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Electricity Tax Act.

Country/Territory
Germany
Document type
Legislation
Date
1999 (2017)
Source
FAO, FAOLEX
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); Compensation of tax for certain proceedings (9a);Tax exemption for enterprises (9b); Tax exemption, refund, compensation (10); Empowerment (11); Enactment of legislation (12); Issue of ordinance and administrative provisions (13); Application provisions (14). One Annex is enclosed.

Full text
German
Website
www.bmj.de

References - Legislation

Amended by

Act amending the Energy Tax act and Electricity Tax Act.

Legislation | Germany | 2012

Keyword: Energy conservation/energy production, Hydropower generation

Source: FAO, FAOLEX

Bio-Fuel Quota Act.

Legislation | Germany | 2006

Keyword: Energy conservation/energy production, Environmental standards, Renewable energy, Bioenergy, Biofuel, Tax/levy, Standards, Protection of environment, Pollution control, Ecofriendly products/ecofriendly processes

Source: FAO, FAOLEX