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Skal man være ejer af et køretøj for at få udbetalt godtgørelse for registreringsafgift, når et køretøj eksporteres? Nej, siger Landsskatteretten efter en sag, der fastslår, at de såkaldte selvanmeldere sagtens kan søge om eksportgodtgørelse – også selv om den legale ejer af køretøjet er et andet firma eller en person. Det viser en sag, som AutoBranchen Danmarks samarbejdspartner og advokat Diana Mønniche fra Bachmann/ Partners har ført.

Sagen handlede om to selskaber, hvor det ene som selvanmelder søgte om eksportgodtgørelse på vegne af et andet firma. Det mente Motorstyrelsen dog var et brud på lov om registreringsafgift, men Landskatteretten havde en anden opfattelse.

Derfor kunne der søges på andre vegne

Selv om selvanmelderen i sagen søgte om godtgørelse på vegne af et andet firma, tilfaldt eksportgodtgørelsen i sidste ende køretøjets legale ejer. Af den årsag var registreringsafgiftsloven overholdt. Ida Nynne Daarbak Reislev, jurist hos AutoBranchen Danmark, supplerer:

“Så længe den udgift, der har været i forbindelse med registreringsafgiften, tilfalder ejeren i sidste ende, er alle aftaleretslige regler med afsæt i denne sag overholdt. Sagen har principiel karakter, da styrelsen indtil nu har været af den opfattelse, at det kun var den legale ejer, der kunne søge om eksportgodtgørelse, og styrelsen har derfor afvist mange anmodninger herom, hvor det var en anden end den legale ejer, som søgte om eksportgodtgørelsen. Derfor skal skattemyndighederne efter min vurdering ændre praksis og tage tidligere afgørelser om af egen drift”, siger Ida Nynne Daarbak Reislev fra AutoBranchen Danmark.

Tag sager op med styrelsen

Hvis I som firma, eller jeres samarbejdspartner, skulle være endt i samme situation som de to selskaber i sagen, opfordrer AutoBranchen Danmark til, at man straks tager fat i Motorstyrelsen.

“Hvis styrelsen tilbageholder registreringsafgift eller stiller krav om tilbagebetaling i en lignende sag, hvor en selvanmelder har søgt om godtgørelse på vegne af ejeren af køretøjet, bør sagen tages op, og denne nye praksis bør følges. Det er dog yderst vigtigt, at alle parter i sagen kan dokumentere, at godtgørelsen rent faktisk er endt hos den legale ejer af køretøjet”, siger Ida Nynne Daarbak Reislev.

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Brug for hjælp til et juridisk område?

[/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_builder_container hundred_percent=”no” hundred_percent_height=”no” hundred_percent_height_scroll=”no” hundred_percent_height_center_content=”yes” equal_height_columns=”yes” menu_anchor=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” status=”published” publish_date=”” class=”” id=”” link_color=”#002663″ link_hover_color=”#002663″ border_color=”#f7f7f7″ border_style=”solid” margin_top=”” margin_bottom=”” padding_top=”” padding_right=”” padding_bottom=”” padding_left=”” gradient_start_color=”” gradient_end_color=”” gradient_start_position=”0″ gradient_end_position=”100″ gradient_type=”linear” radial_direction=”center center” linear_angle=”180″ background_color=”#f7f7f7″ background_image=”” background_position=”center center” background_repeat=”no-repeat” fade=”no” background_parallax=”none” enable_mobile=”no” parallax_speed=”0.3″ background_blend_mode=”none” video_mp4=”” video_webm=”” video_ogv=”” video_url=”” video_aspect_ratio=”16:9″ video_loop=”yes” video_mute=”yes” video_preview_image=”” filter_hue=”0″ filter_saturation=”100″ filter_brightness=”100″ filter_contrast=”100″ filter_invert=”0″ filter_sepia=”0″ filter_opacity=”100″ filter_blur=”0″ filter_hue_hover=”0″ filter_saturation_hover=”100″ filter_brightness_hover=”100″ filter_contrast_hover=”100″ filter_invert_hover=”0″ filter_sepia_hover=”0″ filter_opacity_hover=”100″ filter_blur_hover=”0″ type=”flex” flex_align_items=”stretch” border_sizes_top=”35px” border_sizes_bottom=”35px” border_sizes_left=”0px” border_sizes_right=”0px”][fusion_builder_row][fusion_builder_column type=”1_2″ layout=”1_2″ spacing=”” center_content=”no” link=”” target=”_self” min_height=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” hover_type=”none” border_color=”” border_style=”solid” border_position=”all” border_radius=”” box_shadow=”no” dimension_box_shadow=”” box_shadow_blur=”0″ box_shadow_spread=”0″ box_shadow_color=”” box_shadow_style=”” padding_top=”” padding_right=”” padding_bottom=”” padding_left=”” margin_top=”” margin_bottom=”” background_type=”single” gradient_start_color=”” gradient_end_color=”” gradient_start_position=”0″ gradient_end_position=”100″ gradient_type=”linear” radial_direction=”center center” linear_angle=”180″ background_color=”” background_image=”” background_image_id=”” background_position=”left top” background_repeat=”no-repeat” background_blend_mode=”none” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=”” filter_type=”regular” filter_hue=”0″ filter_saturation=”100″ filter_brightness=”100″ filter_contrast=”100″ filter_invert=”0″ filter_sepia=”0″ filter_opacity=”100″ filter_blur=”0″ filter_hue_hover=”0″ filter_saturation_hover=”100″ filter_brightness_hover=”100″ filter_contrast_hover=”100″ filter_invert_hover=”0″ filter_sepia_hover=”0″ filter_opacity_hover=”100″ filter_blur_hover=”0″ last=”false” border_sizes_top=”0″ border_sizes_bottom=”0″ border_sizes_left=”0″ border_sizes_right=”0″ first=”true” spacing_right=””][fusion_text columns=”” column_min_width=”” column_spacing=”” rule_style=”default” rule_size=”” rule_color=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]

Her søger du efter et emne ⬇

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Prøv: fortrydelsesret, annoncer, formularer eller lignende … 

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Eller går til oversigt over alle emner ⬇

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Alle vores juridiske ekspertområder oplistet … 

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Seneste nyheder

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