Energy Tax Act.

Legislation

关键词: Energy conservation/energy production;    Natural gas;    Oil;    Enforcement/compliance;    Fuelwood;   

德国|德语

来源: ECOLEX

【 摘 要 】

The purpose of the present Act is to transpose into German legislation the Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. In particular, the Act establishes general arrangements for the taxation of energy products and electricity. Energy products and electricity are only taxed when they are used as motor or heating fuel, and not when they are used as raw materials or for the purposes of chemical reduction