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Water Tax Act for the State of Schleswig-Holstein (LWAG).

Pays/Territoire
Allemagne
Sous-division territoriale
Schleswig-Holstein
Type du document
Législation
Date
2013 (2019)
Source
FAO, FAOLEX
Sujet
Eau, Général
Mot clé
Mise en application Infractions/sanctions Taxe/impôt Responsabilité/indemnisation Collecte de données/déclarations Royalties/redevances Eaux souterraines Eaux superficielles Approvisionnement en eau
Aire géographique
Alpes, Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Mer du Nord, Atlantique du Nord-Est, Europe du Ouest
Résumé

This Act provides the water withdrawals that are subject to tax including removal of water from above-ground waters, discharge and removal of groundwater. The Act further identifies the persons who have to pay levy for water use. The Act provides that the tax payers must measure the water extraction and record the measurement results. The declaration on water use by the tax payers should be submitted annually until 1st of March. The Act further lays out the use of tax revenue by the government for water supply. Other provision of the text refers to data processing, application of tax code, legal remedies, penal provisions, and transitional provisions. The text contains 13 Articles and has one attachment.

Texte intégral
Allemand
Site web
www.gesetze-rechtsprechung.sh.juris.de