The Law On Excise Duty On Liquid Fuel

Original Language Title: Laki nestemäisten polttoaineiden valmisteverosta

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1994/19941472

In accordance with the decision of the Parliament, provides for: General provisions article 1 (21 December 2007/1305) (2) (a) of liquid fuels and products referred to in paragraph shall be carried out in the State excise tax on the energy content of verona and a carbon dioxide tax, as this is required by law. Motor gasoline and diesel fuel substitute for oil as well as the bioperäisten a CO2 tax, account shall be taken of fuel during the life cycle of the carbon dioxide emissions generated by the ekvivalenttiset. (25 may 2012/256)
Backup storage and safeguarding the State from the rest of the financing of the costs of supply are liquid fuels, and (2) (a) the products referred to in article, in addition to safeguarding the security of supply of the service to run your backup payment Act (1390/1992) of the Security Fund as referred to in this law.
Liquid fuel, and 2 (a) of section apuaineesta is added to the product to be carried out referred to in excise duty and the security fee, according to the same criteria as for fuel, the excipient (s) has been added.
Up to 1 000 g unit packet compressed liquid gas shall apply only to the transfer of control of excise duties and the provisions of the product. (10.4.2015/378)
L:lla 378/15 added 4 Article shall enter into force on the 1.1.2016.

2 section (30.12.2010/1399) in this Act, the following definitions shall apply: 1) liquid fuels: (a) the customs tariff heading Nos 1507 – 1518) products, if they are intended for use as heating fuel or motor fuel;
(b) the customs tariff subheadings 2706-2710), 2711 12 2711 13, 2712-2715 and products, as well as;
(c) the customs tariff subheadings 2901 and 2902) products;
(d) products falling within CN code 2905 11 00), which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;
(e) products falling within CN code 3403);
(f) products falling within CN code 3811);
(g) products falling within CN code 3817);
(h) products falling within CN code 3824 90 99), if these are intended for use as heating fuel or motor fuel;
item 2) of the customs tariff, the tariff and statistical nomenclature and on the common customs tariff(1), as last amended by Council Regulation (EEC) no 2658/87 amending Annex I of Commission Regulation (EC) no 2031/2001 nomenclature;
3) engine with gasoline internal combustion engines of the customs tariff heading no 2710 for use with a suitable petrol with octane number is 75, as defined by the ASTM D 2699 RON or more or I'M 25164 method;
4 of the customs tariff heading no 2207) bioethanol from biomass, it is intended for use as heating fuel or motor fuel;
5 of the customs tariff heading no 2909) MTBE:llä metanolipohjaista petrol component methyl-tert-butyylieetteriä;
6 of the customs tariff heading no 2909) TAME:lla metanolipohjaista petrol component methyl-tert-amyylieetteriä;
7 of the customs tariff heading no 2909) ETBE:llä etanolipohjaista petrol component ethyl-tertio-butyylieetteriä;
8 of the customs tariff heading no 2909) TAEE:lla etanolipohjaista petrol component ethyl-tertio-amyylieetteriä;
9 biobensiinillä of the customs tariff heading no 2710) biomass produced gasoline hydrocarbon component, which does not contain oxygen;
10) small engine gasoline product CN code 2710 11 41, which is at least equivalent, in terms of features listed below the relevant limit value: the value of the Lyijyalkyylipitoisuus Property, the limit of not more than 2 mg/l with a sulphur content of not more than 10 mg/kg benzene content of not more than 0.1% by volume of aromatic hydrocarbons content of not more than 1.0% vol Olefiinipitoisuus not more than 1.0% by volume of N-heksaanipitoisuus to a maximum of 0.5% by volume of Sykloalkaanipitoisuus (C8, and carbon equivalent to the smaller total) not more than 2.0% by volume of vapour pressure of at least 50 and not more than 65 kPa final up to 200 degrees Celsius to 11) of the customs tariff heading no 2710 diesel oil for diesel oil;
12) biodiesel oil, diesel oil, a similar product, which is produced from biomass;
13) parafiinisella diesel oil cetane number of the product, which is less than 70, the density of the 770 to 800 grams per litre of 15 ° c, polyaromatic hydrocarbons (PAH) content not exceeding 0.1% by weight of sulphur content of not more than 5 mg/kg, and with a minimum of 95% by volume distils at 360 ° c; If the parafiinistä diesel oil mixed with diesel oil, and if the quality of the parafiinisen is based on a sliding scale of diesel oil is recovered, the tax reduction, is a mixture of diesel oil for diesel oil before the quality requirements laid down in the meet;
13 (a)) ethanol diesel product with an ethanol content of at 83 to 92% by volume flammability to improve the level of 5-10% by volume, density of 805-830 grams per litre of 15 ° c, with a sulphur content not exceeding 10 milligrams per kilogram, from 3 to 7% by volume of water content and effective thermal value 24-27 megajoulea; (20.12.2013/1131)
L:lla 1131/13 added to paragraph (a) entered into force on 13 1.1.2014.
14) of the customs tariff heading no 2710 petrol aircraft suitable for use in internal combustion engines fuel as defined in ASTM D 910-6227 or, as determined by the ASTM D DEF STAN 91-90;
15) air to air petrolilla customs tariff heading 2710 machines suitable for use in diesel engines or fuel as defined in ASTM D 1655-6615, ASTM D-, DEF STAN 91-91, GOST 10227-or NATO code F-35-method;
16) light fuel oil for heating, as well as falling within the CN code 2710 and non-road mobile machinery engines installed on gas oil, diesel oil and suitable for the APPLICATION of EN ISO 3405 ASTM D 86 method or of at least 85% by volume, including losses, at 350 ° c and the losses that have been made to recognize it as separately; the use of light fuel oil as a fuel for vehicles and water vehicles provided for in the Act on fuel cost (1280/2003), as well as a private pleasure vessel from fuel cost (1306/2007);
17) rikittömällä kevyelläpolttoöljyllä light fuel oil, with a maximum sulphur content of 10 mg/kg;
18) on heavy fuel oil, diesel oil and light fuel oil, with the exception of the customs tariff within the meaning of heading no 2710 to heat oil and oil product with EN ISO 3405 ASTM D 86 method or, less than 65% by volume distils at 250 celciusasteessa or loss, including the temperature of 250 ° c, these methods can not be determined;
19) biopolttoöljyllä for heating, as well as closely linked to the installed diesel engines and diesel non-road mobile machinery for use with a suitable fuel, which is produced from biomass;
20) LPG 2711 12 2711 13 of the customs tariff, headings and propane, butane, or their mixtures made up of gases, liquid state;
20 (a)) on the bion barrier to gas-liquid gas to a similar product, which is produced from biomass; (10.4.2015/378)
L:lla 378/15 added to point (a) shall enter into force on the 20 1.1.2016.
21) of carbon with hydrogen organic compounds which are made up of carbon and hydrogen, or products that contain mixtures of hydrocarbons;
22) heating fuels for fuel purposes;
23) private pleasure-flying the use of an aircraft by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the consideration or for the purposes of public authorities for the carriage of passengers or goods or for the supply of services;
24) private pleasure craft from the beginning, or the natural or legal person who enjoys its use either through hire or used by its owner or any other means, for other than commercial purposes and in particular other than for the purposes of public authorities for consideration or for the carriage of passengers or goods or the provision of services;
25) professional fishing activities, with its carrier, the processing of the catch may be fishing and requested their livelihoods or the essential part of it in such a way that his revenue from sales received activities (fisheries, the total income) are at least 30% of the total income received by all economic activities, the fisherman's salary income and the total number of orders received by them in the overall income of the other his on a regular basis; a shareholder of the company or cooperative fishermen were fishing for a company or a share of the total income of the cooperative fisheries to him; the second were the fishermen fishing in his fishing income received in salary; fishing on the carrier must be marked with the ammattikalastajarekisteriin and the fishing vessel to be used for professional fishing must be marked on the register of fishing vessels, as the implementation of the common fisheries policy of the European Community Act (1139/94) or of the registration of ships in the fisheries and aquaculture Act (694/2010);

