|Shortened title:||Current expensive law|
|Full title:||Current expensive law|
|Right subject:||Tax law|
|Area of application:||Federal Republic of Germany|
|Announcing day:||24. March 1999 (BGBl. I 1999, P. 378)|
|Current version:||29. December 2003 (BGBl. Part I 2003, P. 3076)|
The current expensive law (short: StromStG) is concerning a German tax law the taxation of the current consumption. The total arising is with 6,5 billion " (2005). Currentexpensively belongs to the eco-taxes in such a way specified.
Is currentexpensive by Federal law regulated use of you. The administration is incumbent on the customs authorities, arising is entitled completely to the federation.
- In the German tax area (Federal Republic of Germany without the area of and without the island Helgoland) - transacted the consumption of electric current is taxed. River is defined on the basis the position 2716 of the combined nomenclature.
Unit for the computation is the megawatt hour, on which a regulating of you set is raised from 20,50 ".
For certain intended purposes a release from the tax is intended:
Tax reductions are legally intended for:
The so-called base quantity consumed of 25 MWh for each calendar year is not reduced in these cases. This quantity is to be paid duty with the regulating of you set.
Enterprises, which do not exercise excluding an activity of the producing trade or the land and forestry, are to be classified according to the emphasis of their gainful occupation.
Enterprises of the producing trade have an additional requirement on a tax discharge (decree, refunding or remuneration of the tax) in the context of the peak shaving in such a way specified, whose height orients itself at the tax burden on the one hand and the discharge by the sinking of the employer portion at the old age pension insurance contributions on the other hand.
The majority of the incomes from that currentexpensively flow into the pension scheme. Thus the employer portion at the rates of contribution of old age pension insurance could be lowered (before introduction (1998): 10.15% - after introduction (2005): 9.75%.
By the introduction that currentexpensively experienced the employer thus apart from the load by currentexpensively also the discharge in the old age pension insurance. And discharge are charged with one another and the remaining remaining remainder load to 95% is recompensed. In the result enterprises of the producing trade are not loaded therefore as well as with currentexpensive.
Who carries river out as supply enterprises (feeds) or as self-producers river to the use for one's own requirements to infer wants, a permission of the general customs office needs. Person liable to pay the tax in these cases is then the permission owner.
Also for the cases of the reduction for the producing trade and/or the land and forestry a permission of the general customs office is prescribed. For practical reasons it was specified that the entire quantity consumed is to be paid duty first the control item from 12,30 EUR, reduced by the servicer with, to. The difference between the regulating of you set the control item of 12,30 EUR, reduced by 20,50 EUR and, amounts to 8.20 EUR for 1 MWh. To deliver for this difference (max. 25 MWh x 8.20 " = 205 ") will the enterprise people liable to pay the tax and has for it a tax registration.
Last the latter will refer, your river from an area outside of the tax area to the person liable to pay the tax, by the withdrawal of the river in the tax area.
The tax results also from the fact that illegally river is taken out of the supply network. Person liable to pay the tax is, who infers illegally river.
Likewise the tax can develop, if an enterprise of the producing trade refers river with reduced control item (due to a permission for the tax-privileged withdrawal) and this favoured river on third (legally independent units) (far) carries out, are however not entitled which the river to refer manager-moderately. This circumstance is not conscious to many permission owners and partly leads to enormous demands for tax oh in case of becoming known.
In the long run the tax results also from the fact that self-producers take river to the power consumption out of the net. Person liable to pay the tax is the self-producer.
Is currentexpensive the recent indirect tax in Germany. In the context of the law to the entrance into the ecological tax revision it was only introduced on 01 April 1999 into Germany. With the law relating to financial policy and environmentalpolitical purposes should be linked, because on the one hand the lowering of the social insurance contributions - keyword ancillary wages - was planned, while on the other hand the consumers should be pushed toward the introduction of the tax to energy saving measures. Also the further promotion of the active-native energies by the appropriate tax exemption was a goal of the tax law.
Like coffee-expensively and the oil tax on natural gas belonged the those currentexpensively not to the consumption taxes harmonized within the European Union. It is not subject thus also the European Union-uniform, landspreading monitoring, which applies to the harmonized consumption taxes.
Regulating of you set:
reduced control item for night storage heaters:
reduced control item for traction current/driving:
reduced control item for producing trade (above base consumption):
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