The Motor Vehicle Agency (Motorstyrelsen) now wants to reopen cases that they are familiar with but recommends that lessors who have paid full registration fees, at the same time, examine whether they have any old cases dating back to 1 July 2012, which can be reopened, if the Motor Vehicle Agency does not reopen the cases themselves.
Change of practice at the Danish Tax Agency
The new control signal deals with a change in the practice at the Danish Tax Agency in relation to section 3 b (3) of the Registration Fee Act, subsection 6 (1), where the Danish Tax Agency has previously had a very restrictive practice in relation to the change of lease agreements. The Danish Tax Agency’s previous practice of charging full registration fee for unapproved changes that do not affect the prior authorization for payment of proportionate registration fee, is changed.
The change is made in the light of the Supreme Court's judgment of 19 December 2017, SKM2018.77.HR, in which the Supreme Court rejected the Danish Tax Agency’s past practices in relation to changes in the lease, which was irrelevant to the proportionate registration fee provided by the Danish Tax Agency.
Lund Elmer Sandagers comments
Lund Elmer Sand recommends that lessors review any cases from the Danish Tax Agency on this and is available in relation to reopening of cases back to 1 July 2012, where lessors have paid full registration fee.
The new control signal is expected to enter into force on 1 January 2020. Read more about the new control signal (in Danish) from the Danish Tax Agency here.