26) combined heat and power production power plant for the production of heat and electricity of the tax period to good use either at the same time, or both;
27) by the acronym: a) R a product which meets the biofuels and bio barriers Act (393/2013) sustainability criteria laid down and that the sustainability criteria that demonstrate compliance with the law; (7.6.2013/395) (b)) product, which, in addition to the provisions of paragraph 3 (a), is produced from waste, residues, table invalid cellulose or ethanol from lignocellulosics; (7.6.2013/395) as defined in paragraph 13 (c)) P parafiinistä diesel oil;
28) biomass from agriculture or forestry, fishing or related industries, or of biological origin of products, waste and residues, as well as the biodegradable fraction of industrial and municipal waste. (7.6.2013/395) (2) (a) section (21 December 2007/1305), liquid fuels, which are not law attached to the tax table tax levels, on the basis of the tax is chargeable for its intended purpose as provided for in the table corresponding to the motor or heating fuel, in accordance with the tax level.
Article 2 content of the liquid fuels as referred to in paragraph 1, in addition to all the other products that are used or intended for use or sale as motor fuel, or as an additive for motor fuel as an adjunct, or Extender in motor fuels, shall be taxed as motor fuel tax as provided for in the table according to the level of the corresponding tax.
Article 2 content of the liquid fuels referred to in paragraph 1, in addition to all the other hydrocarbons, with the exception of the peat, which is used or intended for use, or that are sold for heating should be taxed at the rate for the equivalent heating fuel provided for in the tax table tax level.
This article does not apply to gaseous effluents and solid fuels, which provides electricity and certain excise duties constituting the fuel excise duty Act (Regulation (EC) No 314/1996).

2 (b) of section (30.12.2010/1399) taxation law (182/2010), 4, 8 and 9 the control and transfer of the system provided for in chapter shall apply to the following liquid fuels: 1) customs tariff heading Nos 1507 to 1518, if these are intended for use as heating fuel or motor fuel;
2 2707 10, 2707 20) of the customs tariff subheadings 2707 30 and 2707 50, in the form of products;
3) customs tariff subheadings 2710 11 to 2710 19 69; 2710 11 21 and 2710 11 25 customs tariff subheadings 2710 19 29, however, only when the products covered by them is transferred to the bulk and wholesale;
4. products falling within heading no 2711) customs tariff with the exception of 2711 11, 2711 21 and the customs tariff heading 2711 29 products;
5) products falling within CN code 2901 10;
6 2902 20, 2902 30) customs tariff subheadings, 2902 41, 2902 42, 2902 43 and 2902 44;
7) customs tariff heading 2905 11 00, which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;
8) products falling within CN code 3824 90 99 if these are intended for use as heating fuel or motor fuel.
Government regulation is necessary in order to adjust the Excise Tax Act, Chapter 4, 8 and 9 of the rules for the application of the system of control and provided for the transfer of the other products referred to in paragraph 1. In addition, the State Council Regulation may provide that the products referred to in paragraph 1, with the exception of those mentioned in the tax table, liquid fuel, subject to the Excise Tax Act, Chapter 4, 8 and 9 of the provisions relating to the transfer of products, if provided for in Finland and in the other Member State of the European Union on the basis of a bilateral agreement is agreed to.

section 2 (c) (21 December 2007/1305), the State Council regulation can be adjusted in the updating of the items in the customs tariff law, to respond to existing items, provided that this does not lead to the ability to add or remove any of the liquid fuel of this law and of the amount of tax changes.

