Law Amending The Law On Tax On Electricity, The Act On Carbon Dioxide Tax On Certain Energy Products And Various Other Acts (Amendments As A Result Of A Decision In State Aid, Etc.)

Original Language Title: Lov om ændring af lov om afgift af elektricitet, lov om kuldioxidafgift af visse energiprodukter og forskellige andre love(Ændringer som følge af afgørelse i statsstøttesag m.m.)

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=129534

Law amending the Law on tax on electricity, the Act on carbon dioxide tax on certain energy products and various other Acts
(Changes resulting from the decision in State aid mm)
We, Margrethe II, by the Grace of God Queen of Denmark, hereby make known:
the Danish parliament has passed and we have given our Royal Assent to the following Act:
§ 1
in the tax on electricity referred. Legislative Decree no. 421 of 3 May 2006, as amended by § 2 of law No . 1536 of 19 december 2007, § 1 of law no. 528 of 17 June 2008, § 79 of the Act no. 1336 of 19 december 2008, § 1 of law no. 527 of 12 June 2009, is amended as follows :

1. In § 11 paragraph. 6, the following third section .:
'1. and the second section. shall apply mutatis mutandis to cold. "

2. In § 11 paragraph. 7, inserted after point 2 .:
'1. and the second section. shall apply mutatis mutandis to cold. '
§ 2
In the Tax on natural gas and town gas, see. Legislative Decree no. 298 of 3 April 2006, as amended by § 3 of Law no. 1536 of 19 December 2007 § 4 of the law no. 524 of 17 June 2008, § 2 of the law no. 528 of 17 June 2008, § 87 of the law no. 1336 of 19 december 2008, § 11 of law no. 461 of 12 . June 2009 and § 2 of the law no. 527 of 12 June 2009, is amended as follows:

1. In § 8 the following paragraph. 8-12:

"PCS. 8. An energy product that is used directly for the production of an equivalent energy product, are exempt. The exemption applies only to energy products produced at the company's premises. The exemption does not apply to energy products used as motor fuel.

PCS. 9. A proportion of the energy products can qualify under paragraph. 8, in cases where the same plant supplies uses covered by paragraph. 8 other uses in the company when such a distribution can be calculated. § 10 pcs. 5, no. 4 shall apply accordingly.

PCS. 10. For utilized excess heat from the heat and goods to which paragraph. 8 is applicable fee in accordance with the rules for setting up tax refund pursuant to § 10 paragraph. 9-12. The calculation of the tax according to § 10 paragraph. 9, first paragraph. Shall apply rate 62.7 kr. Per. GJ heat. In the period 2010-2014, the rate referred to in Annex 7. The rate is regulated by § 32 of the Act on Energy Tax on Mineral Oil Products, etc.

PCS. 11. For utilized excess own cogeneration plant from heat and goods to which paragraph. 8 is applicable fee in accordance with the rules for setting up tax refund pursuant to § 10 paragraph. 9-12. The calculation of the tax according to § 10 paragraph. 9, 2nd sentence. Shall apply rate 50.1 kr. Per. GJ heat. In the period 2010-2014, the rate referred to in Annex 7. The rate is regulated by § 32 of the Act on Energy Tax on Mineral Oil Products, etc.

PCS. 12. On which consume heat, which is paid in accordance with paragraph. 10 or paragraph. 11, get a refund under the rules for reimbursement of sums in § 10 paragraph. 14. "

2. In § 10 paragraph. 6, the following fourth section .:
"1st, 2nd and 3rd clause. shall apply mutatis mutandis to cold. "

3. In § 10 paragraph. 7, inserted after point 2 .:
'1. and the second section. shall apply mutatis mutandis to cold. "

4. Annex 2-5 repealed, and instead added:

















"Annex 2. Rates of Gas Tax § 1. 2

















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014





Rate of natural gas and town gas


ear / Nm3



227.0


231.1


235.3


239.5


243.8




















Annex 3. Rates for Gas Tax § 1. 3

















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




Rate of gas for motor fuel


ear / Nm3



282.8


288.0


293.1


298.4


303.7




















Annex 4. Rates for Gas Tax § 8 paragraph. 4

















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




Limits for repayment to VAT-registered heat producers


GJ district heating ex works


45.9


46.7


47.5


48.4


49.3





















Appendix 5. Rates of Gas Tax § 10 paragraph. 9

















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




Reduction in repayment in subsequent use of water and heat


GJ heat


52.8


53.9


54.8


44.7


45.5



Reduction in repayment in subsequent use of water and heat produced at the company's own combined heat and power plant


GJ heat


42.3


43.1


43.8


35.7


36.4




















Annex 6. Rates of Gas Tax § 10 a















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




Reduction in repayment


Pct.


7.8


7.7


7.7


















Appendix 7. Rates of Gas Tax § 8 paragraph. 10 and 11, § 10 b, § 10 c and § 10 d


















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




Reduction in repayment in subsequent use of water and heat


GJ heat


57.3


58.4


59.4


60.5


61.6



Reduction in repayment in subsequent use of water and heat produced at the company's own combined heat and power plants


GJ heat


45.8


46.7


47.5


48.4


49.3




















Appendix 8. The EU's minimum taxes









Natural gas and town gas with a lower calorific value of 39.6 megajoules (MJ) / normal m3 (Nm3)


ear / Nm3



4.9






'.





§ 3
In law concerning tax on coal, lignite and coke etc., see. Act no. 1068 of 30 October 2006, as amended, inter alia, at § 4 of the Law no. 1536 of 19 December 2007, § 3 of Law no. 528 of 17 June 2008 and § 2 of the Law no. 461 of 12 June 2009 at the latest, § 3 of Law no. 527 of June 12, 2009, is amended as follows:

1. § 1 reads as follows:

"§ 1. The tax is paid by the calorific value or energy content referred to. However paragraph. 4, in the following products and more:

1) Hard coal, incl. hard coal and coke, furnace coke and coke breeze.

2) Petroleum coke.

3) Brown coal briquettes and lignite.

4) Talolie, wood tar, wood tar oils, vegetable pitch and other products derived from the sap of tree that is used or intended to be used to produce heat.

5) Other goods of heading 2713, 2714 and 2715 in the EU's combined nomenclature, used or intended to be used for producing heat

a) with a water content of at least 27 per cent. and

b) with a water content of less than 27 per cent.

6) The heat produced by the combustion of waste. When waste means waste as defined in the Environmental Protection Act or rules laid down under the Environmental Protection Act.


7) Waste used as fuel to produce heat in the plant. When waste means waste as defined in the Environmental Protection Act or rules laid down under the Environmental Protection Act.

PCS. 2. The tax is for

1) goods referred to in paragraph. 1, Nos. 1-5, 62.7 kr. Per. gigajoule (GJ) (2015 level)

2) heat referred to in paragraph. 1, no. 6, 47.9 kr. Per. gigajoule (GJ) (2015 level) and

3) waste listed in paragraph. 1, no. 7, 33 125 kr. Per. gigajoule (GJ).

PCS. 3. Tax and Customs Administration shall determine the procedures for calculating the calorific value of the items listed in paragraph. 1, Nos. 1-5.

PCS. 4. If registered companies do not make inventory of goods actual calorific value of the goods referred to in paragraph. 1, Nos. 1-5, fee according to their weight. The tax is

1) for the products covered by paragraph. 1, no. 1, 1755 kr. Per. ton (2015 level)

2) for the products covered by paragraph. 1, no. 2, 2068 kr. Per. ton (2015 level)

3) for products covered by paragraphs. 1, no. 3, 1191 kr. Per. ton (2015 level)

4) for products covered by paragraphs. 1, no. 4, 2413 kr. Per. ton (2015 level)

5) for products covered by paragraphs. 1, no. 5, point a, 1,792 kr. Per. ton (2015 level) and

6) for products covered by paragraphs. 1, no. 5, point b, 2,357 kr. Per. ton (2015 level).

PCS. 5. In the period 2010-2014, the rates referred to in paragraph. 2, no. 1 and 2 and paragraph. 4 as listed in Annex 2 and 3. The rates referred to in paragraph. 2, no. 1 and 2 and paragraph. 4, adjusted in accordance with § 32 of the Act on Energy Tax on Mineral Oil Products, etc.

PCS. 6. Carry out a deduction from tax under paragraph. 2, no. 2, see. However paragraph. 5. The deduction is calculated as tax under paragraph. 2, no. 3, divided by 1.25.

PCS. 7. Registered companies' choice of inventory for calorific value or by weight are valid for a period of one year. "

2. § 5 shall read:

"§ 5. Companies that extract or produce taxable goods covered by § 1. 1, Nos. 1-5, must be the chosen calculation method of calculating the taxable amount of goods for a tax period as the amount of taxable products distributed by the company, see. However paragraph. 15. The statement shall also include the company's own use of those taxable items, to the extent that it does not qualify for reimbursement in accordance with § 8 and § 8a.

