Bachmann/Partners Advokatpartnerselskab har på vegne af forskellige bilforhandlere ført sager mod Motorstyrelsen vedrørende adgang til godtgørelse af registreringsafgift.
Motorstyrelsen har i de pågældende sager nægtet adgang til godtgørelse af registreringsafgift med forskellige begrundelser, herunder
– That the requirements under the VAT Act were not met
– That the vehicles were not sold before the refund request was made
– That documentation of payment for the vehicles was not provided
– That ownership of the vehicles was not sufficiently documented
– That photo documentation of the vehicles with temporary plates was not provided
– That photo ID of the buyer abroad was not provided
Under § 7 b(1) of the Registration Tax Act, a refund of registration tax is permitted when a vehicle has been deregistered and exported from Denmark. Based on this, the National Tax Tribunal has confirmed that the Registration Tax Act does not allow additional requirements to be imposed for granting access to a refund.
The Motor Vehicle Agency is therefore not entitled to deny a refund if, for example, VAT rules were incorrectly handled, nor can it require that a vehicle be sold before access to a refund is granted.
The only requirement the Agency can impose is that the vehicle is deregistered in the Motor Vehicle Register and that the dealer can document that the vehicle has physically left Denmark. This also applies today, where the Agency handles each refund application individually.
Regarding the requirement to provide documentation that the vehicle has physically been exported from Denmark, there is no obligation to submit a specific type of documentation.
Dealers must be careful to avoid errors in CMR transport documents or situations where a buyer is subsequently issued temporary plates for a vehicle that has already been exported. In such cases, the burden of proof shifts to the dealer to show that the vehicle was indeed exported at the time it was delivered to the buyer.
Even though the Agency is aware that it issues temporary plates for exported vehicles, the burden of proof regarding the timing of export falls on the dealer who applied for the registration tax refund.
It is therefore crucial to ensure that the transporter who moved the vehicles out of the country can document the exact time and place where the vehicles were unloaded, especially if temporary plates are subsequently issued.
Under the Registration Tax Act, a refund may be denied if the applicant cannot document that the vehicle was exported within three months. It is therefore particularly important to ensure that the export documentation is sufficient.
Under current practice, a vehicle is considered exported only when it is documented as registered in another country, especially if there are errors in the CMR document or if temporary plates are subsequently issued. If registration occurs more than three months after export, the dealer may lose the right to a refund under the amended Registration Tax Act.
It is therefore essential to focus on whether the documentation of export is sufficient.
If you have problems with a decision regarding export refunds, Bachmann/Partners Law Firm is happy to discuss your case with you.
For further information, please contact Diana Mønniche at tel. 20 71 78 62 / dme@bachmann-partners.dk or Kristine Holmgaard Eriksen at tel. 30 12 82 25 / khe@bachmann-partners.dk.
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