Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
The products referred to in Article 2 (a) shall be subject to an energy tax, a CO2 tax and an energy tax, as provided for in this Act, for the products referred to in Article 2 (a), from electricity, coal, fuel peat, natural gas, piston, and from Article 2a. (30.12.2010/1400)
In addition, in addition to electricity, coal, natural gas, pine oil, certain energy products and products referred to in Article 2a, for the financing of security storage and other security of supply to the State, Security of supply security in the law on security of supply (1390/1992) In accordance with the provisions of this Law.
The law shall not apply to electricity produced on board, train, car or other means of transport to its own needs, or to electricity produced in the rated power generator of 100 kilovolt amps or several In the rated power plant of up to 100 kilovolters of electricity generating installations (generators). However, the electricity transmitted from such power to the electricity grid shall be subject to the provisions of this Act. (24/05/501)
L to 501/2015 (3) entered into force on 1 May 2015. The previous wording reads:
This law applies to biogas in the case of electricity production.
For the purposes of this law:
(1) Electricity Electrical energy falling within heading 2716 of the customs tariff;
(2) Energy product:
(a) coal falling within heading 2701 of the customs tariff; coal shall also include cocks of lignite in the customs tariff heading 2702, coal from coal, brown coal or peat falling within tariff heading 2704;
(b) fuel peat, means a fire peat and solid fuel peat falling within heading 2703 of the customs tariff, and peat pellets, peat bricket and other solid peat products, prepared for peat; (20.12.2013/1132)
L to 1132/2013 (b) entered into force on 1 January 2014. The previous wording reads:
(b) fuel peat, which means fire peat and rodening peat falling within heading 2703 of the Customs Tariff;
(c) lng and liquefied natural gas falling within heading 2711 00 of the customs tariff heading 2711 00;
(d) crude oil falling within the tariff heading 3803 00 10;
(30.12.2010/1400)(3) Tariff nomenclature: References to the 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;
(4) Electricity grid Electricity market sector (386/1995) The electricity network referred to in paragraph 1, which is authorised by the Authority;
(5) The power system operator The system operator referred to in Article 3 (8) or (9) of the electricity market; (30.12.2010/1400)
(5a) Electricity generator The supply of electricity in the cases referred to in Article 1 (3); (24/05/501)
L to 501/2015 The entry into force on 1 May 2015 was added.
(5b) Small producer A generator of electricity produced by a power plant in a calendar year not exceeding 800 000 kWh; (24/05/501)
L to 501/2015 The addition of paragraph 5b entered into force on 1 May 2015.
(6) Industry, Activities of Section C (Industry) of the Office of Statistics in 2008 (TOL 2008); mining minerals being enriched, even if it is carried out within the framework of Category B (mining and quarrying); The transfer, crushing, grinding, grinding, screening, washing or other forms of metal ores and minerals obtained from mining and quarrying, in the form of a prefabricated form; The pursuit of an inaudible support for industry, The production site of the undertaking which carries out the activity, which is mainly linked to the industrial activities of the undertaking; the industry is also treated as a professional glasshouse crop; (19/12/2015)
L to 1185/2014 The amended paragraph 6 entered into force on 1 January 2015. The previous wording reads:
(6) Industry, The mining of minerals and the manufacture and processing of the goods; the industry is treated as a minor industrial activity which is carried out at the place of production of the undertaking engaged in the industry and which is linked to: Primarily in the company's own industrial production; industry is also equated with professional glasshouse cultivation;
6a) The concesal A total capacity of more than five mw in which the company carries out information activities, data processing, rental of the server and related services as its principal business activity; (20.12.2013/1072)
L to 102/2013 Article 6a entered into force on 1 April 2014.
