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Energy Tax Act.

Country/Territory
Germany
Document type
Legislation
Date
2006 (2021)
Source
FAO, FAOLEX
Original source
Bundesgesetzblatt, Part I, No. 33, 19 July 2006, pp. 1534-1561.
Subject
Energy
Keyword
Energy conservation/energy production Natural gas Oil Enforcement/compliance Fuelwood
Geographical area
Alps, Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Western Europe
Abstract

The purpose of the present Act is to transpose into German legislation the Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. In particular, the Act establishes general arrangements for the taxation of energy products and electricity. Energy products and electricity are only taxed when they are used as motor or heating fuel, and not when they are used as raw materials or for the purposes of chemical reduction or in electrolytic and metallurgical processes. On the basis of this principle, the Ordinance sets minimum rates of taxation for motor fuel, motor fuel for industrial or commercial use, heating fuel. The text consists of 67 articles divided into 6 chapters as follows: General provisions (1); Provisions for energy products other than coal and natural gas (2); Provisions for coal (3); Provisions for natural gas (4); Tax relief (5); Final provisions (6).

Full text
German
Website
www.bgbl.de

References - Legislation

Amended by

Act amending the Energy Tax Act.

Legislation | Germany | 2012

Keyword: Energy conservation/energy production, Hydropower generation, Enforcement/compliance

Source: FAO, FAOLEX

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

Act amending the Energy Tax Act.

Legislation | Germany | 2017

Keyword: Energy conservation/energy production, Tax/levy

Source: FAO, FAOLEX