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.)
WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed:
The Danish Parliament has adopted and we know Our consent confirmed the following law:
Of the law on water supply, etc., see. lovbekendtgørelse nr. 1026 by 20. October 2008, shall be amended as follows:
1. Pursuant to section 23 shall be inserted:
» Chapter 4 a Charge for drinking water protection
Taxable groundwater abstraction and fees
§ 24. According to the rules laid down in this chapter shall be collected annually a charge per m3 groundwater at 30.5 ear in 2009-the level of permissions for the abstraction of groundwater granted under section 20, as well as of water abstraction in the meaning of section 86.
(2). Of the total fee is applied
1) 21.9 ear to coverage of the Environment Ministry's expenses for tasks within the scope of environmental targets as well as § 8 (a) of the Customs and tax administration administrative expenditure relating to the collection, see. paragraph 24 (e), and
2) 8.6 ear to cover municipal expenditure to perform tasks by creating and chairing a coordination forum, see. section 12, preparation of action plans for designated areas of activity, without prejudice. section 13, and the Municipal Board's administration associated with the collection and reporting of data, see. section 24 d.
(3). The rates will be adjusted annually with the in the successively published proposal for a budget rate fixed for the general price-and lønindeks of level correction. This regulation is deducted annually, 2% in the governmental part of the charge as a result of productivity improvements in the governmental task representation. Both rates are regulated also with an annual increase to compensate for the reduction in the taxable amount of water, which in the calculations shall be reduced by 1.5% per year from a level of 640 million. M3 in 2006.
section 24 (a). The owners of the General water supply systems must pay tax under section 24 of the annual quantity in relation to the reclamation plant per 1. January in additional year appears from the permit or permits pursuant to section 20.
(2). Owners of the General water supply installations covered by section 20, as under section 86 does not require authorization, shall pay the tax in accordance with paragraph 1 of the average abstraction of a fixed amount for the years 2004-2008.
section 24 (b). Owners of other water reclamation plants must only pay tax pursuant to section 24 of the one-third of the maximum annual amount related to the reclamation plant per 1. January in additional year appears from the permit or permits pursuant to section 20.
(2). If one or more water reclamation plants covered by paragraph 1 has the same owner and the total allowable annual reclamation quantity per 1. January in additional year exceed 25,000 m3, paid only fee of one-third of 25,000 m3.
(3). Owners of installations for the extraction of groundwater, subject to section 20, as under section 86 does not require authorization, shall pay the tax in accordance with paragraphs 1 and 2 of the average abstraction of a fixed amount for the years 2004-2008.
§ 24 c. Owners of water reclamation plant with a maximum abstraction of a maximum of 6,000 m³ of groundwater annually do not pay tax.
(2). Owners of installations for the extraction of groundwater, subject to section 20, as under section 86 does not require permission, do not pay tax pursuant to section 24, if the average level of abstraction of a fixed amount for the years 2004 to 2008 is at a maximum of 6,000 m3 per year.
Local government reporting of information
§ 24 d. Councillor shall report each year to the database for groundwater, drinking water, raw materials, environmental and geotechnical data, Jupiter database, information about
1) water reclamation plant, which by 1. January of the year concerned is authorised under section 20, and the annual allowable volume reclamation
2) water reclamation plants subject to section 20, as under section 86 does not require permission, and the average recovery amount for the years 2004-2008,
3) water reclamation plant with purpose (type of business),
4) owner's registration or social security number and name and address and
5) other information determined in accordance with paragraph 3.
(2). The Municipal Council shall transmit by 15. January the information referred to in paragraph 1.
(3). The Minister of the environment may, after negotiation with the tax Minister lay down rules about notification details, including what information should be reported. The Minister may lay down rules to the effect that reporting must be carried out in a special format, including the reporting must be done electronically, and on other technical requirements and a derogation from these.
§ 24 e. Customs and tax administration decides on fees charged to the taxable person and the amount due for payment.
