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Act on taxation of natural gas (No. 312 of 2011).

Country
Type of law
Legislation
Date of original text
Source

Abstract
The Act sets regulations on the taxation of natural gas and town-gas consumption which applies to supply enterprises in Denmark. Import of gas from abroad is also taxable under the Act s regulations. Exempt from taxation is gas imported in vehicles, special standard fuel tanks or as fuel for refrigeration systems and the likes.
Appendix 1 - Central power plants and combined heat and power plants.
Appendix 2 - Rates in adherence to the Natural Gas Tax Act - article 1, section 1.
Appendix 3 - Rates in adherence to the Natural Gas Tax Act - article 1, section 3.
Appendix 4 - Rates in adherence to the Natural Gas Tax Act - article 8, section 4.
Appendix 5 - Rates in adherence to the Natural Gas Tax Act - article 10, section 9.
Appendix 6 - Rates in adherence to the Natural Gas Tax Act - article 10a.
Appendix 7 - Rates in adherence to the Natural Gas Tax Act article 8, sections 10 and 11, articles 10b, 10c and 10d.
Appendix 8 - EU minimum tax.
Date of consolidation/reprint
Notes
Consolidated version of Act No. 298 of 3 April 2006.
Repealed
No
Source language

English

Legislation Amendment
No
Original title
Bekendtg relse af lov om afgift af naturgas og bygas.