Notice About Proms And Space Heating Criterion In The Context Of Agreement On Energy Efficiency And Government Subsidies To Cover The Costs Of Energispareafgift To The Process And The Carbon Dioxide Tax, Energispareafgift, Energy Tax And Electricity Ta...

Original Language Title: Bekendtgørelse om proms- og rumvarmekriteriet i forbindelse med aftale om energieffektivisering og statstilskud til dækning af udgifter til energispareafgift til proces og kuldioxidafgift, energispareafgift, energiafgift og elektricitetsafgift af rumvarme

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Overview (table of contents)



Chapter 1



Proms and space heating criterion and definitions





Chapter 2



Statement of taxable value





Chapter 3



Statement of reimbursement amount





Chapter 4



Inventory unit





Chapter 5



Application to enter into agreement





Chapter 6



Special provisions on withdrawal of commitments and repayment of grants





Chapter 7



Appeal against decisions of the Danish Energy Agency





Chapter 8



Criminal provisions





Chapter 9



Date of entry into force of



The full text of the Announcement about proms and space heating criterion in the context of agreement on energy efficiency and Government subsidies to cover the costs of energispareafgift to the process and the carbon dioxide tax, energispareafgift, energy tax and electricity tax by space heating and hot water

Under section 1, paragraph 4, section 2, paragraphs 1 and 4, section 4, section 5, paragraph 1, section 6 (b), and article 7, paragraph 2, of the law on State grants to cover the costs of carbon dioxide tax in certain undertakings with high energy consumption, without prejudice. lovbekendtgørelse nr. 846 of 17. November 1997, as amended by Act No. 1107 by 29. December 1999 and section 8 of Act No. 1400 of 27. December 2008, shall be set: Chapter 1 Proms and space heating criterion and definitions section 1. A company that wants to reach an agreement on energy efficiency and obtain government subsidies to cover part of the costs of energispareafgift pursuant to the Decree on agreement on energy efficiency and Government subsidies to cover the costs of energispareafgift in certain undertakings (hereinafter energy agreement notice) on the basis of § 1, paragraph 2, no. 2, in the notice, must further satisfy energy agreement provisions concerning the criterion of this order proms.

(2). A company meets the criterion of having a tax proms value, where the company's not recovered carbon dioxide tax and energispareafgift of energy consumption for process, not recovered carbon dioxide tax, energispareafgift, energy tax and electricity tax by space heating and hot water, as well as corrected sulphur tax after deduction of any subsidy referred to in article 6. § 27, paragraph 2, of the energy agreement notice total is more than 4 per cent of its reimbursement basis, calculated from the value of the company's sales, etc., with deduction of the value of the company's procurement, etc., subject to a minimum of 10 percent of the company's sales, etc. By energy taxes means taxes pursuant to the tax laws referred to in paragraph 4.

(3). A company meets the criterion of having a space heating tax value, where the company's not recovered carbon dioxide tax, energispareafgift, energy tax and electricity tax by space heating and hot water together over 2 per cent of its reimbursement basis, calculated from the value of the company's sales, etc., with deduction of the corporate procurement, etc., subject to a minimum of 10 percent of the company's sales, etc.

(4). By process purpose means the company's consumption of taxable heat, fuels and electricity for process purposes, there is the drawback eligible pursuant to section 11 of the law on the tax on petroleum products, etc., section 10 of the law on the tax on natural gas and city gas, section 8 of the law on the taxation of coal, lignite and Coke, etc. and section 11 of the Act on tax on electricity.

(5). By heavy process means the company's consumption of taxed heating, taxable fuels and electricity, which is used in connection with the execution of an energy-intensive process, which is listed in annex 1 (hereinafter referred to as process list) to act on carbon dioxide tax of certain energy products, and in which the entity receives a refund of energispareafgiften pursuant to section 9, paragraph 2 or 4, of the law on the carbon dioxide tax of certain energy products.

(6). By space heating and hot water means the company's consumption of taxed heating, taxable fuels and electricity for purposes that are within the scope of § 11 (4) 1. paragraph, of the law on the tax on petroleum products, etc., section 10, paragraph 4, 1. paragraph, of the law on the tax on natural gas and city gas, § 8, paragraph 3, 1. paragraph, of the law on the taxation of coal, lignite and Coke, etc., and section 11, paragraph 3, of the law on the tax on electricity.