(2). To use for the calculation and collection of the levies shall request the Customs and tax administration information in Jupiter database, see. section 24 d.
paragraph 24 (f). The tax period is the calendar year. Fee is payable once a year and shall be due and payable on 1. April. Last timely payment time is 15 days after the due date.
§ 24 g. chargeable shall be the responsibility of the person who is the owner of the installation 1. January in the collection year, see. § § 24 (a) and 24 (b).
(2). The facility is transferred to a new owner, without that it is notified to the local authority or the Customs and tax administration attached documentation before the 1. January of this year, the customs-tax collection and tax administration charge fee of the previous owner.
(3). Levy is governed not as a result of modification or termination of a reclamation authorized during the collection year, like tax not refunded in case of change of ownership.
Fee, interest and an exemption for this
§ 24 h. §§ 6, 7 and 8 of the law on the levying of taxes and duties, etc. shall apply mutatis mutandis to the levying of charges in accordance with this law.
section 24 of the Customs and tax administration decisions of questions about tax in accordance with §§ 24-24 (c) may, within 3 months from the date of receipt of the decision be appealed to the national tax Tribunal.
(2). Tax forvaltningslovens Chapter 16 on complaint, etc. to the national tax Tribunal and chapter 19 on cost reimbursement shall apply to such complaints.
§ 24 j. tax Minister may lay down detailed rules concerning the levying of the charge, including that the deposit must be carried out by electronic means. '
2. In section 52 (a) (1), 4. paragraph, the words ' the fees regulation. § 52 c ': ' charges, see. § § 24 (a) and 24 (b). ' 3. § 52 (c) is repealed.
The law on environmental objectives, etc. for water bodies and international nature protection areas (environmental target practice law), see. lovbekendtgørelse nr. 1028 of 20. October 2008, shall be amended as follows:
1. Pursuant to section 8 shall be inserted:
» Identification of drinking-water resources
section 8 (a). For each water district
1) designated areas with special interests, drinking water
2) designated areas with drinking water interests,
3) mapped areas with special interests and indvindingsoplande for General drinking water water supplies outside these,
4) designated the strands within the in no. 3, those areas which are particularly sensitive to one or more types of pollution (sensitive reclamation areas), with an indication of which or what types they are considered sensitive to contamination, and there
5) designated areas on the basis of an assessment of land use, pollution threats and the natural protection of water resources, where a special effort for the protection of water resources is necessary to safeguard the interests of drinking water (priorities). '
2. The title of Chapter 12 is replaced by the following: ' Tax mapping, etc. '
3. section 35 shall be replaced by the following: ' section 35. To cover the expenses associated with the Ministry of the environment of section 8 (a) mapping a fee will be charged per m3 taxable groundwater in accordance with the provisions of the Water Act Chapter 4 (a). '
4. Annex 2, part A, no. 3, is replaced by the following: ' 3.) A designation of areas with special interests, areas with drinking water drinking water interests, sensitive reclamation areas and areas of action. '
(1). The law shall enter into force on the 1. January 2009.
(2). Proceedings under the Water Act § 52 (c) (4) 3. point where the request for an exemption from the fee are received before 1 January 2002. January 2009, finalized by the Municipal Council in accordance with the existing rules.
(3). The adjustments referred to in article 6. water supply Act section 24, paragraph 3, shall be carried out for the first time with effect for 2010.
(4). For the year 2009 are reported information, see. water supply Act section 24 d, but not later than the 15. April 2009.
(5). The levy referred to in article 6. water supply Act § 24 (f), however, the first payment is due for 2009 1. July 2009.
(6). The charges levied to 2017.
(7). From the 1. January 2016 represents the total annual fee after water supply section 24, paragraph 1, 8.6 ear (2009-level). The rate is adjusted annually in accordance with the provisions of the Water Act, section 24, paragraph 3. The tax is used solely for the purposes set out in the water supply Act section 24, paragraph 2, no. 2, as amended by this Act.
Given at Marselisborg Palace, 27. December 2008 MARGRETHE r./Troels Lund Poulsen