Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
A fuel charge shall be made available to the State in accordance with the rules laid down in this Act, which shall be used for the use of motor-gasoline or diesel fuel with less tax.
This law applies to a vehicle registered in Finland or registered in Finland or not registered in Finland.
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 thereto, the Regulation on the registration of vehicles (1598/1995) And road transport (267/1981) And the criteria laid down thereunder. The definition of fuels is governed by the law on excise duty on liquid fuels (1472/1994) The criteria laid down.
Save as otherwise provided in this Act, the fuel charge shall apply mutatis mutandis to the collection of the fuel levy in the country of tax (2006) Or pursuant to it, the provisions of the Law on the increase in taxes and delays (186/1995) And the law on the recovery of taxes and charges (367/1961) Provides.
Save as otherwise provided in this Act, the use and disposal of information on the fuel charge shall apply mutatis mutandis to the provisions of the Law on Vehicle Registration (541/2003) Provides.
A-vehicle registration 1598/1995 Has been repealed by L for the modification of the vehicle code 233/2007 . Tax collection L 611/1978 Has been abrogated with Veroncarrier L 609/2005 . L Law on the levying of taxes and charges 367/1961 Has been repealed by L for the implementation of taxes and charges 706/2007 .
A fuel charge shall be charged if a diesel-powered vehicle is equipped with a more lenient fuel than diesel fuel, or if the vehicle used for the use of petrol is used in a more lenient way with the fuel of the engine. The fuel charge shall also be made when the vehicle is used as a fuel for liquefied petroleum gas, natural gas or other gas-like gas.
The fuel charge shall also be charged if the vehicle is partly used in accordance with Article 1 (1) fuel for fuel. The fuel charge shall not be levied on vehicles based on the use of other engine technology than the combustion engine.
The fuel charge shall be levied to prevent the use of the duty to pay. The use of the charging fuel in vehicles is prohibited.
The fuel charge shall be payable by the owner of the vehicle, which is less taxed or untaxed when using fuel. If the vehicle is under the control of the other, the fuel charge shall be borne by the holder. If a vehicle has been seized during the takeover of fuel, the fuel charge shall be imposed on the person who has been taken over by the vehicle.
If the owner or holder of the vehicle cannot be identified, the fuel charge shall be imposed on the driver.
A fuel charge fuel shall be used to determine when such fuel has been found in the fuel system of the vehicle. The fuel charge shall be made regardless of how and where the vehicle is used. The fuel used in the vehicle shall be considered as belonging to the species under which it has been taxed at the time of the introduction of the fuel.
No fuel charge shall be collected on the basis of the fuel in the fuel tank when imported into the country. However, if the fuel in the fuel tank of the vehicle is made to be identified, as provided for in the legislation on excise duty on light fuel oil, the fuel charge shall be levied.
Before the vehicle is equipped with fuel-related fuel, the owner or holder of the vehicle shall inform the competent authority of the fuel charge. A declaration of the importing vehicle may also be made to the customs authority. The taxable person's declaration or any other explanation of the use of the fuel for the fuel charge shall be considered as an act on the basis of which the fuel charge is levied.
The fuel levy shall be free:
(1) propulsion engines and tractors with engines and construction machinery built on the chassis of a vehicle with no other than immediate loading, tank or other load condition, when not used for other purposes; For transport, other than those resulting from their intended use, in the work area itself or for the transport of their own combustion and lubricants or their movement from one working area to another;
(2) tractors where they are used in a safety night land;
3) engines;
(4) liquefied petroleum gas, natural gas or other gas-related cargo and/or buses;
(5) passenger cars and vans using methane;
(6) motor vehicles using mainly wood or peat-based fuel; and
(7) vehicles used for the competitive event or preparation of the competition calendar of the organisation concerned.
The tractor may be used without a fuel charge in the agricultural and forestry sectors. For the purpose of transport of forestry, the movement of a tractor for wood harvesting shall be considered as a transfer of wood, without the general road to the site of work or from one site to another, and the movement of timber across the public road.