PCS. 2. Companies covered by § 2. 2, first sentence. That are not fired with a combination of taxable waste and other fuels, calculate the taxable heat, which further fee in accordance with § 1. 2, no. 2, as the heat produced by the combustion of taxable waste. The heat produced is to be measured.

PCS. 3. Companies covered by § 2. 2, first sentence. Who fire with a combination of taxable waste and other fuels, calculate the taxable heat, which further fee in accordance with § 1. 2, no. 2, as the heat produced less energy content of the other fuels multiplied by 0.85. Companies that produce both heat and electricity, calculate the taxable heat as the heat produced. From deducted from the energy content of the other fuels multiplied by 0.85 multiplied by the ratio between on the one hand the heat produced on the other side of the heat produced and the energy content of electricity. Companies which are included in Annex 1 to this Act, which produces both heat and electricity, showdown, however, the taxable hot as the actual energy content of the stoked volume of taxable waste for the facility less the portion required for the production of electricity. This portion is calculated after distribution rules in § 7, paragraph. 1, for works which are included in Annex 1 to this Act. If the energy content of the other fuels, see. 1st and 3rd section. Can not be documented, the energy content mentioned in § 7, paragraph. 1. Companies that carry out the calculation of the energy content of the other fuels actual calorific value, establish or verify the calorific value of each fuel category and, on request, to present supporting documents to the customs and tax administration. The heat produced is to be measured. Furthermore, all the electricity produced measured.

PCS. 4. Companies covered by § 2. 2, first sentence. Who performs the calculation of the taxable heat, which further fee in accordance with § 1. 2, no. 2, should the calculation does not include heat for own consumption when it meets the conditions for refund in accordance with § 8 and § 8a.


PCS. 5. Companies covered by § 2. 2, 2nd sentence. Who have a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas, which are included in Annex 1 of this Act, shall calculate the taxable amount, which is liable for tax in accordance with § 1 , PCS. 2, no. 3, as the actual energy content of the stoked volume of taxable waste for the facility. When producing both heat and electricity, the part of the energy content of the stoked volume of taxable waste, as required for the production of electricity, but not included in the taxable amount. This portion is calculated after distribution rules in § 7, paragraph. 1, for works which are included in Annex 1 to this Act.

PCS. 6. Companies covered by § 2. 2, 2nd sentence. Who have a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas, which are not included in Annex 1 of this Act, shall calculate the taxable amount of which to be taxed according to § 1 piece. 2, no. 3, as the actual energy content of the stoked volume of taxable waste for the facility. When producing both heat and electricity, the part of the energy content of the stoked volume of taxable waste, as required for the production of electricity, but not included in the taxable amount. This portion is calculated after distribution rules in § 7, paragraph. 1, for works that are included in Annex 1 to this Act.

PCS. 7. Companies covered by § 2. 2, 2nd sentence. Who do not have a permit to discharge CO2, cf.. § 9 of the Act on CO2 allowances and are not fired with a combination of taxable waste and other fuels, calculate the taxable amount of which to be paid tax under § 1. 2, no. 3, as the heat produced by the combustion of taxable waste divided by 0.85. If produced both heat and electricity, the taxable amount, however, as the heat produced by the combustion of taxable waste divided by 1.25. If produced both heat and electricity, the taxable amount is also calculated as the sum of the energy content of the produced heat and electricity from taxable waste divided by 0.85 less the energy content of the electricity produced divided by 0.65. The latter two methods, as they choose, be used throughout the calendar year, and the method must be the same, which may be used in the calendar year corresponding statements in accordance with paragraph. 8 and § 7, paragraph. 1. The heat produced is to be measured. Furthermore, all the electricity produced measured.


PCS. 8. Companies covered by § 2. 2, 2nd sentence. Who do not have a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas and fired with a combination of taxable waste and other fuels, calculate the taxable amount, which is liable for tax after § 1. 2, no. 3, as the heat produced by the combustion of both taxable waste and other fuels, divided by 0.85 less the energy content of the fuels. If produced both heat and electricity, the taxable amount, however, as the heat from taxable waste divided by 1.25. The heat from taxable waste is calculated as the heat produced multiplied by the ratio between, on the one hand, the energy content of the stoked volume of taxable waste and on the other hand, the energy content of the stoked volume of taxable waste and energy content of the fuels. The energy content of the stoked volume of taxable waste is calculated as the sum of the produced heat and electricity divided by 0.85 less the energy content of the fuels. The electricity from taxable waste is calculated as the electricity produced multiplied by the ratio between, on the one hand, the energy content of the stoked volume of taxable waste and on the other hand, the energy content of the stoked volume of taxable waste and energy content of the fuels. If produced both heat and electricity, the taxable amount is also calculated as the sum of the produced heat and electricity from taxable waste divided by 0.85 less electricity from taxable waste divided by 0.65. The latter two methods, as they choose, be used throughout the calendar year, and the method must be the same, which may be used in the calendar year corresponding statements in accordance with paragraph. 7 and § 7, paragraph. 1. If the energy content of the other fuels can not be documented, the energy content mentioned in § 7, paragraph. 1. Companies that carry out the calculation of the energy content of the other fuels actual calorific value, establish or verify the calorific value of each fuel category and, on request, to present supporting documents to the customs and tax administration. The heat produced is to be measured. Furthermore, all the electricity produced measured.

PCS. 9. Companies covered by § 2. 2, 2nd sentence. Who do not have a permit to discharge CO2, cf.. § 9 of the Act on CO2 allowances and are not fired with a combination of taxable waste and other fuels, to calculate the taxable amount of which to be fee in accordance with § 1. 2, no. 3, under the provisions of this paragraph, provided that there is installed one or more røggaskondensatorer in plant and heat from the account for at least 7 per cent. of the plant's total production of heat and electricity in the tax period. The taxable amount is calculated as the heat produced by the combustion of taxable waste divided by 0.95. If produced both heat and electricity, the taxable amount, however, as the production of heat-less production of heat and electricity multiplied by 0.1 and the result is divided by 1.25. If produced both heat and electricity, the taxable amount is also calculated as the sum of the energy content of the produced heat and electricity from taxable waste divided by 0.95, less the energy content of the electricity produced divided by 0.65. The latter two methods, as they choose, be used throughout the calendar year, and the method must be the same, which may be used in the calendar year corresponding statements in accordance with paragraph. 7, 8 and 10 and § 7, paragraph. 1. The heat produced by røggaskondensatorer and the rest of the heat produced must be measured separately. Furthermore, all the electricity produced measured.


PCS. 10. Businesses covered by § 2. 2, 2nd sentence. Who do not have a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas and fired with a combination of taxable waste and other fuels, to calculate the taxable amount of which to be paid tax under § 1. 2, no. 3, under the provisions of this paragraph, provided that there is installed one or more røggaskondensatorer in plant and heat from the account for at least 7 per cent. of the plant's total production of heat and electricity in the tax period. The taxable amount is calculated as the heat produced by the combustion of both taxable waste and other fuels, divided by 0.95, less the energy content of the fuels. If produced both heat and electricity, the taxable amount, however, as the production of heat from taxable waste less production of heat and electricity from taxable waste multiplied by 0.1 and the result is divided by 1.25. The heat from taxable waste is calculated as the heat produced, multiplied by the ratio between, on the one hand, the energy content of the stoked volume of taxable waste and on the other hand, the energy content of the stoked volume of taxable waste and energy content of the fuels. The energy content of the stoked volume of taxable waste is calculated as the sum of the produced heat and electricity divided by 0.95 less the energy content of the fuels. The electricity from taxable waste is calculated as the electricity produced multiplied by the ratio between, on the one hand, the energy content of the stoked volume of taxable waste and on the other hand, the energy content of the stoked volume of taxable waste and energy content of the fuels. If produced both heat and electricity, the taxable amount is also calculated as the sum of the produced heat and electricity from taxable waste divided by 0.95 and less electricity from taxable waste divided by 0.65. The latter two methods, as they choose, be used throughout the calendar year, and the method must be the same, which may be used in the calendar year corresponding statements in accordance with paragraph. 7, 8 and 9, and § 7, paragraph. 1. If the energy content of the other fuels can not be documented, the energy content mentioned in § 7, paragraph. 1. Companies that carry out the calculation of the energy content of the other fuels actual calorific value, establish or verify the calorific value of each fuel category and, on request, to present supporting documents to the customs and tax administration. The heat produced from røggaskondensatorer and the rest of the heat produced must be measured separately. Furthermore, all the electricity produced measured.

