding this mass, 1,3 cents, if: The vehicle has two axles; the tax is one hundred kilograms from each total mass, if the vehicle has three axles, 0,7 cents, if the vehicle has four axles, and 0,6 cent, if the vehicle has five axles or more;
5) from the lorry (N 2 , N 3 , N 2 G and N 3 G-category), which is equipped and is used for a semi-trailer, 2,2 cents per 100 kilograms from each total mass, if the vehicle has two axles, 1,3 cents, if there are three axles, if there are four axles, and 1,0 cent, if the vehicle has five axles or more;
6) from the lorry (N 2 , N 3 , N 2 G and N 3 G-class), which is equipped and used for the bet of the actual or centre-axle trailer, 2.1 cents per 100 kilograms from each total mass, if the vehicle has two axles, 1,4 cents, if there are three axles, 1,3 cents, if: There are four axles and 1,2 cent, if the vehicle has five axles or more.
(30.12.2010/1401)The vehicle tax on the vehicle in the register shall be the same as the tax on vehicles of category M or N corresponding to the axle uniform. The vehicle category of the special car shall be further specified in accordance with the provisions on the classification of vehicles which would apply if the class entered in the vehicle register was checked at the start of the tax period. Dual use aural shall be considered to be N 1 -a category of vehicle equipped not only with the driver's seat and the seats adjacent to this seat, but also by other seats or their anchorages, with the exception of the car tax code (1482/1994) Or seats approved in accordance with road traffic regulations in force before 30 September 1998. (21/09/1236)
A truck equipped with a trailer as a towing vehicle shall be deemed to be used for the tractor, unless otherwise specified. Where a lorry equipped with a trailer is not used for a trailer, the owner or the holder of the vehicle shall notify the vehicle of the first and re-registration of the truck and the use of the vehicle or before the use of the trailer Ending. Similarly, a notice must be made in advance if the lorry from which a trailer has been declared closed is to be used for the tractor. The notification shall be made using the validated form using the registration office at the time of registration or the Traffic Safety Agency. (16 DECEMBER 2011/13)
The vehicle tax is free:
(1) Vehicle registered in accordance with Article 66a of the Vehicle Act; (2 MARCH 2007)
(2) Vehicles owned or controlled by the institutions of the European Communities in Finland or, on the basis of another international agreement, exempt vehicles;
(3) vehicles that have been surveyed and registered as a museum vehicle in accordance with Article 24 of the vehicle law;
4) rescue and medical vehicles;
5) buses (M 2 And M 3 Category);
(6) military vehicles owned and controlled by the armed forces, which are not entered in the vehicle register;
(7) Export registered vehicles for export under Article 66 (2) of the Vehicle Act; (2 MARCH 2007)
(8) Vehicles temporarily used in Finland in accordance with Article 66f of the Code; (2 MARCH 2007)
(9) Vehicles used in accordance with Article 66f of the Act on Vehicles with test numbers; (2 MARCH 2007)
(10) Vehicles authorised in accordance with Article 66f of the Code of Vehicles; (2 MARCH 2007)
(11) motor vehicles using mainly wood or peat-based fuel; and
(12) passenger and vans and special cars, of which the taxable person is, and used by the State or its institution, with the exception of the Law on State Enterprises; (185/2002) Of a commercial vehicle.
Paragraph 2 has been repealed by L 30.12.2010/1402 .
L State Business Administration 1185/2002 Has been repealed. See: L State Business Administration 1062/2010 And application L 1062/2010 ARTICLE 21 . See the entry into force of the provisions of paragraph 2 1402/2010 2.
Subject to Article 14 (3), the vehicle tax is levied on a tax period of 12 months. Vehicle tax shall be charged to the taxable person for the period of time as a daily tax.
The tax period begins:
(1) the date on which the taxable person referred to in Article 8 begins;
(2) from the day following the end of the previous tax period;
(3) on the date on which the registration of the vehicle is reported as a taxable vehicle; or
4) on the date on which the vehicle is inspected or registered as a taxable person.
The tax period of the transferor, where the transferee takes charge of the tax in accordance with Article 6, begins the day following the expiry date of the previous owner's tax period.
The tax period shall end on the last day of the 12-month period from the date referred to in paragraphs 1 or 2 or:
(1) on the date of expiry of the taxable person referred to in Article 8;
(2) the day before the start of the following tax period;
(3) on the date on which the registration of the vehicle is declared as a tax-free vehicle; or
4) on the date on which the vehicle is inspected or the change is registered as a tax exemption.
(12.12.2014/1065)L to 1065/2014 (3) entered into force on 1 January 2015. The previous wording reads:
The tax period shall end on the last day of the 12-month period from the date referred to in paragraphs 1 or 2 or:
(1) on the date of expiry of the taxable person referred to in Article 8;
(2) the day before the start of the following tax period;
(3) on the date on which the registration of the vehicle is declared as a tax-free vehicle;
(4) on the date on which the vehicle is to be surveyed or registered as tax exempt; or
5) on the date from which the entitlement to an exemption under Article 35 on the grounds of disability is valid.
The vehicle tax shall be levied without delay after the start of the tax period or when the taxation of the vehicle's quality or any other information required for taxation purposes is entered in the register or otherwise entered into the attention of the Traffic Safety Agency. Payment shall be made without consultation of the taxable person.
If the donor of the vehicle has failed to pay the registration and the tax on the supplier of the vehicle referred to in Article 6 has not been paid to the transferor, the tax shall be levied, first of all, on the recipient of the supply, which is: Registered the vehicle in its name. In that case, the amount of the tax to be charged shall not be subject to the provisions of Article 62 on the smallest amount to be recovered. The payment shall be made without consulting the recipient of the vehicle. If the transferee notifies the Transport Safety Agency that he does not take over the tax, the payment shall be cancelled. The tax shall then be collected from the donor and from the recipients of the donation according to their period of ownership.
If the tax referred to in paragraph 1 has not been carried out at the latest, the Finnish Transport Safety Agency may levy a tax on the supplier of the vehicle. However, the recipient of the donation may, after the payment of the payment, make an announcement to the Office of the tax.
If the amount of the basic tax referred to in Article 10 or Article 11 is amended in such a way that the vehicle should be taxed more or less on the tax period than the amount paid, in accordance with the new tax base The amount may be levied or refunded at the time of the subsequent payment of the vehicle or deducted from the refund or added to the refund which the taxable person would have to pay.
If the amended part of the tax cannot be carried out in connection with any other payment or as a deduction, it shall be collected or returned separately.
At the request of the taxable person before the first maturity date of each tax period, the Finnish Transport Safety Agency may distribute the amount of the tax to be paid in two or four instalments. In this case, the amount of the instalments shall be increased by EUR 3 per item. The method of payment shall be applied until the taxable person requests a change in payment method. The request must be made before the beginning of the tax period. (22.12.2009)
Where a new taxable person entered in the register at the start of his taxable person at the beginning of his taxable person pays the tax component of the tax item, he shall be deemed to have made a request under paragraph 1.
In the case of an adjustment of the levy, in the case of ex-post taxation, as an additional tax or as a consequence of the decision on the appeal, the tax must be levied in one instalment. (2 MARCH 2007)
The vehicle tax shall not be subject to the date on which the vehicle is:
(1) notified to the police;
(2) confiscated or otherwise taken over by a police or car tax authority;
(3) repossessed by the enforcement authority;
(4) taken as a scrap vehicle to the municipality; or
5) proved destroyed or scrapped.
In the cases referred to in paragraph 1, the levy shall be adjusted. An application shall be made if the justification for this adjustment is known to the Transport Safety Agency. The tax paid shall be returned to the taxable person as provided for in Article 32. (22.12.2009)
If the vehicle is reintroduced, the tax shall be charged as from the date of expiry of the criterion referred to in paragraph 1. If the tax period is not yet completed, the tax will be charged for the remaining period of the tax period.