The tractor, which is controlled by an economic operator or jointly controlled by a farm economy operator, may also be used for the purpose of carrying out a fuel charge for the transport of:
(1) the supply of timber to the holding of the farm economy;
(2) the sale of land and rock material of the farm operator's own holding;
(3) the farm economy operator's own gardening or fur coat, even where they are carried out as a separate movement from agriculture and forestry; and
(4) the private economy of the agricultural economy operator.
The farm economy operator is the taxable person who is taxed on the income tax law of the farm economy (543/1967) Or the income of forestry income tax law (1535/1992) Basis. Transport shall not be regarded as a means of transport to the private economy of an economic operator. What is provided for in this section of the farm owner's own condition shall also apply to the holding of the holding of the farm economy as well as the holding of the operator.
Where a fuel charge is found to be used in the vehicle, the fuel charge shall be levied, where appropriate, in accordance with Article 10, plus the number of days in which the vehicle has been continuously in Finland by the time of its use, However, for more than 20 days, for the use of the fuel charge that is detected under one control. In the event of a declaration as referred to in Article 5 (3), the fuel charge shall be levied for the period specified in the declaration, unless the use of the fuel is caused by any other Time.
Where a fuel charge has been imposed on the vehicle, the fuel charge may, where appropriate, be imposed on the following day at the earliest the day following the end of the previous payment. If the date of import of the vehicle cannot be determined, the fuel charge shall be paid for at least 10 days.
The fuel charge may be imposed on the payment of a fee not exceeding five years, including from the date on which the vehicle's use of the fuel charge has become known to the tax authority.
The fuel charge shall be imposed no later than two years after the end of the year in which the vehicle's use of the fuel fuel has become known to the tax authority.
The fuel charge shall be:
1) from the passenger car (M 1 And M 1 EUR 330 per day;
2) from the van (N 1 And N 1 EUR 500 per day;
3) from the bus (M 2 And M 3 -categories) EUR 670 per day;
4) from the lorry (N 2 And N 3 And a special car of eur 1 000 per day;
(5) from a lorry to be used for the withdrawal of a central axle or semi-trailer from 1 500 euros per day;
(6) the movement of eur 670 per day;
(7) for another tractor, eur 100 per day;
(8) from an engine working machine and a working machine built on the chassis of a car, eur 100 per day;
(9) from motorcycles and other L-class vehicles of eur 100 per day.
If the fuel charge is to be imposed on a vehicle which is not in the register, the vehicle shall be considered as belonging to the vehicle category to which it would mainly be based on the basis of its quality if the vehicle is registered.
If the notification to the Authority referred to in Article 5 (3) has not been made, the fuel levy shall be increased by a maximum of 30 %.
In addition, the fuel charge may be increased:
(1) by a maximum of 50 % if the fuel charge is repeated; or
2) not more than double if the use of fuel to fuel fuel is particularly serious.
A propellant charge may be carried out in advance for the transport of a tractor with a non-liquid propeller-driven tractor, as referred to in Article 9 (1) (6) or (7), prior to the introduction of a fuel-fuel carrier, The fuel charge is set at eur 5 per day.
The fuel charge to be paid in advance shall be paid into the bank account of the Traffic Safety Agency. In the case of performance, the vehicle registration number and the time for which the daily fee is to be paid shall be indicated. The receipt of the fuel charge shall be kept in the vehicle while driving. (22.12.2009)
Article 10 shall not apply to the fuel charge paid in advance. Forward performance shall be considered as a notice within the meaning of Article 5 (3) concerning the introduction of fuel for fuel.
The vehicle, stating the fuel-charging fuel used, may be transported by the same fuel after the fixing of the criteria for the fuel charge to the place designated by the nearest control authority where the vehicle is: Fuel may be exchanged or the fuel charge in accordance with Article 11 shall be carried out.
The fuel charge shall be reintroduced if, after transport by the authority referred to in paragraph 1, fuel-related fuel is used.
The vehicle for which a fuel charge is to be charged shall not be exported until the fuel charge has been paid. However, the Finnish Transport Safety Agency or the Åland State Agency may authorise the export of a vehicle if the payment of the fuel payment is subject to an acceptable security.
