Lag om ändring av bilskattelagen | 1316 — Finland law | Esheria

Lag om ändring av bilskattelagen

If a vehicle’s propulsion is exclusively electric, the tax must be set at the lowest rate in appendix tax table 1.

Jurisdiction
Finland
Instrument
Act or statute
Citation
1316
Version
Undated source snapshot
Language
sv
Updated
Official source
View official record ↗
customs customs administration tax administration tax reduction tax registration vehicle tax vehicle taxation

Statute overview

About this statute

If a vehicle’s propulsion is exclusively electric, the tax must be set at the lowest rate in appendix tax table 1. Car tax is reduced for cars first registered in Finland for taxi dispatch traffic, up to EUR 9,600, with a higher cap of EUR 15,000 for accessible taxis or taxis with approved extra school-transport seat belts and at least seven seats beyond the driver’s seat. Temporär införsel och tillfällig användning ska normalt anmälas direkt till skattemyndigheten, med vissa undantag och specialregler; skattemyndigheten kan också ställa villkor och ge ett registrerat ombud rätt till annan tillfällig skattefri användning. Om beskattning återtas eller inte kan genomföras på den skattskyldiges grund kan extra bilskatt eller i vissa fall felavgift tas ut. Tullstyrelsen may revoke a registered agent’s registration if the agent no longer meets the conditions in subsection 1. It may also temporarily revoke a registration for up to 30 days without hearing the registered agent if the agent has failed to pay tax or file a declaration.

Available versions

  • Undated version · current

    fi

  • Undated version · current

    sv

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