Law Amending The Law On Water Supply, Etc. And Act On Environmental Objectives, Etc. For Water Bodies And International Nature Protection Areas (Regulation Of Fee To Drinking Water Protection, Etc.)

Original Language Title: Lov om ændring af lov om vandforsyning m.v. og lov om miljømål m.v. for vandforekomster og internationale naturbeskyttelsesområder(Regulering af afgift til drikkevandsbeskyttelse m.v.)

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Law on the amendment of the law on water supply, etc., and the environment for environmental objectives and so on for aquatic bodies and international nature protection areas

(Regulation of charges for drinking water protection and other duties)

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1

In accordance with the law on water supply, etc., cf. Law Order no. 1026 of 20. October 2008, the following changes are made :

1. The following section 23 is inserted :

" Chapter 4 a

Devenried to drinking water protection

Taxable basic water recovery and the amount of the tax

§ 24. Following the rules laid down in this Chapter, a tax per year shall be levior m 3 ground water of 30,5 øre in 2009-level of authorisations for the abstraction of groundwater, as announced in section 20 and of water abstraction pursuant to section 86.

Paragraph 2. Of the total tax,

1) 21,9 cents to cover the environmental ministry's expenditure on tasks covered by the environmental target slop, section 8 (a) and the costs of administering the tax administration for the collection, cf. ~ 24 e, and

2) 8.6 øre to cover the municipalities ' costs for the taking of tasks by creating and leading a coordination forum, cf. section 12, preparation of action plans for designated action areas, cf. § 13, and the management of the municipal management board with the collection and reporting of data, cf. § 24 d.

Paragraph 3. The rates are regulated annually by the published proposal for the Finance Bill fixed at the rate of the general price and wage index, with a level correction. This regulation is deduct annually 2%. in the state part of the tax as a result of productivity improvements in the governmental task handling. Both rates are also regulated by an annual increase in compensation for the reduction of the quantity of water due to the taxable amount of water, which shall be reduced by 1,5%. annually from a level of 640 million. m 3 in 2006.

Tax Base

§ 24 a. Global water-supply installations must pay a tax after section 24 of the annual amount of intake, which is associated with the plant per unit. 1. In January of the collection wound, the authorisation or authorisations shall appear after section 20.

Paragraph 2. Owners of general water supply plants covered by Section 20, which, after paragraph 86 does not require authorisation, shall have to pay a tax on paragraph 20. 1 of the average recovery has been achieved for the years 2004-2008.

§ 24 b. Other water-mining plants must pay a fee after section 24 of a third of the permitted annual amount of intake, which shall be associated with the installation per unit. 1. In January of the collection wound, the authorisation or authorisations shall appear after section 20.

Paragraph 2. Where one or more water intake plants are subject to paragraph 1. 1 has the same owner and the total allowable annual quantity of intake per caption. 1. In January, the collection wound exceeds 25,000 m 3 , the charge of a third of a third of 25,000 metres is paid 3 .

Paragraph 3. Owners of plants for the abstraction of groundwater covered by Section 20, which do not require authorisation, shall pay a tax in accordance with paragraph 1. 1 and 2 of the average recovery have been achieved for the years 2004-2008.

Tax Exclution

§ 24 c. Owners of a water intake plant with a maximum of 6,000 m³ of groundwater per annum shall not be required to pay a tax.

Paragraph 2. Owners of the basic water abstraction in section 20, which do not require authorisation, shall not pay a tax after paragraph 24 if the average abstraction for the years 2004-2008 is not more than 6 000 m, 3 per Years.

Local authorities ' reporting of information

§ 24 d. The local authorities shall report every year to the database for groundwater, drinking water, raw materials, environment and geotechnical data, Jupiter database, information on :

1) water-ingers, for which no later than 1. the year in question shall be authorised under Section 20 and the annual allowable amount of the entry in force,

2) water intake plants covered by section 20, which, after section 86 does not require authorisation, and the mean entry quantity for the years 2004-2008,

3) the water intake point of the installation (company type),

4) the owner's CVR or CPR number and name and address ; and

5) other information provided for in paragraph 1. 3.

Paragraph 2. The local authority shall report at the latest by 15. In January, they shall be set 1 mentioned information.

Paragraph 3. The Minister for the Environment may, after negotiating with the tax minister, lay down rules on the detailed content of the report, including the information to be reported. The Minister for the Environment, Public Health and Consumer Policy may lay down rules that the reporting must be carried out in a special format, including that notification must be carried out electronically, and on other technical requirements and derogations from these.

