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The Law On Excise Duty On Liquid Fuel

Original Language Title: Laki nestemäisten polttoaineiden valmisteverosta

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Law on excise duty on liquid fuels

See the copyright notice Conditions of use .

In accordance with the decision of the Parliament:

General provisions
ARTICLE 1 (21.12.2007)

For the products referred to in Article 2a, the products referred to in Article 2a shall be subject to the State excise duty and the CO2 tax as provided for in this Act. For the purpose of calculating the CO2 tax for motor gasoline and diesel fuel and replacement bio-based fuels, account shall be taken of the equivalent CO2 emissions during the life cycle of the fuel. (25/02/25)

In addition, in addition to liquid fuels and products referred to in Article 2a, the security of supply and security of supply shall be accompanied by a maintenance fee for the security of supply and other products referred to in Article 2a. Of the law (1390/1992) In accordance with the provisions of this Law.

An auxiliary substance added to a liquid fuel and a product referred to in Article 2a shall be subject to excise duty and a service security charge according to the same criteria as the fuel to which the excipient has been added.

For liquefied petroleum gas not more than 1 000 grams, only the provisions on excise control and the movement of the product shall apply. (10.04.2015/378)

L to 25/2015 Article 4 shall enter into force on 1 January 2016.

ARTICLE 2 (30.12.2010/1399)

For the purposes of this law:

(1) With liquid fuels :

(a) products falling within headings 1507 to 1518 of the customs tariff, if intended for use as heating or motor fuels;

(b) products falling within headings 2706-2710, 2711 12 and 2711 to 2711 and 2712 to 2715;

(c) products falling under headings 2901 and 2902 of the customs tariff;

(d) products falling within cn heading 2905 11 00 which are not synthetically produced if intended for use as heating or motor fuels;

(e) products covered by tariff heading 3403;

(f) products covered by tariff heading 3811;

(g) products falling under heading 3817 of the customs tariff;

(h) products falling within heading 3824 90 99, if intended for use as heating or motor fuels;

(2) Tariff nomenclature: Nomenclature of Commission Regulation (EC) No 2031/2001 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff;

(3) On the celibacy Petrol with an octane number of 75 RON or more as defined in ASTM D 2699 or EN 25164 for internal combustion engines falling within heading 2710 of the customs tariff;

(4) Bioethanol A product produced from biomass in the customs tariff heading 2207, if intended for use as heating or motor fuel;

(5) MTBE Methanol-based component methyl-tert-butyl-based petrol component of the customs tariff heading 2909;

(6) TAME Methanol-based component methyl-tert-amyl ether falling within heading 2909 of the customs tariff heading;

(7) ETBE Ethyl-tert-butyl-butyl, ethyl-tert-butyl, falling within heading 2909 of the customs tariff heading;

(8) TAEE: Ethyl-tert-amyl ether of ethyl-tert-amyl ether falling within heading 2909 of the customs tariff,

(9) Biogasoline A hydrocarbon component of petrol produced from biomass in heading 2710, which does not contain oxygen;

(10) On small-engine ibibis A product falling within heading 2710 11 41 of the customs tariff which, for the characteristics mentioned below, corresponds to the relevant limit value:

Characterism Limit value
Lead alkyl content Not more than 2 mg/l
Sulphur content Not more than 10 mg/kg
Benzene content Not more than 0,1 % vol.
Concentration of aromatic hydrocarbons Not more than 1,0 % by volume
Olefin content Not more than 1,0 % by volume
N-hexane content Not more than 0,5 % vol.
Cycloalkanan (C8 and a total of lower carbon numbers) Not more than 2,0 % vol.
Steam pressure Not less than 50 and up to 65 kPa
End of distillation Not more than 200 degrees Celsius

(11) Diesel oil, Diesel oil falling within heading 2710 of the customs tariff;

(12) On biodiesel oil A product corresponding to diesel oil produced from biomass;

(13) Paraffinic diesel oil A product with a setane number of at least 70, density from 770 to 800 grams per litre of 15 ° C, of polyaromatic hydrocarbons (PAH) by weight not exceeding 0,1 % by weight, with a sulphur content of not more than 5 milligrams per kilogram and distilled; Not less than 95 % vol. At 360 ° C; if paraffinic diesel oil is mixed with diesel oil and, in the case of paraffinic diesel, the use of a quality staggered tax reduction shall be met before a mixture of diesel fuel Quality standards for diesel oil;

13a) Ethanol and ethanol A product with an ethanol content of between 83 % and 92 % vol., a concentration of between 5 % and 10 % vol. Of flammability, from 805 to 830 grams per litre at 15 ° C, with a sulphur content not exceeding 10 mg/kg, Water content between 3 % and 7 % vol. And the effective calorific value of 24-27 megajoules per kilogram; (20,2013/1131)

L to 1131/2013 The entry into force of Chapter 13a entered into force on 1 January 2014.

