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Nuclear Fuel Tax Act (KernbrStG).

País/Territorio
Alemania
Tipo de documento
Legislación
Fecha
2010 (2015)
Fuente
FAO, FAOLEX
Materia
Energía
Palabra clave
Procedimientos judiciales/procedimientos administrativos Conservación de energía/producción de energía Energía nuclear Infracciones/sanciones Tasa/impuesto
Área geográphica
Alpes, Europa, Europa y Central Asia, Países de la Unión Europea, Mar del Norte, Atlántico Nordeste, Europa Occidental
Entry into force notes
This Act comes into force on 1st. January 2011.
Resumen

The Act provides tax regulations for the nuclear fuel used for the commercial production of electricity and applies in the territory of the Federal Republic of Germany without the territory of Büsingen and without the island of Heligoland. Anyone who operates a plant for the splitting of nuclear fuels for the commercial production of electricity must immediately notify the competent main customs office. The Act provides for the due date of the tax and tax return regulations. Some regulations of this Act including the administrative offences are subject to the Tax Code. The Federal Ministry of Finance is authorized to implement this law. This Act consists of 13 Articles.

Texto completo
Alemán
Página web
www.gesetze-im-internet.de