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