3 section (21 December 2007/1305) in addition to the Excise Tax Act provides for tax duty, excise duty and the security fee is required to: 1), for which the fuel is released to back up the State of the stock;
2) fuel trading business with fuel lisäämistään excipients;
3) it, or use a 2 (a) referred to in article for the purposes laid down in the said article the replacement fuel.
A taxable person as referred to in paragraph 1, the excise duty shall apply to the extent that the tax law provides for a tax period-ilmoittajasta 2, (b) provided. (30.12.2010/1399)

The criteria for the imposition of the tax and the payment section 4 (30.12.2010/1399) and security of supply must be carried out in accordance with the table in the annex of the tax payment.
If the light fuel oil, liquefied petroleum gas, biopolttoöljyä, bion barrier gas or heavy fuel oil is used for the combined production of heat and electricity, the carbon tax is one half of the tax provided for in the table. (10.4.2015/378)
L:lla 378/15 modified 2 shall enter into force on the 1.1.2016. The previous wording: If the light fuel oil or heavy fuel oil, biopolttoöljyä is used for the combined production of heat and electricity, the carbon tax is one half of the tax provided for in the table.
What are the barriers to biofuels and the Act on the basis of the verification provided for waste, leftovers, eat cellulose ethanol from lignocellulosics, invalid or for the purposes of the tax is to be followed by the abbreviation table T-marked product groups. (7.6.2013/395)
Taxes in accordance with the table of tax shall apply to liquid fuel, which is used alone or in a mixture, which is used in the rest of the liquid fuel or a similar motor and heating fuel.
The corresponding fuel consumption to be donated, motor gasoline or fuel mixture of portable tax, including the total amount of the fee is at least 35.9 cents per litre. In the case of diesel fuel or fuel mixture corresponding to the laptop, including the total amount of the tax service fee of not less than 33.0 cents per litre.

section 5 provides for the payment of excise duty and the security of supply of the product at a temperature of 15 ° c..

section 6 of the excise tax and fee provides for: 1) on the basis of the quantities authorized warehousekeeper, who is the keeper of the warehouse of the accounting tax period during his taxable and the security fee for underground consumption;
2) every taxable person for own consumption of fuels during the tax period on the basis of the quantities of introduced;
3) under section 3, the case referred to in paragraph 2, on the basis of the quantities that were added to the taxable fuel; (return/901) 4) under section 3, in the case referred to in paragraph 3, on the basis of the quantities supplied. (return/901)
Notwithstanding the provisions of paragraph 1, the provisions of paragraph 1, the keeper of the warehouse of the accounts of the amounts of the corrections made to the released, may be taken into account for taxation purposes of the tax period, during which they have been the keeper of the warehouse to the General Ledger.

section 6 (a) (30 December 1998/1159) in the warehouse keeper shall have the right to reduce the excise tax and tax period for the receipt of a security fee for the relevant tax period of the hydrocarbons linked to motor gasoline recovered and security on the basis of the release for consumption to be carried out under the payment of excise duty and the amount of the service fee, which is annexed to this law, the tax table 10. The right to deduct is subject to the condition that the captured oil and gas nesteytetään bensiiniksi in a tax warehouse. (30.12.2010/1399)
The amount of hydrocarbons is in respect of which VAT is deductible under section 6, as referred to in paragraph 1, calculated on the amount of motor gasoline consumption for the supply;
1) 0.14% alcohol by volume, if the recovery of hydrocarbons and petrol are released in a tax warehouse and distribution;
2) 0.07% by volume, if the gasoline are released hydrocarbons is recovered in a tax warehouse.
The reduction shall be entitled to make it an authorized warehousekeeper, which from a tax warehouse to the gasoline has been released for consumption.

Fuel Light fuel for the purposes of article 7 of the NAC reservation intended to be used for the fuel has to be done to recognize it as such.
Light the light petroleum is also a task to recognize it as a State Council regulation. (21 December 2007/1305), section 8 of the fuel, which has not been made to recognize it as section 7 (1) or provided for in or under, may, however, be regarded as light fuel oil provided that it has been released for the purposes of his taxable consumption and fuel used in the light.
The music may be subject to a separate error charge against an act of at least 10% of the collection of the amount of the excise duty to be left in, up to a maximum of EUR 80 000. (26 October 2001/918)

Exemption from value added tax and the exemption from section 9 (21 December 2007/1305) excise duties and huoltovarmuusmaksuttomia are in addition to the Excise Tax Act provides: 1) fuel, which is sold in, or imported state storage;
2) fuel, which is used as a source of energy, the oil refining process;

3) fuel, which is used for the industrial production of raw materials in the manufacture of the goods, or as an adjunct to or immediately ensikäytössä;
4) fuel, which is used for ship transport fuel other than in private pleasure craft; However, fishing vessels are tax exempt to the extent that they are used for professional fishing; (30.12.2010/1399) 5) for electricity production and for separate electricity production to maintain the production capacity as a ylösajossa, or the fuel to be used, with the exception of the fuel, which is used for power generation and fuel excise duty Act, section 5, subsection 2;
6) fuel, which is used as a fuel in air transport, other than in private pleasure-flying;
7 paragraph repealed by L:lla 30.12.2010/1399.
8 paragraph repealed by L:lla 10.4.2015/378, which shall enter into force on the 1.1.2016. The previous wording: 8) liquefied petroleum gas.

