Electricity Tax Act.
Country
Type of law
Legislation
Date of original text
Abstract
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.
Attached files
Web site
Date of consolidation/reprint
Notes
The present Act is consolidated as of 27 August 2017.
Repealed
No
Source language
English
Legislation status
in force
Legislation Amendment
No
Original title
Stromsteuergesetz.