(14) Flying gasoline A fuel suitable for use in internal combustion engines for aeroplanes under heading 2710, as defined in ASTM D 910, ASTM D 6227 or DEF STAN 91-90;

(15) Jet fuel, A fuel suitable for turbine or diesel engines under heading 2710 of the Customs Tariff as defined in ASTM D 1655 -, ASTM D 6615 -, DEF STAN 91-91, GOST 10227 or NATO code F-35;

16) With light fuel oil For heating of the customs tariff heading 2710 and diesel oil and gas oil suitable for use in machinery and stationary engines, of which at least 85 % by volume of EN ISO 3405-or ASTM D 86 Including distilled at 350 ° C and is made to be identified as expressly provided for; the use of light fuel oil as a fuel for vehicles and watercraft is regulated by the fuel charge law (1280/2003) And the Law on the Fuel premium for private pleasure craft (1307/2007) ;

(17) By unenriching light With fuel oil Light fuel oil with a sulphur content not exceeding 10 mg/kg;

(18) Heavy fuel oil, With the exception of diesel and light fuel oil, for heating oil and oil products falling within heading 2710 of heading No 2710, of which less than 65 % by volume of losses according to EN ISO 3405 or ASTM D 86 by volume Including distilled at 250 celsius or for which these methods at a temperature of 250 ° C cannot be determined by volume by volume;

19) Biofuels oil oil A fuel suitable for use in heating and for fixed-installed diesel engines and diesel engines, which is made from biomass;

20) With lpg Gases consisting of propane, butane or their alloys, in liquid form, of propane, butane or their alloys, falling within headings 2711 12 and 2711 13;

20a) Bionic gas A product corresponding to LPG produced from biomass; (10.04.2015/378)

L to 25/2015 The addition of paragraph 20a shall enter into force on 1 January 2016.

21) Hydrocarbon Organic compounds consisting of carbon and hydrogen, or products containing hydrocarbon alloys;

22) Heating Fuels for fuel purposes;

23) Private pleasure aeronauts The use of an aircraft by a natural or legal person as its owner, leased or otherwise disposed of for purposes other than for commercial purposes and, in particular, for purposes other than remuneration or The transport of persons or goods or the provision of services for the purposes of the public authorities;

24) On a private pleasure craft A vessel used by a natural or legal person as owner, leased or otherwise used by a natural or legal person for purposes other than for commercial purposes, in particular for purposes other than remuneration, The transport of passengers or goods or the provision of services for the purposes of public authorities;

25) By professional fishing The activity in which the operator receives a livelihood or a substantial part of the catch he is requesting from fishing and the processing of the catch he receives from his activities ( Total fisheries income ) Account for at least 30 % of the total amount of total income, income and other total income of all the economic activities of the fisherman in respect of the total income of all the fishermen, as a shareholder of the company or of the cooperative The total income for fisheries shall also include a proportion of the total income of the company or of the cooperative; the total income for the fishing of another fisherman is also included in the income from fisheries; The operator must be registered in a professional fishing register; and The fishing vessel for professional fishing must be entered in the register of fishing vessels, as laid down in the Act implementing the common fisheries policy of the European Community (139/1994) Or the law on the registration of fishing and aquaculture vessels at sea (1860/2010) Lays down;

26) Combined heat and power generation The production of electricity and heat from the power plant's tax period, either at the same time or both separately;

27) Abbreviation :

(a) R A product that complies with the law on biofuels and bioliquids (393/2013) Compliance with the sustainability criteria and compliance with the sustainability criteria laid down in that law; (17/03/395)

(b) T A product which, in addition to that provided for in point (a), is produced from waste, residues, inedible cellulose material or ligno-cellulosic material; (17/03/395)

(c) P Paraffinic diesel oil as defined in paragraph 13;

28) Biomass The biodegradable fraction of products, waste, residues, industrial and municipal waste originating in agriculture or forestry, related industries, fisheries or aquaculture. (17/03/395)

§ 2a. (21.12.2007)

The liquid fuels which are not taxed in the tax table attached to the law must be taxed on the basis of their intended use, in accordance with the level of taxation of the corresponding engine or heating fuel provided for in the tax table.

In addition to the liquid fuels referred to in Article 2 (1), any other product which is used or intended to be used or sold as motor fuel or as a motor fuel additive, additive or Shall be taxed in accordance with the level of taxation applicable to the corresponding engine fuel provided for in the tax table.

In addition to the liquid fuels referred to in Article 2 (1), all other hydrocarbons, with the exception of peat, which are used or intended for use, or which are sold for heating purposes, must be taxed in accordance with the At the level of taxation of the corresponding heating fuel.

This paragraph shall not apply to gaseous and solid fuels whose excise duty is regulated by the Act on the Excise Duty of Electricity and certain fuels (1260/1996) .

§ 2b (30.12.2010/1399)

Excise duty law (182/2010) The control and transmission system provided for in Chapters 4, 8 and 9 shall apply to the following liquid fuels:

1) products falling within headings 1507 to 1518 of the customs tariff, if intended for use as heating or motor fuels;

2) products covered by Common Customs Tariff headings 2707 10, 2707 20, 2707 30 and 2707;

(3) products falling within cn codes 2710 11 to 2710 19 69; however, products falling within cn codes 2710 11 21, 2710 11 25 and 2710 19 29 only when they are moved in bulk;

4) products covered by tariff heading 2711, with the exception of products falling under headings 2711 11, 2711 21 and 2711 of the Customs Tariff;

(5) products covered by tariff heading 2901 10;

(6) products falling within headings 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44;

(7) products falling within cn heading 2905 11 00 which are not synthetically produced if intended for use as heating or motor fuels;

8) products falling within heading 3824 90 99 if they are intended for use as heating or motor fuels.