section 9 (a) (30.12.2010/1399), section 4, subsection 2 of the carbon dioxide tax reduction as well as referred to in article 9 (2), (3), and on application by the exemption from value added tax referred to in paragraph 5 shall be implemented by returning the products to the user, if the fuel tax has been used by a tax or a carbon tax which entitles the holder to a discount for a purpose other than the authorized warehousekeeper of dispatch.
Section 9 of the application for exemption from value added tax referred to in paragraph 4 shall be implemented by restoring the ship carrier fuel tax. The Council of State regulation is necessary in order to provide the types of ship or ships to be used for a specific purpose, which may have tax free fuel directly into the waterway, the authorized warehousekeeper of dispatch duty free warehouse, or in any other way.
Article 9: exemption from value added tax referred to in paragraph 6 is carried out by returning the completed application to the air carrier fuel tax. Regulation of the Council of State, it may be provided that a certain fuel quality can be delivered to duty-free through the waterway, the authorized warehousekeeper of dispatch from a tax warehouse to the aviation or that any aircraft type, aircraft group or for a specific purpose to use the aircraft to be able to buy tax-free fuel directly into the waterway, the authorized warehousekeeper of dispatch duty free warehouse, or in any other way.
A refund is requested or the calendar year, January-June and July-December the spent fuel. The refund must be lodged within three years of the end of the period. The return is subject to the condition that the applicant submits a report on the use of reliable products to duty free. Tax refund shall not be paid if the amount is less than EUR 330 other than fishing vessels. The date of payment of the refund, the provisions of the regulation of the Council of State may be more precise. Unless otherwise provided for in this Act to the contrary, the taxation of excise duty shall apply to the extent that the tax law provides for a tax adjustment, taxation, tax, accounting, verification of data, from any notification obligations pursuant and the appeal.
Customs confirmed for January-June and July-December of motor gasoline, diesel oil and substitute products and substitute products, liquefied petroleum gas and fuel oil and light the substitute products and substitute products that you want to restore the amount of excise duty, which shall apply during the weighted fuel tax return. The amount of the refund shall be fixed during the period of his taxable supplies of fuel and the consumption of the substitute products of the average tax per litre to two decimal places. However, the fuel, which is not a composition of motor gasoline, diesel oil and other liquid fuel quality standards for the protection of the environment, pursuant to the Act (527/2014) in accordance with the laid down in, or in the case of a light fuel oil, which contains the biopolttoöljyä more than 7% alcohol by volume, the applicant shall provide a refund of the tax and the fuel tests carried out on a reliable supply. (10.4.2015/378)
L:lla 378/15 amended Act shall enter into force on the 1.1.2016. The previous wording of: Customs to strengthen in the January-June and July-December of motor gasoline, diesel oil and substitute products and substitute products, as well as light fuel oil and substitute products the excise duty at the rate you want to restore, which shall apply during the weighted fuel tax return. The amount of the refund shall be fixed during the period of his taxable supplies of fuel and the consumption of the substitute products of the average tax per litre to two decimal places. However, the fuel, which is not a composition of motor gasoline, diesel oil and other liquid fuel quality standards for the protection of the environment, pursuant to the Act (86/2000), in accordance with the laid down in, or in the case of a light fuel oil, which contains the biopolttoöljyä more than 7% alcohol by volume, the applicant shall provide a refund of the tax and the fuel tests carried out on a reliable supply. (20.12.2013/1131)
L:lla 1131/13 added to the Act came into force 1.1.2014.
If the amount of tax to be refunded cannot be confirmed in accordance with paragraph 5, or to find out the amount of the tax is to: 1) motor gasoline, motor gasoline, ethanol and ethanol mixture or the replacement of the product in accordance with the table in annex 22 of the tax category tax and fee;
2) diesel oil, biodieselöljystä, a mixture of diesel and non-food agricultural policy or the replacement of the product in accordance with the table in Annex 49 tax category tax and fee;
3) light fuel oil, light fuel oil, biopolttoöljystä, and biopolttoöljyn mixture or the replacement of the product in accordance with annex 64 tax table with tax and service fee;
4) liquid gas, gas, LPG and bio barrier bio barrier gas mixture, or replacement of the product in accordance with the table in annex 113 tax category tax and service fee.
(10.4.2015/378) L:lla 378/15 amended 6 subsection shall enter into force on the 1.1.2016. The previous wording of is: If the amount of tax to be refunded cannot be confirmed in accordance with paragraph 5, or to find out the amount of the tax is to: 1) motor gasoline, motor gasoline, ethanol and ethanol mixture or the replacement of the product in accordance with the table in annex 22 of the tax category tax and fee;
2) diesel oil, biodieselöljystä, a mixture of diesel and non-food agricultural policy or the replacement of the product in accordance with the tax table 49 tax and fee;
3) light fuel oil, light fuel oil, bio-oils and biopolttoöljyn mixture or the replacement of the product in accordance with the tax table 64 tax and service fee.
(20.12.2013/1131) L:lla 1131/13 amended 6 subsection (ex Article 5 of the Act), entered into force 1.1.2014. The previous wording: If the return of the applicant present a reliable explanation of the tax and the supply of fuel to tests carried out on a fee, the amount of the tax is to: 1) motor gasoline, motor gasoline, ethanol and ethanol mixture or the replacement of the product in accordance with the table in annex 22 of the tax category tax and fee;
2) diesel or biodieselöljystä, a mixture of diesel and non-food agricultural policy or the replacement of the product in accordance with the tax table 57 tax and fee;
3) light fuel oil, light fuel oil and biopolttoöljystä and biopolttoöljyn mixture or the replacement of the product in accordance with the tax table 64 tax and service fee.
YmpäristönsuojelulaL 86/2000 is repealed YmpäristönsuojeluL:lla 527/2014 1.9.2014.