(7) Company A trader operating in industry, who carries out a tax on the taxation of business income (360/1968) In respect of commercial and professional activities;
(8) Financial year Accounting law (1336/1997) in Chapter 1, Article 4 For the financial year referred to
(9) With added value The total amount of the profit or loss, depreciation and impairment of the financial statements of the undertaking, as well as the amount of staff costs, without any refund under this law;
(10) 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;
(11) Self-propulsion equipment Equipment and machinery necessary for the production of electricity or electricity or heat and for maintaining production capacity and necessary for the removal or reduction of the environmental damage caused by the installation; and The Ministerial Decree of the Ministry of Industry lays down more precise provisions on equipment and machinery, which shall be counted as self-serving equipment;
(12) Power plant A functional unit operating in a given area with a view to generating electricity or electricity and heat;
(13) Recycling fuel Fuel prepared by mechanical treatment of the fuel, dry, solid and indigenous waste of the colonies and of undertakings, of which the characteristics are known; recycled fuel shall be treated as waste fuels; Product gas from the thermal gas process;
(14) On biogas As a result of the biological digestion process, of an energy-rich gas mixture composed of carbon material;
(15) Forests, Wood residues resulting from felling in the forest, such as fittings, branches, knitted or crocheted, leaves, positions and roots, produced in the forest, terminal or factory; (30.12.2010/1400)
16) Hydrocarbon Organic compounds consisting of carbon and hydrogen, or products containing hydrocarbon alloys; (30.12.2010/1400)
(17) Natural gas transmission network Natural gas market (508/2000) The natural gas transmission network referred to in paragraph 2; (30.12.2010/1400)
(18) The natural gas system operator A natural gas network operator, as referred to in Article 3 (6) of the natural gas market, carrying out natural gas transmission activities on the natural gas transmission network; (30.12.2010/1400)
19) Registered user Any natural or legal person who uses natural gas for tax-free purposes within the meaning of this Act and registered as a taxable person to the customs authority; (30.12.2010/1400)
20) Heating Fuels for fuel purposes; (16.11.2012/612)
21) 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 or For the transport of passengers or goods or for the provision of services. (16.11.2012/612)
In addition to the energy products referred to in Article 2 (2), all other gaseous and solid hydrocarbons used or intended to be used or sold for heating shall be taxed at the same level as In accordance with the tax rate for the heating fuel.
The taxable person shall be the person who gives up or uses the fuels referred to in paragraph 1 for heating.
A regulation of the Government of the Government may provide for the updating of the tariff headings mentioned in this Act in order to comply with the provisions in force, provided that this does not lead to the addition or removal of an energy product or electricity And not the changes in the amount of tax.
Customs duties on products covered by this Act and the charging of the security of supply, as well as the control of taxes and charges, are provided by Customs.
The excise duty and the security security charge shall be carried out in accordance with Table 1 or Table 2 of the Annex.
The tax table 2 tax category II shall be subject to an electricity used in industry or in the Chamber and which can be measured separately. The other electricity tax shall be subject to the tax category I. (20.12.2013/1072)
L to 102/2013 Amended (2) shall become 1 April 2014. The previous wording reads:
The tax table 2 tax category II is subject to an electricity which is used in industry and can be measured separately. The other electricity tax shall be subject to the tax category I.
If coal or natural gas is used for combined electricity and heat production, the CO2 tax shall be half of the tax table.
The excise duty on electricity and the security of supply shall be subject to:
1) the system operator;
(2) producer and small producer;
(3) the person who has acquired or produced electricity from a tax category II tax if the electricity has been used or disposed of for the purpose required by Class I;
(4) other than a system operator which, in its commercial activity, receives electricity from another Member State or imported electricity from outside the Union if the electricity does not pass through the electricity grid in Finland.
L to 501/2015 Article 5 entered into force on 1 May 2015. The previous wording reads:
The excise duty on electricity and the security of supply shall be subject to:
1) the system operator;
(2) the person producing electricity in the course of its activities; (electricity generator) ;
(3) the person who has acquired or produced electricity from a tax category II tax if the electricity has been used or disposed of for the purpose required by Class I;
(4) other than a system operator which, in its commercial activity, receives electricity from another Member State or imported electricity from outside the Community if the electricity does not pass through the electricity grid in Finland.
Notwithstanding the provisions of paragraph 1 (2), the electricity tax and the service security charge shall not be required to carry out the electricity generating electricity:
(1) up to 50 kilovolt amps in an effective generator or the formation of a range of electricity generating installations with a nominal capacity of not more than 50 kilovolters;
(2) in the active generator of more than 50 kilovolt amps but not more than 2 000 kilovolt amps, or more than 50 kilovolt amps, but not more than 2000 kilovolt amplers, and not more than Electricity transmission to the grid; (20.12.2013/1132)
L to 1132/2013 The amended paragraph 2 entered into force on 1 January 2014. The previous wording reads:
(2) in the active generator of more than 50 kilovolt amps but not more than 2 000 kilovolts, and electricity is not transferred to the grid;
3) on board, train, car or other means of transport for the needs of the vehicle.
