This content is exclusively provided by FAO / FAOLEX

Electricity Tax Act.

Country
Type of law
Legislation
Date of original text
Source

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.
Date of consolidation/reprint
Notes
The present Act is consolidated as of 27 August 2017.
Repealed
No
Source language

English

Legislation Amendment
No
Original title
Stromsteuergesetz.