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Electricity Tax Act (No. 1321 of 2020).

Country/Territory
Denmark
Document type
Legislation
Date
1988 (2020)
Source
FAO, FAOLEX
Subject
Energy
Keyword
Tax/levy Energy conservation/energy production Renewable energy Ecofriendly products/ecofriendly processes Internal trade
Geographical area
Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Northern Europe
Abstract

This Act sets rules on taxation of electricity produced by installations which supply capacity is less than 150 kW. The Act applies to energy produced and consumed on trains, ships, aircrafts or other vehicles by wind power, hydropower, biogas or other renewable energy, including emergency energy production in case normal power supply fails. Furthermore, it applies to renewable energy such as solar power by installation with a supply capacity to a max. of 6 kW per household. Electricity fees for consumption of over 4 000 kWh yearly between 1 July 1999 and 31 December 2001 shall be applied specific costs (art. 8, section 6).

Full text
Danish
Website
www.retsinformation.dk

References - Legislation

Implements

Act amending entry into force date of certain points of the CO2-package (No. 143 of 1992).

Legislation | Denmark | 1992

Keyword: Enforcement/compliance, Coal, Natural gas, Biofuel, Tax/levy, Energy conservation/energy production

Source: FAO, FAOLEX

Amended by

Act amending various Acts related to energy supply, taxation and pollution (No. 722 of 2010).

Legislation | Denmark | 2010

Keyword: Energy conservation/energy production, Renewable energy, Environmental fees/charges, Emissions

Source: FAO, FAOLEX

Act amending various environmental and energy laws (No. 1417 of 2005).

Legislation | Denmark | 2005

Keyword: Tax/levy, Transport/storage, Data collection/reporting, Natural gas, Coal, Oil, Energy conservation/energy production, Environmental fees/charges, Fertilizers/nutrients

Source: FAO, FAOLEX

Act amending various tax laws (No. 825 of 1989).

Legislation | Denmark | 1989

Keyword: Royalties/fees, Energy conservation/energy production, Offences/penalties

Source: FAO, FAOLEX

Act amending the Act on electricity taxation and other Acts (No. 528 of 2008).

Legislation | Denmark | 2008

Keyword: Energy conservation/energy production, Internal trade, Contract/agreement, Enforcement/compliance

Source: FAO, FAOLEX