Other provisions

§ 24 e. The customs and tax administration shall take a decision on the amount of the tax and shall charge the taxable amount payable for payment.

Paragraph 2. For the calculation and collection of charges, the customs and tax administration information shall record the information database in the Jupiter database, cf. § 24 d.

§ 24 F. The tax period is the calendar year. The levy shall be paid once a year and shall be payable on the 1. April. Last timely payment time is 15 days after the due date.

§ 24 g. The duty shall be responsible for the person who is the owner of the plant on 1. of January in the collection wound, cf. ~ ~ ~ 24 a and 24 b ~

Paragraph 2. The plant has been transferred to a new owner without it being notified to the municipal management board or customs and tax administration accompanied by the documentation before 1. In January of the collection wound, customs and tax administration shall levy the levy from the owner so far.

Paragraph 3. The levy shall not be adjusted as a result of change or termination of an entry permit in the course of the collection wound, just as the levy is not repaid in the case of ownership change.

Fees, interest and exemption for this

§ 24 h. sections 6, 7 and 8 of the levying of taxes and duties, etc. shall apply mutatis muted to the levying of levies under this law.


§ 24 i. The tax authorities ' s decisions on taxation under section 24 to 24 c may be claimed within three months of the receipt of the decision to the Country tax court.

Paragraph 2. Chapter 16 of the Treasuer Code of the Treasuer Code and so on to the Agricultural Code and Chapter 19 on Cost Allowance shall apply to such complaints.


§ 24 j. The tax minister may lay down detailed rules for the collection of the levy, including that payment must be made electronically. `

2. I § 52 A (3) (a) ONE, FOUR. pkt., changes " fees, cf. § 52 c "to :" charges, cf. ~ ~ ~ 24 a and 24 b. "

3. § 52 c revoked.

§ 2

In the case of environmental targets and so on for water bodies and international natural protection areas (the environmental target sloven), cf. Law Order no. 1028 of 20. October 2008, the following changes are made :

1. The following section 8 is inserted :

' drinking water resources

§ 8 a. For every water district

1) designating areas with special drinking water interests ;

2) the areas of drinking water are designated ;

3) map areas with special drinking water interests and inland-winding-up countries outside these,

4) the parts of the areas referred to in paragraph 1 shall be designated. 3 those areas which are particularly sensitive to one or more types of pollution (sensitive areas of interest), indicating the nature of or which types of contamination they are considered to be sensitive to ; and

5) are designated areas on the basis of an assessment of land use, pollution threats and the natural protection of water resources, where special efforts to protect the water resources are necessary to ensure the drinking water interest ; (Intervention areas). "

2. The heading for Chapter 12 ITREAS :

"Tax for mapping, etc, etc."

3. § 35 ITREAS :

" § 35. To cover the costs incurred by the Ministry of the Environment, it shall be subject to a charge per charge per year. m 3 taxable groundwater according to the rules of Chapter 4 of the water supply law. ` ;

4. Annex 2, Part A, nr. 3, ITREAS :

" 3) A designation of areas with special drinking water interests, areas of drinking water interests, sensitive areas of income and intervention areas. `

§ 3

Paragraph 1. The law shall enter into force on 1. January, 2009.

Paragraph 2. Storage for the water supply law, section 52 c (3) ; FOUR, THREE. a point where the request for exemption from the fee has been received before 1. In January 2009, the local authorities shall be finalised according to the rules in force in the current rules.

Paragraph 3. The adjustments, cf. the water supply law, section 24 (4) ; 3, shall be made the first time with effect for the year 2010.

Paragraph 4. For the year 2009, the information is reported, cf. the section 24 of the water supply services, but not later than 15. April 2009.

Paragraph 5. The tax, cf. Article 24 (f) of the water supply law, for 2009, shall not be due to payment on the first 1. July, 2009.

Paragraph 6. The charges are charged to and by 2017.

Paragraph 7. From the 1. January 2016 shall constitute the total annual tax after the provisions of Article 24 (4) of the water supply law. 1, 8.6 øre (2009-level). The rate shall be regulated annually by the rules of section 24 of the water supply law. 3. The levy shall be used solely for the purposes set out in section 24 (4) of the water supply law. 2, no. 2, as drawn up by this law.

The one in Marselisborg Castle, the 27th. December 2008 MARGRETHE R / Troels Lund Poulsen