Chapter 2 Inventory of taxable value § 2. For companies that do not get a refund of tax under section 9 (2) or (4) of the Act on carbon dioxide tax of certain energy products, account shall be taken of the following at the statement of taxable value under section 1, paragraph 2:1) carbon dioxide tax of non-quota included corporate consumption of fuels for process purposes.

2) Energispareafgift of companies ' consumption of electricity for process purposes.

3) carbon dioxide tax and energy tax on the company's consumption of fuels for space heating and hot water.

4 Energispareafgift and not repaid) electricity duty of company's consumption of electricity for space heating and hot water.

5) energy tax and electricity tax by the company's usage of waste heat from process purposes, provided that the charge of this consumption not included under nr. 1-4.6) the company's consumption of fuels multiplied by the Energy Agency provided corrected sulphur levels of taxation, see. § 6 (2).

7) carbon dioxide tax of the company's consumption of fuel based non-quota subject to district heating for process purposes.

8) Not recovered energispareafgift by the company's consumption of elbaseret district heating for heavy process.

9) Energispareafgift of the company's consumption of elbaseret district heating to other process than for heavy process.

10) carbon dioxide tax and energy tax of the company's consumption of fuel-based district heating for space heating and hot water.

11) Energispareafgift and electricity duty of company's consumption of elbaseret district heating for space heating and hot water.

12) the company's consumption of district heating multiplied by the Energy Agency provided corrected sulphur levels of taxation, see. § 6 (2).

13) Corrections for special conditions that have tax significance, such as, for example, change in process list or amendment to the demarcation between process and space heating.

(2). Companies that have assessed tax value in accordance with paragraph 1, and where a portion of the energy consumption by the contractual process was subject to the process list and included in the calculation of taxable value provided for in paragraph 1, shall immediately inform the Danish Energy Agency, provided the company in undertaking period gets back payment of duty in accordance with section 9, paragraph 2 or 4 of the Act on carbon dioxide tax of certain energy products for any part of the energy consumption included in the inventory in accordance with paragraph 1.

(3). A company's obligations pursuant to an agreement entered into with the Danish Energy Agency, on the basis of fulfilment of the proms criterion under section 1, comprises unlimited, although the process list after the agreement conclusion will be revised, so that a portion of the energy consumption, which were included in the calculation of taxable value provided for in paragraph 1 will be subject to the process list.

§ 3. For companies that perform processes that are subject to the process list, and which get back payment of duty after carbon dioxide afgiftslovens § 9, paragraph 2 or 4, the following shall be taken into account in determining taxable value under section 1, paragraph 2:1) Not paid back carbon dioxide tax of non-quota included corporate consumption of fuels for process.

2) Energispareafgift of the company's consumption of electricity for process purposes.

3) carbon dioxide tax and energy tax on the company's consumption of fuels for space heating and hot water.

4 Energispareafgift and not repaid) electricity duty of company's consumption of electricity for space heating and hot water.

5) energy tax and electricity tax by the company's usage of waste heat from process purposes, provided that the charge of this consumption not included under nr. 1-4.6) the company's consumption of fuels multiplied by the Energy Agency provided corrected sulphur levels of taxation, see. § 6 (2).

7) carbon dioxide tax of the company's consumption of fuel based non-quota subject to district heating for process purposes.

8) Not recovered energispareafgift by the company's consumption of elbaseret district heating for heavy process.

9) Energispareafgift of the company's consumption of elbaseret district heating to other process than for heavy process.

10) carbon dioxide tax and energy tax of the company's consumption of fuel-based district heating for space heating and hot water.

11) Energispareafgift and electricity duty of company's consumption of elbaseret district heating for space heating and hot water.

12) the company's consumption of district heating multiplied by the Energy Agency provided corrected sulphur levels of taxation, see. § 6 (2).

13) Corrections for special conditions that have tax significance, such as, for example, the company's exploitation of bottom deduction in section 9 c of the law on the carbon dioxide tax of certain energy products, change in process list or amendment to the demarcation between process and space heating.