PCS. 11. Businesses covered by § 2. 2, which does not have a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas, which must calculate the taxable amount, which is liable for tax in accordance with § 1. 2, no. 3, should the calculation and heat measurements include off-cooled heat to the heat produced. Companies that produce both electricity and heat in 2008 and off-cooled heat produced in 2008, can obtain a deduction in the produced heat in. 1st clause., For the following calendar year. This deduction is calculated as the amount of the off-cooled heat in 2008 deducted an amount corresponding to 10 per cent. the sum of the electricity and heat produced, including the off-cooled heat in 2008. The deduction of the heat produced can not exceed twice the production of electricity in 2008. Furthermore, the deduction may not exceed the amount of off-cooled heat in a calendar year in which deduction utilized. Unused deductions not paid and can not be transferred to other years. The company must demonstrate the calculation of the deduction and on request, to present documentation to the customs and tax administration.

PCS. 12. Businesses covered by § 2. 2, 2nd sentence. Which calculate the taxable amount, which is liable for tax in accordance with § 1. 2, no. 3 may, to the extent that the taxable amount relating to the company's own consumption and this own consumption qualify for reimbursement in accordance with § 8 and § 8a, reduce the scope of the taxable amount.

PCS. 13. The taxable amount, which is liable for tax in accordance with § 1. 2, no. 3, divided by 1.25, when the plant is not possible to determine this, the actual energy content of the stoked volume of taxable waste and the plant does not produce both heat and electricity.


PCS. 14. The Minister for Taxation may lay down rules on calculation of the actual energy content of the stoked volume of taxable waste for the facility in accordance with paragraph. 3, 4th paragraph. And paragraphs. 5 and 6.

PCS. 15. Registered companies by § 2. 1 not or insignificant sells taxable goods covered by § 1. 1, Nos. 1-5, must calculate the taxable amount as the amount in the period is used in a company or removed from this. Agencies and industrial CHP plants which are covered by § 3, paragraph. 5, 2nd paragraph., The law concerning tax on natural gas and town gas can in the statement deduct carbon contained in the heat supplied to companies that are registered for the consumption of heat in. § 3, paragraph. 4 of the Act on a tax on natural gas and town gas.

PCS. 16. Registered companies making statement after calorific value shall establish or verify the calorific value of each category and on request, to present supporting documents to the customs and tax administration.

PCS. 17. In cases covered by § 12 paragraph. 2, the company must keep records of purchases and consumption of taxable items within each category and on this basis calculate the calorific value of taxable goods supplied or consumed by the company.

PCS. 18. The statement shall be specified in accordance with rules set by the customs and tax administration.

PCS. 19. If the taxable items that are not covered by § 6, paragraph. 1 to be issued to other storage systems than for the receiver normal, the customs and tax administration determine that disclosure under subsection. 1 takes place upon receipt of the excise goods in the normal storage facilities.

PCS. 20. For enterprises registered in accordance with § 2. 4, the taxable amount for a tax period the amount of taxable coal contained in the delivery of heat from a registered combined heat and power plant covered by Annex 1 of this Act, a decentralized or industrial CHP plant registered in accordance with § 2 , PCS. 5, to the extent that the charge contained in the heat delivery do not qualify for reimbursement in accordance with § 8 and § 8a.

PCS. 21. For intermediaries registered in accordance with § 2. 5, the taxable amount for a tax period the amount of taxable coal contained in the delivery of heat from a registered combined heat and power plant covered by Annex 1 to this Act. The calculation can be deducted from taxable coal contained in heat supplies to entities registered in accordance with § 2. 4.

PCS. 22. For decentralized and industrial CHP plants registered in accordance with § 2. 5, the taxable amount of coal for a tax period the amount consumed coal, which the company can not get the exemption for in accordance with § 7 paragraph. 1. When calculating deductible carbon contained in the heat delivery to entities registered in accordance with § 2. 4.

PCS. 23. The amount of taxable coal used for production of heat supplied to another registered enterprise shall be calculated proportionately.

PCS. 24. Customs and Tax Administration shall determine the calculation of the taxable amount under paragraph. 20-23. "

3. In § 8 paragraph. 5, added as Item 4 .:
"1st, 2nd and 3rd clause. shall apply mutatis mutandis to cold. "

4. In § 8 paragraph. 6, inserted by point 2 .:
'1. and the second section. shall apply mutatis mutandis to cold. '
§ 4
The Act on energy tax on mineral oil products etc., cf.. Legislative Decree no. 297 of 3 April 2006, as amended, inter alia, at § 1 of the Law no. 1536 of 19 December 2007, § 2 of the Law no. 524 of 17 June 2008, § 5 of the Law no. 528 of 17 June 2008 and § 10 of Law no. 461 of 12. June 2009 and later by § 4 of the law no. 527 of 12 June 2009, is amended as follows:

1. § 1. 1 is replaced by:
'Payment of tax on mineral oil products etc. In the period 2010-2014, the rates for each year as indicated in Annex 2. For 2015, the tax for the following mineral oil products etc.:

1) Gas and diesel used as motor fuel 303.4 cents per. liter at day temperature and 301.6 cents per. liter at 15 ° C.

2) Other gas and diesel 224.8 cents per. liter at day temperature and 223.5 cents per. liter at 15 ° C.

3) Light diesel oil (sulfur content not exceeding 0.05 per cent.), 291.8 cents per. liter at day temperature and 290.1 ​​cents per. liter at 15 ° C.

4) sulfur diesel (sulfur content not exceeding 0.005 per cent.), 271.1 cents per. liter at day temperature and 269.5 cents per. liter at 15 ° C.

5) Zero sulfur diesel fuel (sulfur content not exceeding 0.001 per cent.), 271.1 cents per. liter at day temperature and 269.5 cents per. liter at 15 ° C.


6) Sulphur free diesel fuel by 6.8 per cent. biofuels (sulfur content not exceeding 0.001 per cent.), 269.7 cents per. liter at day temperature and 268.2 cents per. liter at 15 ° C.

7) Fuel oil, 254.8 cents per. kg.

8) Firing Tar, 229.3 cents per. kg.

9) Petroleum used as motor fuel 303.4 cents per. liter at day temperature and 301.6 cents per. liter at 15 ° C.

10) Other kerosene, 224.8 cents per. liter at day temperature and 223.5 cents per. liter at 15 ° C.

11) Leaded petrol (lead content above 0.013 g. Liter), 499.3 cents per. liter at day temperature and 495.1 cents per. liter at 15 ° C.

12) Unleaded petrol (lead content not exceeding 0,013 g per. Liter), 424.3 cents per. liter at day temperature and 420.8 cents per. liter at 15 ° C.

13) Unleaded petrol by 4.8 per cent. biofuels (lead content not exceeding 0,013 g per. liter), 417.1 cents per. liter at day temperature and 413.8 cents per. liter at 15 ° C.

14) Autogas in the form of LPG, 188.7 cents per. liter.

15) Other bottled in the form of LPG used as motor fuel 347.0 cents per. kg.

16) Other bottled in the form of LPG and gas, except for LPG, resulting from the refining of mineral oil as refinery gas, 288.3 cents per. kg.

17) Karburatorvæske, 469.4 cents per. liter at day temperature and 465.5 cents per. kg at 15 ° C.

18) Lubricating oil and the like. heading. 27.10, 34.03.19, 34.03.99 and 38.19 in the EU's combined nomenclature 224.8 cents per. liter at day temperature and 223.5 cents per. liter at 15 ° C. "

2. § 1. 5, read:

"PCS. 5. For waste oil mixed with water, collected from ships and used or intended to be used for the production of heat, the tax applied is the following percentage of the paragraph. 1 pt. 7, that tax rate:

1) 35 per cent. a moisture content of 65 per cent. or more.

2) 70 per cent. a moisture content of at least 30 per cent. and under 65 per cent.

3) 95 per cent. a moisture content of at least 5 per cent. and under 30 per cent.

4) 100 per cent. a moisture content of less than 5 per cent. "

3. § 3, paragraph. 2, point 2. Shall read:
"Businesses that sell taxable goods covered by § 1. 1 pt. 17 and 18, may register as stockholders if the company has annual sales of these products at least 100,000 l. "

4. In § 4 a paragraph. 2, the words' no. 9 ":" no. 10 '.

5. In § 4 a paragraph. 2, the words '3-5 or 8 "to" 3-6 or 9'.

6. In § 9 the following paragraph. 12-17:

"PCS. 12. An energy product that is used directly for the production of an equivalent energy product, are exempt. The exemption applies only to energy products produced at the company's premises. The exemption does not apply to energy products used as motor fuel.

PCS. 13. A proportion of the energy products can qualify under paragraph. 12, in cases where the same plant supplies uses covered by paragraph. 12 other uses in the company when such a distribution can be calculated. § 11 paragraph. 5, no. 4 shall apply accordingly.

PCS. 14. For utilized excess heat from the heat and goods to which paragraph. 12 is applicable fee in accordance with the rules for setting up tax refund pursuant to § 11 paragraph. 9-12. The calculation of the tax according to § 11 paragraph. 9, first paragraph. Shall apply rate 62.7 kr. Per. GJ heat. The rate for 2010-2014 is listed in Annex 6. The rate is regulated by § 32 a.

