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Energy Tax Act.

Pays/Territoire
Allemagne
Type du document
Législation
Date
2006
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