The present Act regulates the taxes and levies of consumption of electricity in Germany. The text consists of 12 articles as follows: Tax objects, tax district (1); Definition of terms (2); Tax rate (3); Permits (4); Tax liability (5); Illegal abstraction of electricity (6); Electricity capacity (7); Tax maturity (8); Tax exemption, tax reduction (9); Compensation of tax for certain proceedings (9a);Tax exemption for enterprises (9b); Tax exemption, refund, compensation (10); Empowerment (11); Enactment of legislation (12); Issue of ordinance and administrative provisions (13); Application provisions (14). One Annex is enclosed.
The present Act regulates the taxes and levies of consumption of electricity in Germany. The text consists of 12 articles as follows: Tax objects, tax district (1); Definition of terms (2); Tax rate (3); Permits (4); Tax liability (5); Illegal abstraction of electricity (6); Electricity capacity (7); Tax maturity (8); Tax exemption, tax reduction (9); Compensation of tax for certain proceedings (9a);Tax exemption for enterprises (9b); Tax exemption, refund, compensation (10); Empowerment (11); E
The present Act is consolidated as of 27 August 2017.
Title:
Electricity Tax Act.
País:
Alemania
Type of document:
Legislación
Date of original text:
Date of latest amendment:
ECOLEX regions:
ECOLEX URL:
Files:
Repealed:
No