Message 001
Communication from the Commission - TRIS/(2024) 3114
Directive (EU) 2015/1535
Notification: 2024/0633/DK
Notification of a draft text from a Member State
Notification – Notification – Notifzierung – Нотификация – Oznámení – Notifikation – Γνωστοποίηση – Notificación – Teavitamine – Ilmoitus – Obavijest – Bejelentés – Notifica – Pranešimas – Paziņojums – Notifika – Kennisgeving – Zawiadomienie – Notificação – Notificare – Oznámenie – Obvestilo – Anmälan – Fógra a thabhairt
Does not open the delays - N'ouvre pas de délai - Kein Fristbeginn - Не се предвижда период на прекъсване - Nezahajuje prodlení - Fristerne indledes ikke - Καμμία έναρξη προθεσμίας - No abre el plazo - Viivituste perioodi ei avata - Määräaika ei ala tästä - Ne otvara razdoblje kašnjenja - Nem nyitja meg a késéseket - Non fa decorrere la mora - Atidėjimai nepradedami - Atlikšanas laikposms nesākas - Ma jiftaħx il-perijodi ta’ dewmien - Geen termijnbegin - Nie otwiera opóźnień - Não inicia o prazo - Nu deschide perioadele de stagnare - Nezačína oneskorenia - Ne uvaja zamud - Inleder ingen frist - Ní osclaíonn sé na moilleanna
MSG: 20243114.EN
1. MSG 001 IND 2024 0633 DK EN 21-11-2024 DK NOTIF
2. Denmark
3A. Erhvervsstyrelsen
Langelinie allé 17
2100 København Ø
Danmark
+45 35 29 10 00
notifikationer@erst.dk
3B. Skatteministeriet
Nicolai Eigtvedsgade 28
1402 København K
Tlf.: +45 33923392
e-mail: skm@skm.dk
4. 2024/0633/DK - X00M - GOODS AND MISCELLANEOUS PRODUCTS
5. Draft Act amending the Act on Road Tolls, the Fuel Consumption Tax Act, the
Act on Weight Tax on Motor Vehicles, etc. the Act on Energy Tax on Mineral Oil Products,
etc. and various other acts
L 23
6. The proposal covers a number of areas such as transport, energy and the environment:
Passenger cars and vans, trucks.
Energy, fuel, mineral oil products, emissions, electricity, packaging, natural gas and town gas, hard coal, lignite and coke, CO2, spirits, tobacco, beer
7.
8. Increase of diesel tax, temporary reduction of countervailing charge and road toll.
Adjustments in energy and CO2 taxes and in the Emission Tax Act.
Adjustment of the blending provision in the Gas Tax Act, the Mineral Oil Tax Act and the CO2 Tax Act.
Compensation for motor fuel for fishing vessels that would otherwise have been eligible for tax exemption.
New standard rate for blended biofuels.
Alignment of the implementation of Council Directive 92/12/EC.
Corrections to the Packaging Tax Act
Various changes related to the calculation of vehicle taxes.
9. Firstly, the proposal increases the diesel tax by DKK 0.50 per litre, excluding VAT, from 1 January 2025. The increase will apply to diesel for road transport and construction machinery, etc. which is also covered by the general diesel tax. The compensation tax paid by diesel-powered vehicles will be temporarily reduced by 30 per cent in 2025-2026 compared to the applicable rates, with a permanent reduction of 21 per cent from 2027. The kilometre-based toll for lorries will be temporarily reduced by 19 % on average in 2025-2027 and 12 % on average in 2028.
A new standard rate for blended motor fuel is introduced, due to the current CO2e displacement requirement increasing from 2025. The CO2e displacement requirement is a requirement that obliges fuel suppliers to reduce their CO2e emissions from fuels supplied for transport. The proposal will introduce a standard tax rate for gas and oil fuels with 7.6 % biofuel blended.
A number of adjustments in energy and CO2 taxes and in the Emission Tax Act, etc.
Changes related to the implementation of Council Directive 92/12/EC, which regulates the movement of EU-harmonised excise goods within the EU. The Directive has been transposed into Danish law by the Mineral Oil Tax Act, the Spirits Tax Act, the Tobacco Tax Act and the Beer and Wine Tax Act. The changes related to the implementation of Council Directive 92/12/EC are notified separately in Themis, in line with previous notifications.
10. References in the basic text: No basic text(s) are available
11. No
12.
13. No
14. Yes
15. No
16.
TBT aspects: No
SPS aspects: No
**********
European Commission
Contact point Directive (EU) 2015/1535
email: grow-dir2015-1535-central@ec.europa.eu