PCS. 15. For utilized excess own cogeneration plant from heat and goods to which paragraph. 12 is applicable fee in accordance with the rules for setting up tax refund pursuant to § 11 paragraph. 9-12. The calculation of the tax according to § 11 paragraph. 9, 2nd sentence. Shall apply rate 50.1 kr. Per. GJ heat. The rate for 2010-2014 is listed in Annex 6. The rate is regulated by § 32 a.

PCS. 16. On which consume heat, which is paid in accordance with paragraph. 14 or paragraph. 15, get a refund under the rules for reimbursement of sums in § 11 paragraph. 15

PCS. 17. There should not pay tax on utilized excess under subsection. 14 or paragraph. 15 to the extent that the recovered waste heat qualify for exemption from the reduction of the tax refund referred to in § 11 paragraph. 13. '

7. § 11 paragraph. 2, 3. section. Read:
'The same applies to the tax on goods mentioned in § 1. 1 pt. 17 and 18. '

8. In § 11 paragraph. 6, the following fourth section .:
"1st, 2nd, and 3rd clauses. shall apply mutatis mutandis to cold. "

9. In § 11 paragraph. 7, inserted after point 2 .:
'1. and the second section. shall apply mutatis mutandis to cold. "


10. In § 14 paragraph. 4, the word "9" to "10".

11. Appendix 2-4 repealed, and instead added:

















"Annex 2. Rates of Mineral Oil Tax Act § 1. 1 and 8

















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




Rates at day temperature









1) Gas and diesel used as motor fuel


ear / l


277.4


282.5


287.6


292.7


298.0



2) Other gas and diesel


ear / l


205.6


209.3


213.1


216.9


220.8



3) Light diesel oil (sulfur content not exceeding 0.05 per cent.)


ear / l


266.9


271.8


276.7


281.6


286.6



4) sulfur diesel (sulfur content not exceeding 0.005 per cent.)


ear / l


247.9


252.4


257.0


261.5


266.2



5) Zero sulfur diesel (sulfur content not exceeding 0.001 per cent.)


ear / l


247.9


252.4


257.0



261.5


266.2



6) Sulphur free diesel by 6.8 per cent. biofuels (sulfur content not exceeding 0.001 per cent.)


ear / l


246.6


251.1


255.7


260.1


264.8



7) Fuel oil


ear / kg


233.0


237.2


241.5


245.8


250.3



8) Firing Tar


ear / kg


209.7


213.5


217.3


221.3


225.2



9) Petroleum used as motor fuel


ear / l


277.4


282.5


287.6


292.7


298.0



10) Other petroleum


ear / l


205.6


209.3


213.1


216.9


220.8



11) Leaded petrol (lead content above 0.013 g / l)


ear / l


456.7


464.9


473.3


481.8


490.5



12) Unleaded petrol (lead content not exceeding 0,013 g / l)


ear / l


388.1


395.1


402.2


409.5


416.8



13) Unleaded petrol by 4.8 per cent. biofuels (lead content not exceeding 0,013 g / l)


ear / l


381.5



388.4


395.4


402.6


409.8



14) Autogas (LPG)


ear / l


172.6


175.7


178.8


182.0


185.3



15) Other bottled gas (LPG) used as motor fuel


ear / kg


317.4


323.1


328.9


335.0


340.9



16) Other bottled gas (LPG) and gas (other than LPG) derived from the refining of mineral oil (refinery)


ear / kg


263.7


268.4


273.3


278.2


283.2



17) Karburatorvæske


ear / l


429.2


437.1


445.0


453.0


461.1



18) Lubricating oil and the like. heading. 27.10, 34.03.19, 34.03.99, 38.19 in the EU's combined nomenclature


ear / l


205.6


209.3


213.1


216.9


220.8



The energy for benzinækvivalenter following paragraph. 8


kr / GJ


118.1


120.3


122.4


124.7


126.9



Energy tax for diesel equivalents in accordance with paragraph. 8


kr / GJ


69.1


70.4


71.7


72.9


74.2




Rates at 15 ° C









1) Gas and diesel used as motor fuel


ear / l


275.8


280.8


285.9


291.0


296.3



2) Other gas and diesel


ear / l


204.4


208.1


211.8


215.6


219.5



3) Light diesel oil (sulfur content not exceeding 0.05 per cent.)


ear / l


265.4


270.2


275.1


280.0


284.9



4) sulfur diesel (sulfur content not exceeding 0.005 per cent.)


ear / l


246.5


250.9


255.5


260.0


264.7



5) Zero sulfur diesel (sulfur content not exceeding 0.001 per cent.)


ear / l


246.5


250.9


255.5


260.0


264.7



6) Sulphur free diesel by 6.8 per cent. biofuels (sulfur content not exceeding 0.001 per cent.)


ear / l


245.3


249.2


254.3


258.7


263.4



9) Petroleum used as motor fuel


ear / l


275.8


280.8


285.9


291.0


296.3



10) Other petroleum


ear / l



204.4


208.1


211.8


215.6


219.5



11) Leaded petrol (lead content above 0.013 g / l)


ear / l


452.9


461.0


469.4


477.8


486.4



12) Unleaded petrol (lead content not exceeding 0,013 g / l)


ear / l


384.9


391.8


398.8


406.1


413.3



13) Unleaded petrol by 4.8 per cent. biofuels (lead content not exceeding 0,013 g / l)


ear / l


378.5


385.3


392.2


399.3


406.4



17) Karburatorvæske


ear / l


425.8


433.5


441.3


449.2


457.3



18) Lubricating oil and the like. heading. 27.10, 34.03.19, 34.03.99, 38.19 in the EU's combined nomenclature


ear / l


204.4


208.1


211.8


215.6


219.5




















Annex 3. Rates of Mineral Oil Tax Act § 9 paragraph. 4

















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012





January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




Limits for repayment to VAT-registered heat producers and for reducing proportionately


GJ


45.9


46.7


47.5


48.4


49.3




















Annex 4. Rates of Mineral Oil Tax Act § 11 paragraph. 9

















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




Reduction in repayment in subsequent use of water and heat


GJ heat


52.8


53.9


54.8


44.7


45.5



Reduction in repayment in subsequent use of water and heat produced at the company's own combined heat and power plant


GJ heat


42.3


43.1


43.8


35.7


36.4




















Appendix 5. Rates of Mineral Oil Tax Act § 11a.















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011





January 1. - 31 dec. 2012




Reduction in repayment


pct.


7.8


7.7


7.7


















Annex 6. Rates of Mineral Oil Tax Act § 9 paragraph. 14 and 15, § 11b § 11c and § 11d

















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




Reduction in repayment in subsequent use of water and heat


GJ heat


57.3


58.4


59.4


60.5


61.6



Reduction in repayment in subsequent use of water and heat produced at the company's own combined heat and power plants


GJ heat


45.8


46.7


47.5


48.4


49.3




















Appendix 7 of the EU's minimum taxes












Unit




EU minimum rates




1) gas and diesel engine use


ear / l


15.8



2) The second gas and diesel


ear / l


15.8




3) fuel oil


ear / kg


12.5



4) the heating tar


ear / kg


11.3



5) petroleum for motor use


ear / l


15.8



6) other petroleum


ear / l


15.8



7) liquefied petroleum gas (LPG)


ear / l


16.5



8) other gas (LPG)


ear / kg


16.5



Rates at 15 ° C





for products referred to under no. 1 and 5


ear / l


15.7



'.





§ 5
The Act on carbon dioxide tax on certain energy products, cf.. Legislative Decree no. 889 of 17 August 2006, as amended, inter alia, by § 5 of the Law no. 1536 of 19 December 2007, § 3 of Law no. 524 of 17 June 2008, § 4 of the Law no. 528 of 17 June 2008 and § 6 of the Law no. 461 of 12. June 2009 and later in § 5 of the law no. 527 of 12 June 2009, is amended as follows:

1. § 2. 1 is replaced by:
'In the period 2010-2014, the tax rates for each year as indicated in Annex 2. For 2015, the tax for the following energy products:

1) Gas and diesel fuel, 45.1 cents per. liter. For gas and diesel by 6.8 per cent. biofuels is 42.0 cents per. liter.

2) Heavy fuel oil, 53.9 per ear. kg.

3) Fuel Tar, 48.5 per ear. kg.

4) Petroleum, 45.1 per ear. liter.

5) Hard coal, incl. coal tar, coke, furnace coke and coke breeze, 16.1 kr. per. GJ or 452.1 kr. Per. ton.

6) Petroleum coke, 15.6 kr. Per. GJ or 516.0 kr. Per. ton.

7) Brown coal briquettes and lignite, 16.1 kr. Per. GJ or 306.8 kr. Per. ton.

8) Electricity, 6.7 cents per. kWh. This charge is called energy saving tax.

