Chapter 1	Promotions and Space Heat Criteria and Definitions
Chapter 2	Tax value depiction
Chapter 3	Reimbursement of the reimbursement base
Chapter 4	The task device
Chapter 5	Application to reach agreement
Chapter 6	Special provisions for withdrawal of pledges and repayment of grants
Chapter 7	Complaguing the decisions of the Energy Management Board
Chapter 8	Penalty provisions
Chapter 9	Entry into force

Compensation for the promotion and space heat criterion in the context of agreement on energy efficiency and state grants to cover the costs of energy savings tax for the process and carbon dioxide, energy savings tax, energy tax and electricity venom of space heating and hot water

In accordance with paragraph 1 (1), 4, section 2, paragraph 2. One and four, section 4, section 5, section 5. One, section 6 b, and section 7 (4). 2, in the law of state grants to cover costs of carbon dioxide tax in some companies with a significant energy consumption, cf. Law Order no. 846 of the 17th. of November 1997, as amended by law no. 1107 of 29. In December 1999 and section 8 of the Law No 1400 by 27. In December 2008 :

Chapter 1

Promotions and Space Heat Criteria and Definitions

§ 1. An undertaking wishing to reach an agreement on energy efficiency and obtain state grants for partial coverage of expenditure for the energy savings tax, in accordance with the notice of agreement on energy efficiency and state aid to cover expenditure energy savings tax in certain undertakings (then the energy contract notice) on the basis of section 1 (1). 2, no. 2, in the Energy Agreement notice, further fulfils the requirements of the promenation in this notice.

Paragraph 2. A company meets the promotion criterion by having a tax value where the company ' s unpaid carbon dioxide tax and energy savings tax for the process, not repaid carbon dioxide tax, energy savings tax, energy tax, and the electricity charge of space heating and hot water, as well as adjusted sulphur-tax, after deduction of any subsidies, cf. § 27, paragraph. 2, in the Energy Agreement Notigo, the total amounts shall be over 4%. of its reimbursement base, calculated on the basis of the value of the company ' s sales and so on with deduction of the value of the company's purchases, etc., but not less than 10%. for the purposes of energy taxes, duties shall be levior in accordance with the requirements referred to in paragraph 1. 4 mentioned tax laws.

Paragraph 3. A business meets the space-heater criterion by having a tax value in which the company ' s unpaid carbon dioxide tax, energy savings tax, energy tax and electricity venom of space heating and hot water accumulate above 2%. of its reimbursement base, calculated on the basis of the value of the company ' s sales and so on with deduction of the company's purchases, etc., but not less than 10%. of the company ' s sales,

Paragraph 4. For procedural purposes, the company's consumption of taxable heat, fuels and electricity is to be used for procedural purposes, which are remitters entitled under Section 11 of the tax on mineral products, etc., section 10 of the natural gas tax and the construction of the building, section 8, on the tax of coal, lignite, coke and coke, etc. and section 11 of the charge of electricity.

Paragraph 5. " Extensive " means the company ' s consumption of taxable heat, taxable fuels and electricity used in the execution of an energy intensive process which is included in Appendix 1 (hereinafter referred to as the procedural list), carbon dioxide tax of certain energy products and where the undertaking receives repayment of the energy savings tax after paragraph 9 (4). 2 or 4, in the case of the carbon dioxide tax of certain energy products.

Paragraph 6. Heat heating and hot water shall mean the company ' s consumption of tax-coated heat, taxable fuels and electricity for purposes covered by section 11 (4). FOUR, ONE. pkt;, in the law on mineral oil products, etc., section 10 (1). FOUR, ONE. pkt;, in the Act on the tax of natural gas and the construction of the building, section 8 (4). THREE, ONE. pkt;, in the Act on coal, lignite and coke tax, etc., and section 11 (4). Three, in the law on the charge of electricity.

Chapter 2

Tax value depiction

§ 2. For non-repayment of a tax pursuant to Article 9 (1). 2 or 4, in the case of the carbon dioxide tax of certain energy products, the following shall be taken into account when the tax value is calculated in accordance with section 1 (2). 2 :

1) The carbon dioxide charge of the non-quota-covered business consumption of fuels for process purposes.