If a vehicle is to be recorded or amended during the tax period in such a way that the amount of the vehicle tax to be carried out changes, the vehicle tax shall be increased by the date of the change from the date of the change, or the tax paid shall be reintroduced. From the day following the date of the occurrence.
The Transport Safety Agency shall send a tax ticket, other notification and a decision at the address indicated in the vehicle register. Any person other than a private person may notify the Traffic Safety Agency in writing of the billing address of the vehicle tax. Unless otherwise displayed, the service of the document shall be deemed to have taken place on the seventh day following the adoption of the document by the Agency for the carriage of the postal or other contractual partner of the document.
The tax ticket and the other document referred to in paragraph 1 may also be sent to an electronic invoicing address at the request of the taxable person.
If the taxable person has not received a tax exemption, he shall request it from the Transport Safety Agency in such a way that the tax may be carried out on the due date.
If there is reason to believe that the addressee's address may be incorrect, the document may be sent as evidence.
In addition to the information necessary to carry out the tax transmission and the information necessary to carry out the tax, the tax package may include information on vehicle taxes which have not previously been carried out on the same vehicle, The penalties for the delay and the payment of the tax on those days. The tax shall also include the amount of taxes transferred from the taxable person preceding the tax period before the taxable person or for the refund.
The Tax Code does not apply to administrative law (434/2003) Provisions.
The tax due date shall be 42 days after the start of the tax period or the tax decision, whichever is the later. In accordance with Article 18 (3) of the Act, the Transport Safety Agency may provide for another day. (22.12.2009)
The tax payable in more than one instalment shall be payable every three or six months from the date of the first instalment of the tax, as indicated in the tax package.
The tax is to be paid to the MFI or payments to the receiving agency according to or pursuant to a tax law law. In the case of a tax, the reference number of the tax note to which the performance is intended shall be used.
Where the tax has been carried out using incomplete or incorrect payment information, the service shall not be subject to the payment of that tax without a request for a separate request.
If the vehicle tax is not paid within the period laid down in Article 23, the taxable person shall be charged with the addition of the tax increase and the law on the delay (186/1995) Shall be calculated on the basis of the criteria set.
L to 1065/2014 Article 24 entered into force on 1 January 2015. The previous wording reads:
The tax is to be paid to the MFI or payments to the receiving agency according to or pursuant to a tax law law. The tax rate shall be accompanied by the reference number of the tax note.
If the vehicle tax is not paid within the period laid down in Article 23, the taxable person shall be charged with the addition of the tax increase and the law on the delay (186/1995) Shall be calculated on the basis of the criteria set.
The Transport Safety Agency may send a payment reminder to the taxable person. However, a reminder shall not be sent if there are specific reasons for not sending it.
The Transport Safety Agency may approve a taxable person who is estimated to meet on average daily over a 12-month period of at least 50 vehicle tax. For specific reasons, the taxable person responsible for the number of vehicles to be taxed is also eligible. (22.12.2009)
After the expiry of the tax period, the taxable person for the period of taxation shall be supplied to the taxable person, after the expiry of the tax period, on the vehicles for which the tax liability has been taxable during the period. The tax shall be levied on vehicles registered during the period on a daily basis.
The Finnish Transport Safety Agency will be able to do so under the terms of the contract to be included in the contract:
(1) the information contained in the tax note;
(2) the due date of the tax;
(3) the length of the tax period;
(4) a security-related security guarantee;
(5) the minimum amount of tax to be paid; and
6. On other matters necessary for the transmission of intersections.
(22.12.2009)If you do not comply with the terms of the contract or if the conditions of the contract otherwise cease, the Finnish Transport Safety Agency may terminate the contract without consulting the taxable person. After the termination of the contract, the vehicle tax shall be charged on a vehicle-by-vehicle basis as provided for in this Act. (22.12.2009)
The tax is returned if during the tax period:
(1) the withdrawal or final removal of the vehicle is entered in the register;
(2) a new taxable person is entered in the register;
(3) the information entered in the register is changed so that the vehicle becomes tax-free or the amount of the tax is reduced; or
(4) the taxable person shall be exempt from the payment obligation.
The tax paid shall be returned from the day following the date of the return criterion referred to in Article 27. The amount of refund shall be calculated per day in accordance with Articles 10 and 11. The refund referred to in Article 27 shall not be remunerated.
The refund shall be paid to the taxable person. With the written consent of the taxable person, the refund may be paid to a non-taxable person.
The tax burden on taxable persons is returned to the person to whom the tax was paid.
Anyone who demonstrates that they have made a vehicle tax by mistake is entitled to recover the amount they have paid from the Transport Safety Agency. An error shall not be considered to be a tax for the purpose of preventing the use of the vehicle, or in circumstances where this purpose can be considered to be obvious. (22.12.2009)
If two or more have carried out a vehicle tax on the same vehicle, the excess tax paid shall be returned to the non-taxable person on application.
If the Finnish Transport Safety Agency has a taxable person and a tax to be paid for it, the Agency shall transfer the taxable person without consulting the tax refund. The transfer may be made, even if the tax on which the refund is transferred is not due. If there is no tax on the payment, the refund shall be postponed pending the next payment. (22.12.2009)
The transferred tax refund shall be subject to the provisions of Article 32.
The transfer of the amount to be recovered and the use of the tax shall be communicated to the taxable person next to the taxable amount to be sent.
The refund shall be paid on application to a bank account or payment made by the beneficiary of the refund, unless the refund has been used in accordance with Articles 31 or 33.
If the refund is not applied within 12 months of the date of the return criterion, the refund shall be paid automatically if the payer has been a taxable person. If the non-taxable person has paid the tax to be returned, the payer shall apply for a refund in writing from the Finnish Transport Safety Agency. (22.12.2009)
Where the conditions laid down in the Law on Tax Canes exist and the signature is deemed appropriate, the signature may be carried out between the Transport Safety Agency and the other taxes levied by the Authority. The provisions of the Tax Code shall apply to the receipt procedure.
In the case of a vehicle tax, the vehicle tax shall be returned to EUR 50 from each rail transport operation carried out in Finland as part of an international carriage, with a minimum distance between the beginning and end points of 100 or more. Kilometres. The refund shall be applied in respect of certain international combined transport laws (1999) Provides.
A basic tax exemption is granted:
(1) a person who has been granted a disabled parking card as referred to in Article 28b of the Road Traffic Code;
(2) a person who is carrying a disabled person who has been granted the authorisation referred to in paragraph 1; or
(3) the person who has been granted the refund of the car tax in accordance with (1482/1994) , or the exemption provided for in Article 50 of the same law as a result of illness, defect or injury caused by a member of the family.
The exemption may be granted on the basis of the same person's disability only from one vehicle at a time and the taxable person can only obtain a disability exemption from one vehicle at a time.
On the basis of disability, the Transport Safety Agency shall be requested in writing. (22.12.2009)
The application shall include the name, address and personal identification number of the taxable person and the disabled person, as well as the vehicle registration number and justification of the application. The Transport Safety Agency may require the documents justifying the exemption to be displayed during the application process or after the release of the exemption. (12.12.2014/1065)
L to 1065/2014 (2) entered into force on 1 January 2015. The previous wording reads:
The application shall contain the name, address and personal identification number of the taxable person and the disabled person, as well as the registration number of the vehicle, as well as the reasons for the application. The application shall be accompanied by a copy of any car tax refund decision or parking permit. Copies may be required to be certified as certified or documents originating in the originals.
The exemption may be granted unless the grounds for exemption are known to the Transport Safety Agency. (22.12.2009)
The exemption is valid for as long as there are no changes in the conditions for exemption.
A vehicle imported from a foreign registered office for temporary use in Finland, using a fuel other than motor fuel, and the trailer of a lorry shall be subject to a flat-rate tax for each day, When the vehicle is used in Finland. The vehicle shall be deemed to have been used in Finland since the day it has entered the territory of Finland until the end of the day on which it has left the territory of Finland. In addition, a consumption tax is levied on the basis of the distance travelled in Finland.