(30.12.2010/1400)The excise duty on electricity and the security of supply shall be imposed on each tax period in accordance with the tax table for the quantity of electricity which:
(1) the system operator is released for consumption;
(2) the producer or small producer of electricity, and of the quantity produced by the electricity producer or the small producer, using the tax base itself or for the use or disposal of the taxable amount; (24/05/501)
L to 501/2015 The amended paragraph 2 entered into force on 1 May 2015. The previous wording reads:
(2) the electricity producer referred to in Article 5 (1) (2) shall produce both the quantity of electricity purchased by the electricity producer on a tax-free basis and used or disposed of in the taxable consumption; (1,12,2006/1058)
(3) the taxable person referred to in Article 5 (1) (3) is used during the tax period; the tax is then imposed on the difference between the tax category I and II of the electricity;
4. The taxable person referred to in Article 5 (1) (4) shall receive or import.
Notwithstanding the provisions of paragraph 1 (1) and (3), the quantity of electricity released for consumption or the amount of electricity used may be considered to be the quantity from which the operator, directly or through the sales company, charges the operator in connection with the movement. The amount of electricity to be taxed at one or more tax periods may then be allocated to the tax period during which the electricity operator is charged for the supply or supply of electricity. If the electricity tax has been amended, the tax must be carried out in accordance with the tax in force at the time of delivery. The electricity system operator and the electricity generator shall have the right to deduct, in their tax declaration, an undue notification and payment of the electricity tax and the maintenance premium for the tax on the tax and the security of supply. The reduction shall be made within three years from the beginning of the year following the tax year, when the tax was wrongly declared. The deduction may not exceed the amount of the tax and the security contribution period for the tax period. (20.12.2013/1132)
L to 1132/2013 (2) entered into force on 1 January 2014. The previous wording reads:
Notwithstanding paragraph 1 (1) and (3), the quantity of electricity released for consumption or the amount of electricity used may be considered to be the quantity for which the operator, directly or through the sales company, charges the operator in connection with the transfer. The amount of electricity to be taxed at one or more tax periods may then be allocated to the tax period during which the electricity operator is charged for the supply or supply of electricity. If the electricity tax has been amended, the tax must be carried out in accordance with the tax in force at the time of delivery. Where, in the event of a transfer, the operator has charged the electricity to the consumer with a larger amount of electricity and the electricity tax has been paid too much, the network operator shall be entitled to make an excess of the tax paid in its tax declaration and the security of supply. A corresponding reduction. The reduction shall be made within three years from the beginning of the year following the invoicing of the electricity transmission. The deduction may not exceed the tax payable for the tax period. (1,12,2006/1058)
The electricity producer and the small producer shall issue a tax return to Customs for each power plant separately. (24/05/501)
L to 501/2015 (3) entered into force on 1 May 2015. The previous wording reads:
The electricity producer shall issue a tax return to Customs for each power plant separately. (21.12.2012)
A calendar month will take place in the tax period. The tax period for the small producer is the calendar year. (24/05/501)
L to 501/2015 Entered into force on 1 May 2015. The previous wording reads:
A calendar month will take place in the tax period.
The excise duty free of charge free of charge shall be electric:
(1) which is transferred between electricity networks;
(2) the electricity producer, the small producer or the taxable person referred to in Article 5 (1) (4) to the electricity network;
(3) to be extradited outside the Union or dispatched to the territory of the Union other than Finland;
(4) which is provided for the immediate use of electronic rail transport;
(5) consumed in the power plant's electricity or combined heat and power generation equipment;
(6) which the system operator or electricity producer supplies to the other electricity producer;
7), produced by a small producer and not released into the electricity grid.
L to 501/2015 Article 7 entered into force on 1 May 2015. The previous wording reads:
The excise duty free of charge free of charge shall be electric:
(1) which is transferred between electricity networks;
(2) the taxable person referred to in Article 5 (1) (2) or (4) to the electricity network;
(3) to be transferred outside the Community or dispatched to the territory of the Community other than Finland for consumption;
(4) which is provided for the immediate use of electronic rail transport;
(5) consumed in the power plant's electricity or combined heat and power generation equipment; (1,12,2006/1058)
(6) the power producer referred to in Article 5 (1) (2) to the other electricity producer. (21.12.2007)
§ 8 has been repealed by L 30.12.2010/1396 .