9) Autogas in the form of LPG, 27.4 per ear. liter.

10) Other bottled in the form of LPG, 50.8 per ear. kg.

11) Gas, except for LPG, resulting from the refining of mineral oil in the form of Refinery, 50.4 per ear. kg.

12) Natural gas and town gas with a lower calorific value of 39.6 megajoules (MJ) per. normal m3 (Nm3), 38.4 per ear. Nm3.

13) Other goods of heading 2713, 2714 or 2715 in the EU combined nomenclature

a) with a water content of at least 27 per cent., 13.6 kr. per. GJ or 388.8 kr. Per. ton, and

b) with a water content of less than 27 per cent., 13.6 kr. per. GJ or 511.2 kr. Per. ton.

14) Petrol, 40.8 per ear. liter. For petrol by 4.8 per cent. biofuels is 38.8 cents per. liter.

15) Non-biodegradable waste used as fuel, 170 kr. Per. tonne of CO2 emitted.

16) Lubricating oil and the like. subheadings 27.10, 34.03.19, 34.03.99 and 38.19 in the EU's combined nomenclature, 45.1 per ear. liter. "

2. § 2. 2 is amended as follows:


"PCS. 2. The tax rate at 15 ° C for products referred to in paragraph. 1 pt. 1 and 4, constitute 44.8 per ear. liter (2015 level) for the products referred to in paragraph. 1 pt. 1, with 6.8 per cent. biofuels 41.8 per ear. liter (2015 level) for the products referred to in paragraph. 1, no. 14, 40.4 per ear. liter (2015 level) and products referred to in paragraph. 1, no. 14 with 4.8 per cent. biofuels 38.5 per ear. liter (2015 level). In the period 2010-2014, the rates mentioned in the first section. However, as indicated in Annex 2. For gas mentioned under paragraph. 1, no. 12, provides for a proportionate adjustment of the tax at a lower or higher calorific value than 39.6 MJ per. Nm3. "

3. In § 5, after paragraph. 1 as new pieces:

"PCS. 2. Companies which have a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas, calculate the taxable amount of CO2, which is liable for tax in accordance with § 2. 1 pt. 15, the energy content (GJ) in the fired volume ikkebionedbrydeligt waste to produce heat multiplied by the waste actual emission factor (kg CO2 / GJ). For installations covered by Annex 1 of the law concerning tax on coal, lignite and coke etc., calculated energy content of the rules for calculation of § 5, paragraph. 5 of the Act on tax on coal, lignite and coke etc. For installations not covered by Annex 1 to the Act concerning tax on coal, lignite and coke etc., calculated energy content by the rules for calculation of § 5, paragraph. 6, the law concerning tax on coal, lignite and coke etc. The company can in the calculation of the energy content of the stoked non-biodegradable wastes make a deduction for heat from waste is consumed by the company itself, and which qualify for repayment in § 9 a. Consumption calculated by the heat divided by 0.85.

PCS. 3. Companies that do not have a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas, calculate the taxable amount of CO2, which is liable for tax in accordance with § 2. 1 pt. 15, the energy content (GJ) in the total amount of incinerated waste multiplied by a default emission factor of 28.34 kg CO2 / GJ for waste. The energy content of the incinerated waste is calculated according to the rules of calculation in § 5, paragraph. 7-10 paragraph. 11, 1st clause. And paragraphs. 13 of the Act on tax on coal, lignite and coke etc. The calculation for the second section. equated any electricity without heat, as if there were actually not produced electricity and fuels sludge, manure and other waste equated with other fuels to the extent that they are exempted in accordance with § 7 a, 2nd sentence.

PCS. 4. The Minister can lay down rules on calculation of waste actual emission factor (kg CO2 / GJ) after paragraph. 2. '
Subsection. 2 becomes paragraph. 5.

4. § 7 paragraph. 3, read:

"PCS. 3. exempt from tax a fuel covered by § 2. 1, which is used directly for the production of an equivalent energy product. The exemption applies only to energy products produced at the company's premises. The exemption does not apply to energy products used as motor fuel. A proportion of the fuels can be assimilated to the first point., In cases where the same plant supplies uses covered by the first section. other uses in the company when such a distribution can be calculated. The rules for distribution in § 9 paragraph. 3 shall apply mutatis mutandis. "

5. After § 7 added:

"§ 7 a. Exempt from levy. § 2. 1, no. 15, is a waste, which is covered by § 7 a paragraph. 3 of the Act on tax on coal, lignite and coke etc. exempt from the levy. § 2. 1, no. 15, is also wastes with a content by weight of non-biodegradable waste in less than 1 per cent. Customs and Tax Administration may lay down detailed rules for documentation and inventory of the content by weight of non-biodegradable waste as defined. 2nd clause. "

6. After § 8 added:

"§ 8 a. There comes repayment of tax on heat and taxable goods covered by § 2. 1, no. 1-7 and 9-13 used in VAT registered companies production units with a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas, for activities covered by §§ 5-8 of the Act on CO2 allowances, except for installations covered by § 17 paragraph. 1 of the Act on CO2 quotas. Furthermore, VAT registered companies which have a close operational and physical relationship within the same location with a production unit with a permit to discharge CO2, cf.. 1 point., Receive a refund of heat delivered directly from the production unit with a permit to discharge CO2 to the related company. There shall, however, not the repayment of tax on heat from a production without a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas. The refund is calculated in accordance with paragraph. 2 and 3.


PCS. 2. The granting of the tax refund to the extent that the tax is not paid back through reimbursement of duty under other rules or state subsidies to cover the cost of carbon dioxide tax for certain companies with high energy consumption. Companies must however in any case pay the EU's minimum taxes on the energy justifying the reimbursement in accordance with. Annex 5. 2. section. shall not apply to the extent that the company has paid the tax under the Act on sulfur tax similar to the EU's minimum taxes, see. Annex 5 of the energy that warrant repayment. There shall, however, not tax refund relating to energy consumption which do not qualify for reimbursement under the provisions of § 11 of the Act on Energy Tax on certain mineral oil products etc., § 8 of the law on the taxation of coal, lignite and coke etc. and § 10 of the Tax Act natural gas and town gas.

PCS. 3. A proportional part of the energy consumption can be assimilated to the energy consumption, justifying the repayment, in cases where the same facility, both energy consumption, justifying the repayment as other energy where such distribution can be calculated. The rules for distribution in § 9 paragraph. 3 shall apply mutatis mutandis. The calculation of reimbursement shall so far as possible, be based on energy measurements. To the extent that the absence of the necessary measures records, the company could submit additional evidence for the statement, including documentation, which is available in the company, and customs and tax administration may wish. Calculation of repayment, including the establishment of EU minimum charges are made for each type of fuel, see. § 2. 1, no. 1-7 and 9-13, and for each calendar year.

PCS. 4. To obtain a refund under subsection. 1-3 company must have applied for customs and tax authorities no later than 1 September 2010.

PCS. 5. Reimbursement under paragraph. 1-3 granted for the period 2005-2009.

§ 8 b. There comes repayment of tax on heat and taxable goods covered by § 2. 1, no. 1-7 and 9-13 used by VAT registered companies to the extent that the tax is not paid back through reimbursement of duty by other rules, including § 8 a, or government subsidies to cover the cost of carbon dioxide tax for certain companies with a high energy consumption. Compensation shall only repayment for energy, which is also eligible for partial refund of tax under § 8 a. Repayment is calculated in accordance with paragraph. 2-7.

PCS. 2. The granting of refunds for goods used for chemical reduction.

PCS. 3. refunded is for heat and products used in electrolysis.

PCS. 4. There shall be repayment for heat and products used directly for heating in metallurgical processes. Heating must take place during the construction and the materials used must through the heating plants change their chemical or internal physical structure.

PCS. 5. Aid repayment for heat and products used directly for heating in mineralogical processes. Heating must take place during the construction and the materials used must through the heating plants change their chemical or internal physical structure.

PCS. 6. It is a condition of repayment, the heat and the goods used directly for processes listed in Annex 1 to this Act.

PCS. 7. A proportional part of the tax can be included within paragraph. 2-6, in cases where the same plant supplies uses covered by paragraph. 2-6 other uses in the company when such a distribution can be calculated. The rules for distribution in § 9 paragraph. 3 shall apply mutatis mutandis. The calculation of reimbursement shall so far as possible, be based on energy measurements. To the extent that the absence of the necessary measures records, the company could submit additional evidence, for the inventory, including documentation, which is available in the company, and customs and tax administration may wish. The calculation of the repayment be made for each type of fuel, see. § 2. 1, no. 1-7 and 9-13, and for each calendar year.

PCS. 8. To obtain a refund under subsection. 1-7 company must have applied for customs and tax authorities no later than 1 September 2010.

PCS. 9. Refund under subsection. 1-7 granted for the period 2005-2009. "

7. § 9 paragraph. 4-7 repealed.
Subsection. 8-16 then becomes para. 4-12.