The fuel charge shall be made within 30 days of issuing the payment order. If the fuel charge has not been paid within the time limit, the payment obligation shall be charged on the basis of the criteria laid down in the Act on the increase in tax and on the basis of the delay interest rate.
The fuel charge shall be paid to the MFI or payments to the receiving agency in accordance with or pursuant to the Law on VAT. The reference number of the payment ticket shall be indicated in the payment of the fuel charge.
The Transport Safety Agency may send a payment reminder to the person responsible for the fuel charge due. However, a reminder shall not be sent if there are specific reasons for not sending it. (22.12.2009)
The fuel charge is charged to the Transport Safety Agency. The Åland State Agency shall carry out the tasks assigned to the Transport Safety Agency concerning a vehicle registered or registered in the Province of Åland. However, the Finnish Transport Safety Agency also deals with vehicles registered in the province of Ahvenanland for the purposes of exemption from the fuel levy referred to in Article 30 and the fuel payment referred to in Article 31 and of the payment deferment referred to in Article 31 And the references for a preliminary ruling concerning vehicles registered in the Province of Åland. (22.12.2009)
The use of fuels is controlled by the police, border guards and customs authorities. The police, border guards and customs authorities shall have the right to carry out inspections of an incinerator and vehicles which are necessary to determine the type of fuel used in the vehicle.
If a fuel-charging fuel is detected in the vehicle, the supervising authority shall inform the Transport Safety Agency or the State Agency of the Åland Islands for the purpose of determining the fuel charge. (22.12.2009)
If the fuel charge has not been paid within the time limit provided for in Article 14 (1), 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-payment person. The issuing authority may request police assistance in order to prevent the use of the vehicle. The use of a vehicle shall be allowed when the fuel charge has been paid by the payment or non-payment.
The issuing authority may, under any conditions, for a specific reason, suspend or revoke the prohibition of use. The application may be made by the owner or holder of the vehicle or by the person to whom the fuel charge is imposed.
Where, pursuant to Article 16 (1), the vehicle is under a ban, the police, customs and border guards shall prevent the use of the vehicle in traffic by taking out the registration certificate and the registration plates or any other means necessary. However, the written authorisation of the authority shall allow the vehicle to be transported to a place prescribed by him for safekeeping. Certificate and registration plates shall be returned when the fuel charges due have been paid.
When 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 fuel charge. The vehicle shall be deemed to be in a prohibition of use if the breach of the fuel charge is recorded in the vehicle register, unless there is a reliable report on the payment of the fee or a decision taken pursuant to Article 16 (2) on the withdrawal of the ban.
The report referred to in paragraph 2 may be considered as a statement of the financial contribution of the MFI to the payment of the fuel charge. The report may also be used in conjunction with a statement of accounts with a payment ticket or in combination with a payment-ticket machine or a printer printed with a payment ticket.
The information on the fuel charge shall be public, except for applications for the relief and suspension of the fuel charge and the application for exemption from the ban, together with the relevant documents. In addition, the disclosure of the fuel levy and the payment obligation is subject to the provisions of Article 20 of the Act on the Vehicle Registration Act.
The Transport Safety Agency may issue a certificate stating that there is no fuel charge for the vehicle. The information provided shall be subject to payment by the State (150/1992) In accordance with (22.12.2009)
The Transport Safety Agency may, on application, give a preliminary ruling on the application of the provisions on the fuel charge. 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 23, but to appeal to it by appeal to the administrative court of Helsinki in accordance with the law on administrative law. (18/06/1996) Provides. The right of appeal on behalf of the State lies with the Taxation Ombudsman of the Traffic Safety Agency. The decision not to give a preliminary ruling shall not require an adjustment or an appeal against the decision.
L to 940/2015 Article 19 shall enter into force on 1 January 2016. The previous wording reads:
The Transport Safety Agency may, on application, give a preliminary ruling on the application of the provisions on the fuel charge. 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 23. However, an appeal shall not be brought to a decision not to give a preliminary ruling.
