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Electricity Tax Act.

Country/Territory
Germany
Document type
Legislation
Date
1999
Source
FAO, FAOLEX
Original source
Bundesgesetzblatt, Part I, No. 14, 29 March 1999, pp. 378-380.
Subject
Energy
Keyword
Energy conservation/energy production Hydropower generation Authorization/permit Liability/compensation
Geographical area
Alps, Europe, EUROPE AND CENTRAL ASIA, European Union Countries, North Sea, North-East Atlantic, Western Europe
Abstract

The present Act regulates the taxes and levies of consumption of electricity in Germany. The text consists of 12 articles as follows: Tax objects, tax district (1); Definition of terms (2); Tax rate (3); Permits (4); Tax liability (5); Illegal abstraction of electricity (6); Electricity capacity (7); Tax maturity (8); Tax exemption, tax reduction (9); Tax exemption, refund, compensation (10); Empowerment (11); Enactment of legislation (12).

Full text
German
Website
www.bgbl.de