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Generic Tax Name Duty on oil pipeline
Tax name in the national language Olierørledningsafgift (rørledsningsloven)
Tax name in English Duty on oil pipeline
Member State DK-Denmark
Tax in force since 1981/01/01
If abolished, date on which the tax ceases to apply 2013/12/31
Business version date 2014/01/01
Version date 2014/01/03
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Statutory Notice No. 957 of 9 September 2011, but abolished by law no 1636 of 26 December 2013.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

95 per cent of the tariff goes to the central authority. The remaining 5 per cent goes to the company who owns the oil pipeline, “DONG olierør A/S”.

For the companies who have been granted a dispensation from using the oil pipeline, 100 per cent of the tariff goes to the central authority.

 
Geographical Scope

 
Taxpayers

Companies who use the oil pipeline, and also those companies who have been granted a dispensation from using the oil pipeline, see “Basis of assessment”.

 
Tax object and basis of assessment

The calculation of the tariff on the use of the oil pipeline is different for licenses issued prior to 1 January 2004 and licenses issued after the 1 January 2004 (including the Sole Concession).

Licenses issued prior to 1 January 2004:

-The tariff on the use of the oil pipeline is 5 per cent of the value of the extraction of crude oil and condensate.

-The oil pipeline tariff/compensatory fee is deductible from the corporate income tax and hydrocarbon tax bases.

Licenses issued after 1 January 2004 (including the Sole Concession):

-The tariff on the use of the oil pipeline is 5 per cent of the value of the production of crude oil and condensate, until 8 July 2012, after which no tariff/fee is payable.

-The oil pipeline tariff can be offset against hydrocarbon tax but not against the corporate tax and hydrocarbon tax bases.

There is a connection and transport duty, but those companies who have been granted a dispensation from using the oil pipeline, still have to pay the same tariff of 5 per cent of the value of the production of crude oil and condensate.

 
Deductions, Allowances, Credits, Exemptions

See "Basis of assessment".

 
Rate(s) Structure

See "Basis of assessment".

 
Tax due date

The last day for payment is the 15th of the month in which the payment is due. For the companies who have been granted a dispensation, the last day for payment is 30 days after the end of the month in which the payment is due.

 
Tax collector

The tariff is collected by ”DONG olierør A/S”, the company who owns the oil pipeline.

 
Special features

See "Basis of assessment".

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214hb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,336.74 DKK 0.07
2011 2,200.74 DKK 0.12
2010 1,823.57 DKK 0.10
2009 1,430.80 DKK 0.08
2008 2,510.65 DKK 0.14
2007 1,815.30 DKK 0.10
2006 2,155.91 DKK 0.13
2005 2,052.53 DKK 0.13
2004 1,498.35 DKK 0.10
2003 1,142.10 DKK 0.08
2002 1,138.10 DKK 0.08
2001 1,113.60 DKK 0.08
2000 1,400.90 DKK 0.11

Comments