The obligation to carry out the tax referred to in Article 38 is the owner or holder of the vehicle. If the tax cannot be levied on the owner or holder of the vehicle, the tax may be paid to the person by whom the vehicle is used or on behalf of the vehicle.
A fixed tax is charged as follows:
| Fixed tax | Euro a day, |
| Cargo van | 13,00 |
| The bus-car | 15,00 |
| Load-truck | 25.00 |
| Load truck trailer | 15,00 |
The consumption tax shall be carried out on the basis of a distance travelled in Finland, including dates of departure and departure, each calendar day as follows:
| Consumer tax | Euro/km | In the euro a day, at least |
| Cargo van | 0.10 | 33,00 |
| The bus-car | 0.15 | 60.00 |
| Load-truck | 0.60 | 225,00 |
| Load truck trailer | 0.20 | 85.00 |
The truck trailer shall be subject to a consumption tax on the basis of the same distance as the towing vehicle, unless otherwise shown.
Fixed tax and consumption tax are levied and carried out in advance when the vehicle is imported. Where, when exported, a vehicle is found to have been driven in Finland for a longer or shorter journey, or for a longer or shorter period than the tax is required, the tax shall be adjusted. In the event of further levelling of the tax, the amount of the tax to be charged may be increased by a maximum of eur 50.
On the basis of reciprocity, the exemption or reduction shall be granted for the purpose of carrying out the tax referred to in Article 38 in respect of vehicles imported abroad for temporary use in Finland, as follows:
(1) exempt from fixed tax and consumption tax in Armenia, Azerbaijan, Georgia, Iran, Kazakhstan, Kyrgyzstan, Latvia, Lithuania, Moldova, the Slovak Republic, Tajikistan, Tunisia, the Czech Republic, Vehicles registered in Turkmenistan, Ukraine, Uzbekistan, Belarus or Estonia, lorries and lorries registered in Libya and buses and coaches registered in Turkey and lorries registered in In the case of transport between Turkey;
(2) exempt vehicles registered in Switzerland and the Russian Federation;
(3) exempt vehicles registered in Bosnia and Herzegovina, Croatia, Norway or Slovenia; and
(4) reduce the consumption tax on vehicles registered in Switzerland so that the tax is reduced from the van to eur 0.03 per kilometre, from the bus and from the lorry to eur 0.05 per kilometre and from the lorry to EUR 0,02 per kilometre.
Vehicles registered in Switzerland shall not be subject to the provisions on minimum consumption taxes. A vehicle registered in Switzerland, where the distance travelled in Finland is no more than 50 km, is exempt from the consumption tax.
The flat-rate tax is free from a foreign registered motor vehicle registered by the Regulation of 14 September 1956. (445/1956) By Regulation of 10 February 1967 on the taxation of private international road transport vehicles or by decree of 10 February 1967 (104/1967) , or by Regulation of 10 February 1967 on the taxation of vehicles used for international passenger transport, or (106/2015) The Convention on the taxation of vehicles used for international carriage of goods and which is temporarily used in Finland under the terms and limits of the agreement in question. The taxes provided for in Article 38 shall be exempt under a contract concluded with a foreign country under an agreement with a foreign country, registered in a foreign country, on a temporary basis in Finland, a lorry and a bus and a trailer. The exemption shall be granted for the same period of time as for a vehicle registered in Finland in a foreign country, but for a maximum period of one year for importation.
A vehicle registered in a Member State of the European Union is free from fixed tax and consumption tax.
Vehicles registered in Russia are exempt from consumption tax.
If the taxable person has failed to register the registration declaration for the transfer of ownership and no new owner is entered in the register, the tax shall be increased as follows:
(1) where the taxable person does not fulfil his reporting obligation after the call for payment of the first tax period, the tax period for the following tax period shall not exceed 50 %;
(2) if the taxable person does not fulfil his reporting obligation after the call for payment of the second tax period, the tax on the following tax periods is increased by a maximum of 100 %.
Where a taxable person has, without a valid reason, provided the document or other information as incomplete, incorrect or incorrect, the procedure has been liable to cause the taxable person to remain subject to tax without payment or tax In excess of EUR 100, but not more than eur 2 000.
In retrospect, the tax to be paid may be increased to a maximum of three times if the taxable person's procedure in order to avoid a tax can be regarded as gross.
In determining the amount of the interest rate, account shall be taken of the reproducibility, repetitive nature of the procedure and other such considerations.
L to 1065/2014 Article 45 entered into force on 1 January 2015. The previous wording reads:
When a taxable person has been negligent in the declaration of ownership transfer and the register is not registered as a new owner, the tax is increased as follows:
(1) where the taxable person does not fulfil his reporting obligation after the initial request for payment of the first tax period, the tax period for the following tax period shall not exceed 50 %; and
(2) if the taxable person after the request for payment of the second tax period does not fulfil its obligation to notify, the payment shall be made by up to 100 % on the following tax periods.
In retrospect, the tax to be paid may be increased to a maximum of three times if the taxable person's procedure in order to avoid a tax can be regarded as gross.
If the tax or tax has not been paid too little or the tax has been paid too little or the tax has been unduly reimbursed to the taxable person or he has received too much tax, the tax may be rectified within three years. The end of the tax period during which the payment of the tax has been made or the payment of the tax should have been imposed or the tax refund decision was taken. (16 DECEMBER 2011/13)
Without prejudice to the deadline provided for in paragraph 1, the decision of the Transport Safety Agency for the modification of taxation shall be made within 60 days from the date on which the decision of the Office has been notified by the competent authority. (22.12.2009)
In the case of a missing or incomplete declaration of information or any other information or document, if the vehicle is not delivered or has been completely or partially returned, the Transport Safety Agency shall determine: To carry out a tax which has not been paid or returned. (22.12.2009)
If the amount of the tax is to be calculated on a vehicle which is not in the register or which has been declared as being withdrawn, the amount of the tax is to be assessed in accordance with what is likely to be similar to that of the vehicle. The amount of the tax payable on the registered vehicle. The tax may be imposed at all times on the basis of the information recorded on the vehicle in the last registry. (2 MARCH 2007)
Before any ex-post taxation is provided, the taxable person must be given an opportunity to give a reply. Ex-post taxation should be submitted no later than two years after the end of the year during which the taxable person has been informed by the tax authority. Ex-post taxation shall, however, be submitted no later than three years after the end of the year for which the tax should have been paid. (16 DECEMBER 2011/13)
In the case of a vehicle which is not registered or used for the purpose of transport, and the use of a vehicle as referred to in Article 4a (2), in addition to the vehicle tax to be paid on the basis of Article 47, the vehicle shall be carried out in addition to the vehicle tax Additional tax. The amount of the additional tax on the vehicle under Articles 10 and 11 shall be calculated on the basis of a factor of five times the vehicle tax calculated over a period of 12 months, at least eur 1 000.
An additional tax shall be imposed on the taxable person who, according to Article 5, is a taxable person. The supplementary tax shall be imposed in accordance with the ex-post tax procedure provided for in Article 47.
The Agency may, on application, give a preliminary ruling on the application of the provisions on the vehicle tax. The reference is made for a period not exceeding two years for which it is important to be informed of the application of the law to the vehicle. On the basis of a preliminary ruling, the national court is entitled to (1920/2006) The payment.
If the applicant claims, the legal effect of the preliminary ruling must be binding on the applicant's tax during the period covered by the preliminary ruling. It is not for the national court to request a correction within the meaning of Article 50, but to appeal to it by the appeal to the Helsinki Administrative Court, in accordance with the administrative law of the (18/06/1996) Provides. The decision not to give a preliminary ruling shall not require an adjustment or an appeal against the decision. The right of appeal on behalf of the State lies with the Taxation Ombudsman of the Traffic Safety Agency.