2) Energy savings tax for the consumption of electricity for procedural purposes.

3) Carbon dioxide tax and the energy tax of the company ' s consumption of fuels into space heating and hot water.

4) Energy savings tax and not repaid electricity venom of the company's consumption of electricity to space heating and hot water.

5) Energy taxes and electricity venom of the company ' s consumption of surpluses from process purposes, provided that the cost of such consumption is not included in paragraph 1. 1-4.

6) The consumption of fuels by the company of the Energy Management Board set the corrected sulphur-based rates set out in accordance with the said Annex. Section 6 (2). 2.

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

8) Not repaid energy savings tax of the company's consumption of electric-based distance heating to heavy process.

9) Energy savings tax of the company's consumption of electricity-based remote warmth for other process purposes than a heavy process.

10) Carbon dioxide tax and the energy tax of the company ' s consumption of fuel-based heating, heating and hot water.

11) Energy savings tax and electricity venom of the company's consumption of electricity-based heating heating heating and hot water.

12) The company ' s consumption of remotely heated multiplied by the Agency for the Administrative Board of the sulphur in accordance with the management of the sulphur-based rate of sulphur. Section 6 (2). 2.

13) Corrections to special conditions which are of a tax bearing, such as the change in the process list or modification of the boundary between process and space.

Paragraph 2. Companies that have made the tax value in accordance with paragraph 1. 1 and where part of the energy consumption of the Agreement conclusion was included in the process list and included in the calculation of the tax value in accordance with paragraph 1. 1, shall immediately inform the Agency for the Agency, provided that the undertaking is paid back by the tax after paragraph 9 (3). 2 or 4 in the case of the carbon dioxide tax of certain energy products for any part of the energy consumption that was part of the inventory in accordance with paragraph 1. 1.

Paragraph 3. An undertaking ' s obligations pursuant to an agreement concluded with the Energy Management Board on the basis of compliance with the criterion in accordance with Article 1 shall consist of unlimited, even though the process list is revised after the agreement is revised so that part of it is made to the same token ; the energy consumption that was included in the calculation of the tax value in accordance with paragraph 1. 1 will be included in the process list.

§ 3. For establishments that carry out processes covered by the process list and which are paid back by tax after carbon dioxide tax slots ~ 9 (4)). Paraguation 2 or 4 shall be taken into account when the tax value is calculated according to section 1 (1). 2 :

1) Not repaid carbon dioxide tax of the non-quota-covered business consumption of fuels to process.

2) Energy savings tax for the company's consumption of electricity for process purposes.

3) Carbon dioxide tax and the energy tax of the company ' s consumption of fuels into space heating and hot water.

4) Energy savings tax and not repaid electricity venom of the company's consumption of electricity to space heating and hot water.

5) Energy taxes and electricity venom of the company ' s consumption of surpluses from process purposes, provided that the cost of such consumption is not included in paragraph 1. 1-4.

6) The consumption of fuels by the company of the Energy Management Board set the corrected sulphur-based rates set out in accordance with the said Annex. Section 6 (2). 2.

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

8) Not repaid energy savings tax of the company's consumption of electric-based distance heating to heavy process.

9) Energy savings tax of the company's consumption of electricity-based remote warmth for other process purposes than a heavy process.

10) Carbon dioxide tax and the energy tax of the company ' s consumption of fuel-based heating, heating and hot water.

11) Energy savings tax and electricity venom of the company's consumption of electricity-based heating heating heating and hot water.

12) The company ' s consumption of remotely heated multiplied by the Agency for the Administrative Board of the sulphur in accordance with the management of the sulphur-based rate of sulphur. Section 6 (2). 2.

13) Corrections for special conditions which are of tax importance, such as the company's use of bundles in section 9 c of the low carbon dioxide tax of certain energy products, modification of the process list or modification of the boundary between process and Space heating.

Paragraph 2. Undertakings which have entered into an agreement on energy efficiency or have submitted a declaration of intent to reach agreement pursuant to Article 1 (1). 2, no. 1, in the energy contract notice for one or more production sites, the tax reduction shall be deduction from the subsidy to the electricity consumption referred to in section 9 (4). 2 or 4, in the case of the carbon dioxide tax of certain energy products.

