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Act on amending Laws related to waste and raw material taxation, carbon dioxide taxation on certain energy products, electricity taxation and various other laws (No. 903 of 2013).

Type of law

This Act partly amends Acts related to energy production taxation provisions - in particular the reduction of taxes on commercial electricity, elimination of CO2 tax on industrial electricity, reduction of energy taxes on processing of fuels, amendment on hazardous waste disposal stockpiling, reduction of VAT credit terms and additional subsidy for existing industrial heat-power plants.
Appendix 1 Rates for article 2, sections 1-2, 4.
Appendix 2 Rates for article 6, sect. 1 of Electricity Tax Act.
Appendix 3 Rates related to electricity cartridge system in Electricity Tax Act.
Date of text
Entry into force notes
1 January 2014. Articles 4 (Nos. 2-3) art. 5 (Nos. 2-3) art. 6 (Nos. 2-3) enter into force on 1 January 2015. Ministry of Climate and Environment shall decide on the entry into force of article 8 related to Act No. 279.
This Act has been notified in accordance to the European Parliament and Council Directive 98/34 /EC (Transparency Directive).
Source language


Legislation Amendment
Original title
Lov om ndring af affalds- og r stofafgiftsloven, lov om kuldioxidafgift af visse energiprodukter, lov om afgift af elektricitet, momsloven og forskellige andre love.