section 10 (30.12.2010/1399) in respect of fuel used for professional fishing article 25 referred to in paragraph 2, the registration shall be valid for the acquisition and use of fuel.

The title is repealed L:lla 30.12.2010/1399. (30.12.2010/1399), section 10 (a) (30.12.2010/1399), section 10 (a) repealed by L:lla 30.12.2010/1399.

The combined production of heat and electricity (9.10.1997/921) to 10 (b) of section (20 December 2002/1183) When electricity is produced by the combined electricity and heat production, heat production, fuel is carried out in accordance with the table of tax on the amount of fuel tax, which is obtained by multiplying the consumption by a factor of 0.9 released heat.
As mentioned in subparagraph (1) above, the heat production of the fuels on the basis of the transferred heat consumption is defined as using the effective values. The consumption power of the body, the person extradited shall heat means the district heating and process steam network, as well as the number of the same in the case of commercial use of the heat.
For each of the fuel used in the same proportion both heat and electricity generation.

Miscellaneous provisions section 11 unless this Act provides otherwise, a liquid-fuel excise tax obligation and the reasons for the imposition of the tax, as well as other valid law or taxation of excise duties, what under it.
What the above in subparagraph (1), applies, mutatis mutandis, to security of supply.

11 (a) in the section (30.12.2010/1399) Biopolttoöljyn the manufacturer does not apply to excise tax law, article 21 to 29, if the amount does not exceed 100 000 of biopolttoöljyn litres in each calendar year, and a biofuel be transferred to the Finnish and in another Member State or third country of Finland and the European Union.

Biopolttoöljyn a written declaration to customs, shall be submitted by the manufacturer to be a taxable person for registration. A taxable person otherwise subject to excise tax law provisions relating to the tax period-the notifier. (21.12.2012 read/965)
The registry maintained by the customs. Article 12 (21.12.2012 read/965) (21.12.2012 read/965) trade movement of liquid fuels shall be presented to customs at the announcement of the fuel that you can add to the use and identification of each of the substances.

12 (a) in the section (21.12.2012 read/965), the Customs has the right to have the air of gasoline and jet fuel for the relevant information in the field of taxation and the control of Traffic turvallisuusvirastolta.

section 13 When Parliament has been given a presentation of this amendment to the law, the State Council has the right to determine, in accordance with the tax and that the products are subject presentation fee.
If the payment is greater than the tax or the tax or fee, Duty, subsequently laid down must be returned to the application by the taxable person, the amount corresponding to the difference. Article 14 (21.12.2012 read/965) for more on the implementation of the provisions of this law shall be imposed by regulation.

14 (a) of section (19.12.2014/1184), referred to in article 4 (2) of the tax reduction is granted to an undertaking which is recognizing that certain forms of aid compatible in accordance with article 107 of the Treaty and 108 in accordance with Commission Regulation (EU) no 651/2014 1 within the meaning of article 4 (c) of economic difficulty or of the said article 4 referred to in point (a) based on the European Commission to the previous unpaid of the declared to be unlawful and incompatible with the internal market.
L:lla 1184/2014 the entry into force of the amended section 14 (a) 1.1.2015 came. The previous wording of section 14 (a): (20.12.2013/1131) referred to in article 4 (2) of the tax reduction does not apply to an undertaking, which is of certain forms of aid compatible with the common market in accordance with articles 87 and 88 of the Treaty (General block exemption regulation) of Commission Regulation (EC) No 1493/1999 on the 800/2008 referred to in article 1 (6) (c) in a manner which is in financial difficulty or paragraph 6 of that article, the decision of the European Commission, referred to in point (a) based on the previous cost of the carpet has been declared to be contrary to the rules and incompatible with the common market.
L:lla 1131/13 added section 14 (a) entered into force 1.1.2014.

Article 15 of this law shall enter into force at the time of the decreed.
This Act repeals the fuel tax law of 17 December 1982 (948/82), as well as backup storage for an additional fee, the law of 29 December 1983 (11/85), as amended.
Before the entry into force of this law may be to take the measures needed to implement the law.
THEY'RE 237/90/94 94, Staub, Council Directive 92/81/EEC; OJ No l L 316, 31.10.1992, p. 12, 92/82/EEC; OJ No l L 316, 31.10.1992, p. 19Liite (19.12.2014/1184), the energy content of the product in the product group of the TAX TABLE tax carbon tax fee Total motor gasoline c/l 10 51.20 16.25 0.68 68.13 Small Engine gasoline c/l c/l 20 11 31.20 16.25 0.68 48.13 33.60 10.67 0.68 44.95 Bioethanol Bioethanol R c/l 21 33.60 5.33 0.68 39.61 bio-ethanol CONVERSION of T c/l c/l 23 22 33.60 0.00 0.68 34.28 41.60 13.21 0.68 55.49 CONVERSION of R c/l 24 41.60 11.75 0.68 54.03 CONVERSION of T c/l 25 41.60 10.30
0.68 52.58 TAME c/l 26 44.80 14.22 0.68 59.70 TAME R c/l 27 44.80 12.94 0.68 58.42 TAME T c/l c/l 29 28 44.80 11.66 0.68 57.14 ETBE 43.20 13.72 0.68 57.60 ETBE R c/l c/l 43.20 11.18 0.68 55.06 ETBE T 30 31 32 c/l 43.20 8.64 0.68 52.52 TAEE 46.40 14.73 0.68 61.81 TAEE R c/l c/l 33 46.40 12.59 0.68 59.67 TAEE T 34 46.40 10.46 0.68 57.54