§ 4. For undertakings to document that they are meeting the space heat criterion, the following shall be taken into account when the tax value is calculated in accordance with section 1 (2). 3 :

1) Carbon dioxide tax and the energy tax of the company ' s consumption of fuels into space heating and hot water.

2) Energy savings tax and not repaid electricity venom of the company's consumption of electricity to space heating and hot water.

3) Energy taxes and electricity venom of the company ' s consumption of surpluses from process purposes, provided that the cost of such consumption is not included in paragraph 1. One and two.

4) Carbon dioxide tax and the energy tax of the company ' s consumption of fuel-based heating, heating and hot water.

5) Energy savings tax and electricity venom of the company's consumption of electricity-based heating heating heating and hot water.

6) Corrections for special conditions which have a tax impact, including changes in the definition between process purposes and space.

§ 5. The DEA may decide that an undertaking on grants granted on the basis of Article 1 shall lapse if the tax situation changes to the establishment unless the undertaking can document that it continues to meet the criteria of the blood supply after deduction in the tax value.

§ 6. When applying the tax value after § § 2-4, they are applied to carbon dioxide tax, energy savings tax, energy tax and electricity venom at the time of the dedgement.

Paragraph 2. For the calculation of the tax value in accordance with section 2 and 3, the Energy Management rates shall be applied to the desulphurisation of sulphur, as set out in the Annex to the memorandum of intent for undertakings which satisfy the criteria of the blood criterion in accordance with the rules laid down in this notice, cf. Section 15 (3). 1. The Annex shall not be introduced in law. The attachment is on the Energy Type Home Page www.ens.dk.

Paragraph 3. Carbon dioxide tax, energy savings tax, energy tax and electricity tax of taxable fuels and electricity used directly or indirectly for the production of hot hot provided by the company may not be taken into account by the inventory of : the tax value after paragraph 2 (1). Paragraph 3, section 3. One, and section 4.

§ 7. The energy consumption resulting from the calculation of the tax value in accordance with sections 2 to 4 shall be as an annual average of energy consumption over the last 24 months, which is subject to the tax periods following the VAT slop.

Paragraph 2. The DEA may, in exceptional cases, allow a company to use a different energy consumption, including the budgeted energy consumption for the first year of the period of the period of the period. The assessment may include, inter alia, whether the company can document that information related to previous years of energy consumption is not available or that, in the first year, energy consumption will be significantly different from previous years. energy consumption.

Paragraph 3. Entities within the period of time pursuant to paragraph 1. 1 has had extraordinarily large energy consumption or which have extraordinarily large energy purchases in relation to the projected energy consumption in the first year of the year, inform the DEA in relation to the application for agreement to be concluded ; on energy efficiency. The Energy Management Board may, on this basis, adjust the size of the energy consumption included in the calculation of the tax value in accordance with paragraph 1. 1.

§ 8. In the distribution of energy consumption in accordance with section 2-4 between heavy process, other process purposes other than heavy process and space heat, including hot water, the distribution of energy consumption applied to the final inventory for the last period of charge shall be used.

Paragraph 2. The DEA may, in exceptional cases, allow a company to apply a different basis for distribution, including a budgeted distribution for the first year of the period of the period. The assessment may include, inter alia, whether the company can document that information relating to previous years of distribution is not available or that the distribution of energy consumption in the first year will be significantly different from that ; Former years.

Paragraph 3. In exceptional cases, the DEA may require a company to use a different basis of distribution, including if there has been or will change the process list or the boundary between process and space.

Chapter 3

Reimbursement of the reimbursement base

§ 9. As the sales etc. in accordance with section 1, the deliveries covered by the VAT slopts section 4 to 10 are not exempted from the section 13 of the VAT slots. The value of the sale shall be collected after the VAT slots ~ § 27-30. The value shall not be included in the charges levior in accordance with other laws, which it is to the undertaking to pay in respect of the delivery in question. The value shall include export refunds and production subsidies received in the context of the delivery in question.