Where, during the financial year of an undertaking, the use of non-motor fuel in industry, of products covered by this law, of light or heavy fuel oil, of biofuels and of liquefied petroleum gas, or of their purchase price Excise duties ( Amount of excise duties paid ) Are more than 0,5 % of the value of the company's value added, the company has the right to recover 85 % of the amount of excise duty paid ( Tax refund ). The value of the processing value used in the refund calculation shall be zero or higher. However, the tax refund thus calculated shall be paid only in excess of eur 50 000. For the purpose of calculating the amount of excise duty paid, the undertaking may take into account the excise duties on products covered by this article in the district heating and process vapour provided that it can provide a reliable explanation. Taxes included in the purchase price shall be imposed over the tax period of the heat-producing institution from the average of the excise duties in heat production. (19/12/2015)
L to 1185/2014 (1) entered into force on 1 January 2015. The previous wording reads:
If, during the financial year of the undertaking, the excise duties paid (in the amount of the excise duty paid) for the products referred to in this law, for light or heavy fuel oil and for biofuels or for their purchase price (amount of excise duty paid) exceed 0.5 Of the company's value added, the company has the right to recover 85 % of the amount of excise duty paid (tax refund). However, the tax refund thus calculated shall be paid only in excess of EUR 50 000. For the purpose of calculating the amount of excise duty paid, the undertaking may take into account the excise duties on products covered by this article in the district heating and process vapour provided that it can provide a reliable explanation. The taxes included in the purchase price shall be imposed over the tax period of the heat-producing institution from the average of the excise duties in heat production. (12/01/1446)
For the purpose of calculating the amount of excise duties paid in accordance with paragraph 1, it shall be deducted from the aid referred to in Article 8, to which the undertaking was entitled during the financial year, the tax refunds referred to in Articles 14 and 22, and the liquid fuel Article 9a of the Excise Excise Act and the Law on the refund of excise duty on certain energy products used in agriculture (603/2006) Referred to in Article 1. If, during the accounting year, the undertaking has supplied the products referred to in this Article, no account shall be taken of the taxes paid or included by the undertaking in the calculation of the amount of excise duty paid. (30.12.2010/1400)
The application for a refund shall be made to customs within six months of the end of the financial year. The decree of the Ministry of Finance may provide more detailed provisions on the explanations required to support the application. (21.12.2012)
Unless otherwise provided for in this Act, the refund shall be subject to the excise duty (182/2010) Or, in accordance with it, a tax adjustment, ex-post taxation, tax increase, accounting obligation, auditing of data, an obligation to provide information, an appeal and an amendment to excise duty. If, after the financial year, the undertaking has handed over the products referred to in this article which have been subject to tax pursuant to paragraph 1, the tax refund shall be recovered. The undertaking shall make a notification without delay for the purposes of the measures referred to in this article. (21.12.2012)
The aid is governed by the law on the application of certain European Community provisions on State aid.
Article 8b has been repealed by L 20.12.2002/1168 .
The tax-holder, the electricity producer and the small producer shall submit a written declaration to customs for the purposes of registration. The declaration shall mention the name, address and contact details of the taxable person. In the case of power plants, the type of power plant, the rated power, the main fuels and the property identifier shall be reported. The notification shall be made for each installation separately. Customs may give details of the information to be notified for the purposes of the transmission, control and development of taxation. The notification shall be made within three months of the initiation of the operation.
The register keeps Customs.
The excise duty imposed on the electricity system operator, the electricity generator and the small producer and the taxable person referred to in Article 5 (3) and (4) shall apply to the excise duty provider.
L to 501/2015 Article 9 entered into force on 1 May 2015. The previous wording reads:
The tax-holder shall submit a written declaration to customs for the purposes of registration. The electricity producer also has to submit a similar notification to Tully. The notification shall be made for each installation separately. (21.12.2012)
The register keeps Customs. (21.12.2012)
The electricity system operator and the electricity generator referred to in paragraph 1 and the taxable person referred to in Article 5 (1) (3) and (4) shall be subject to the excise duty exemption provided for in the excise duty exemption. (30.12.2010/1400)
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.
The excise duty on coal and the security of supply shall be imposed on:
(1) the authorised warehousekeeper on the basis of the quantities which the stock keeper's accounts have shown in the tax period during the tax period;
(2) on the basis of the quantities made available for own consumption by an authorised warehouse keeper for own consumption during the tax period.
