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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Promotion of the law on water supply, etc., and the environment for aquatic and international waters and international nature protection areas

(Adjustment of Tax To drinking water protection, etc.)

VI MARGRETHE ON THE ANIT, by God's grace, Denmark's Queen, make sure :

Parliament has approved and we know that the following law has been approved by Parliament :

§ 1

In the Act of Water Supplies, etc., cf. Law Order no. 1026 of 20. October 2008, the following changes are made :

1. After section 23 is inserted :

" Chapter 4 a

Tax to drinking water protection

Taxable Basic Water Recovery and Tax Size

section 24. After the rules in this chapter are charged annually a tax per. m3 ground water at 30.5 øre in 2009-level of authorisations for the abstraction of groundwater, as announced in section 20 and of water abstraction under section 86.

Stk.  2. Of the total tax is used

1) 21,9 øre to cover the environmental ministry's expenditure on tasks covered by the environmental target slop's § 8 a and customs duties, and the costs of the tax administration for the management of the collection, cf. section 24 e, and

2) 8.6 øre to the coverage of the municipalities ' expense for tasks taking care 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. section 24 d.

Stk.  3. The rates are regulated annually with the annual published proposal for the Finance Bill set for the general price and wage index of the 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. m3 in 2006.

Tax Base

§ 24 a. Owners of general water supply plants must pay a tax after section 24 of it. annual winding up, which is linked to the plant by the plant ; 1. In January of the collection wound, the authorization or permission shall be specified after section 20.

Stop.  2. Owners of general water supply plants covered by Section 20, which do not require authorisation, shall pay a tax pursuant to paragraph 20.  1 of the average abstraction for the years 2004-2008.

§ 24 b. Owners of other water intake plants must pay a tax after paragraph 24 of a third of the permitted annual the amount of entry in respect of the plant, which is linked to the plant. 1. In January of the collection wound, the authorization or permission shall be specified after section 20.

Stop.  2. If one or more water intake plants are covered by paragraph 1  1 has the same owner and the total allowable annual quantity of intake per caption. 1. In January the collection year exceeds 25,000 m3, the charge of a third of a third of 25,000 m3.

Stk.  3. Owners of installations for the abstraction of groundwater covered by Section 20, which do not require authorisation, shall pay a tax pursuant to paragraph 20.  1 and 2 of the average abstraction made up for the years 2004-2008.

Tax Exemption

§ 24 c. Owners of a water intake plant with a permitted abstraction of not more than 6,000 m³ of groundwater per annum should not be paid per annum.

Stop.  2. Owners of installations for the abstraction of groundwater covered by 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 metres of 3 per year.

Local authorities ' reporting of information

section 24 d. The local authority's authorities are reporting every year to the database for ground water, drinking water, raw materials, environment and geotechnical data, the Jupiter database, details of

1) water intake plants to which no later than 1. January of that year has been granted consent after 20, and the annual allowable entry quantity,

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

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

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

5) other information as provided for in paragraph 3.

Stk.  2. The municipality Board shall report by 15. In January, they shall be set  1 mentioned information.

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

Other provisions

§ 24 e. Tax management decisions on the size of the tax and charges payable on the taxable amount for payment.

Stk.  2. For use of the calculation and collection of taxes, the customs and tax administration shall collect information in the Jupiter database, cf. section 24 d.

section 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.

section 24 g. The tax liability is incumbent to the person who is the owner of the plant on 1. of January in the collection wound, cf. ~ ~ ~ 24 a and 24 b.

Stk.  2. The installation has been transferred to a new owner without it being notified to the municipal management board or customs and tax administration attached documentation prior to the 1. In January of the collection wound, customs and tax administration shall levy the levy from the previous owner.

Stk.  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 Exclusion

§ 24 h. § § 6, 7 and 8 of the laws on the levying of taxes and taxes, etc. shall apply mutatis muted to the levying of charges according to this Act.

">Comments

§ 24 in. The tax administration decisions on tax after section 24-24 c can within three months of the receipt of the decision are claimed to the Country Tax Court.

Stk.  2. Tax Law Chapter 16 on Complacements to the Country Tax Court and Chapter 19 on Cost Allowance applicable to such complaints.

Authorisation

§ 24 j. The Tax Minister may lay down detailed rules for levying the tax, including that payment must be made electronically. "

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

3. § 52 c is hereby repealed.

§ 2

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

1. After Section 8 is inserted :

" Drinking Water Resources

§ 8 a. For each water district

1) designating areas with special drinking water interests

2) designating areas of drinking water interests

3) shall map areas with special drinking water interests and inland water supply countries outside these,

4) the subregions of those in paragraph 1. 3 that are particularly sensitive to one or more types of pollution (sensitive area of wind), indicating which type of contamination they are considered to be sensitive to, and there

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

2. The title of Chapter 12 is replaced by the following text :

"Tax to map-v."

3. § 35 is replaced by the following :

" § 35. To cover the environmental ministry's costs associated with the card-related charge in § 8 a m3 taxable groundwater by the rules of Chapter 4 a of the water supply law

4. Appendix 2, Part A, nr. 3. is replaced by the following text :

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

§ 3

Stk. 1. The Loven enters into force on 1. January, 2009.

Stk. 2. Cases after 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 authority will be processed by the municipalities according to the applicable rules.

Stk. 3. Adjustings, cf. the water supply law, section 24 (4) ; 3, will be performed the first time with effect for the year 2010.

Stk. 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.

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

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

Stk. 7. From 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.

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