A decree of the Council of State may provide for the application of the control and transmission system provided for in Chapters 4, 8 and 9 of the excise duty law to products other than those referred to in paragraph 1. In addition, the Government Decree may provide that products referred to in paragraph 1, with the exception of liquid fuels mentioned in the tax table, shall not be subject to the movement of products provided for in Chapters 4, 8 and 9 of the excise , if Finland and another Member State of the European Union have agreed on the basis of a bilateral agreement.

Article 2c (21.12.2007)

A regulation of the Government of the Government may provide for the updating of the customs tariff headings mentioned in this Act in order to comply with the provisions in force, provided that this does not lead to any increase or removal of any liquid fuel And not the changes in the amount of tax.

ARTICLE 3 (21.12.2007)

In addition to what is provided for in the Excise Tax Act, the excise duty and the service security charge are required to carry out:

(1) the person to whom the fuel has been released from the State security reserve;

(2) the fuel-trading business of any of the excipients;

(3) the person who allocates or uses the replacement fuel referred to in Article 2a for the purposes laid down in that Article.

Subject to Article 2b, the excise duty referred to in paragraph 1 shall apply to the taxable person referred to in paragraph 1. (30.12.2010/1399)

Criteria for determining the tax and payment
§ 4 (30.12.2010/1399)

The excise duty and the service security charge shall be carried out in accordance with the schedule of the Annex.

If light fuel oil, biofuels, liquefied petroleum gas, bionesgas or heavy fuel oil are used for combined electricity and heat production, the CO2 tax shall be half as provided in the tax table. (10.04.2015/378)

L to 25/2015 (2) shall enter into force on 1 January 2016. The previous wording reads:

If light fuel oil, biofuels or heavy fuel oil are used for combined electricity and heat production, the CO2 tax shall be half of the rate set out in the tax table.

As regards biofuels and bioliquids, or pursuant to it, or provides for waste, residues, non-edible cellulose material or ligno-cellulosic material, the tax table shall be applied for the purposes of T-abbreviation For marked product groups. (17/03/395)

Taxes in accordance with the tax table shall apply to a liquid fuel that is used as such or is used in a mixture with other liquid fuel or other equivalent engine and heating fuel.

The total amount of the tax on the fuel or fuel mixture corresponding to the supply of motor fuel to be supplied shall be at least 35.9 cents per litre. The total amount of tax on fuel or fuel mix corresponding to diesel fuel shall be at least 33.0 cents per litre.

§ 5

The excise duty and the maintenance fee shall be imposed on a product at a temperature of 15 ° C.

ARTICLE 6

The excise duty and the maintenance fee shall be imposed on:

(1) the authorised warehousekeeper on the basis of the quantities which, according to the accounting officer's accounts, have been disposed of during the tax period for the consumption of the tax and the security security charge;

(2) on the basis of the quantities introduced for the taxable person's own consumption during the tax period;

3. In the case referred to in Article 3 (1) (2), on the basis of the quantities added to the taxable fuel; (30.6.1995/901)

4) in the case of amounts disclosed in the case referred to in Article 3 (1) (3). (30.6.1995/901)

Notwithstanding the provisions of paragraph 1 (1), corrections made to the accounts of the storage keeper may be taken into account in the tax period of the tax period within which they have been entered in the accounts of the warehouse keeper.

§ 6a (30.12.1998/1159)

The authorised warehasters shall have the right to deduct from the excise duty and the security charge for the tax period during the relevant tax period the amount of the hydrocarbon tax recovered from the engine ibis and the security of the maintenance charge The excise duty and the maintenance fee payable on the basis of the release for consumption, the amount of which complies with the product group 10 of the tax table annexed to this Act. The right to deduct is that the recovered hydrocarbons are liquefied in a tax-free warehouse. (30.12.2010/1399)

The amount of hydrocarbons to be deductible shall be the quantity of celibacy released for consumption as referred to in Article 6 (1) (1);

(1) 0,14 % vol. If the hydrocarbons released from petrol are recovered in both the tax warehouse and the distribution station;

2) by volume of 0,07 % by volume if the hydrocarbons released from petrol are recovered in a tax-free warehouse.

The reduction shall be justified by the authorised warehousekeeper whose untaxed warehouse has been released for consumption.

Identification of fuels
§ 7

Fuel for use as a light fuel oil shall be identified as specified by the Regulation.

Valeduca must also be made recognisable as laid down by the State Council Regulation. (21.12.2007)

§ 8

However, a fuel not designed to be identified by or pursuant to Article 7 (1) may, however, be considered as light fuel oil, provided that it has been released for taxable consumption and used as light Fuel oil.

A separate error fee may be levied for a default of at least 10 % of the amount of the excise duty to be charged, but not more than eur 80 000. (26.10.2001/918)

Tax free and free of charge
§ 9 (21.12.2007)

The excise duty and the security of supply are, in addition to the provisions of the Excise Duty Act:

(1) fuels sold, handed over or imported into the State security warehouse;

(2) fuels used as an energy source in the oil refining process;

(3) fuels used in industrial production as a raw or auxiliary agent or immediately for first use in the manufacture of goods;

(4) fuels used as fuel for ship transport, other than on a private pleasure craft; however, the fuels used by fishing vessels are tax-free in so far as they are used for professional fishing; (30.12.2010/1399)

(5) fuels used for the production of electricity and for the purpose of generating a separate electricity generation, in the event of a shutdown or in the maintenance of production capacity, with the exception of fuels used in accordance with Article 5 (2) of the Law on Excise Electricity and Certain fuels; For that purpose;

(6) fuels used as a fuel for air transport other than for private pleasure aviation;

Paragraph 7 has been repealed by L 30.12.2010/1399 .