L to 13/7/2015 Article 48 enters into force on 1 January 2016. The previous wording reads:
The Agency may, on application, give a preliminary ruling on the application of the provisions on the vehicle tax. The reference is made for a period not exceeding two years for which it is important to be informed of the application of the law to the vehicle. On the basis of a preliminary ruling, the national court is entitled to (1920/2006) The payment. (22.12.2009)
If the applicant claims, the legal effect of the preliminary ruling must be binding on the applicant's tax during the period covered by the preliminary ruling. The appeal for a preliminary ruling is in force, as provided for in Article 50. However, an appeal shall not be brought to a decision not to give a preliminary ruling.
If too much tax has been paid, the Finnish Transport Safety Agency will be able to correct taxation for the benefit of the taxpayer.
L to 13/7/2015 Article 49 enters into force on 1 January 2016. The previous wording reads:
In the event of too much tax being paid, the interested party may, within the period laid down in Article 46, request the Transport Safety Agency to correct the tax. The adjustment requirement shall be made in writing. The Agency may also, on its own initiative, correct taxation in favour of the taxable person.
A corrigendum to a decision adopted under this law shall be required. The right to request an adjustment shall be made by the taxable person or any other party, as well as the guardian of the State.
The deadline for the lodging of an objection is three years after the end of the tax period in which the payment has been made or where the payment of the tax should have been imposed or the tax refund decision has been taken, but always at least 60 days For information inlet. A period of six months from the date of adoption of the tax decision is the time limit for the State's guardian.
The adjustment requirement shall be treated without undue delay.
Save as otherwise provided for in this Act, the request for adjustment shall be otherwise governed by the administrative law.
L to 13/7/2015 Article 50 enters into force on 1 January 2016. The previous wording reads:
The decision to conclude an appeal under this law by the tax carrier shall be appealed to the Administrative Court of Helsinki. The right of appeal lies with the taxable person or any other interested party and on behalf of the State, who, according to Article 53, oversees the interests of the State. (21.12.2012)
Three years after the end of the tax period during which the payment has been made or where the payment of the tax should have been imposed, or at least 60 days after the date on which the tax refund decision was taken, the taxable person and the other concerned For information inlet. However, the time limit for a preliminary ruling is 30 days from the notification of the decision. The beneficiary's appeal period is six months from the date of the tax decision and 30 days for the preliminary ruling. The appeal must be submitted in writing and the appeal must be lodged with the relevant tax authority in the appeal time. (16 DECEMBER 2011/13)
The tax collection authority shall consider the complaint lodged by the person concerned as an application for redress. If the appeal is not accepted in its entirety, the remaining part of the complaint shall be referred to the Helsinki 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 385/2014 (4) entered into force on 1 June 2014. The previous wording reads:
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. (2122012/890)
The decision on the amendment to the amendment may appeal to the Administrative Court of Helsinki. The right of appeal lies with the taxable person or any other party, as well as the State's guardian.
The period of appeal of the taxable person and of the other party shall be three years after the end of the tax period in which the payment of the tax has been made or that the payment of the tax should have been imposed or the tax refund decision has been made, but always at least 60 days The decision on the notification of the complaint. The period of appeal of the State's guardian is 30 days from the date of the appeal.
In addition to the provisions of Article 34 (2) of the Law on Administrative Law, which provides for a decision to be settled by the party concerned, the appeal brought by a taxable person and any other party may be settled without consulting the State's guardian if the amount of the tax Of a maximum of eur 6 000, which is not open to interpretation or unclear.
L to 13/7/2015 Article 50a shall enter into force on 1 January 2016.
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. The right of appeal is exercised by those who, pursuant to Article 50, may apply for a change in taxation.
L to 13/7/2015 Article 51 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. The right of appeal is exercised by those who, pursuant to Article 50, may apply for a change in taxation.
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.
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.
The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. The appeal, which must include an application for an appeal, must be submitted to the Supreme Administrative Court or to the Helsinki Administrative Court.
If, as a result of an appeal or an adjustment, the tax has been abolished or the tax has been reduced, the amount paid too shall be repaid to the person concerned and the annual rate of interest from the date of payment of the tax on the basis of the tax law (2006) Provides. (5.8.2005/611)
However, interest shall not be paid on the basis of an adjustment where the tax refund is due to the fact that the taxable person has failed to notify the termination of the taxable person or the amount of the tax collection referred to in Article 19 The fact that there was a taxable person or a vehicle subject to tax liability.
If, as a result of an appeal, the tax is imposed or the amount of the tax is increased, the Finnish Transport Safety Agency shall levy the tax and the interest rate laid down by the law on the increase in the tax and the time limit. (22.12.2009)
The State interest shall be supervised by the Tax Ombudsman of the Traffic Safety Agency in matters relating to appeals and correction. In matters relating to the flat-rate or final consumption tax referred to in Article 38, the customs agent of Customs is subject to the control of the State. (16/04/2013)
L to 385/2014 (1) entered into force on 1 June 2014. The previous wording reads:
In matters of redress and adjustment, the State interest is supervised by the judicial control unit of the beneficiaries. In matters relating to the flat-rate or final consumption tax referred to in Article 38, the customs agent of Customs is subject to the control of the State.
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.
If there is a difference of opinion when deciding on an appeal under this law, it will be the opinion that most of them have to be considered to have supported. In the event of a split vote, the opinion shall be the opinion which is more favourable to the taxable person, or if this criterion is not applicable, the opinion supported by the President.
In spite of the appeal, the taxable person and the other person liable for the tax are liable to pay the tax due.
The tax collection authority for vehicle tax is the Safety Agency for Transport. However, the tax collection authority for the fixed tax and consumption tax is Customs. In the Province of Åland, the tax collection authority is the Åland State Office, which is subject to the provisions of this Act concerning the Transport Safety Agency. (21.12.2012)
In the case of vehicles registered in the Ministry of Transport, Customs and the Province of Åland, the Office of the State of Åland supplies the tax levy and provides for the levying of the tax and other fiscal measures; and Deal with the application and other matters relating to vehicle taxation. However, the Finnish Transport Safety Agency also deals with the issue of deferral and reduction in taxes levied by the Åland State Office. (21.12.2012)
The tax collection authority may conclude an agreement on the transfer of the ancillary telephone service related to the tax collection to a non-public authority. Assisting voice telephony means the transmission of information on the content of the legislation and instructions on the vehicle tax to taxable persons, the provision of vehicle tax information on the vehicle registration register and the taxable person 's The receipt, storage and transmission of notifications to the tax authorities. The assisting telephone service shall be subject to the provisions relating to criminal liability in the performance of his duties. Liability for damages is governed by the law on damages (1999) . The assisting telephone service does not carry out tasks involving the use of decision-making powers in the field of taxation. The contract for assisting the telephone service shall not affect the duties of the tax collection authority or the duties of the authority. (12.12.2014/1065)
L to 1065/2014 (3) entered into force on 1 January 2015. The previous wording reads:
The tax collection authority may conclude an agreement on the transfer of the ancillary telephone service related to the tax collection to a non-public authority. Assisting voice telephony means the transmission of information on the content of the legislation and instructions on the vehicle tax to taxable persons, the provision of vehicle tax information on the vehicle registration register and the taxable person 's The receipt and transmission of notifications to the tax authorities. The person responsible for the assisting telephone service shall be the official responsible for this task. In the case of a mission, it is necessary to follow the administrative law (2003) , language law (2003) And the disclosure of information on vehicle tax and the provision of information in this law and by law on the public authority's activities (18/09/1999) Provides. The assisting telephone service does not carry out tasks involving the use of decision-making powers in the field of taxation. The contract for assisting the telephone service shall not affect the duties of the tax collection authority or the duties of the authority. The tax collection authority shall be responsible for assisting the telephone service in accordance with (412/1974), Chapter 3, Article 1 Paragraph 3 provides. (29.6.2006)
The control of vehicle taxation lies with the Transport Safety Agency and the police, border guards and customs authorities. The law of the law must ensure that, in the case of transport, a vehicle subject to a vehicle tax which is not carried out is not used or exported from the country. The Agency may advise the other authorities to carry out controls.