(2). Companies that have concluded an agreement on energy efficiency improvements or have submitted a letter of intent to enter into an agreement under section 1, paragraph 2, no. 1, in energy agreement notice of one or more production sites, by statement of taxable value subtracting subsidies for the electricity consumption, covered by section 9, paragraph 2 or 4, of the law on the carbon dioxide tax of certain energy products.

§ 4. For companies that must demonstrate that they meet the criterion of space heating are included the following in determining taxable value under section 1, paragraph 3:1) carbon dioxide tax and energy tax on the company's consumption of fuels for space heating and hot water.

2 Energispareafgift and not repaid) electricity duty of company's consumption of electricity for space heating and hot water.


3) energy tax and electricity tax by the company's usage of waste heat from process purposes, provided that the charge of this consumption not included under nr. 1 and 2.

4) carbon dioxide tax and energy tax on the company's consumption of fuel-based district heating for space heating and hot water.

5 Energispareafgift and electricity duty) of the company's consumption of elbaseret district heating for space heating and hot water.

6) Corrections for special conditions that have fiscal importance, including changes in demarcation between process purpose and space heating.

§ 5. The Danish Energy Agency may decide that a commitment on subsidies granted on the basis of § 1 will lapse if fiscal conditions change for the company, unless the company can demonstrate that it continues to fulfil the criterion of deduction in taxable value proms.

§ 6. By statement of taxable value in accordance with §§ 2-4 used the on statement date applicable rates on carbon dioxide tax, energispareafgift, energy tax and electricity tax.

(2). By statement of taxable value in accordance with §§ 2 and 3 shall apply from the Danish Energy Agency rates for corrected sulphur tax, which appears in the annex to the memorandum of understanding for businesses that meet the proms criterion according to the rules laid down in this notice, without prejudice. section 15 (1). The annex introduced not in the Official Gazette. The annex can be found on the Danish Energy Agency's website www.ens.dk.

(3). Carbon dioxide tax, energispareafgift, energy tax and electricity tax on taxable fuels and electricity, directly or indirectly, be used for the production of heat that comes from the company, cannot be taken into account in determining taxable value under section 2, paragraph 1, § 3, paragraph 1, and section 4.

§ 7. Energy consumption that is basis for the calculation of taxable value in accordance with §§ 2-4, is calculated as an annual average energy usage for the last 24 months, covered by all tax periods after the VAT law.

(2). The Danish Energy Authority may in exceptional circumstances allow an entity uses a different energy consumption, including the budgeted energy consumption for the first year of the commitment period. In the assessment can among other things be included whether the company can demonstrate that the information relating to the previous year's energy consumption is not available, or that the level of power consumption in the first tilsagnsår will be significantly different from previous year's energy consumption.

(3). Companies that in the statement period after paragraph 1 have had unusually high energy consumption or who have made unusually large energy procurement in relation to the projected energy consumption in the first tilsagnsår shall inform the DEA on this in connection with application for concluding agreement on energy efficiency. The DEA on this basis can adjust the size of the energy consumption, are included in the calculation of taxable value provided for in paragraph 1.

§ 8. By distribution of energy consumption in accordance with §§ 2-4 between heavy process, other process than for heavy process and space heating, including hot water, used the distribution of energy consumption, which is used by the final statement of the last statement period.

(2). The Danish Energy Authority may, in exceptional cases, allow a company can apply a different allocation basis, including a budget allocation for the first year of the commitment period. In the assessment can among other things be included whether the company can demonstrate that the information relating to the previous year's allocation is not available, or the distribution of energy consumption in the first tilsagnsår will be substantially different from the previous year.

(3). The Danish Energy Authority may in exceptional circumstances require that an entity uses a different allocation basis, including if there has been or will be changing the process list or of demarcation between process and space heating.

Chapter 3 Statement of reimbursement basis § 9. As sale, etc. pursuant to section 1 shall be deemed to be the deliveries covered by VAT law §§ 4-10, and which is not exempted under section 13 of the VAT law. The value of sales should be calculated according to the VAT Law §§ 27-30. Value are not included in the charges in accordance with other laws, as it is the responsibility of the company to pay in connection with the delivery in question. In value included the export subsidy and production subsidies, which the company receives in connection with the delivery in question.