The excise duty free of charge free of charge shall be:
(1) coal used for industrial production as a raw material or as an excipient or directly used for first use in the manufacture of goods;
(2) coal supplied by an authorised warehousekeeper to the territory of the Community other than Finland for release for consumption;
(3) coal used for the production of electricity and for the production of separate electricity generation, in the event of a shutdown or in maintaining production capacity; (16.11.2012/612)
4) coal, which is used as fuel for ship transport, other than on a private pleasure craft. (16.11.2012/612)
However, the duty and free of charge referred to in paragraph 1 (3) shall not apply to the production of electricity within the meaning of Article 5 (2).
Where an authorised warehousekeeper cannot perform ex post checks on a taxable supply as referred to in paragraph 1 (2), the product shall be subject to excise duty according to the provisions laid down in this Act.
Paragraph 4 has been repealed by L 30.12.2010/1400 .
§ 13 has been repealed by L 21.12.2007/1306 .
Where, in accordance with Article 4 (3) or Article 12 (1) (1), (1), (3) or (4) of Article 12 (1), the other than the authorised warehourer has used coal for the purposes of the duty, the tax reduction or the tax shall be effected by the return effected Tax or part of the tax upon application to the user. (16.11.2012/612)
The refund may be applied for in the calendar year or separately from coal used during January-June and July-December. The application shall be submitted within three years of the end of the period of use. The condition for reimbursement is that the applicant provides a reliable explanation of the duty-free use of the products. The refund shall not be paid if the amount repaid is less than eur 330. 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 repayment of the tax shall apply mutatis mutandis, in the case of tax adjustment, ex-post taxation, tax increase, accounting obligation, the verification of data, as applicable. The obligation to provide information, appeals and excise duties shall be laid down or imposed.
Anyone using a fuel peat for heat generation more than 5 000 MWh per year in a power plant or heat centre shall be obliged to pay excise duty on all fuel used for heat production in the Annex tax table 2. In accordance with (30.12.2010/1400)
The excise duty on Mänworkload is subject to the obligation to carry out an industrial production operator for heating purposes.
The tax is provided for on the basis of the provisions in force on the date of application of the provisions in force on the basis of the provisions in force on the date of use of the fuel peat or the PWG for the purposes referred to in Article 15. The user referred to in Article 15 shall issue a tax return to Customs for each installation separately. A calendar month will take place in the tax period.
The user referred to in Article 15 shall submit a written declaration to customs for the purposes of registration. The notification shall be made for each installation separately.
The register keeps Customs.
Taxation is provided by Customs.
For excise duties, the taxable person shall keep records of the use and volume of the products referred to in Article 15 and any other information necessary for the imposition of excise duties and tax controls.
For the natural gas transmission system, the provisions on duty-free storage of the excise law and the provisions on the authorised warehousekeeper for the natural gas system operator, with the exception of Articles 21 to 29 of the Excise Act, apply.
In addition to what is laid down in the Excise Tax Act, the excise duty on natural gas and the security of supply are required to carry out a natural gas system operator and a registered user.
In addition to what is provided for in the Excise Tax Act, the tax and the security of the security charge shall be imposed on the registered user during the tax period for the natural gas used for the taxable amount.
Non-taxable and non-tax-free shall be the natural gas used for:
(1) for industrial production as a raw material or as an excipient or directly used for first use in the manufacture of goods;
2) as an energy source in the oil refining process;
(3) the production of electricity and the combination of separate electricity generation, in the event of a shutdown or in maintaining production capacity, with the exception of electricity production within the meaning of Article 5 (2); (16.11.2012/612)
4) as a fuel for vessel traffic, other than a private pleasure craft. (16.11.2012/612)
The natural gas system operator or the authorised warehousekeeper may dispose of natural gas without tax if the transferee is a registered user or the natural gas is released for use for the purpose referred to in paragraph 1 (4). (16.11.2012/612)
The natural gas system operator shall be registered as a taxable person in writing. (21.12.2012)
Anyone who uses natural gas for a controlled purpose may apply for registration as a registered user for each place of use. Registered user shall withdraw registration when it no longer has the tax-free use referred to in Article 21.
The registered user shall be subject to the excise duty rate laid down in the excise duty exemption.