If the tax or the amount due is not completed within the time limit, 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. The monitoring authority shall take over the registration plates and registration certificate of the vehicle in question. However, with the written authorisation of the police, customs or border guard authority, the vehicle may be transported to a designated location for safekeeping. The use of a vehicle shall also be prevented if the vehicle is subject to an additional tax within the meaning of Article 47a.
The ban will cease when the tax paid has been fully paid. The prohibition shall also end if the Finnish Transport Safety Agency withdraws the additional tax referred to in Article 47a of the Act.
Where the information system does not contain a tax on the execution of the tax and the payment of the tax cannot otherwise be ascertained, the taxable person or the vehicle operator shall, in the event of a surveillance situation, present evidence of the tax to be carried out in accordance with Article 59 (3). Provides.
For particular weighty reasons, the Traffic Safety Agency may suspend or suspend the prohibition of the use of the vehicle for reasons of particularly weighty reasons. The use of a vehicle may be authorised only if:
(1) the court has decided to initiate a restructuring or debt settlement procedure for the non-payment of the payment; or
(2) it can be considered that the owner or the holder of the vehicle did not know and could not have been aware of the existence of a tax and the prevention of the use of the vehicle could be regarded as disproportionate.
If the vehicle register has had information available to the purchaser of the vehicle for non-payment of the tax, the ban on the use of the vehicle shall not be cancelled without any particular reason.
The non-payment of the VAT from the Period of Period does not give rise to a ban on the use of the vehicle to the next owner.
Where, pursuant to Article 5 (5), a vehicle is subject to a vehicle tax on a vehicle that has been placed on the vehicle, the owner or the holder of the vehicle shall not be subject to a prohibition on the use of an unpaid tax.
When carrying out a periodic survey in accordance with the law of the vehicle, the driver shall check that the vehicle tax is duly completed. If the vehicle tax due is not due, the vehicle shall not be approved for the periodic inspection.
If there is no record of the payment of the tax in the information system and no other evidence of the tax is provided, the vehicle's roadworthiness test shall be suspended until such time as the tax on the delay has been completed. Control authorities may block the use of the vehicle during the period during which the vehicle's roadworthiness test is suspended.
For the purposes of paragraph 2, the sample may be considered to be a statement of the taxable amount by the monetary financial institution, together with a tax credit, or in conjunction with a tax note, from a cash payment machine or other terminal Fact.
If the Traffic Safety Agency has taken a decision to withdraw the prohibition referred to in Article 58 (4), the vehicle may, in the period of validity of the decision, be inspected even if the tax is not carried out. (16 DECEMBER 2011/13)
Where a particular circumstances or measure has been given a legal form which does not correspond to the actual nature or purpose of the case, the method of taxation must be carried out as if the correct form had been used.
If it is clear that the tax delivery should be carried out within the meaning of paragraph 1, it is necessary to examine carefully all the factors liable to affect the assessment of the matter and to provide the taxable person with The opportunity to present an explanation of the facts. If the taxable person does not provide an explanation that the legal form given to the circumstances or measure corresponds to the actual nature or purpose of the case, or that the measure has not been taken, apparently, for the purpose of: Shall be subject to the procedure laid down in Article 1 (1) of the Treaty.
For specific reasons, the Finnish Transport Safety Agency may, on the basis of the application, fully or partially waive or grant a deferral of the vehicle tax or charge to be carried out or to be calculated on the basis of the application. The Office or the Ministry of Finance shall be entitled to obtain the necessary information from other tax authorities to resolve the issue of the concession. The duty shall determine the applications for exemption or deferral of the flat-rate and final consumption tax referred to in Article 38. The deferral of the tax is granted under the conditions laid down by the Ministry of Finance. (21.12.2012)
The Ministry of Finance may take a matter of principle of principle as referred to in paragraph 1.
The vehicle tax shall always be charged at least EUR 10 irrespective of the length of the tax period, with the exception of the additional levy on vehicle tax in accordance with Article 20. The tax shall be returned if the amount returned is EUR 5 or over. A refund of less than EUR 5 may be transferred to the reimbursement of the next payment.
A vehicle tax may be waived due to a minor inadvertent error of payment or other specific cause.
Article 47 of the Tax Code does not apply to the payment, recovery and recovery of vehicle tax.
L to 1065/2014 Article 62 entered into force on 1 January 2015. The previous wording reads:
The minimum amount of tax on the vehicle shall be EUR 10, with the exception of the additional levy on vehicle tax in accordance with Article 20 of this Act. The tax shall be returned if the amount returned is EUR 5 or over. A refund of less than EUR 5 may be transferred to the reimbursement of the next payment. (5.8.2005/611)
The minimum amount to be charged is eur 10. The amount of this amount receivable or the amount of the aggregate amount receivable shall be collected only for a specific reason, such as the number of errors in the same taxable person or deliberate error.
Article 47 of the Tax Code does not apply to the payment, recovery and recovery of vehicle tax. (5.8.2005/611)
The information on the vehicle tax shall be public, with the exception of the taxable person's health records, the applications for tax relief and deferral, and the application for exemption, together with the relevant documents. The vehicle tax and the transmission of information on the taxable person shall also apply to the provisions of Article 20 of the Vehicle Registration Act.
The Transport Safety Agency may issue a certificate stating that the vehicle is not subject to a vehicle tax. The information provided shall be subject to payment by the State (150/1992) In accordance with (22.12.2009)
§ 64 has been repealed by L 5.8.2005/611 .
The document on the tax system can be signed mechanically. This must be stated in the document.
The penalty for the unlawful avoidance of vehicle tax and the attempt to prevent it are punishable under criminal law (39/1889) § 1 to 3.
Anyone who carries a vehicle without a vehicle tax due must be condemned: On the vehicle tax offence Fine. Similarly, the owner or the holder of the vehicle who has surrendered such a vehicle to the other shall be condemned.
Where a motion has been submitted to the Parliament to amend the amount of the tax referred to in Article 40 or Article 41 or of the exemptions or reductions referred to in Article 43 or 44 relating to those taxes, the Decree of the Council of State may order that the tax be collected: Including the presentation of the proposal. If the parliament does not accept the motion, the excess charged tax will be returned.
The first tax period in 2004 shall begin on 1 January 2004 for all taxable vehicles. The 2004 tax period expires on the same calendar day on which the vehicle was last surrendered, or on the day before that the vehicle was first or reregistered. If the corresponding date is not the month in which the tax period ends, the last day of the month shall be deemed to be the date of the end of the tax period. If the tax period thus determined would expire before 31 March 2004, the end of the tax period will be passed by one year. The tax shall be levied on all vehicles in a single tax period starting on 1 January 2004.
At the request of the taxable person before the due date of the tax, the Agency may distribute the amount of the tax to be paid in two, three or four instalments, depending on the length of the tax period beginning on 1 January 2004. For a tax period of less than 6 months, the tax shall be paid in one instalment. The tax period of more than 6 months but less than 9 months may be paid in two instalments. The tax period of more than 9 months but less than 12 months may be payable in two or three instalments and the tax period of more than 12 months can be paid in two or four instalments. During the transitional period, Article 18 shall not apply to the payment of the tax in instalments.
By way of derogation from Article 23 of the Act, the Agency shall determine the transitional period of the first instalment of the transitional period.
This Act shall enter into force on 1 January 2004.