§ 10. As procurement, etc. pursuant to section 1 shall be deemed to be the acquisition of goods and services, of which VAT is deductible purchase VAT after VAT law §§ 37-41 (a), as well as the purchase of goods and services covered by the VAT law § 34 (1). 7-13 and nr. 16-18 of the basic regulation. However, paragraph 4. Value are not included in the charges, which the company can get repaid in accordance with the law.

(2). As procurement, etc. pursuant to section 1 shall be deemed to be also the shipments covered by the VAT Law § 42, paragraphs 2 to 4. Procurement, etc. shall be taken into account to the same extent as might happen after deduction of the shipment pursuant to section 42 of the VAT law, paragraphs 2 to 5.

(3). Acquisition of assets that are depreciable after depreciation law, however, can only be included to the extent that the value of the purchase of these assets does not exceed 2 times the tax write-offs in the last financial year.

§ 11. Notwithstanding the provisions of sections 9 and 10 to an undertaking not to refund amount may include procurement, etc., or the sale, etc., relating to activities covered by section 7 of the law on the carbon dioxide tax of certain energy products. The procurement of the goods and services referred to in article 10, applied by an undertaking in the production of electricity for own use, may, however, be taken into account for the reimbursement basis when the produced electricity is taxable in accordance with the law on the tax on electricity and law on carbon dioxide tax of certain energy products.

§ 12. By statement of reimbursement amount under section 1 used an annual average of values for procurement, etc. and sale, etc., of the past 24 months, that is covered by all tax periods after the value added tax law.

(2). The Danish Energy Authority may, in exceptional cases, allow a company using other values, including the budgeted values for procurement, etc. and sale, etc. for the first year of the commitment period. Among other things, can be included in the assessment, to a newly created firm is not able to prove values from the past 24 months.

Chapter 4 Statement the device section 13. Proms and space heating criterion under section 1 are stated for the company, which is registered for VAT, see. However, paragraphs 2 and 3.

(2). The Danish Energy Agency can determine that companies have a natural production, managerial, accounting or geographical context, to make an overall statement of proms-or space heating criterion according to the rules laid down in this Ordinance.

(3). The DEA may also determine that several traders devices that do not have the same owner, but is registered under one pursuant to section 47 of the VAT law, paragraph 4, shall be regarded as independent firms in connection with the statement of the proms-or space heating criterion according to the rules laid down in this Ordinance.

§ 14. Agreement in accordance with paragraph 1 and pursuant to section 27, paragraph 4, of the energy agreement notice is concluded for the energy consumed by the company or companies that have made a comprehensive statement of the proms-or space heating criterion under section 13.

Chapter 5 application to conclude an agreement, section 15. An application to conclude an agreement on energy efficiency on the basis of fulfilment of the proms criterion under section 1, paragraph 2, shall be submitted as a signed letter of intent with annex in a form approved by the Danish Energy Agency. Hereby specifies the company that it fulfils the criterion, and that it has a proms recorded proms criteria in accordance with the provisions of this Ordinance. Application materials can be submitted to the Danish Energy Agency in electronic form. Application materials in electronic form must apply the digital signature with a level of safety equivalent to OCES-standard (public certificates for Electronic Services) or higher.

(2). An application to obtain reimbursement for coverage of the energy tax, electricity tax, energispareafgiften and carbon dioxide tax of space heating and hot water must be submitted as a signed letter of intent with annex in a form approved by the Danish Energy Agency. Hereby specifies the company, to meet the space heating criterion under section 1, paragraph 3, and that the adequate space heating criteria in accordance with the provisions of this Ordinance. Application materials can be submitted to the Danish Energy Agency in electronic form. Application materials in electronic form must apply the digital signature with a level of safety equivalent to OCES-standard (public certificates for Electronic Services) or higher. The Danish Energy Authority's commitment to grant assumes that the company enters into a process of agreement referred to in article 6. section 1, paragraph 2, no. 1, in the notice, or an energy agreement proms agreement, see. section 1, paragraph 2, no. 2, in energy agreement notice.