Biobensiini c/l 38 51.20 16.25 0.68 68.13 Biobensiini R Biobensiini T c/l c/l 39 51.20 8.13 0.68 60.01 40 51.20 0.00 0.68 51.88 Ethanol diesel c/l 47 14.53 10.90 0.35 25.78 Ethanol diesel R c/l 48 14.53 5.99 0.35 20.87 Ethanol diesel T c/l c/l of Diesel oil 49 14.53 1.07 0.35 15.95 50 31.65 18.61 0.35 50.61 Diesel para c/l c/l 51 Biodieselöljy 52 29.01 17.06 0.35 46.42 24.89 17.58 0.35 42.82 Biodieselöljy R c/ (l) 53 29.01 8.53 0.35 37.89 Biodieselöljy T c/l c/l 54 55 29.01 0.00 0.35 29.36 24.89 17.58 0.35 42.82 Biodieselöljy P Biodieselöljy P R c/l 56 24.89 8.79 0.35 34.03 Biodieselöljy P T c/l 57 24.89 0.00 0.35 25.24 Light fuel oil c/l 60 9.30 11.74 0.35 21.39 light fuel oil sulphur-free c/l c/l Biopolttoöljy 62 61 6.65 11.74 0.35 18.74 6.65 11.74 0.35 18.74 Biopolttoöljy R c/l 63 6.65 5.87 0.35 12.87

Biopolttoöljy T c/l 64 6.65 0.00 0.35 7.00 heavy fuel oil c/kg 71 7.59 14.25 0.28 22.12 kerosene c/l c/l 81 55.68 17.99 0.35 74.02 aviation gasoline 91 50.72 16.10 0.68 67.50 Methanol c/l c/l 100 25.60 8.13 0.68 34.41 Methanol R 101 25.60 4.06 0.68 30.34 Methanol T c/l 102 25.60 0.00 0.68 26.28 liquefied petroleum gas c/kg (10.4.2015/378) 110 8.50 13.30 0.11 21.91 Bio barrier gas c/kg 8.50 13.30 0.11 21.91 111 (10.4.2015/378)