Customs may, without prejudice to confidentiality rules, disclose the names and contact details of registered users to the natural gas system operator and the authorised warehousekeeper of natural gas. (21.12.2012)
Customs may give details of the registration procedures referred to in paragraphs 1 and 2. (21.12.2012)
The reduction in the CO2 tax referred to in Article 4 (3) and the tax exemption referred to in Article 21 may be carried out by returning the tax or part of the tax to the user on the application.
The refund may be applied for in the calendar year or separately from the natural gas used in January-June and separately in July-December. The application shall be submitted no later than three years after the end of the period mentioned above. The condition for reimbursement is that the applicant provides a reliable explanation of the duty-free use of the products. The refund shall be paid in accordance with the tax table in force at the time when the products have been obtained. No refund shall be made if the amount repaid is less than EUR 330.
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.
In so far as this Act does not provide otherwise, the excise law applies. However, neither Articles 21 to 29 nor the provisions of Chapter 8 of the excise duty law apply to electricity, fuel peat and pine wood. (30.12.2010/1400)
Where products dispatched from another Member State import or receive in Finland other than authorised warehousekeeper or registered consigner, the provisions of the excise law relating to consumption in another Member State shall apply. Products supplied. (30.12.2010/1400)
Paragraph 1, for electricity and coal, and Article 24 for the excise duty on natural gas, also applies to electricity and to the security charge levied on the above-mentioned fuels.
Save as otherwise provided for in this Act, the excise duty, taxation, control and amendment of the excise duty on natural gas shall apply mutatis mutandis, whatever customs duty is provided for or prescribed.
Paragraph 2 has been repealed by L 21.12.2007/1306 .
Where a proposal to amend this law has been submitted to the Parliament, the State Council shall have the right to impose a tax on electricity and certain fuels.
If the tax paid under paragraph 1 is higher than the tax subsequently fixed, the Customs duty shall refund the amount of the difference from the application to the taxable person. (21.12.2012)
More detailed provisions on the implementation of this law shall be adopted, where appropriate, by a regulation.
The tax reduction referred to in Article 4 (2) and (3) and the tax refund referred to in Article 8a shall not be granted to an undertaking which is compatible with the internal market in accordance with Articles 107 and 108 of the Treaty , as referred to in point (c) of Article 1 (4) of Commission Regulation (EU) No 651/2014, in financial difficulties or in respect of which the Commission, as referred to in paragraph 4 (a) of that Article, shall: Recovery order, in which the aid has been declared unlawful and Incompatible with the internal market.
L to 1185/2014 Amended Article 26a entered into force on 1 January 2015. The previous wording reads:
The tax reduction referred to in Article 4 (2) and (3) and the tax refund referred to in Article 8a shall not apply to the undertaking which is to be declared 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 Commission Regulation (EC) No 800/2008, or An unpaid recovery order based on an earlier decision, in which the aid is: Declared illegal and incompatible with the common market.
L to 1132/2013 Article 26a entered into force on 1 January 2014.
This Act shall enter into force on 1 January 1997.
This Act repeals the Act of 29 December 1994 on the excise duty on certain energy sources (1473/1994) .
Before the entry into force of this Act, measures may be taken to implement the law.
Those who, under the law of the repealed Law, have been entitled to act as an authorised warehousekeeper, registered as a registered trader or who have made a declaration of entry for the use of firewood or of the use of pine wood for a customs service, Do not need to apply for a re-authorisation or re-register.
This law shall also apply to a product falling within the product group 3 of the tax table which, on 15 November 1996, but before the entry into force of this Act, has been received in Finland or released for free circulation in Finland, and After the entry into force of this Act, for use in the production of heat, where a product has not been subject to excise duty and a service security charge under this law. In this case, the taxable person shall be the user of the product for which the tax is imposed for a calendar month in respect of each calendar month for those products which have been used for the production of heat during the tax period. The taxable person shall notify the place of use of the place of use as provided for in Article 22 (1) of the Excise Act. The tax must be carried out within the period prescribed in Article 35 (1) of the Excise Act. The taxable person shall have the right to deduct the excise duty already carried out on the product from excise duty on the product under the tax table.
The aid referred to in Article 8 of this Law shall be paid from the electricity produced on 1 January 1997 and thereafter. (13/12/2001/1244)
Any person acting as a taxable person within the meaning of Article 5 (1) (1) or (2) at the time of entry into force of this Act shall issue a register of registries referred to in Article 9 (1) at the latest one month after the entry into force of this Act.