If the payment person has not paid the fuel payment or the fuel charge has been paid too little or the fee has been unduly or unduly reimbursed, the fuel charge may be adjusted within five years of the end of the year, When the payment of the fuel charge has been or should have been made or the decision on the repayment of the fuel charge has been made.
Without prejudice to the deadline provided for in paragraph 1, the decision of the Transport Safety Agency for the modification of the fuel levy shall, notwithstanding the period laid down in paragraph 1, be rectified within 60 days from the date of receipt of the information from the Agency's decision. (22.12.2009)
The paying person or the Tax Ombudsman of the Transport Safety Agency shall have the right to apply for an adjustment to the Security Office of the Transport Safety Agency within the period prescribed in Article 23. (16/04/2013)
L to 386/2014 (3) entered into force on 1 June 2014. The previous wording reads:
The payment obligation or the Tax Inspection Service of the Tax Administration shall have the right to apply to the Finnish Transport Safety Agency for an adjustment within the period prescribed in Article 23. (22.12.2009)
Where the fuel charge is, in the case of a payment in accordance with Article 8 (3), on the basis of the incorrect or incomplete declaration or other information or other information or document, the fuel charge has not been fully or partially discharged, or the fuel charge shall be: Unjustifiably returned, the Transport Safety Agency determines the amount of the fuel levy which has not been paid or recovered. (22.12.2009)
Before making such a payment, provision must be made for the payment of a response in the event of payment. The payment shall be made no later than five years after the end of the year in which the fuel charge has been paid.
If the fuel charge has been overcharged, the Transport Safety Agency may correct the payment of the levy in favour of the payment debtor within the period prescribed in Article 20.
L to 940/2015 Article 22 will enter into force on 1 January 2016. The previous wording reads:
In the event of overcharging of the fuel charge, the debtor may, within the period laid down in Article 20, request the Transport Safety Agency to correct the payment. The adjustment requirement shall be made in writing. The Agency may also, on its own initiative, correct the payment for the benefit of the debtor.
The decision adopted under this law may require an adjustment from the authority which took the decision. The right to request an adjustment shall be made by the taxable person or by any other party, as well as the Taxation Ombudsman of the Transport Safety Agency.
The deadline for the lodging of an objection is five years after the end of the year in which the payment of the fuel charge has been made or where it should have been taken or the decision on the repayment of the fuel charge has been made, but always at least 60 days A decision on the availability of information. The tax ombudsman's deadline for lodging an objection is six months from the date of the tax decision.
The adjustment requirement shall be treated without undue delay.
Save as otherwise provided in this Act, the request for redress shall otherwise apply to the administrative law (2003) Provides.
L to 940/2015 Article 23 shall enter 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 the other concerned, and on behalf of the State, the tax agent of the Finnish Transport Safety Agency. (16/04/2013)
L to 386/2014 (1) entered into force on 1 June 2014. 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, the rightholders' judicial control unit. (18.4.2008)
The taxable person and other relevant time of appeal shall be five years from the end of the year in which the payment of the fuel charge has been made or in which it should have been made or the decision on the repayment of the fuel charge has been made, but always at least 60 The date on which the decision was made. 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.
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 386/2014 (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. (12/02/891)
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 the other party concerned and the Tax Ombudsman of the Traffic Safety Agency.
The period of appeal of the taxable person and of the other party shall be five years from the end of the year in which the payment of the fuel charge has been made or in which it should have been made or the decision on the repayment of the fuel charge has been made, but always at least 60 The date on which the decision was made. The tax ombudsman's appeal is six months from the date of the tax decision.
In addition to the provisions of Article 34 (2) of the Law on Administrative Law, which provides for a settlement of the case without the party concerned, the appeal brought by a taxable person and any other party may be settled without consulting the Tax Ombudsman of the Traffic Safety Agency, if: The amount of the tax may, as a result of the complaint, change to a maximum of EUR 6 000 and is not open to interpretation or unclear.
L to 940/2015 Article 23a 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 right of appeal shall be those who, pursuant to Article 23, may appeal against the payment of a payment.