Paragraph 8 has been repealed by L 10.4.2015/378 , which enters into force on 1 January 2016. The previous wording reads:

8) Liquid gas.

§ 9a (30.12.2010/1399)

The reduction of the CO2 tax referred to in Article 4 (2) and the tax exemption referred to in Article 9 (2), (3) and (5) shall be carried out by returning the tax to the user on the application if the fuel has been used by the fuel or The CO2 tax for a justification other than the authorised warehousekeeper.

The tax exemption referred to in Article 9 (4) shall be carried out by the return of the tax on fuel to the carrier. A decree of the Council of State may provide for vessels, groups of vessels or vessels used for specific purposes, which may procure tax-free fuel from the duty-free warehouse keeper or other Organised in a way.

The tax exemption referred to in Article 9 (6) shall be carried out by returning the tax to the air carrier on the application. A decree of the Council of State may provide that a certain fuel quality may be released from the tax-free warehouse keeper of the authorised warehouse keeper to aeronautical use, or that any type of aircraft, aircraft group or specific use The aircraft shall be able to obtain tax-free fuel directly from the duty free warehouse or otherwise provided by the authorised warehouse keeper.

The refund shall be applied for the fuel used during the calendar year or separately between January and June and July/December. The application shall be submitted within three years of the end of the period. The condition for reimbursement is that the applicant provides a reliable explanation of the duty-free use of the products. No refund shall be paid if the amount reimbursed is less than EUR 330 for non-fishing vessels. Details of the date of payment of the refund may be laid down by the Government Decree. Unless otherwise provided for in this Act, the refund shall be subject to the excise duty on tax adjustment, ex-post taxation, tax increase, reporting obligations, checks on data, the obligation to provide information and The appeal.

Customs confirms January-June and July-December for the products, diesel and replacement products, liquefied petroleum products, liquefied petroleum products and light fuel oil and products replacing it The amount of excise duty to be recovered, which shall be applied to the refund of the tax on fuel released for consumption during that period. The amount of the refund shall be fixed at the same time as the average of the taxes on the fuel supplied for the taxable consumption and of the products to be replaced by the taxable amount to two decimal places. However, for fuel not consisting of the quality requirements of diesel fuel and certain other liquid fuels in the form of environmental protection (177/2014) , or where the question is light fuel oil containing more than 7 % by volume of biofuel oil, the applicant shall provide a reliable explanation of the tax on fuel, and Of a maintenance security charge. (10.04.2015/378)

L to 25/2015 The amended paragraph 5 shall enter into force on 1 January 2016. The previous wording reads:

Customs shall establish between January and June and July-December, the amount of the excise duty to be recovered from diesel and replacement products, diesel and replacement products, and the amount of excise duty to be repaid. Shall apply to the refund of the tax on fuel released for consumption during that period. The amount of the refund shall be fixed at the same time as the average of the taxes on the fuel supplied for the taxable consumption and of the products to be replaced by the taxable amount to two decimal places. However, for fuel not consisting of the quality requirements of diesel fuel and certain other liquid fuels in the form of environmental protection (2006) , or where the question is light fuel oil containing more than 7 % by volume of biofuel oil, the applicant shall provide a reliable explanation of the tax on fuel, and Of a maintenance security charge. (20,2013/1131)

L to 1131/2013 Entered into force on 1 January 2014.

Where the amount of the tax to be returned cannot be fixed or determined in accordance with paragraph 5, the amount of the refund shall be:

(1) a tax and a service security charge in accordance with the product group 22 of the tax table in the table of the Annex to the tax table in the form of a mixture of motor gasoline, ethanol, motor gasoline and ethanol;

(2) in respect of diesel, biodiesel, blended diesel and biodiesel mixture, or for the replacement product, in accordance with Group 49 of the Tax Table of the Annex, and the security of supply;

(3) a tax and a service security charge according to product group 64 of the tax table in the Annex to the tax table for light fuel oil, biofuels, light fuel oil and biofuel oil;

(4) liquefied petroleum gas, bionesgas, liquefied petroleum gas and bionesgas mixture or the product category 113 as set out in the tax table in the Annex.

(10.04.2015/378)

L to 25/2015 (6) shall enter into force on 1 January 2016. The previous wording reads:

Where the amount of the tax to be returned cannot be fixed or determined in accordance with paragraph 5, the amount of the refund shall be:

(1) a tax and a service security charge in accordance with the product group 22 of the tax table in the table of the Annex to the tax table in the form of a mixture of motor gasoline, ethanol, motor gasoline and ethanol;

2. On diesel, biodiesel, blended diesel, diesel and biodiesel mixture, or for the product category 49 of the tax table, and the service security charge;

(3) light fuel oil, biofuels, light fuel oil and biofuel mixture or substitute product group 64 tax and service security fee.

(20,2013/1131)

L to 1131/2013 (previous paragraph 5) entered into force on 1 January 2014. The previous wording reads:

If the applicant does not provide a reliable explanation of the tax on the fuel and the security charge, the amount of the refund shall be:

(1) a tax and a service security charge in accordance with the product group 22 of the tax table in the table of the Annex to the tax table in the form of a mixture of motor gasoline, ethanol, motor gasoline and ethanol;

(2) a tax and a service security charge according to product group 57 of the tax table for diesel or biodiesel oil, diesel or biodiesel oil, or for the product replacing them;

3) a tax and a service security charge according to product group 64 of the tax table for light fuel oil, biofuels and light fuel oil and biofuels.