This law repeals the law on vehicle tax (19,1996) And motor vehicle tax law (22/1966) With their subsequent modifications. However, on the date of entry into force of this Act, the laws in force and the provisions adopted pursuant thereto shall apply to the taxes referred to in the laws which apply before 1 January 2004. However, on the basis of Article 5 (1) (1) of the Motor Vehicle Tax Act, if the structure of the vehicle has been changed during the course of 2003, the taxation of the dual-use car will not be transmitted or corrected to the detriment of the taxable person at the end of 2003. Following the entry into force of the Act, the provisions of this Act shall apply to appeals, tax relief and tax deferrals. (21/09/1236)
The provisions in force at the time of entry into force of this Act shall apply to the relief and deferral of the additional tax on the period before 1 January 2004.
The provisions of Article 13 (2) of the Motor Vehicle Tax Act do not apply to tax refunds for the period 1 January 2002 and beyond.
Before the entry into force of this Act, the vehicle management centre may take measures to conclude contracts for tax-related and ancillary tasks.
THEY 111/2003 , VaVM 36/2003, EV 108/2003, European Parliament and Council Directive 1999 /62/EC (31999L0062); OJ L 187, 20.7.1999, p. 43L to 1065/2014 Entered into force on 1 January 2015. The previous wording reads:
Annex (16 DECEMBER 2011/13)
| Amount of carbon dioxide emission of the vehicle | The amount of the tax | |
| G/km | Sender/day | EUR/365 days |
| 0 | 11,8 | 43.070 |
| 1 | 11.9 | 43.435 |
| 2 | 11.9 | 43.435 |
| 3 | 12.0 | 43,800 |
| 4 | 12.0 | 43,800 |
| 5 | 12.1 | 44.165 |
| 6 | 12.2 | 44.530 |
| 7 | 12.2 | 44.530 |
| 8 | 12.3 | 44.895 |
| 9 | 12.3 | 44.895 |
| 10 | 12.4 | 45.260 |
| 11 | 12,5 | 45.625 |
| 12 | 12,5 | 45.625 |
| 13 | 12.6 | 45.990 |
| 14 | 12.7 | 46.355 |
| 15 | 12.7 | 46.355 |
| 16 | 12.8 | 46.720 |
| 17 | 12.9 | 47.085 |
| 18 | 12.9 | 47.085 |
| 19 | 13.0 | 47.450 |
| 20 | 13.1 | 47.815 |
| 21 | 13.2 | 48.180 |
| 22 | 13.2 | 48.180 |
| 23 | 13.3 | 48.545 |
| 24 | 13.4 | 48.910 |
| 25 | 13.5 | 49.275 |
| 26 | 13.5 | 49.275 |
| 27 | 13.6 | 49.640 |
| 28 | 13.7 | 50.005 |
| 29 | 13.8 | 50.370 |
| 30 | 13.9 | 50.735 |
| 31 | 14.0 | 51,100 |
| 32 | 14.0 | 51,100 |
| 33 | 14.1 | 51.465 |
| 34 | 14.2 | 51.830 |
| 35 | 14.3 | 52.195 |
| 36 | 14.4 | 52.560 |
| 37 | 14.5 | 52.925 |
| 38 | 14.6 | 53,290 |
| 39 | 14,70 | 53.655 |
| 40 | 14,8 | 54.020 |
| 41 | 14.9 | 54.385 |
| 42 | 15.0 | 54.750 |
| 43 | 15.1 | 55.115 |
| 44 | 15.2 | 55.480 |
| 45 | 15.3 | 55.845 |
| 46 | 15.4 | 56.210 |
| 47 | 15,5 | 56.575 |
| 48 | 15,6 | 56.940 |
| 49 | 15,70 | 57.305 |
| 50 | 15.8 | 57.670 |
| 51 | 15.9 | 58.035 |
| 52 | 16.0 | 58.400 |
| 53 | 16.1 | 58.765 |
| 54 | 16.2 | 59.130 |
| 55 | 16.3 | 59.495 |
| 56 | 16.5 | 60.225 |
| 57 | 16.6 | 60.590 |
| 58 | 16,7 | 60,955 |
| 59 | 16.8 | 61,320 |
| 60 | 16.9 | 61,685 |
| 61 | 17,1 | 62.415 |
| 62 | 17.2 | 62,780 |
| 63 | 17.3 | 63.145 |
| 64 | 17,5 | 63.875 |
| 65 | 17,6 | 64.240 |
| 66 | 17,70 | 64.605 |
| 67 | 17,8 | 64.970 |
| 68 | 18.0 | 65,700 |
| 69 | 18.1 | 66.065 |
| 70 | 18.3 | 66.795 |
| 71 | 18.4 | 67.160 |
| 72 | 18.5 | 67.525 |
| 73 | 18.7 | 68,255 |
| 74 | 18,8 | 68.620 |
| 75 | 19.0 | 69.350 |
| 76 | 19.1 | 69.715 |
| 77 | 19.3 | 70.445 |
| 78 | 19.4 | 70.810 |
| 79 | 19.6 | 71.540 |
| 80 | 19.8 | 72.270 |
| 81 | 19.9 | 72,635 |
| 82 | 20.1 | 73,365 |
| 83 | 20.2 | 73.730 |
| 84 | 20.4 | 74.460 |
| 85 | 20,6 | 75.190 |
| 86 | 20.7 | 75.555 |
| 87 | 20.9 | 76,285 |
| 88 | 21.1 | 77.015 |
| 89 | 21.3 | 77.745 |
| 90 | 21.4 | 78.110 |
| 91 | 21.6 | 78.840 |
| 92 | 21.8 | 79.570 |
| 93 | 22.0 | 80.300 |
| 94 | 22.2 | 81,030 |
| 95 | 22.4 | 81.760 |
| 96 | 22.6 | 82.490 |
| 97 | 22.8 | 83,220 |
| 98 | 22,90 | 83.585 |
| 99 | 23.1 | 84.315 |
| 100 | 23.3 | 85.045 |
| 101 | 23,6 | 86,140 |
| 102 | 23,8 | 86,870 |
| 103 | 24.0 | 87.600 |
| 104 | 24.2 | 88.330 |
| 105 | 24.4 | 89.060 |
| 106 | 24.6 | 89.790 |
| 107 | 24,8 | 90.520 |
| 108 | 25.0 | 91,250 |
| 109 | 25.3 | 92.345 |
| 110 | 25.5 | 93.075 |
| 111 | 25.7 | 93.805 |
| 112 | 25.9 | 94.535 |
| 113 | 26.2 | 95,630 |
| 114 | 26.4 | 96,360 |
| 115 | 26.7 | 97.455 |
| 116 | 26.9 | 98.185 |
| 117 | 27,1 | 98.915 |
| 118 | 27,4 | 100.010 |
| 119 | 27,6 | 100.740 |
| 120 | 27,9 | 101.835 |
| 121 | 28.1 | 102.565 |
| 122 | 28.4 | 103.660 |
| 123 | 28.7 | 104.755 |
| 124 | 28.9 | 105,485 |
| 125 | 29.2 | 106,580 |
| 126 | 29,5 | 107.675 |
| 127 | 29,7 | 108.405 |
| 128 | 30.0 | 109.500 |
| 129 | 30.3 | 110.595 |
| 130 | 30.6 | 111,690 |
| 131 | 30.9 | 112,785 |
| 132 | 31.1 | 113,515 |
| 133 | 31,4 | 114.610 |
| 134 | 31,7 | 115.705 |
| 135 | 32.0 | 116.800 |
| 136 | 32.3 | 117.895 |
| 137 | 32.6 | 118.990 |
| 138 | 32.9 | 120.085 |
| 139 | 33.2 | 121,180 |
| 140 | 33.6 | 122,640 |
| 141 | 33.9 | 123,735 |
| 142 | 34.2 | 124.830 |
| 143 | 34.5 | 125,925 |
| 144 | 34,8 | 127.020 |
| 145 | 35.2 | 128.480 |
| 146 | 35,5 | 129.575 |
| 147 | 35.8 | 130,670 |
| 148 | 36.2 | 132,130 |
| 149 | 36.5 | 133,225 |
| 150 | 36.9 | 134,685 |
| 151 | 37.2 | 135,780 |