Bio barrier gas R cent/kg 112 8.50 6.65 0.11 15.26 (10.4.2015/378) Bio barrier gas T c/kg 8.50 0.00 0.11 8.61 (10.4.2015/378) 113 L:lla 1184/2014 the entry into force of the amended wording of the annex became a Previous annex 1.1.2015 (20.12.2013/1131) the energy content of the product in the product group of the TAX TABLE tax carbon tax fee Total motor gasoline c/l 10 50.36 16.25 0.68 67.29 Small Engine gasoline c/l c/l 20 11 30.36 16.25 0.68 47.29 33.05 10.67 0.68 44.40 Bioethanol Bioethanol R c/l 21 33.05 5.33 0.68 39.06 Bioethanol T c/ l 22 33.05 0.00 0.68 33.73 CONVERSION of c/l c/l 40.91 13.21 0.68 54.80 MTBE R 23 24 CONVERSION of T c/l 25 40.91 11.75 0.68 53.34 40.91 10.30 0.68 51.89 TAME c/l 26 44.06 14.22 0.68 58.96 TAME R c/l 27 44.06 12.94 0.68 57.68 TAME T c/l c/l 29 28 44.06 11.66 0.68 56.40 ETBE 42.49 13.72 0.68 56.89 ETBE R c/l 30 42.49 11.18 0.68 54.35 ETBE T c/l 31
42.49 8.64 0.68 51.81 TAEE ¢/l c/l 32 33 45.64 14.73 0.68 61.05 TAEE 45.64 12.59 0.68 58.91 TAEE of the R T c/l 34 45.64 10.46 0.68 56.78 Biobensiini c/l c/l 38 50.36 16.25 0.68 67.29 Biobensiini R Biobensiini T 39 50.36 8.13 0.68 59.17 c/l c/l Ethanol diesel 40 50.36 0.00 0.68 51.04 47 13.97 10.90 0.35 25.22 Ethanol diesel R c/l 48 13.97 5.99 0.35 20.31 Ethanol diesel T c/l 49 13.97 1.07
0.35 15.39 Diesel oil c/l 50 30.70 18.61 0.35 49.66 Diesel para c/l c/l 51 52 28.14 17.06 0.35 45.55 24.00 17.58 0.35 41.93 Biodieselöljy Biodieselöljy R c/l 53 28.14 8.53 0.35 37.02 Biodieselöljy T c/l c/l 54 28.14 0.00 0.35 28.49 Biodieselöljy P Biodieselöljy P R c/55 24.00 17.58 0.35 41.93 l 56 24.00 8.79 0.35 33.14 Biodieselöljy P T c/l 57 24.00 0.00 0.35 24.35 Light fuel oil c/l 60 9.30
9.34 0.35 18.99 light fuel oil sulphur-free c/l c/l 61 62 6.65 9.34 0.35 16.34 6.65 9.34 0.35 16.34 Biopolttoöljy Biopolttoöljy R Biopolttoöljy T c/l c/l 63 64 6.65 4.67 0.35 11.67 6.65 0.00 0.35 7.00 heavy fuel oil c/kg 71 7.59 11.34 0.28 19.21 kerosene c/l c/l 81 54.76 17.99 0.35 73.10 aviation gasoline 91 49.88 16.10 0.68 66.66 Methanol c/l c/l 100 25.18 8.13 0.68 33.99 Methanol R 101 25.18 4.06 0.68
29.92 Methanol T c/l 102 25.18 0.00 0.68 25.86 L:lla 1131/2013 1.1.2014 amended annex came into force. The previous wording of annex a (16.11.2012/611) the energy content of the product in the product group of the TAX TABLE tax carbon tax fee Total motor gasoline c/l 10 50.36 14.00 0.68 65.04 Small Engine gasoline c/l c/l 20 11 30.36 14.00 0.68 45.04 Bioethanol the bioethanol 33.05 9.19 0.68 42.92 R c/l 21 33.05 4.59 0.68 38.32 Bioethanol T c/l c/l 23 22 33.05 0.00 0.68 33.73 MTBE 40.91 11.37 0.68 52.96 CONVERSION of R c/l 24 40.91 10.12 0.68 51.71 CONVERSION of T c/l 25 40.91 8.87 0.68
50.46 TAME c/l 26 44.06 12.25 0.68 56.99 TAME R c/l 27 44.06 11.14 0.68 55.88 TAME T c/l c/l 29 28 44.06 10.04 0.68 54.78 ETBE 42.49 11.81 0.68 54.98 ETBE R c/l 30 42.49 9.62 0.68 52.79 ETBE T c/l c/l 32 31 42.49 7.44 0.68 50.61 TAEE 45.64 12.68 0.68 59.00 TAEE R c/l c/l 33 45.64 10.85 0.68 57.17 TAEE T 34 45.64 9.01 0.68 55.33 Biobensiini c/l c/l 38 50.36 14.00 0.68 65.04 Biobensiini R Biobensiini T 39 50.36 7.00 0.68 58.04 c/l c/l of Diesel oil 40 50.36 0.00 0.68 51.04 50 30.70 15.90 0.35 46.95 Diesel para c/l c/l 51 52 28.14 14.57 0.35 43.06 24.00 15.01 0.35 39.36 Biodieselöljy Biodieselöljy R Biodieselöljy T c/l c/l 53 54 28.14 7.29 0.35 35.78 28.14 0.00 0.35 28.49 Biodieselöljy P ¢/l 55 24.00 15.01 0.35 39.36 Biodieselöljy P R c/l 56 24.00 7.51 0.35 31.86 Biodieselöljy P T c/l 57 24.00 0.00 0.35 24.35 Light fuel oil c/l 60 9.30 9.34 0.35 18.99 light fuel oil sulphur-free c/l c/l 61 62 6.65 9.34 0.35 16.34 6.65 9.34 0.35 16.34 Biopolttoöljy Biopolttoöljy R Biopolttoöljy T c/l c/l 63 64 6.65 4.67 0.35 11.67 6.65 0.00 0.35 7.00 heavy fuel oil c/kg c/l 71 81 7.59 11.34 0.28 19.21 54.76 15.28 0.35 70.39 jet fuel aviation gasoline c/l c/l 100 91 25.18 7.00 0.68 32.86 49.88 13.56 0.68 64.12 Methanol Methanol R c/l c/l 25.18 3.50 0.68 29.36 Methanol T 101 102 25.18 0.00 0.68 25.86 acts entry into force and application in time: return/901: this law shall enter into force on 1 July 1995.
THEY 12/1/95 95, Staub, Council Directive 94/74/EC; OJ No l L 365, 31.12.1994, p. 46 solicitation issued/1342: this law shall enter into force on 1 January 1996.
THEY 65/18/95, 95, Staub EV 78/95 30.12.1996/12: this law shall enter into force on 1 January 1997.
Section 10 (a) of this law shall apply to the light fuel oil, which has been acquired and the date of entry into force of this Act on or after the date you enter.