Annex (19/12/2015)
| TAX TABLE 1 | |||||
| Product | Product group | Energy content tax | Carbon dioxide tax | Maintenance premium | Total |
| Coal, coal briquettes, solid fuels of coal, EUR/t | 1 | 47.10 | 106,14 | 1.18 | 154,42 |
| Natural gas, EUR/MWh | 2 | 6.65 | 8.71 | 0.084 | 15,444 |
| TAX TABLE 2 (24/05/2015) | ||||
| Product | Product group | Energy tax | Maintenance premium | Total |
| Electricity snt/kWh | ||||
| -Category I | 1 | 2.24 | 0.013 | 2.253 |
| -Category II | 2 | 0.69 | 0.013 | 0.703 |
| Pine/kg kg/kg | 3 | 22.12 | 0 | 22.12 |
| Fuel peat EUR/MWh | 4 | 1.90 | 0 | 1.90 |
L to 13/2015 The amended tax table 2 shall enter into force at the time of the Council Regulation. The previous wording reads:
| VEROTAULUKO 2Tuotech Group Energy Tax security contributions Total | |||||
| Electricity snt/kWh | |||||
| -Category I | 1 | 2.24 | 0.013 | 2.253 | |
| -Category II | 2 | 0.69 | 0.013 | 0.703 | |
| Pine/kg kg/kg | 3 | 22.12 | 0 | 22.12 | |
| Fuel peat EUR/MWh | 4 | 3.40 | 0 | 3.40 |
L to 1185/2014 Entered into force on 1 January 2015. The previous wording reads:
Annex (16.11.2012/612)
| TAX TABLE 1 | |||||
| Product | Product group | Energy content tax | Carbon dioxide tax | Maintenance premium | Total |
| Coal, coal briquettes, solid fuels of coal, EUR/t | 1 | 47.10 | 84.43 | 1.18 | 132.71 |
| Natural gas EUR/MWh | 2 | 6.65 * | 6.93 | 0.084 | 13.664 |
| * The energy content of natural gas is EUR 4,45 /MWh from 1.1.2013 to 31.12.2014. |
| TAX TABLE 2 (20.12.2013/1132) | ||||
| Product | Product group | Energy tax tax | Service security | Total |
| Electricity snt/kWh | ||||
| -Category I | 1 | 1.89 | 0.013 | 1.903 |
| -Category II | 2 | 0.69 | 0.013 | 0.703 |
| Pine/kg kg/kg | 3 | 19.21 | 0 | 19.21 |
| Fuel peat EUR/MWh | 4 | 5.90 * | 0 | 5.90 |
| *The tax on peat is EUR 4,90 /MWh on 1 January 2014-31 December 2014. |
L to 1132/2013 The amended tax table 2 entered into force on 1 January 2014. The previous wording reads:
| TAX TABLE 2 | ||||
| Product | Product group | Energy tax | Maintenance premium | Total |
| Electricity snt/kWh | ||||
| -Category I | 1 | 1.69 | 0.013 | 1.703 |
| -Category II | 2 | 0.69 | 0.013 | 0.703 |
| Pine/kg kg/kg | 3 | 19.21 | 0 | 19.21 |
| Fuel peat EUR/MWh | 4 | 5.90 * | 0 | 5.90 |
| * Fuel peat tax is EUR 4,90 /MWh from 1.1.2013 to 31.12.2014. |
This Act shall enter into force on 1 January 1998.
Before the entry into force of this Act, measures may be taken to implement the law.
The procedure referred to in Article 8a (3) of this Act shall apply from the beginning of the calendar month following the adoption by the Commission of the aid referred to in the paragraph. For the period between the entry into force of this Act and the calendar month for the approval of the aid, the aid shall be paid afterwards. The amount of the aid will then be the tax paid for electricity and the aid will otherwise be subject to the provisions of Article 8 (2) to (5) of this Law.
THEY 194/1997 , VaVM 36/1997, EV 205/1997
This Act shall enter into force on 1 September 1998.
The procedure referred to in Article 8a (3) of this Law for electricity generated from waste gases from metallurgical processes shall apply from the beginning of the calendar month following the adoption by the Commission of the aid referred to in the paragraph. For the period between the entry into force of this Act and the calendar month for the approval of the aid, the aid shall be paid afterwards. The amount of the aid will then be tax paid for electricity, and the aid will otherwise be subject to the provisions of Article 8 (2) to (5).