8. § 9 paragraph. 8, there will be paragraph. 4 replaced by the following:


"PCS. 4. For the uses covered by no. 1 of Annex 1 to the Act shall be granted notwithstanding paragraph. 2:01 refund of the tax at 57.3 per cent. the charge of a part of the consumption of electricity for artificial light by the conditions in either paragraph. 5-9 and 11 or paragraphs. 10 and 11. In the period 2008-2014, the rate mentioned in the first section. for each year as specified in Annex 4. "

9. § 9 paragraph. 9, there will be paragraph. 5, read:

"PCS. 5. The increased reimbursement under subsection. 4 is given for a maximum of 650 Wh / m2 per. day-lit greenhouse area with lysplanter that bloom at a daily lighting of less than 14 hours (short-day plants), and for other lysplanter 900 Wh / m2 per. days. In the increased repayment is deducted from the number of hours which the actual solar illumination at least 75 W / m2, times 50 W / m2. "

10. § 9 paragraph. 13, which becomes paragraph. 9, read:

"PCS. 9. The Minister for Taxation may lay down rules on the calculation of electricity to the grow lights, rules on the installation of meters, rules on the calculation of the actual solar illumination and rules on which plants covered by the provisions of § 9 paragraph. 5-7. "

11. After § 9 added:

"§ 9 a. A full repayment of tax on heat and taxable goods covered by § 2. 1, no. 1-7, 9-13 and 16 used in the VAT registered enterprises production units with a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas, for activities covered by §§ 5-8 of the Act on CO2 quotas, apart from installations covered by § 17 paragraph. 1 of the Act on CO2 quotas referred to. However paragraph. 2. Under the same conditions shall be granted full repayment of tax on heat from ikkebionedbrydeligt waste used as fuel, see. § 2. 1, no. 15. Furthermore, VAT registered companies which have a close operational and physical relationship within the same location with a production unit with a permit to discharge CO2, cf.. 1 point., Achieve full repayment of tax on heat supplied directly from the production unit with a permit to discharge CO2 to the associated company, see. however paragraph. 2. Support shall not, however repayment of tax on heat from a production without a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas.

PCS. 2. There shall be no repayment of tax on heat and taxable goods directly or indirectly used for the production of heat supplied from the company, or space heating or hot water in the company. Statement of non-refundable fee of energy consumption mentioned in the first section. done in accordance with § 11 of the Act on Energy Tax on certain mineral oil products etc., § 8 of the law on the taxation of coal, lignite and coke etc. and § 10 of the law concerning tax on natural gas and town gas.

PCS. 3. A proportional part of the tax can be included within paragraph. 1, in cases where the same plant supplies uses covered by paragraph. 1 and other applications within the company, where such distribution can be calculated. The proportion may be allowed under para. 1, calculated as the relationship between, on the one hand, the amount used for purposes covered by paragraph. 1 and, on the other hand, the total quantity produced in the common system. The remaining amount of fuel, etc. classified as other applications in the enterprise. On systems where the flow temperature is above 90 ° C, or facilities in which at least 90 per cent. the refundable consumption relates to applications encompassed by para. 1, the company may choose to calculate the percentage for other applications within the company indirectly by the above method and to calculate consumption for other applications directly. The directly calculated amount of energy to be allocated to other applications within the company, calculated as the amount of energy consumed for other uses, divided by the energy content of the fuels burned, see. § 9 paragraph. 2 of the Act on energy tax on mineral oil products etc. This amount is divided by the plant's efficiency. If measurements are not carried out in the immediate vicinity of the plant which produces the heat, a further 10 per cent. The remaining amount of fuel attributed to the paragraph. 1. The efficiency of gas fired plants is 0.90, for oil fired equipment 0.85 and for other installations 0.80.

PCS. 4. The rules of § 9 paragraph. 12 shall apply mutatis mutandis for paragraph. 1-3.

PCS. 5. The Minister can lay down detailed rules for the calculation and reporting of the refundable energy consumption by paragraph. 1.

PCS. 6. The rules for heat in paragraph. 1-5 shall apply mutatis mutandis to cold.


§ 9 b. VAT registered companies can get a refund under this Act by the heat supplied from a production unit with a permit to discharge CO2, cf.. § 9 of the Act on CO2 quotas to the company and used for process purposes, which is refundable in accordance with § 11 of the Act on energy tax on mineral oil products, etc., § 10 of the law concerning tax on natural gas and town gas or § 8 of the law on the taxation of coal, lignite and coke etc.

PCS. 2. The proportion of district heat supply which is delivered from a production unit with a permit to discharge CO2, cf.. § 9 of the Act on CO2 allowances, the company shall be stated in the invoice for district heating supply.

PCS. 3. There can be no basic allowance in accordance with § 9 c for heating whom paragraph. 1.

PCS. 4. The rules for heat in paragraph. 1-3 shall apply mutatis mutandis to cold.

§ 9 c. Businesses registered for VAT without authorization to emit CO2 under the Act on CO2 quotas that use taxable fuels covered by § 2. 1, no. 1-7 and 9-13, except fuels for district heating in this Act for the purposes specified in Annex 1 to the Act, can achieve the basic allowance for the payment of the taxes of the aforementioned fuels and electricity covered by § 2. 1, no. 8, which is used for process purposes and which is refundable in accordance with § 11 of the Act on Energy Tax on Mineral Oil Products, etc., § 10 of the law concerning tax on natural gas and town gas, § 8 of the law on the taxation of coal, lignite and coke etc. or § 11 of the Act on tax on electricity. If the company wants to use the basic allowance under this Act, the company must notify the Tax and Customs Administration, before the exercise of basic allowance can happen.

PCS. 2. The basic allowance granted to the company manager. By operator means the legal or natural person who owns an installation or operating on his own account for the purposes listed in Annex 1 to the Act. Changes related to operating management must be notified customs and tax administration.

PCS. 3. The base years are understood as the period from 1 January 2003 to 31 December 2007. If a production has not been in operation for all of the base years, the operating period during the base year as the base year.

PCS. 4. Notwithstanding paragraph. 3, the period from 1 January 2007 to 31 December 2007 is used as the base year.

PCS. 5. The basic allowance is calculated as a tax calculated as the company's average consumption of taxable fuels for processes covered by Annex 1 except for district heating in accordance with paragraph. 1 in the base year multiplied by the rates applicable for 2010 by this Act. Annex 2, minus its average net tax payment in the base years regarding the consumption of taxable fuel for heavy processes purposes in accordance with paragraph. 1. For companies using 2007 as the base year, calculated the basic allowance as a tax calculated as the company's consumption of taxable fuels for the heavy process, other than heating by paragraph. 1 in 2007 multiplied by the rates applicable for 2010 by this Act. Annex 2, less the company's net tax payment in 2007 relating to the consumption of taxable fuel for heavy processes purposes in accordance with paragraph. 1. In the period 2011-2015 increased basic allowance calculated as above with 1.8 per cent. by calendar year start. § 32 of the Act on Energy Tax on mineral oils, etc., shall apply.

PCS. 6. Basic allowance is granted only if the fuel consumption for processes covered by Annex 1 represented more than 10 per cent. of its total energy consumption. The basic allowance is linked to the processes covered by Annex 1. Lapses business processes covered by Annex 1, the firm's management no longer obtain basic allowance.

PCS. 7. The basic allowance is calculated for one calendar year. The basic allowance can not exceed the tax. Unused basic allowance for a year is not paid and is not transferable to other years.

PCS. 8. At the end of each calendar year showdown company the total tax payment for each fuel and the total consumption of each fuel.

PCS. 9. The rules for heat in paragraph. 1-8 shall apply mutatis mutandis to cold. "

12. Annex 2-4 repealed, and instead added:

















"Annex 2. Rates of Carbon Dioxide Tax Act § 2. 1, 2 and 4


















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




By day temperature









1) gas and diesel
Gas and diesel by 6.8 per cent. biofuels


ear / l
ear / l


41.3
38.5


42.0
39.1


42.8
39.9


43.5
40.5


44.3
41.3



2) fuel oil


ear / kg


49.3


50.2


51.1


52.0


52.9



3) the heating tar


ear / kg


44.4


45.2


46.0


46.8


47.6



4) petroleum


ear / l


41.3


42.0


42.8


43.5


44.3



5) coal (including hard coal briquettes), coke, furnace coke and coke breeze


GJ


14.8


15.0


15.3


15.6


15.9



6) petroleum coke


GJ


14.3


14.6



14.8


15.1


15.4



7) brown coal and lignite


GJ


14.8


15.0


15.3


15.6


15.9



8) electricity


/ kWh


6.2


6.3


6.4


6.5


6.6



9) liquefied petroleum gas (LPG)


ear / l


25.1


25.6


26.0


26.5


27.0



10) another gas (LPG)


ear / kg


46.5


47.3


48.2


49.0


49.9



11) gas (other than LPG) used in the refining of mineral oil (refinery gas)


ear / kg


46.1


46.9


47.7


48.6


49.5



12) natural gas and town gas with a lower calorific value of 39.6 megajoules (MJ) / normal m3 (Nm3)


ear / Nm3



35.1


35.7


36.4


37.0


37.7



13) other goods of heading 2713, 2714 or 2715 in the EU combined nomenclature









a) with a water content of at least 27 per cent.