| 152 | 37.6 | 137.240 |
| 153 | 37.9 | 138.335 |
| 154 | 38.3 | 139,795 |
| 155 | 38.6 | 140,890 |
| 156 | 39.0 | 142,350 |
| 157 | 39.4 | 143.810 |
| 158 | 39,8 | 145.270 |
| 159 | 40.1 | 146.365 |
| 160 | 40.5 | 147.825 |
| 161 | 40.9 | 149.285 |
| 162 | 41.3 | 150.745 |
| 163 | 41.7 | 152,205 |
| 164 | 42.1 | 153,665 |
| 165 | 42.5 | 155,125 |
| 166 | 42.9 | 156,585 |
| 167 | 43.3 | 158.045 |
| 168 | 43.7 | 159,505 |
| 169 | 44.1 | 160,965 |
| 170 | 44.5 | 162.425 |
| 171 | 44.9 | 163,885 |
| 172 | 45.3 | 165,345 |
| 173 | 45.8 | 167.170 |
| 174 | 46.2 | 168,630 |
| 175 | 46.6 | 170,090 |
| 176 | 47.1 | 171,915 |
| 177 | 47.5 | 173,375 |
| 178 | 47.9 | 174,835 |
| 179 | 48.4 | 176,660 |
| 180 | 48,8 | 178,120 |
| 181 | 49.3 | 179.945 |
| 182 | 49.7 | 181,405 |
| 183 | 50.2 | 183,230 |
| 184 | 50.7 | 185,055 |
| 185 | 51.1 | 186,515 |
| 186 | 51.6 | 188.340 |
| 187 | 52.1 | 190,165 |
| 188 | 52.6 | 191,990 |
| 189 | 53.0 | 193,450 |
| 190 | 53.5 | 195,275 |
| 191 | 54.0 | 197,100 |
| 192 | 54.5 | 198,925 |
| 193 | 55.0 | 200,750 |
| 194 | 55,5 | 202.575 |
| 195 | 56.0 | 204,400 |
| 196 | 56.5 | 206,225 |
| 197 | 57.0 | 208.050 |
| 198 | 57.5 | 209.875 |
| 199 | 58.0 | 211,700 |
| 200 | 58.6 | 213,890 |
| 201 | 59.1 | 215,715 |
| 202 | 59.6 | 217.540 |
| 203 | 60.1 | 219.365 |
| 204 | 60.7 | 221,555 |
| 205 | 61.2 | 223,380 |
| 206 | 61.7 | 225,205 |
| 207 | 62.3 | 227.395 |
| 208 | 62.8 | 229.220 |
| 209 | 63.4 | 231,410 |
| 210 | 63.9 | 233.235 |
| 211 | 64,5 | 235,425 |
| 212 | 65.0 | 237,250 |
| 213 | 65,6 | 239.440 |
| 214 | 66,1 | 241,265 |
| 215 | 66,7 | 243,455 |
| 216 | 67.3 | 245.645 |
| 217 | 67.8 | 247,470 |
| 218 | 68,4 | 249.660 |
| 219 | 69.0 | 251,850 |
| 220 | 69.6 | 254.040 |
| 221 | 70.2 | 256,230 |
| 222 | 70.7 | 258.055 |
| 223 | 71.3 | 260,245 |
| 224 | 71.9 | 262.435 |
| 225 | 72.5 | 264.625 |
| 226 | 73.1 | 266.815 |
| 227 | 73.7 | 269.005 |
| 228 | 74.3 | 271,195 |
| 229 | 74.9 | 273,385 |
| 230 | 75,5 | 275.575 |
| 231 | 76.1 | 277,765 |
| 232 | 76.7 | 279.955 |
| 233 | 77.3 | 282.145 |
| 234 | 77.9 | 284.335 |
| 235 | 78,5 | 286.525 |
| 236 | 79.2 | 289.080 |
| 237 | 79.8 | 291.270 |
| 238 | 80.4 | 293,460 |
| 239 | 81.0 | 295,650 |
| 240 | 81.6 | 297,840 |
| 241 | 82.3 | 300,395 |
| 242 | 82.9 | 302.585 |
| 243 | 83.5 | 304,775 |
| 244 | 84,1 | 306,965 |
| 245 | 84.8 | 309.520 |
| 246 | 85.4 | 311,710 |
| 247 | 86.0 | 313,900 |
| 248 | 86.7 | 316.455 |
| 249 | 87.3 | 318.645 |
| 250 | 88.0 | 321,200 |
| 251 | 88.6 | 323.390 |
| 252 | 89.2 | 325.580 |
| 253 | 89.9 | 328.135 |
| 254 | 90.5 | 330.325 |
| 255 | 91.2 | 332.880 |
| 256 | 91.8 | 335,070 |
| 257 | 92.4 | 337,260 |
| 258 | 93.1 | 339,815 |
| 259 | 93.7 | 342,005 |
| 260 | 94.4 | 344.560 |
| 261 | 95.0 | 346,750 |
| 262 | 95.7 | 349.305 |
| 263 | 96.3 | 351,495 |
| 264 | 97.0 | 354.050 |
| 265 | 97.6 | 356,240 |
| 266 | 98.2 | 358.430 |
| 267 | 98.9 | 360,985 |
| 268 | 99.5 | 363.175 |
| 269 | 100.2 | 365,730 |
| 270 | 100.8 | 367,920 |
| 271 | 101.5 | 370.475 |
| 272 | 102.1 | 372.665 |
| 273 | 102.8 | 375.220 |
| 274 | 103.4 | 377.410 |
| 275 | 104.1 | 379.965 |
| 276 | 104.7 | 382.155 |
| 277 | 105,4 | 384.710 |
| 278 | 106.0 | 386,900 |
| 279 | 106.6 | 389.090 |
| 280 | 107.3 | 391.645 |
| 281 | 107.9 | 393.835 |
| 282 | 108.6 | 396,390 |
| 283 | 109,2 | 398.580 |
| 284 | 109.8 | 400,770 |
| 285 | 110.5 | 403.325 |
| 286 | 111.1 | 405.515 |
| 287 | 111,7 | 407.705 |
| 288 | 112.4 | 410.260 |
| 289 | 113.0 | 412.450 |
| 290 | 113,6 | 414.640 |
| 291 | 114.3 | 417.195 |
| 292 | 114.9 | 419.385 |
| 293 | 115,5 | 421,575 |
| 294 | 116.1 | 423.765 |
| 295 | 116.8 | 426.320 |
| 296 | 117.4 | 428.510 |
| 297 | 118.0 | 430.700 |
| 298 | 118.6 | 432.890 |
| 299 | 119,2 | 435.080 |
| 300 | 119,9 | 437,635 |
| 301 | 120.5 | 439.825 |
| 302 | 121.1 | 442,015 |
| 303 | 12,1,7 | 444.205 |
| 304 | 122.3 | 446,395 |
| 305 | 122.9 | 448.585 |
| 306 | 123.5 | 45,775 |
| 307 | 124.1 | 452.965 |
| 308 | 124,7 | 455.155 |
| 309 | 125,3 | 457.345 |
| 310 | 125.9 | 459.535 |
| 311 | 126.5 | 461.725 |
| 312 | 127.1 | 463.915 |
| 313 | 127.6 | 465,740 |
| 314 | 128,2 | 467.930 |
| 315 | 128.8 | 470.120 |
| 316 | 129.4 | 472.310 |
| 317 | 129.9 | 474.135 |
| 318 | 130.5 | 476,325 |
| 319 | 131.1 | 478.515 |
| 320 | 131.6 | 480.340 |
| 321 | 132.2 | 482.530 |
| 322 | 132.8 | 484.720 |
| 323 | 133.3 | 486.545 |
| 324 | 133.9 | 488.735 |
| 325 | 134.4 | 490.560 |
| 326 | 135.0 | 492.750 |
| 327 | 135.5 | 494.575 |
| 328 | 136.1 | 496.765 |
| 329 | 136.6 | 498.590 |
| 330 | 137.1 | 55.415 |
| 331 | 137.7 | 502.605 |
| 332 | 138.2 | 504.430 |
| 333 | 138.7 | 506,255 |
| 334 | 139,2 | 508.080 |
| 335 | 139.8 | 510.270 |
| 336 | 140.3 | 512.095 |
| 337 | 140.8 | 513.920 |
| 338 | 141.3 | 515.745 |
| 339 | 141.8 | 517.570 |
| 340 | 142.3 | 519.395 |
| 341 | 142.8 | 521,220 |
| 342 | 143.3 | 523.045 |
| 343 | 143,8 | 524.870 |
| 344 | 144.3 | 526.695 |
| 345 | 144.8 | 528.520 |
| 346 | 145.2 | 529.980 |
| 347 | 145.7 | 531,805 |
| 348 | 146,2 | 533.630 |
| 349 | 146.7 | 535.455 |
| 350 | 147.1 | 536.915 |
| 351 | 147.6 | 538.740 |
| 352 | 148.0 | 540.200 |
| 353 | 148.5 | 542.025 |
