Energy Tax Act. País/Territorio Alemania Tipo de documento Legislación Fecha 2006 Fuente FAO, FAOLEX Fuente original Bundesgesetzblatt, Part I, No. 33, 19 July 2006, pp. 1534-1561. Materia Energía Palabra clave Conservación de energía/producción de energía Gas natural Hidrocarburos Cumplimiento/aplicación Leña Área geográphica Alpes, Europa, EUROPA Y CENTRAL ASIA, Países de la Unión Europea, Mar del Norte, Atlántico Nordeste, Europa Occidental Resumen 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). Texto completo Alemán Página web www.bgbl.de