Environmental protection L 86/2000 Has been repealed by the Environmental Protection L 52/2014 1 September 2014.

ARTICLE 10 (30.12.2010/1399)

For fuel used for professional fishing, the registration marks referred to in Article 2 (25) shall be valid for the purchase and use of fuel.

The subtitle has been repealed by the L 30.12.2010/1399 . (30.12.2010/1399)
Article 10a (30.12.2010/1399)

Article 10a has been repealed by L 30.12.2010/1399 .

Combined heat and power generation (9.10.1997/98)
Article 10b (20.12.2002/1169)

When electricity is produced in combined heat and heat production, the fuel for heat production shall be taxed according to the tax table, by multiplying the heat released by multiplying the heat released by a factor 0,9.

The heat production fuels referred to in paragraph 1 shall be determined on the basis of the heat released for consumption using the active heat values. Heat for consumption refers to the power plant from the power plant to the district heating and process steam network and to the corresponding useful use.

Each fuel is considered to be used in the same proportion of both heat and power.

Outstanding provisions
ARTICLE 11

Save as otherwise provided for in this Act, the excise duty on liquid fuels and the grounds for the imposition of the tax, as well as any modification or provision of excise duty, shall apply.

The provisions of paragraph 1 shall apply mutatis mutandis to the security of supply.

Article 11a (30.12.2010/1399)

The biofuel producer does not apply Articles 21 to 29 of the excise duty law if the amount of biofuel produced does not exceed 100 000 litres per calendar year and the biofuel is not moved from Finland and another Member State or Finland and the European Union Between a third country.

Biofuel manufacturer must submit a written declaration to customs for the purposes of registration. The taxable person shall otherwise be subject to the provisions relating to the tax periodicity of excise duty. (21.12.2015)

The register is maintained by Customs. (21.12.2015)

ARTICLE 12 (21.12.2015)

The trade movement of liquid fuels shall notify customs of the aid and identification of the fuel to be added to the fuel.

Article 12a (21.12.2015)

Customs shall have the right to obtain the information necessary for the taxation and control of petrol and petroli from the Transport Safety Agency.

ARTICLE 13

Where a proposal to amend this law has been submitted to the Parliament, the Council of State shall have the right to impose a tax and a service security charge on the products.

Where the tax or charge paid under paragraph 1 is higher than the tax or charge fixed since then, the Customs duty shall refund the amount of the difference from the application to the taxable person. (21.12.2015)

ARTICLE 14

More detailed provisions on the implementation of this law shall be adopted by the Regulation.

Article 14a (19/12/2015)

The tax reduction referred to in Article 4 (2) shall not be granted to an undertaking which is compatible with the internal market for the purposes of establishing certain categories of aid in accordance with Articles 107 and 108 of the Treaty 1 Referred to in paragraph 4 (4) (c), or which is subject to a non-paid recovery order based on an earlier decision of the European Commission referred to in paragraph 4 (a) of that Article, where the aid is: Declared incompatible with the internal market.

L to 1184/2014 Amended Article 14a entered into force on 1 January 2015. The previous wording reads:

Article 14a (20,2013/1131)

The tax reduction referred to in Article 4 (2) shall not apply to the undertaking which is compatible with the common market for the purposes of declaring certain categories of aid compatible with the common market in accordance with Articles 87 and 88 of the Treaty (General Block Exemption Regulation) In financial difficulties within the meaning of Article 1 (6) (c) of Regulation (EC) No 800/2008, or in respect of which the European Commission, as referred to in paragraph 6 (a) of that Article, is not paid Recovery order, in which the aid has been declared incompatible; and Incompatible with the common market.

L to 1131/2013 Article 14a entered into force on 1 January 2014.

§ 15

This Act shall enter into force at the time laid down by the Regulation.

This law repeals the law of 17 December 1982 on fuel taxes (19,57) And the Law of 29 December 1983 on the security stockholding levy (185/83) With their subsequent modifications.

Before the entry into force of this Act, measures may be taken to implement the law.

