This report concerns the Danish Ministry of Taxation’s monitoring of leasing companies’ settlement of registration tax on leased vehicles. The number of leased vehicles has grown considerably over the past ten years, and the government’s overall revenue generated from leasing makes up approx. DKK 5 billion annually.
The purpose of the study is to assess whether the Ministry of Taxation’s monitoring of the leasing area is satisfactory. The report answers the following questions:
- Has the Motor Vehicle Agency ensured a satisfactory basis for risk-based control in the leasing area?
- Has the Motor Vehicle Agency taken measures to prevent incorrect settlement of registration tax by the leasing companies?
- Has the ex-post control in the leasing area conducted by the Motor Vehicle Agency’s been adequate?
- Has the Motor Vehicle Agency imposed the sanctions available to the agency pursuant to the Registration Tax Act?
Read the introduction and conclusion (PDF)