§ 10. As purchases etc. in accordance with section 1, the purchase of goods and services, of which VAT is deductible as buyers of VAT slop, section 37-41 (a) and the purchase of goods and services covered by the VAT slots Section 34 (4). 1, no. 7-13 and nr. 16-18, cf. however, paragraph 1 4. The value does not include the charges that the company may be repaid in accordance with the legislation.

Paragraph 2. In addition, as purchases etc. in accordance with section 1, they shall also be considered to be the deliveries covered by Section 42 (5) of the VAT slots. 2-4. Procurement, etc. shall be taken into account as a deduction of the delivery on the basis of the VAT slots clause section 42 (3). 2-5.

Paragraph 3. However, the acquisition of assets that are depreciation-entitled under the depreciation Act may only be considered to the extent that the value of the purchase of these assets does not exceed 2 times the fiscal depreciation of the last completed revenue.

§ 11. Notwithstanding the provisions of section 9 and 10, a company shall not be required to include the purchase, etc., or sales, etc. relating to activities covered by Section 7 of the carbon dioxide tax of certain energy products. However, the purchase of the goods and services used by a company in the manufacture of electricity may, however, be taken into account for the reimbursement basis when the subject is taxable in accordance with the law applicable to the charge of electricity and the law of the market ; carbon dioxide tax of certain energy products.

§ 12. In the event of the reimbursement of the reimbursement base after Section 1, an annual average of the purchase, etc. and sales tax values for the last 24 months covered by the value added tax slots is used for the last 24 months.

Paragraph 2. In exceptional cases, the DEA may allow a company to use other values, including budgeted values for the purchase, etc. and sales etc. for the first year of the period of the period. The assessment may include, inter alia, that a newly-started company cannot substantiate values from the last 24 months.

Chapter 4

The task device

§ 13. The Promose and Space Heat Criteria after Section 1 is redone for the company that is registered after the tax limit, cf. however, paragraph 1 Two and three.

Paragraph 2. The DEA may decide that undertakings which have a natural production, management, accounting or geographical context shall carry out a comprehensive statement of the promotion or space criterion in accordance with the rules laid down in this notice.

Paragraph 3. The DEA may also decide that several operators who do not have the same owner, but are registered under one in accordance with the VAT slots Section 47 (3). 4 shall be considered to be self-employed undertakings in the context of the promotion of the promotion or room heat criterion in accordance with the rules laid down in this notice.

§ 14. Agreement as referred to in section 1 and in accordance with section 27 (2). 4, in the energy contract notice, the energy shall be awarded to the energy consumed by the promotions of the proms or the space heat criterion in accordance with section 13.

Chapter 5

Application to reach agreement

§ 15. An application to conclude an energy efficiency agreement on the basis of the promotion of the promenation in accordance with section 1 (2). 2, shall be given as a signed declaration of intent with Annex in a form approved by the Agency for Energy Management. This indicates that it meets the criterion of blood and that it has discharged the promenation in accordance with the provisions of this notice. Appliing materials may be submitted to the DEA in electronic form. Electronic Signature (s) in electronic form must use digital signatures corresponding to the OCESS standard (Public Certificates to Electronic Service), or higher.

Paragraph 2. An application for a grant to cover the energy tax, electricity tax, the energy savings tax and the carbon dioxide of hot water and hot water must be given as a signed declaration of intent annexed to a form approved by : The DEA. This indicates that it meets the space heat criterion in accordance with section 1 (2). 3, and that it has undergone the space-heating criterion in accordance with the provisions of this notice. Appliing materials may be submitted to the DEA in electronic form. Electronic signature of electronic signatures with a level of security equivalent to the OCES standard (Public Certificates to Electronic Service (OCES), or higher, must be used by electronic means. The Energy Management Commitment for Supplements requires the company to enter into a process agreement, cf. Section 1 (1). 2, no. 1, in the Energy Agreement notice, or a promotion agreement, cf. Section 1 (1). 2, no. 2, in the Energy Agreement notice.

