811.5129 Motor Vehicles/3
The Banish Minister (Brun) to the
Secretary of State
Washington, February 2, 1929.
No. 14
Sir: Referring again to your reply-letter of
October 27, 1928, in regard to taxation in this country of automobiles
and exemption from such taxation of the automobiles of foreign visitors,
I have the honor to state as follows:
[Page 926]
In the last paragraph of your aforesaid letter you expressed the hope,
that the competent Danish authorities, in the light of the information
placed at their disposal, would be prepared to grant reciprocal
treatment to American citizens desiring to drive automobiles in
Denmark.
In this connection I am directed by the Danish Minister of Foreign
Affairs to transmit to you the four copies here enclosed of a Regulation
issued on this subject on January 18, 1929 by the Danish Ministry of
Public Works. It will be seen that this Regulation, in view of the
authorization contained in § 7 No. 1 of the Act No. 143 of July 1, 1927
on taxation of automobiles, etc., exempts from the tax prescribed in the
said paragraph, for a period not exceeding 3 months, (visiting)
automobiles for transportation of persons, built to seat not more than
seven persons including the chauffeur, which belong in the United States
and are registered in the United States as the property of persons
residing in the United States.
A copy of § 7 No. 1 of the said Act is herewith enclosed.
I have [etc.]
[Enclosure 1—Translation12]
Journal N. 371 c.
Circular No. B.
Pursuant to the authority given to the Minister of Public Works in
section 7, paragraph 1, in act No. 143 of July 1, 1927, relative to
tax on motor vehicles, etc., the Ministry, after consultation with
the Ministry of Finance, hereby waives the tax, in accordance with
the said paragraph, on such passenger automobiles belonging in the
United States as are designed to carry not more than 7 persons
including the chauffeur, and are registered in the country in
question as belonging to persons domiciled in that country.
Exemption from taxation is valid only for a period of 3 months, and
therefore the liability to taxation mentioned by sections 1–6 of the
above-named law arises in case the vehicle remains in this country
for more than 3 months.
This proclamation shall go into effect February 1, 1929.
Which is hereby made public, reference being made to the proclamation
of January 28, 1928, on this subject.
Ministry
of Public Works, January 18,
1929.
- J. P. Stensballe
- Ch. Buchwald
Proclamation
relative to
Exemption from taxation in this country of
motor
cars and trailers to same, which belong in the
United
States, and which are used in entering this
country
by persons coming to Denmark from abroad.
[Page 927]
[Enclosure 2—Translation13]
Copy of Act No. 143 of July 1, 1927 on Taxation of
Automobiles, etc.
Section 7, No. 1.
The following taxes shall be paid on motor cars and trailers to same
not belonging in this country, which are used in entering this
country by persons coming to Denmark from abroad, except in the
exceptional cases mentioned in section 1, paragraph 2.
On passenger automobiles, which are designed to carry not more than 7
persons including the chauffeur, and on trailers to passenger
automobiles, 5 kroner for up to 2 days’ driving, 15 kroner for up to
8 days’ driving, and 50 kroner for up to one month’s driving. If the
car does not remain in this country during the whole period for
which the tax is paid, it may be driven in this country later during
the remaining time without payment of a new tax.
On passenger automobiles which are designed to carry more than 7
persons including the chauffeur, on tractors, commercial automobiles
and motor trucks and on trailers to the same, 8 kroner for up to 2
days’ driving, 25 kroner for up to 8 days’ driving, and 80 kroner
for up to 1 month’s driving.
The tax is paid in advance in accordance with rules which shall be
definitely fixed by the Minister of Public Works, after consultation
with the Minister of Finance.
The Minister of Public Works may, however, after consultation with
the Minister of Finance, waive payment of taxes under the present
provision for passenger automobiles belonging in countries which
grant the corresponding exemption from taxes for passenger
automobiles belonging in this country.