GJ


12.4


12.7


12.9


13.1



13.4



b) with a water content of less than 27 per cent.


GJ


12.4


12.7


12.9


13.1


13.4



14) petrol
Petrol by 4.8 per cent. biofuels


ear / l
ear / l


37.3
35.5


37.9
36.1


38.6
36.7


39.3
37.4


40.0
38.1



15) Non-biodegradable waste used as fuel, tax kr. Per. tonne of CO2 emitted



kr./t


155.4


158.2


161.1


164.0


166.9



16) Lubricating oil and the like. heading. 27.10, 34.03.19, 34.03.99, 38.19 in the EU's combined nomenclature


ear / l


41.3


42.0


42.8


43.5


44.3



Coal by weight









coal (incl. ovoids), coke, furnace coke and coke breeze


kr./t


413.5


420.9


428.5


436.2


444.1



petroleum coke


kr./t


471.9


480.4


489.1


497.9


506.9



brown coal and lignite


kr./t


280.6


285.6


290.8



296.0


301.3



products covered by paragraph. 1, no. 13, point a


kr./t


355.7


362.1


368.6


375.2


382.0



products covered by paragraph. 1 pt. 13b


kr./t


467.6


476.0


484.6


493.3


502.2



Rates at 15 ° C









for items mentioned under paragraph. 1 pt. 1 and 4


ear / l


41.0


41.8


42.5


43.3


44.1



for items mentioned under paragraph. 1 pt. 1 / biofuels


ear / l


38.2


39.0


39.6


40.4


41.1



for items mentioned under paragraph. 1 pt. 14


ear / l


37.0


37.6


38.3


39.0


39.4



for items mentioned under paragraph. 1 pt. 14 / biofuels


ear / l


35.2


35.8


36.5


37.1


37.8




















Annex 3. Rates for carbon dioxide tax Act § 7, paragraph. 7


















January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




Limits concerning. repayment to VAT-registered heat producers


GJ district heating ex works


11.8


12.0


12.2


12.5


12.7



Limits concerning. repayment to VAT-registered heat producers


/ kWh district heating ex works


4.3


4.3


4.4


4.5


4.6





























Annex 4. Rates for carbon dioxide tax Act § 9 paragraph. 2 and 3



















January 1. - 31 dec. 2008




January 1. - 31 dec. 2009




January 1. - 31 dec. 2010




January 1. - 31 dec. 2011




January 1. - 31 dec. 2012




January 1. - 31 dec. 2013




January 1. - 31 dec. 2014




The repayment of CO2 tax for businesses on heavy process


pct.


63.2


63.2


57.3


57.3


57.3



57.3


57.3






















Appendix 5. EU minimum rates 2005-2009







Unit




EU minimum rates




1) gas and diesel engine use


ear / l


15.8



2) The second gas and diesel


ear / l


7.5



3) fuel oil


ear / kg


12.5



4) the heating tar


ear / kg


11.3



5) petroleum for motor use


ear / l


15.8



6) other petroleum


ear / l


0



7) coal (incl. Ovoids), coke, furnace coke and coke breeze


GJ


1.2



8) petroleum coke


GJ


0



9) brown coal and lignite


GJ


1.2



10) electricity


/ kWh


0.4



11) liquefied petroleum gas (LPG)


ear / l


16.5



12) another gas (LPG)


ear / kg


0



13) natural gas and town gas with a lower calorific value of 39.6 megajoules (MJ) / normal m3 (Nm3)


ear / Nm3



4.9



Coal by weight





7) coal (incl. Ovoids), coke, furnace coke and coke breeze



kr./t


32



9) brown coal and lignite


kr./t


22



Rates at 15 ° C





For products mentioned in no. 1 and 5


ear / l


15.7



'.





§ 6
In Act no. 472 of 17 June 2008 on the charge of nitrogen oxides, as amended by § 7 of Law no. 527 of 12 June 2009, is amended as follows:

1. In § 3, paragraph. 3, the words "17-19" to "17-20".

2. In § 3, paragraph. 4, the words "17-19" to "17-20".

3. In § 3, paragraph. 4, the following point 2 .:
'In addition, companies that are registered in accordance with § 3, paragraph. 1, 3 or 5 of the Act on a tax on natural gas and town gas, registered with the Customs and Tax Administration. "

4. § 8 paragraph. 4 replaced by the following:

"PCS. 4. An energy product that is used directly for the production of an equivalent energy product, are exempt. The exemption applies only to energy products produced at the company's premises. The exemption does not apply to energy products used as motor fuel. "

5. Appendix 1, no. 19, the rates at day temperature read:







"










19. Straw and other solid biomass other than wood chips, in large plants with a thermal input exceeding 1,000 kWh


kr./t


6.8


6.9


7.0


7.1


7.2


7.4



'.





6. Annex 1 under Rates at day temperature, the following point. 20:







"










20. Wood chips in large plants with a thermal input exceeding 1,000 kWh


GJ


0.5


0.5


0.5


0.5


0.5


0.5



'.





§ 7
In Act no. 527 of 12 June 2009 amending the Act on tax on electricity and various other Acts. (Increase in energy taxes, tax on businesses' energy consumption, tax equalization of central and decentralized cogeneration, tax on lubricating oil etc. and increase in waste tax) is amended as follows:

1. § 2, no. 14 and 25, is repealed.

2. § 3, no. 1 and 3-7, is repealed.

3. § 4, no. 1, 8, 17, 19 and 35, is repealed.


4. § 5, no. 2, 3, 7, 14-17 and 24, is repealed.
§ 8
In Act no. 461 of 12 June 2009 amending the law on the taxation of waste and raw materials, the law concerning tax on coal, lignite and coke etc. and various other laws, repealing the law on subsidies for electricity generation. (Of the waste incineration tax) is amended as follows:

1. § 2, no. 1 and 12, is repealed.

2. § 6, no. 3, 5 and 7, is repealed.

3. § 12 paragraph. 2 is amended as follows:

"PCS. 2. Climate and Energy Minister shall determine the date of entry into force and effect of § 7 and § 8. The Minister may decide that parts of these provisions shall enter into force on or take effect on different dates. It may be stipulated that the repeal of parts of the law on subsidies for electricity enters into force or at different times, including the effect at times prior to entry into force. "

4. § 12 paragraph. 3, repealed.
Subsection. 4-8 then becomes para. 3-7.
§ 9
In Act no. 464 of 9 June 2004 amending the Depreciation Act, the Assessment Act, the Act on carbon dioxide tax on certain energy products and the Act on sulfur tax. (The tax treatment of CO 2 quotas and herring quotas and the adaptation of the CO2 tax on quota-regulated fuel consumption), as amended by § 4 of the Law no. 1391 of 20 December 2004, § 3 of Law no. 461 of 12 June 2009 , is amended as follows:

1. § 4 shall be repealed.

2. § 5, paragraph. 2, is repealed.
Subsection. 3 becomes paragraph. 2.
§ 10
In Act no. 1391 of 20 December 2004 amending the Act on carbon dioxide tax on certain energy products, law on energy tax on mineral oil products etc., law concerning tax on electricity, the Act on piped water and law on registration of motor vehicles etc. (Reduction of certain taxes on resource companies, etc.), as amended by § 4 of the law no. 461 of 12 June 2009, is amended as follows:

1. § 7 paragraph. 3, read:

"PCS. 3. § 3 and § 4 shall take effect from 1 January 2005. '
§ 11
In Act no. 528 of 17 June 2008 amending the Act on tax on electricity and various other Acts. (Implementation of the energy), most recently amended by § 6 of the Law no. 527 of 12 June 2009, is amended as follows:

1. § 2, no. 10, is repealed.

2. § 3, nos. 1-4 repealed.

3. § 4, no. 1, 2, 8, 10, 11, 13 and 18, is repealed.

4. § 5, no. 1 and 16, is repealed.

5. § 8, no. 3, is repealed.

6. § 10 shall read:

"§ 10. Tax Minister sets date of the Act, see. However paragraph. 2-4 and 6

PCS. 2. § 2, no. 4 and 9, § 3, no. 5-11 and § 4, no. 14, comes into force after publication in the Official Gazette and shall take effect upon entry into force.

PCS. 3. §§ 1-9 apply to taxable goods from the commencement of the Act are supplied for consumption from registered companies, consumed by registered enterprises, declared at customs, received from abroad or brought in from abroad.