Paragraph 3. Application to enter into agreement pursuant to paragraph 1. 1 or an application to obtain grants in accordance with paragraph 1. 2 shall be accompanied by a declaration by a registered or stateacerized auditor and so on whether the proms or space heat criterion has been established in accordance with the provisions laid down in this notice and that the tax value and the basis of the refund shall be the basis of the test and the refund ; set up on a proper accounting basis. The Energy Management Board shall lay down detailed guidelines for the revision of a auditor instruction.

Paragraph 4. The Energy Management Board may lay down additional requirements concerning the documentation for the fulfilment of the prompt or room heat criterion.

Paragraph 5. The DEA may allow annexes to the declaration of intent, including the auditor declaration, cf. paragraph 3, shall be submitted later than the application, cf. paragraph 1, but before one of the Energy Management Board, set out time limit.

Paragraph 6. The Agency for Energy Management shall decide upon receipt of the declaration of intent whether the conditions in this notice for the fulfilment of the prompt or room heat criterion have been met. If the Energy Management Board has granted authorisation pursuant to paragraph 1, 5, the Energy Management Board shall take such a decision after receipt of the Annexes to the declaration of intent.

Paragraph 7. Once the Energy Management Board has decided that a business meets the promotion or space criterion, the DEA shall inform the customs and tax administration, which shall implement the payment of the conditional grant from the earliest, The receipt of the energy control system referred to in paragraph 1. 1 or 2 declaration of intent.

Chapter 6

Special provisions for withdrawal of pledges and repayment of grants

§ 16. If, prior to the conclusion of this Agreement, a company does not meet the proms or the space heat criterion in accordance with Article 1, the DEA may decide that a conditional undertaking on grants was issued on the basis of the fulfillment of the promotion or the space-heating criterion is withdrawn and that the subsidy already paid shall be repaid.

Paragraph 2. An undertaking which has made a statement of the prompt or room heat criterion in accordance with Article 13 shall immediately inform the Energy Management Board of changes in essential conditions for the promotion of the promotion or room-heating criterion, such as limitations or, Expansion of the establishment, abandonment of essential production lesions or whole or partial transfer to other fuels or electricity resulting from the fact that the company no longer meets the promotion or room heat criterion in accordance with the provisions of this Directive ; announcement.

Paragraph 3. The DEA may decide that a grant of a grant may be lost in the event of changes in essential preconditions for the promotion of the promotion or room heat criterion resulting from the fact that the company no longer fulfils the promotion or the promotion ; the space-heating criterion.

Paragraph 4. The payment of grants under the rules of this notice takes place in accordance with the provisions of Chapter 10 of the Energy Agreement Order Decision.

Chapter 7

Complaguing the decisions of the Energy Management Board

§ 17. The power of energy management shall be in accordance with section 5, section 7 (4). 2 and 3, section 8 (3). 2 and 3, section 12 (2). 2, section 13 (3). 2 and 3, section 15 (3). 6, and section 16 (4). 1 and 3, may be imparted to the Energy Board. Decisions taken by the Energy Clause may not be brought to the second administrative authority.

Paragraph 2. The time limit shall be four weeks from the date on which the decision has been announced.

Chapter 8

Penalty provisions

§ 18. The inadvertently or gross negligent or misleading information shall provide information on the basis for the payment of grants or contravenes section 2 (2). 2, section 7 (4). paragraph 3, or section 16 (4). 2, in this notice, penalty penalties shall be punished unless higher penalties are inflict on other legislation.

Paragraph 2. The one who commits one of the items referred to in paragraph 1. Paragraph 1 shall be penalised by the rules laid down in Section 7 (3). 3 in the law of state grants to cover costs of carbon dioxide tax in some companies with a high energy consumption.

Paragraph 3. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

Chapter 9

Entry into force

§ 19. The announcement shall enter into force on 1. January 2012.

Paragraph 2. At the same time, notice No 632 of 24. June 2005 on the promotion and space heat criterion in the context of agreement on energy efficiency and state subsidies to cover costs for carbon dioxide tax and to energy tax on space heating and hot water.

Paragraph 3. Agreements on energy efficiency that have been entered into before 1. In January 2012, it will be completed according to the existing rules.