THEY 237/94 , VaVM 90/94 Council Directive 92 /81/EEC; OJ L 316, 31.10.1992, p. 12.92 /82/EEC; OJ L 316, 31.10.1992, p. 19
TAX TABLE
Product Product group Energy content tax Carbon dioxide tax Maintenance premium Total
Engine ibine snt/l 10 51.20 16.25 0.68 68.13
Small Engine Engine snt/l 11 31.20 16.25 0.68 48.13
Bioethanol snt/l 20 33.60 10.67 0.68 44.95
Bioethanol R snt/l 21 33.60 5.33 0.68 39.61
Bioethanol T snt/l 22 33.60 0.00 0.68 34.28
MTBE snt/l 23 41.60 13.21 0.68 55.49
MTBE R S/l 24 41.60 11.75 0.68 54.03
MTBE TS 25 41.60 10.30 0.68 52.58
TAME snt/l 26 44.80 14.22 0.68 59.70
TAME R SY/l 27 44.80 12.94 0.68 58.42
TAME SNES 28 44.80 11.66 0.68 57.14
ETBE snt/l 29 43.20 13.72 0.68 57.60
ETBE R SY/l 30 43.20 11.18 0.68 55.06
EEBE SUBTS 31 43.20 8.64 0.68 52.52
TAEE snt/l 32 46.40 14.73 0.68 61.81
TAEE R SY/l 33 46.40 12.59 0.68 59.67
TAEE SUBSTATS 34 46.40 10.46 0.68 57.54
Biogasoline snt/l 38 51.20 16.25 0.68 68.13
Biogasoline R snt/l 39 51.20 8.13 0.68 60.01
Biogasoline T snt/l 40 51.20 0.00 0.68 51.88
Ethanol diesel snt/l 47 14.53 10.90 0.35 25.78
Ethanol diesel R snt/l 48 14.53 5.99 0.35 20,87
Ethanol diesel srt/l 49 14.53 1.07 0.35 15,95
Diesel oil snt/l 50 31.65 18.61 0.35 50.61
Diesel oil para snt/l 51 24.89 17,58 0.35 42.82
Biodiesel oil snt/l 52 29.01 17,06 0.35 46.42
Biodiesel oil R snt/l 53 29.01 8.53 0.35 37.89
Biodiesel oil T snt/l 54 29.01 0.00 0.35 29,36
Biodiesel oil P snt/l 55 24.89 17,58 0.35 42.82
Biodiesel oil P R snt/l 56 24.89 8.79 0.35 34,03
Biodiesel oil P srt/l 57 24.89 0.00 0.35 25.24
Light fuel oil snt/l 60 9.30 11.74 0.35 21.39
Light fuel oil in sulphur snt/l 61 6.65 11.74 0.35 18.74
Biofuel oil snt/l 62 6.65 11.74 0.35 18.74
Biofuel oil R snt/l 63 6.65 5.87 0.35 12.87
Biofuel oil T snt/l 64 6.65 0.00 0.35 7.00
Heavy fuel oil snt/kg 71 7.59 14.25 0.28 22.12
Aeroplanes snt/l 81 55.68 17.99 0.35 74.02
Lentobensis snt/l 91 50.72 16.10 0.68 67.50
Methanol snt/l 100 25.60 8.13 0.68 34.41
Methanol R snt/l 101 25.60 4.06 0.68 30.34
Methanol T snt/l 102 25.60 0.00 0.68 26.28
Liquid gas snt/kg 110 8.50 13.30 0.11 21.91
(10.04.2015/378)
Bionesgas snt/kg 111 8.50 13.30 0.11 21.91
(10.04.2015/378)
Bionesgas R snt/kg 112 8.50 6.65 0.11 15.26
(10.04.2015/378)
Bio-gas T sn/kg 113 8.50 0.00 0.11 8.61
(10.04.2015/378)

L to 1184/2014 The amended annex entered into force on 1 January 2015 The previous wording reads:

TAX TABLE
Product Product group Energy content tax Carbon dioxide tax Maintenance premium Total
Engine ibine snt/l 10 50.36 16.25 0.68 67.29
Small Engine Engine snt/l 11 30.36 16.25 0.68 47.29
Bioethanol snt/l 20 33.05 10.67 0.68 44.40
Bioethanol R snt/l 21 33.05 5.33 0.68 39.06
Bioethanol T snt/l 22 33.05 0.00 0.68 33.73
MTBE snt/l 23 40.91 13.21 0.68 54.80
MTBE R S/l 24 40.91 11.75 0.68 53.34
MTBE TS 25 40.91 10.30 0.68 51.89
TAME snt/l 26 44.06 14.22 0.68 58.96
TAME R SY/l 27 44.06 12.94 0.68 57.68
TAME SNES 28 44.06 11.66 0.68 56.40
ETBE snt/l 29 42.49 13.72 0.68 56.89
ETBE R SY/l 30 42.49 11.18 0.68 54.35
EEBE SUBTS 31 42.49 8.64 0.68 51.81
TAEE snt/l 32 45.64 14.73 0.68 61.05
TAEE R SY/l 33 45.64 12.59 0.68 58.91
TAEE SUBSTATS 34 45.64 10.46 0.68 56.78
Biogasoline snt/l 38 50.36 16.25 0.68 67.29
Biogasoline R snt/l 39 50.36 8.13 0.68 59.17
Biogasoline T snt/l 40 50.36 0.00 0.68 51.04
Ethanol diesel snt/l 47 13.97 10.90 0.35 25.22
Ethanol diesel R snt/l 48 13.97 5.99 0.35 20,31
Ethanol diesel srt/l 49 13.97 1.07 0.35 15.39
Diesel oil snt/l 50 30.70 18.61 0.35 49.66
Diesel oil para snt/l 51 24,00 17,58 0.35 41,93
Biodiesel oil snt/l 52 28.14 17,06 0.35 45.55
Biodiesel oil R snt/l 53 28.14 8.53 0.35 37.02
Biodiesel oil T snt/l 54 28.14 0.00 0.35 28.49
Biodiesel oil P snt/l 55 24,00 17,58 0.35 41,93
Biodiesel oil P R snt/l 56 24,00 8.79 0.35 33.14
Biodiesel oil P srt/l 57 24,00 0.00 0.35 24.35
Light fuel oil snt/l 60 9.30 9.34 0.35 18.99
Light fuel oil in sulphur snt/l 61 6.65 9.34 0.35 16.34
Biofuel oil snt/l 62 6.65 9.34 0.35 16.34
Biofuel oil R snt/l 63 6.65 4.67 0.35 11.67
Biofuel oil T snt/l 64 6.65 0.00 0.35 7.00
Heavy fuel oil snt/kg 71 7.59 11.34 0.28 19.21
Aeroplanes snt/l 81 54.76 17.99 0.35 73.10
Lentobensis snt/l 91 49.88 16.10 0.68 66.66
Methanol snt/l 100 25.18 8.13 0.68 33.99
Methanol R snt/l 101 25.18 4.06 0.68 29,92
Methanol T snt/l 102 25.18 0.00 0.68 25.86