The appeal shall be lodged within 60 days from the notification of the decision of the administrative court.
L to 940/2015 Article 24 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 shall be those who, pursuant to Article 23, may appeal against the payment of a payment.
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 the fuel charge has been abolished as a result of an appeal or an adjustment, or a fuel charge has been reduced, the amount paid shall be repaid to the person concerned and the annual rate of charge from the date of payment of the fuel charge to the date of repayment. Than on the collection of taxes (609/2005) Provides. If, as a result of an appeal, the fuel charge is imposed or increased, the Finnish Transport Safety Agency shall charge the fuel charge and the delayed interest rate laid down by the law on the increase in the tax and the delay.
Speaking on behalf of the State, the tax ombudsman of the Traffic Safety Agency shall be exercised in the field of appeals and redress.
The Tax Ombudsman of the Transport Safety Agency shall be heard and the decision shall be communicated in such a way as to allow the tax agent to have access to the decision and to the documents on which it is based.
L to 386/2014 Article 26 entered into force on 1 June 2014. The previous wording reads:
On behalf of the State, the powers of judicial control of the tax beneficiaries shall be exercised in the field of appeals and redress.
The judicial control unit of the beneficiaries shall be heard and the decision shall be communicated in such a way as to allow the service 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 payment person, or if this criterion is not applicable, the opinion supported by the President.
The taxable person shall be obliged to pay a specific fuel charge, in spite of the appeal against the fuel charge.
Anyone who demonstrates that they have made a fuel payment in error is entitled to recover the amount they have made on the application from the Transport Safety Agency. A fuel charge shall not be considered as a mistake 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 fuel charge for the same vehicle, the excess fuel charge shall be returned to the person who is not required to pay.
The fee paid for the tractor's date shall not be returned as an undue payment.
The Transport Safety Agency shall have the right to grant an exemption from the payment of the fuel charge on the basis of the high size of the vehicle, the few applications for use or any other specific reason. The exemption may be granted only if the vehicle is operated outside the normal road transport operation and that the vehicle in this task does not have a significant competitive position on road transport using diesel fuel. Of vehicles intended for use.
On application for special reasons, the Finnish Transport Safety Agency may, in all or part of the conditions, exempt from the payment of the fuel charge and the interest rate and the interest payable on account of the delay. The Ministry of Finance can take a matter of principle on a matter of principle.
For specific reasons, the Finnish Transport Safety Agency may grant a deferral of the fuel charge under conditions imposed by the Ministry of Finance. The Ministry of Finance may decide to postpone it.
Anyone who carries a vehicle without payment of a fuel charge shall be condemned: On the fuel payment offence Fine.
It is not covered by criminal law to prevent the unlawful conduct of the fuel levy and its attempt to (39/1889) Articles 1 to 3, where criminal sanctions should be imposed on the same person to whom the sanction of an administrative penalty has been or could be imposed, or which may be held liable under the tax liability provisions. (08.11.2011)
L to 789/2013 (2) entered into force on 1 December 2013.
This Act shall enter into force on 1 January 2004. This law repeals the law on the fuel levy (337/1993) With its subsequent modifications.
Where a vehicle is to be paid or not paid before the entry into force of this Act, the fuel charge in force 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. However, the appeal and the concession brought before or after 1 January 2004 shall be subject to the provisions of this Act.
THEY 112/2003 , VaVM 37/2003, EV 109/2003, Council Directive 2003 /96/EC (32003L0096); OJ L 283, 31.10.2003, p. 51This Act shall enter into force on 1 January 2005.
THEY 235/2004 , No 24/2004, EV 227/2004
This Act shall enter into force on 1 June 2006.
THEY 15/2006 , VaVM 1/2006, EV 39/2006
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 1 May 2008.
THEY 148/2007 , VaVM 5/2008, EV 25/2008
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 1 January 2013.
THEY 76/2012 , VaVM 29/2012, EV 136/2012
This Act shall enter into force on 1 December 2013.
THEY 191/2012 , VaVM 15/2013, OJ 17/2013, LaVL 8/2013, EV 114/2013
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 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
