Amendment Of The Electricity Tax Act

Original Language Title: Änderung des Elektrizitätsabgabegesetzes

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2014_I_64/BGBLA_2014_I_64.html

64. Federal law that modifies the electricity Tax Act

The National Council has decided:

The electricity Tax Act, Federal Law Gazette I no. 201/1996, as last amended by Federal Law Gazette I no. 161/2005, is amended as follows:

1. in article 1, paragraph 1 Z 1 is the phrase "within the meaning of § 7 Z 8 of Elektrizitätswirtschaft-and organic law (ElWOG)" by the phrase "in the sense of § 7 para 1 Z 11 of the electricity and organic law 2010 - economic ElWOG 2010, Federal Law Gazette I no. 110/2010 in the current version," replaced.

2. in article 2, the Z 1 reads:



"(1. a) electricity producers, if the home-grown set of electrical energy, which is injected, not in the network itself consumes, not greater than 5 000 kWh per year is;"

b) electricity producers, as far as the electrical energy generated from renewable primary energy sources even not in the network, fed will even consume for the electrical energy per year can be proven even consumed up to an amount of 25 000 kWh per year;"

3. in article 2, the point with a semicolon is replaced at the end of no. 2.

4. in article 3, paragraph 2, the phrase is "within the meaning of § 7 Z 28 ElWOG" by the phrase "in the sense of § 7 para 1 Z 51 ElWOG 2010" replaced.

5. in article 5 the following paragraph 6 and 7 are added:

"(6) the monthly tax liability is not more than 50 euros, she is so year only once for the entire year to be paid.

(7) the total tax due in one year is not higher than 50 euro, so the tax will not be charged."

6. in article 7 the following paragraphs 6 and 7 are added:

"(6) § 2 No. 1 lit. a in the version of Federal Law Gazette I no. 64/2014 to apply to operations after June 30, 2014. Article 2 subpara 1 lit. (b) in the version of Federal Law Gazette I no. 64/2014 for the first time the assessment for the calendar year 2014 to apply.

(7) § para 6 is in the version of Federal Law Gazette I no. 64/2014 on operations after 30 June 2014 to apply 5. § 5 paragraph 7 in the version of Federal Law Gazette I is no. 64/2014 for the first time the assessment for the calendar year 2014 to apply."

Fischer

Faymann