L to 1131/2013 The amended annex entered into force on 1 January 2014. The previous wording reads:

TAX TABLE
Product Product group Energy content tax Carbon dioxide tax Maintenance premium Total
Engine ibine snt/l 10 50.36 14,00 0.68 65.04
Small Engine Engine snt/l 11 30.36 14,00 0.68 45.04
Bioethanol snt/l 20 33.05 9.19 0.68 42.92
Bioethanol R snt/l 21 33.05 4.59 0.68 38.32
Bioethanol T snt/l 22 33.05 0.00 0.68 33.73
MTBE snt/l 23 40.91 11.37 0.68 52.96
MTBE R S/l 24 40.91 10.12 0.68 51.71
MTBE TS 25 40.91 8.87 0.68 50.46
TAME snt/l 26 44.06 12.25 0.68 56.99
TAME R SY/l 27 44.06 11.14 0.68 55.88
TAME SNES 28 44.06 10.04 0.68 54.78
ETBE snt/l 29 42.49 11.81 0.68 54.98
ETBE R SY/l 30 42.49 9.62 0.68 52.79
EEBE SUBTS 31 42.49 7.44 0.68 50.61
TAEE snt/l 32 45.64 12.68 0.68 59.00
TAEE R SY/l 33 45.64 10.85 0.68 57.17
TAEE SUBSTATS 34 45.64 9.01 0.68 55.33
Biogasoline snt/l 38 50.36 14,00 0.68 65.04
Biogasoline R snt/l 39 50.36 7.00 0.68 58.04
Biogasoline T snt/l 40 50.36 0.00 0.68 51.04
Diesel oil snt/l 50 30.70 15,90 0.35 46.95
Diesel oil para snt/l 51 24,00 15.01 0.35 39.36
Biodiesel oil snt/l 52 28.14 14.57 0.35 43.06
Biodiesel oil R snt/l 53 28.14 7.29 0.35 35,78
Biodiesel oil T snt/l 54 28.14 0.00 0.35 28.49
Biodiesel oil P snt/l 55 24,00 15.01 0.35 39.36
Biodiesel oil P R snt/l 56 24,00 7.51 0.35 31.86
Biodiesel oil P srt/l 57 24,00 0.00 0.35 24.35
Light fuel oil snt/l 60 9.30 9.34 0.35 18.99
Light fuel oil in sulphur snt/l 61 6.65 9.34 0.35 16.34
Biofuel oil snt/l 62 6.65 9.34 0.35 16.34
Biofuel oil R snt/l 63 6.65 4.67 0.35 11.67
Biofuel oil T snt/l 64 6.65 0.00 0.35 7.00
Heavy fuel oil snt/kg 71 7.59 11.34 0.28 19.21
Aeroplanes snt/l 81 54.76 15,28 0.35 70.39
Lentobensis snt/l 91 49.88 13.56 0.68 64.12
Methanol snt/l 100 25.18 7.00 0.68 32.86
Methanol R snt/l 101 25.18 3.50 0.68 29,36
Methanol T snt/l 102 25.18 0.00 0.68 25.86

Entry into force and application of amending acts:

30 JUNE 1995 TO 1:

This Act shall enter into force on 1 July 1995.

THEY 12/95 , VaVM 1/95, Council Directive 94 /74/EC; OJ L 365, 31.12.1994, p. 46

1 DECEMBER 1995/1342:

This Act shall enter into force on 1 January 1996.

THEY 65/95 , VaVM 18/95, EV 78/95

ON 30.12.1996/1259:

This Act shall enter into force on 1 January 1997.

Article 10a of this Law shall apply to light fuel oils obtained and used after or after the date of entry into force of this Law.

THEY 225/1996 , VaVM 44/1996, EV 243/1996

9 OCTOBER 1997/98:

This Act shall enter into force on 1 November 1997.

Notwithstanding the provisions of Article 9a, the tax on fuel used during 1997 must be applied at one time, but by the end of June 1998 at the latest. Article 9a shall apply to a fuel acquired and used on the date of or after the date of entry into force of this Law.

THEY 84/1997 , VaVM 13/1997, EV 109/1997 Council Directive 92 /81/EEC, Council Directive 92 /82/EEC

19.12.1997/1260:

This Act shall enter into force on 1 January 1998.

THEY 194/1997 , VaVM 36/1997, EV 205/1997, Council Directive 92 /82/EEC; OJ L 316, 31.10.1992. S. 19

10.7.1998/509:

This Act shall enter into force on 1 September 1998.

THEY 55/1998 , VaVM 19/1998, EV 76/1998, Council Directive 92 /82/EEC; OJ L 316, 31.10.1992, p. 19

ON 30 DECEMBER 1998

This Act shall enter into force on 1 January 1999.

However, Article 2 (1) (6) shall not enter into force until 1 April 1999.

Article 6a applies to motor gasoline which has been released from the tax warehouse of the authorised warehouse keeper from or after the date of entry into force of the law.