THEY are 225/1996, Staub 44/1996, EV 242/1996, 9.10.1997/921: this law shall enter into force on 1 November 1997.
Notwithstanding the provisions of paragraph 9 (a), during 1997 on the safety of spent fuel tax must be applied for at the same time, however, at the latest by the end of June 1998. Section 9 (a) of this law shall apply to fuel, which has been acquired and the date of entry into force of this Act on or after the date you enter.
THEY'RE 84/1997, Staub 13/1997, RSV 109/1997, Council Directive 92/81/EEC, Council Directive 92/82/EEC 19.12.1997/1260: this law shall enter into force on 1 January 1998.
THEY are 195/1997, Staub 36/1997, EV 205/1997, Council Directive 92/82/EEC; OJ No l L 316; 31.10.1992. p. 19 10.7.1998/509: this law shall enter into force on 1 September 1998.
THEY'RE 55/1998, Staub 19/1998, EV 76/1998, Council Directive 92/82/EEC; OJ No l L 316, 31.10.1992, p. 19-30 December 1998/11: this law shall enter into force on 1 January 1999.
Section 2 of the Act, subsection 1 (6) comes into force, however, until 1 April 1999.
Article 6 (a) of the law applies to motor gasoline, which has been released for consumption within the authorized warehousekeeper of dispatch from a tax warehouse on or after the date of entry into force of the law.
Section 10 (a) of the law and applies for light and heavy fuel oil, which has been acquired and used on or after the date of entry into force of the law. For light fuel oil, which is acquired before the entry into force of this law, shall be applied prior to the entry into force of this law, the provisions in force.
THEY'RE 206/1998, Staub 63/1998, EV 245/1998, Council Directive 92/81/EEC with effect/7: this law shall enter into force on 1 January 2002.
THEY'RE 64/2001, MmVM 7/2001, 26 October 2001, 79/2001/918 EV: this law shall enter into force on 1 January 2002.
THEY 91/2001 12/2001, Staub, EV 101/2001 of 20 December 2002/1183: this law shall enter into force on 1 January 2003.
THEY'RE 130/2002, Staub 38/2002, 228/2002 19 May 2004/394 EV: this law shall enter into force on 1 September 2004.
THEY'RE 22/2004, Staub 2/2004, on 21 July 2006/604 EV 42/2004: this law shall enter into force on 1 August 2006.
In the course of 2005 on the basis of light and heavy fuel oil used in a professional greenhouse grower will be paid without tax refund, if the amount of the tax before raising at least 580 euros.
The increase will be paid from a light fuel oil heavy fuel oil 0.35 cents per litre and 0.35 cents per kilogram. Return to justify the amount of the approved fuel oil will be taken into account for the calculation of the increase in the January-June 2005, 62% of the amount on the basis of the use, on the basis of the use of fixed July-December January-December, the number of overall and 81% of the amount on the basis of the use of the use.
THEY'RE 56/2006, Staub 6/2006, EV 85/2006, Council Directive 2003/96/EC, (32003L0096); OJ No l L 283, 31.10.2003, p. 54 21 December 2007/1305: this law shall enter into force on 1 January 2008.
Article 9 of the law of the biopolttoöljyn referred to in paragraph 7 of the exemption shall apply from the beginning of the calendar month following the date on which the Commission of the European communities has adopted a tax reduction.
THEY'RE 61/2007, Staub 17/2007, EV 85/2007 19 December 2008/920: this law shall enter into force on 1 January 2009. (6 November 2009/834)
The law applies to the light and heavy fuel oil, which is used on 1 June 2009. (6 November 2009/834)
This is consistent with the law of the tax refund will be paid to the laskennalliselle share for the full year 2009 from the light or heavy fuel oil used in the course, which is responsible for the June 1, 2009 and December 31, 2009 for the period from the year 2009. (6 November 2009/834)
Before 1 June 2009 for light and heavy fuel oil, used to apply liquid fuel excise duty Act (1472/1994), article 10 (a), as amended by law 608/2006. (6 November 2009/834)
THEY are 185/2008, Staub 25/2008 EV 179/2008, Council Directive 2003/96/EC (32003L0096); OJ No l L 283, 31.10.2003, p. 54 6 November 2009/834: this law shall enter into force on 16 November 2009.
THEY 121/2009, Staub 15/2009/128/2009 of 22 December 2009, EV 1323: this law shall enter into force on 1 January 2010.
Before the entry into force of the law can be taken in the implementation of the law.
THEY'RE 208/2009, Kouba 23/2009, EV 203/2009 30.12.2010/1399: this law shall enter into force on 1 January 2011.
The annex to the law of the tax in respect of the product groups in the table 50 and 51 of the law shall be applicable as from 1 January 2012. Before 1 January 2012 product lines 50 and 51 shall apply to fuel provided for liquid fuel excise duty Act (1305/2007) the tax table provides for diesel oil.
If the fuel oil is used in a professional greenhouse cultivation in 2010 or prior to it, shall apply: (a) in section 10, there is nothing to undo.
Before the entry into force of the law can be taken in the implementation of the law.
THEY'RE 147/2010, Staub 51/2010, LiVL 12/24/2010, 2010, TaVL YmVL 18/20/2010, 2010, MmVL EV 256/2010 December 22, 2011/1443: this law shall enter into force on 1 January 2012.
Before the entry into force of the law can be taken in the implementation of the law.
THEY'RE 53/22/2011 2011, Staub, EV 92/2011 25 may 2012/256: this law shall enter into force on 1 June 2012.
THEY 26/2012, Staub 8/30/2011, EV, 2012 16.11.2012/611: this law shall enter into force on 1 January 2013.
Before the entry into force of the law can be taken in the implementation of the law.
THEY 91/2012, Staub 19/2012, EV 99/2012 21.12.2012 read/965: this law shall enter into force on 1 January 2013.
THEY HaVM 21/145/2012, 2012, EV 150/2012 7.6.2013/395: this law shall enter into force on 1 July 2013.
By 1 January 2014, section 2 shall apply to the products already released for consumption of point 27 (a) and (b) of section 4, as they were in force on the entry into force of this law.
THEY'RE 13/12/2013, 2013, PeVL YmVL TaVM 9/8/2013, 2013, EV, 58/13 of the European Parliament and of the Council directive 2009/28/EC 20.12.2013/11: this law shall enter into force on 1 January 2014.
THEY'RE 110 26/13/2013, Staub, EV 162/2013 19.12.2014/1184: this law shall enter into force on 1 January 2015.
THEY'RE 128/2014, THEY'RE 234/30/2014 2014, Staub, EV 192/2014 10.4.2015/378: this law shall enter into force on the 1 January 2016.
THEY'RE 350/2014, Staub 338 of the EV/45/2014, 2014