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Nuclear Fuel Tax Act (KernbrStG).

Pays/Territoire
Allemagne
Type du document
Législation
Date
2010 (2015)
Source
FAO, FAOLEX
Sujet
Énergie
Mot clé
Procédures judiciaires/procédures administratives Conservation de l'énergie/production de l'énergie Énergie nucléaire Infractions/sanctions Taxe/impôt
Aire géographique
Alpes, Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Mer du Nord, Atlantique du Nord-Est, Europe du Ouest
Entry into force notes
This Act comes into force on 1st. January 2011.
Résumé

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.

Texte intégral
Allemand
Site web
www.gesetze-im-internet.de