Energy Tax Act. Pays/Territoire Allemagne Type du document Législation Date 2006 (2021) Source FAO, FAOLEX Source d'origine Bundesgesetzblatt, Part I, No. 33, 19 July 2006, pp. 1534-1561. Sujet Énergie Mot clé Conservation de l'énergie/production de l'énergie Gaz naturel Hydrocarbures Mise en application Bois de chauffe Aire géographique Alpes, Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Mer du Nord, Atlantique du Nord-Est, Europe du Ouest Résumé 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). Texte intégral Allemand Site web www.bgbl.de Références - Législation Amendé par Act amending the Energy Tax Act. Législation | Allemagne | 2012 Mot clé: Conservation de l'énergie/production de l'énergie, Production d'énergie hydroélectrique, Mise en application Source: FAO, FAOLEX Act amending the Energy Tax act and Electricity Tax Act. Législation | Allemagne | 2012 Mot clé: Conservation de l'énergie/production de l'énergie, Production d'énergie hydroélectrique Source: FAO, FAOLEX Bio-Fuel Quota Act. Législation | Allemagne | 2006 Mot clé: Conservation de l'énergie/production de l'énergie, Normes environnementales, Énergie renouvelable, Bioénergie, Biocarburant, Taxe/impôt, Normes, Protection de l’environnement, Lutte contre la pollution, Éco-produits/processus écologique Source: FAO, FAOLEX Act amending the Energy Tax Act. Législation | Allemagne | 2017 Mot clé: Conservation de l'énergie/production de l'énergie, Taxe/impôt Source: FAO, FAOLEX