Article 8b of this Law shall apply for the first time in a company's financial year starting with the entry into force of this Act.
THEY 55/1998 , VaVM 19/1998, EV 76/1998, Council Directive 92 /82/EEC; OJ L 316, 31.10.1992, p. 19
This Act shall enter into force on 1 January 2002.
THEY 91/2001 , VaVM 12/2001, EV 101/2001
This Act shall enter into force at the time laid down by the Regulation. L 1244/2001 entered into force on 7 May 2003 in accordance with A 333/2003.)
THEY 131/2001 , VaVM 30/2001, EV 175/2001
This Act shall enter into force on 1 January 2003.
The aid referred to in Articles 8 and 8a may be paid after authorisation by the Commission of the European Communities.
The amount of excise duty paid in the calculation of the excise duty paid by the energy-intensive undertaking referred to in Article 8a (1) of the Act may be taken into account only in the case of excise duties included in the district heating or process vapour after the entry into force of the law.
THEY 130/2002 , VaVM 38/2002, EV 228/2002
This Act shall enter into force on 1 July 2005.
Before the entry into force of this Act, the taxation of heat used for the production of heat used for the production of heat and fuel peat at a maximum of 40 megavolt heating plants shall be subject to the provisions in force at the time of entry into force of this Act.
THEY 37/2005 , VaVM 12/2005 EV 62/2005
This Act shall enter into force on 1 January 2007. The electricity used in industry in accordance with Article 4 (2) shall be subject to the tax bracket in accordance with the tax table annexed to the law, from the beginning of the calendar month following which the Commission of the European Communities has approved the tax reduction.
The taxable person who has declared electricity in the tax return for the period between the entry into force of this law and the tax reduction in the Commission for the following calendar month following the adoption of this law is entitled to declare the tax reduction In the case of tax returns after the month of adoption, the amount corresponding to the amount of electricity used in industry as a duty free of duty.
Before the law enters into force, wood or wood-based fuels, waste gases from metallurgical processes and the support of electricity from the reaction of chemical processes shall be subject to the provisions in force at the time of entry into force of this Act.
THEY 120/2006 , VaVM 24/2006, EV 161/2006
This Act shall enter into force on 1 January 2008.
THEY 61/2007 , VaVM 17/2007, EV 85/2007
This Act shall enter into force on 1 January 2011.
By way of derogation from paragraph 1, Article 15, Article 16 (2), Article 16 (3) (2), Article 23, Article 25 (3), Article 26 (1), Article 30, Article 34 (2) and Article 62 (3) shall enter into force at the time of the State Council Regulation.
This law repeals the excise duty on electricity and certain fuels (1260/1996) , as set out in Acts 1 1 6 8/2 0 0 2, 447/2005 and 1058/2006.
Before the law enters into force, measures may be taken to implement the law.
THEY 152/2010 , TAVL 37/2010, MmVL 21/2010, YmVL 20/2010, EV 241/2010
This Act shall enter into force on 1 January 2011.
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
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 53/2011 , VavM 22/2011, EV 92/2011
This Act shall enter into force on 1 January 2012.
The law shall apply for annual periods beginning on 1 January 2012.
Before the law enters into force, action can be taken to enforce the law.
THEY 129/2011 , VavM 21/2011, EV 91/2011
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
This Act shall enter into force on 1 January 2013.
THEY 145/2012 , HaVM 21/2012, EV 150/2012
This Act shall enter into force at the time of the Council Regulation.
The law shall apply to electricity used in a convention governed by the law on or after the date of entry into force of the law.
THEY 178/2013 , VaVM 29/2013, EV 169/2013
This Act shall enter into force on 1 January 2014.
THEY 110/2013 , VaVM 26/2013, EV 162/2013
This Act shall enter into force on 1 January 2015.
Article 8a (1) shall apply for annual periods beginning on 1 January 2015 and thereafter.
THEY 128/2014 , THEY 234/2014 , VaVM 30/2014, EV 192/2014
This Act shall enter into force on 1 May 2015.
Article 9 (1) shall be notified within three months of the entry into force of the law, within the meaning of Article 9 (1).
THEY 349/2014 , VaVM 44/2014, EV 337/2014
This Act shall enter into force at the time of the Council Regulation.
THEY 359/2014 , VaVM 49/2014, TaVL 55/2014, EV 370/2014