PCS. 4. For continuous supply for which the settlement period begins before the Act comes into force and ends after this date, calculated the change in charge of such a large part of the delivery, as the time for commencement of the Act for the settlement period end represents in relation to the total settlement period. The Customs and Tax Administration permission can be obtained to round the calculation of the proportion of deliveries, of which the tax is due.

PCS. 5 pieces. 3 and 4 shall apply to the subsequent duty increases. January 1, 2010, per. January 1, 2011, per. January 1, 2012, per. 1 January 2013 pr.1. January 2014 per. January 1, 2015 onwards.

PCS. 6. Climate and Energy Minister shall determine the date of entry into force and effect of §§ 7 and 8. The Minister may decide that parts of these rules come into force or at different times, and that parts of the provisions take effect at times prior to entry into force.

PCS. 7. Break the law does not force one on January 1, reduced the basic allowance, see. § 9 c of the Act on carbon dioxide tax on certain energy products as worded by § 4, no. 13, proportionally. "
§ 12
In tax on sulfur, cf.. Act no. 78 of 8 February 2006, as amended by § 6 of the Act no. 1536 of 19 december 2007, § 5 of the law no. 524 of 17 June 2008, § 93 of the Act no. 1336 of 19 december 2008 and § 8 of Act no. 527 of 12 June 2009, is amended as follows:

1. § 3, paragraph. 4 and 5, is repealed.

2. § 33 paragraph. 1 is replaced by:

'For products covered by § 1. 1, no. 5-7, with a taxable sulfur used by registered companies for the purposes specified in Annex 1 to the Act on carbon dioxide tax on certain energy products and if the furnace or boiler plant is built or renovated for at least 10 million. kr. in the period from 1 January 1976 to 1 April 1995, comes with a special basic allowance equal to the difference between the basic allowance for the fuel in 1996 and for the current year current general basic allowance for that fuel according to § 32, paragraph. 1. For the year 2000 onwards represent it for the year applicable common basic allowance 0. "

3. § 33 paragraph. 3, repealed.
Subsection. 4-7 then becomes para. 3-6.

4. In § 33 paragraph. 4, which becomes paragraph. 3, the words' paragraph. 1-3 "to" paragraph. 1 and 2 '.

5. In § 33 paragraph. 5, which becomes paragraph. 4, the words' paragraph. 1-3 "to" paragraph. 1 and 2 '.

6. § 33 paragraph. 7, which becomes paragraph. 6, read:

"PCS. 6. For companies that from CHP plants and associated block heating receiving heat from the products covered by § 1. 1, no. 5-7 and where the company invoiced and paid by the company sulfur charge of it to use for the delivery of incurred amount of fuel can be demonstrated to be at least 250,000 kr. Per. years shall be granted an allowance equal to the special basic allowance under subsection. 1 for products covered by § 1. 1, no. 5-7 if they apply for the purposes specified in Annex 1 to the Act on carbon dioxide tax on certain energy products. It is a condition that the delivered heat coming from the furnace or boiler systems in combined heat and power plants and related block heating, built or renovated for at least 10 million. kr. in the period from 1 January 1976 to 1 April 1995. The compensation is granted for a period equal to the period of deduction under subsection. 2. Delivered heat only part of the year, the ceiling of 250.000 kr. Proportionally. "
§ 13
In Act no. 1392 of 27 December 2008 on the promotion of renewable energy, as amended by Act no. 509 of 12 June 2009, is amended as follows:

1. § 78, no. 30, is repealed.
§ 14
In the Electricity Supply Act, cf.. Act no. 1115 of 8 November 2006, as amended, inter alia, at § 8 ​​of Act no. 528 of 17 June 2008 and § 78 of the Act no. 1392 of 27 December 2008 and later by § 16 of Law no. 516 of 12 June 2009, is amended as follows:

1. § 58 paragraph. 1 is replaced by:
"There shall under no. 1 and 2 surcharge for the following types of electricity:

1) Electricity produced as mentioned in paragraph. 2-7 of decentralized combined heat and power plants and power generation plants with waste as fuel, which has received settlement price fixed by Order no. 786 of 21 August 2000 on electricity transfer prices for decentralized electricity (three-tier tariff). This provision shall not apply to electricity, which receive price supplements according to § 58 a. Furthermore, the provision does not apply to electricity produced using only one or more renewable energy sources in electricity production plant, which has been subject to § 57 as amended by § 1 point . 12 of law no. 495 of 9 June 2004.

2) Electricity produced as mentioned in paragraph. 8 of decentralized combined heat and power plants with natural gas, biogas or both of these energy fuel that has been electricity subsidies according to § 2 b of the Act on subsidies for electricity, see. Act no. 1331 of 30 November 2007. '
§ 15

PCS. 1. This Act comes into force on 1 January 2010, ref. To paragraph. 2 and 3.

PCS. 2. Climate and Energy Minister determines the date of entry into force and effect of law § 14 amending the Electricity Supply Act. The Minister may decide that parts of these rules come into force or at different times, including the effect at times prior to entry into force.

PCS. 3. § 58 paragraph. 1 pt. 1, 3rd section., The Electricity Supply Act as amended by this Act § 14, no. 1, with effect from 18 November 2009.

PCS. 4. The Act applies to taxable goods from the commencement of the Act are supplied for consumption from registered companies, consumed by registered enterprises, declared at customs, received from abroad or included from abroad.

PCS. 5. For ongoing supplies for which the settlement period begins before the Act comes into force and ends after this date, calculated the change in charge of such a large part of the delivery, as the time from commencement of the Act for the settlement period end represents in relation to the total settlement period. The Customs and Tax Administration authorization can be made round the calculation of the proportion of the delivery of which is liable for tax.


PCS. 6. § 33 paragraph. 1 of the Act on sulfur tax as worded by § 12, no. 2, with effect from 1 January 2005.

PCS. 7. There shall be recovery of sulfur tax on goods covered by § 1. 1 pt. 2 or 5-7 of the Act on sulfur tax used by VAT registered companies. The repayment of the sulfur tax is calculated as the special basic allowance for sulfur tax, which is calculated according to the rules of calculation in § 33 paragraph. 1-6 of the Act on sulfur tax, which applied in the 2005-2009 period, but without the conditions and deadlines here apply to the basic allowance. The repayment is reduced to the extent that the company has been or will be this special basic allowance for the same consumption of fuel. The refund is calculated in accordance with paragraph. 8-13.

PCS. 8. repayment is granted for products used for chemical reduction.

PCS. 9. granted repayment for heat and products used in electrolysis.

PCS. 10. There comes repayment for heat and products used directly for heating in metallurgical processes. Heating must take place during the construction and the materials used must through the heating plants change their chemical or internal physical structure.

PCS. 11. There comes repayment for heat and products used directly for heating in mineralogical processes. Heating must take place during the construction and the materials used must through the heating plants change their chemical or internal physical structure.

PCS. 12. It is a condition of repayment, the heat and the goods used directly for processes listed in Annex 1 to the Act on carbon dioxide tax on certain energy products.

PCS. 13. The calculation of reimbursement shall so far as possible, be based on energy measurements. To the extent that the absence of the necessary measures records, the company could submit additional evidence for the statement, including documentation, which is available in the company, and customs and tax administration may wish. The calculation of the repayment be made for each type of fuel, see. § 1. 1 pt. 2 or 5-7 of the Act on sulfur tax, and for each calendar year.

PCS. 14. For VAT registered companies from cogeneration and related block heating receiving heat, which is based on the products covered by § 1. 1 pt. 2 or 5-7 of the Act on sulfur tax and where the company invoiced and paid by the company sulfur charge of it to use for the delivery of incurred amount of fuel can be documented and represents at least 250,000 kr. Per. years, given the recovery of sulfur tax calculated as the special basic deduction in accordance with § 33 paragraph. 1 or 3 of the Act on sulfur tax, which applied in the 2005-2009 period, for such products, if they apply for the purposes specified in Annex 1 to the Act on carbon dioxide tax on certain energy products, and when the company has a permit to discharge CO2 according to § 9 of the Act on CO2 quotas. Supplied heat only part of the year, the ceiling of 250.000 kr. Proportionally. The repayment is reduced to the extent that the company has been or will be compensation for the same goods sold for the period 2005-2009 after this period applicable § 33 paragraph. 7 of the Act on sulfur tax. The calculation of the repayment be made for each type of fuel, see. § 1. 1 pt. 2 or 5-7 of the Act on sulfur tax, and for each calendar year.

PCS. 15. To obtain a refund under subsection. 7-13 or paragraph. 14 company must have applied for customs and tax authorities no later than 1 September 2010.

PCS. 16. Repayment under paragraph. 7-13 or paragraph. 14 granted for the period 2005-2009.

Given at Amalienborg, December 21, 2009
Under Our Royal Hand and Seal Margrethe R.

/ Kristian Jensen