Article 10a (1) and (2) of the Act shall apply to light and heavy fuel oils obtained and used after or after the entry into force of the law. For light fuel oil obtained before the entry into force of this Act, the provisions in force before the entry into force of this Act shall apply.

THEY 206/1998 , VaVM 63/1998, EV 245/1998 Council Directive 92 /81/EEC

31.08.2001/757:

This Act shall enter into force on 1 January 2002.

THEY 64/2001 , MmVM 7/2001, EV 79/2001

26 OCTOBER 2001/918:

This Act shall enter into force on 1 January 2002.

THEY 91/2001 , VaVM 12/2001, EV 101/2001

20.12.2002/1169:

This Act shall enter into force on 1 January 2003.

THEY 130/2002 , VaVM 38/2002, EV 228/2002

19.5.2004:

This Act shall enter into force on 1 September 2004.

THEY 22/2004 , VaVM 2/2004, EV 42/2004

21.7.2006/604:

This Act shall enter into force on 1 August 2006.

On the basis of light and heavy fuel oil used during 2005, a professional plant growers' farmer shall be paid without a separate application for an increase in the refund if the amount of the tax refund before the increase is at least EUR 580.

The interest payable is 0,35 cents per litre for light fuel oil and 0,35 cents per kilogram for heavy fuel oil. The amount of fuel oil approved as a result of the refund shall be taken into account for the calculation of the increase in the calculation from January to June 2005 by 62 % on the basis of use, from July to December, and from January to December By use of 81 % of the operating quantity.

THEY 56/2006 , VaVM 6/2006, EV 85/2006 Council Directive 2003 /96/EC (32003L0096); OJ L 283, 31.10.2003, p. 54

21.12.2007/1305:

This Act shall enter into force on 1 January 2008.

The tax exemption for biofuels referred to in Article 9 (7) shall apply from the beginning of the calendar month following the approval of the tax reduction by the Commission of the European Communities.

THEY 61/2007 , VaVM 17/2007, EV 85/2007

19 DECEMBER 2008:

This Act shall enter into force on 1 January 2009. (6.11.2009)

The law shall apply to light and heavy fuel oil used on or after 1 June 2009. (6.11.2009)

The tax refund under this Act shall be paid to the constructed portion of the light or heavy fuel oil used throughout 2009 corresponding to the share of the period from 1 June 2009 to 31 December 2009 2009. (6.11.2009)

Liquid and heavy fuel oil used before 1 June 2009 shall be subject to the excise duty on liquid fuels (1472/1994) Article 10a As amended by Law 604/2006. (6.11.2009)

THEY 185/2008 , VaVM 25/2008, EV 179/2008, Council Directive 2003 /96/EC (32003L0096); OJ L 283, 31.10.2003, p. 54

6.11.2009/834:

This Act shall enter into force on 16 November 2009.

THEY 121/2009 , VaVM 15/2009, EV 128/2009

22.12.2009/1323:

This Act shall enter into force on 1 January 2010.

Before the law enters into force, action can be taken to enforce the law.

THEY 208/2009 , No 23/2009, EV 203/2009

30.12.2010/1399:

This Act shall enter into force on 1 January 2011.

For product groups 50 and 51 of the tax table in the Annex to the Act, the law shall apply from 1 January 2012. Before 1 January 2012, the fuels referred to in Article 50 and 51 shall apply to the fuels referred to in the Act amending the Law on the Excise Fuel (1305/2007) The tax table provides for diesel fuel.

If the fuel oil has been used in a professional glasshouse rotation in 2010 or before then, Article 10a shall apply.

Before the law enters into force, action can be taken to enforce the law.

THEY 147/2010 , VaVM 51/2010, LiVL 12/2010, TaVL 24/2010, YmVL 18/2010, MmVL 20/2010, EV 256/2010

22.12.2011/1443:

This Act shall enter into force on 1 January 2012.

Before the law enters into force, action can be taken to enforce the law.

THEY 53/2011 , VavM 22/2011, EV 92/2011

25.5.2012/256:

This Act shall enter into force on 1 June 2012.

THEY 26/2012 , VaVM 8/2011, EV 30/2012

16.11.2012/611:

This Act shall enter into force on 1 January 2013.

Before the law enters into force, action can be taken to enforce the law.

THEY 91/2012 , VaVM 19/2012, EV 99/2012

21.12.2012/965:

This Act shall enter into force on 1 January 2013.

THEY 145/2012 , HaVM 21/2012, EV 150/2012

7 JUNE 2013/395:

This Act shall enter into force on 1 July 2013.

Products released for consumption before 1 January 2014 shall be governed by Article 2 (27) (a) and (b) and Article 4 (3), as they were in force at the time of entry into force of this Act.

THEY 13/2013 , OJ 12/2013, YmVL 8/2013, TaVM 9/2013, EV 58/2013, Directive 2009 /28/EC of the European Parliament and of the Council

20.12.2013/1131:

This Act shall enter into force on 1 January 2014.

THEY 110/2013 , VaVM 26/2013, EV 162/2013

19.12.2014/118:

This Act shall enter into force on 1 January 2015.

THEY 128/2014 , THEY 234/2014 , VaVM 30/2014, EV 192/2014

10.4.2015/378:

This Act shall enter into force on 1 January 2016.

THEY 350/2014 , VaVM 45/2014, EV 338/2014