| 354 | 149.0 | 543,850 |
| 355 | 149.4 | 555.310 |
| 356 | 149.9 | 537.135 |
| 357 | 150.3 | 548.595 |
| 358 | 150.7 | 550.055 |
| 359 | 151.2 | 551.880 |
| 360 | 151.6 | 553.340 |
| 361 | 152,0 | 554.800 |
| 362 | 152.5 | 566.625 |
| 363 | 152.9 | 558.085 |
| 364 | 153.3 | 559.545 |
| 365 | 153.7 | 561,005 |
| 366 | 154.1 | 562.465 |
| 367 | 154.5 | 563.925 |
| 368 | 154.9 | 565.385 |
| 369 | 155.3 | 566.845 |
| 370 | 155.7 | 568.305 |
| 371 | 156.1 | 569.765 |
| 372 | 156.5 | 571.225 |
| 373 | 156.9 | 572.685 |
| 374 | 157.3 | 574.145 |
| 375 | 157.7 | 575.605 |
| 376 | 158.0 | 576.700 |
| 377 | 158.4 | 578.160 |
| 378 | 158.8 | 579.620 |
| 379 | 159.1 | 580.715 |
| 380 | 159.5 | 582.175 |
| 381 | 159.9 | 583.635 |
| 382 | 160.2 | 584.730 |
| 383 | 160.6 | 586.190 |
| 384 | 160,9 | 587.285 |
| 385 | 161.3 | 588.745 |
| 386 | 161.6 | 589.840 |
| 387 | 161.9 | 590.935 |
| 388 | 162.3 | 592.395 |
| 389 | 162.6 | 593.490 |
| 390 | 162.9 | 594.585 |
| 391 | 163.3 | 596.045 |
| 392 | 163.6 | 597.140 |
| 393 | 163.9 | 598.235 |
| 394 | 164.2 | 599.330 |
| 395 | 164.5 | 600,425 |
| 396 | 164.9 | 601.885 |
| 397 | 165.2 | 602.980 |
| 398 | 165.5 | 604.075 |
| 399 | 165,8 | 605.170 |
| 400 or more | 166.1 | 606,265 |
| Total mass of the vehicle | The amount of the tax | |
| Cent/day | Euro/365 days | |
| Up to 1,300 | 34.5 | 125,93 |
| 1,301-1,400 | 37.5 | 136,88 |
| 1 401 TO 1 500 | 40.7 | 148.56 |
| 1 501-1 600 | 44.1 | 160,97 |
| 1 601 TO 1 700 | 47.7 | 174.11 |
| 1.701 TO 1800 | 51.5 | 187.98 |
| 1 801 TO 1 900 | 55,5 | 202.58 |
| 1 901 TO 2 000 | 59.7 | 217.91 |
| 2,001-2 100 | 64.1 | 233,97 |
| 2 101 TO 2 200 | 68,7 | 250,76 |
| 2 201-2 300 | 73.5 | 268.28 |
| 2,301-2,400 | 78,5 | 286.53 |
| 2 401 TO 2 500 | 83.7 | 305.51 |
| 2 501-2 600 | 89.1 | 325.22 |
| 2 601 TO 2 700 | 94.7 | 345.66 |
| 2 701-2 800 | 100.5 | 366,83 |
| 2 801-2,900 | 106,5 | 388.73 |
| 2 901 TO 3000 | 112.7 | 411.36 |
| 3,001-3 100 | 119,1 | 434.72 |
| 3,101-3,200 | 125,7 | 458.81 |
| 3,201-3300 | 132.5 | 483.63 |
| 3,301-3400 | 139.5 | 509.18 |
| 3 401 or more | 146.7 | 535,46 |
This Act shall enter into force on 1 January 2005. It shall apply from or after the date of entry into force of the vehicle tax or its instalment.
THEY 246/2004 , VaVM 37/2004, EV 221/2004
This Act shall enter into force on 1 January 2005.
This law shall apply to the propulsion tax at the time after its entry into force.
THEY 190/2004 , VaVM 33/2004, EV 200/2004
This Act shall enter into force on 15 August 2005.
THEY 63/2005 , VaVM 16/2005 EV 87/2005
This Act shall enter into force on 20 July 2006.
THEY 7/2006 , VaVM 10/2006, EV 87/2006
This Act shall enter into force on 27 December 2006.
THEY 246/2006 , VaVM 38/2006 EV 206/2006
This Act shall enter into force on 2 November 2007.
THEY 61/2006 , LiVM 27/2006 EV 224/2006
This Act shall enter into force at the time of the Council Regulation.
THEY 146/2007 , VaVM 24/2007, EV 130/2007
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 at the time of the Council Regulation.
THEY 135/2009 , VaVM 21/2009, EV 153/2009
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 1 January 2011, subject to the entry into force of Article 11 (1) (2) at the time of the Council Regulation.
Paragraph 2 entered into force on 1 January 2012 1373/2011 In accordance with
The rate of duty per day shall be calculated on the date of the entry into force of the law until 31 December 2011.
Article 11 (1) (2) shall apply for the first time in the calculation of the amount of duty per day of the tax period starting one year after the entry into force of the provision.
Before the law enters into force, action can be taken to enforce the law.
THEY 147/2010 , VaVM 51/2010, LiVL 12/2010, TaVL 24/2010, YmVL 18/2010, MmVL 20/2010, EV 256/2010
This Act shall enter into force at the time of the Council Regulation.
This Act entered into force on 1 January 2012 1372/2011 In accordance with
However, Article 12 (2) shall apply for the calculation of the amount of duty per day of the tax, which expires 366 days after the entry into force of the law.
THEY 147/2010 , VaVM 51/2010, LiVL 12/2010, TaVL 24/2010, YmVL 18/2010, MmVL 20/2010, EV 256/2010
This Act shall enter into force on 1 January 2012.
The rate of duty per day shall be calculated on the date of entry into force of the law until 31 December 2012.
The decision of the tax authority adopted before the entry into force of this Act shall be subject to the provisions in force at the time of entry into force of this Act.
Article 43 applies to vehicles whose use in Finland has started on or after 1 May 2011.
Before the law enters into force, action can be taken to enforce the law.
THEY 56/2011 , VaVM 10/2011, EV 46/2011
This Regulation shall enter into force on 1 January 2012.
This Regulation shall enter into force on 1 January 2012.
This Act shall enter into force on 1 January 2013.
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.
The rate of duty per day shall be calculated on the date of entry into force of the law until 31 December 2015.
THEY 124/2014 , VaVM 22/2014, EV 163/2014
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