(3). Application to conclude an agreement in accordance with paragraph 1 or the application for obtaining reimbursement under paragraph 2 shall be accompanied by a statement from a registered or certified public accountant, etc. that the proms-or space heating criterion is measured in accordance with the provisions laid down in this Ordinance, and the tax value and the refund amount is determined on a proper financial basis. The Danish Energy Agency sets out detailed guidelines for the review of an auditor instructions.

(4). The Danish Energy Authority may lay down further requirements regarding proof of fulfilment of the proms-or space heating criterion.

(5). The DEA may allow the annexes to the letter of intent, including auditor's statement, see. (3) are submitted later than the application of the basic regulation. paragraph 1, but within a time limit specified by the DEA.


(6). The Danish Energy Authority determines upon receipt of the letter of intent, as to whether the conditions set out in this notice for the fulfilment of the proms-or space heating criterion is met. If the DEA has granted permission in accordance with paragraph 5, it shall take a decision after receiving the DEA of the annexes to the letter of intent.

(7). When the Danish Energy Agency has decided that a company meets the proms-or space heating criterion, Danish Energy Agency shall inform the Customs and tax administration, which initiates the payment of conditional grants with effect no earlier than from the Danish Energy Authority's receipt of the in paragraph 1 or 2 shall be intent.

Chapter 6 special provisions on withdrawal of commitments and repayment of grants section 16. If it is within the contractual process, it is found that an undertaking does not satisfy the proms-or space heating criterion under section 1, Danish Energy Agency can decide that a conditional commitments for aid granted on the basis of fulfilment of the proms-or space heating criterion be withdrawn, and that already paid contribution must be repaid.

(2). A company that has made an inventory of the proms-or space heating criterion under section 13, must immediately inform the Energy Agency of changes in significant assumptions for the inventory of the proms-or space heating criterion, as URf.eks. restrictions or extensions of the company, abandonment of essential production section or total or partial transition to other fuels or electricity, which means that the company no longer meets the proms-or space heating criterion in accordance with the provisions of this Ordinance.

(3). The Danish Energy Agency may decide that a commitment to grant will lapse if changes occur in the essential prerequisites for the inventory of the proms-or space heating criterion, which means that the company no longer meets the proms-or space heating criterion.

(4). Repayment of grants in accordance with the provisions of this Ordinance are carried out in accordance with the provisions of Chapter 10 of the Executive order on energy agreement.

Chapter 7 complain about Danish Energy Agency decisions § 17. The Danish Energy Agency decisions under section 5, article 7, paragraphs 2 and 3, article 8, paragraphs 2 and 3, article 12, paragraph 2, article 13, paragraphs 2 and 3, article 15, paragraph 6, and paragraph 16 (1) and (3), an appeal may be lodged to the Energy complaints. Decisions of Energy cannot be brought before another administrative complaints board authority.

(2). Complaint deadline is 4 weeks from the day the decision is communicated to the company.

Chapter 8 penal provisions article 18. Anyone who intentionally or grossly negligently shall give false or misleading information, the information on the basis for payout fortier of grants or violate § 2, paragraph 2, article 7, paragraph 3, or section 16 (2) of this Ordinance, punishable with a fine, unless a higher penalty is inflicted for other legislation.

(2). Whoever commits one of the offences referred to in paragraph 1, with intent to wrongly to be paid subsidies, be punished according to the rules laid down in section 7, paragraph 3 of the law on State grants to cover the costs of carbon dioxide tax in certain undertakings with high energy consumption.

(3). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.

Chapter 9 entry into force of § 19. The notice shall enter into force on the 1. January 2012.

(2). At the same time repealed Executive Order No. 632 of the 24. June 2005 about proms and space heating criterion in the context of agreement on energy efficiency and Government subsidies to cover the costs of carbon dioxide tax and energy tax of space heating and hot water.

(3). Agreements on energy efficiency, concluded before 1 January 2002. January 2012, finalized in accordance with the existing rules.

The Danish Energy Authority, the 14. December 2011 Ib L/Claus Andersen