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Law on charges for discharges of waste water into water

Original Language Title: Gesetz über Abgaben für das Einleiten von Abwasser in Gewässer

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Law on charges for discharges of waste water into water (Waste Water Tax Act-AbwAG)

Unofficial table of contents

AbwAG

Date of completion: 13.09.1976

Full quote:

" Waste Water Tax Act, as amended by the Notice of 18 January 2005 (BGBl. 114), as last amended by Article 2 of the Regulation of 2 September 2014 (BGBl). I p. 1474).

Status: New by Bek. v. 18.1.2005 I 114
Last amended by Art. 2 V v. 2.9.2014 I 1474

For more details, please refer to the menu under Notes

Footnote

(+ + + Text credits: 1.1.1989 + + +) 


(+ + + measures due to EinigVtr Annex I, chap. XII C III No 1 no longer apply gem. Art. 109 No. 6 Buchst. b DBuchst. aa G v. 8.12.2010 I 1864 + + +)

First section
General provisions

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§ 1 Principle

For the discharge of waste water into a body of water within the meaning of § 3 (1) to (3) of the Water Resources Act, a levy is payable (waste water tax). It is collected by the countries. Unofficial table of contents

§ 2 Definitions

(1) Waste water within the meaning of this law is the property of domestic, commercial, agricultural or other use in its properties and, in the case of dry weather, the water flowing together (dirty water) as well as the water that is Precipitation from the area of built-up or fortified areas and collected water (rainwater). The dirty water also applies to liquids which are discharged and collected from waste disposal plants for the treatment, storage and storage of waste. (2) In the sense of this law, discharge of the waste water into a body of water is to be introduced; the transfer in the subsoil shall be considered to be introduced into a water body, with the exception of the placing in the framework of land-based soil treatment. (3) Waste water treatment plant within the meaning of this law is a facility which serves to ensure the harmfulness of the to reduce or eliminate waste water; it shall be equal to a body which shall is to prevent the formation of waste water in whole or in part. Unofficial table of contents

§ 3 Evaluation basis

(1) The discharge of waste water depends on the harmfulness of the waste water, based on the oxidizable substances, the phosphorus, the nitrogen, the organic halogen compounds, the metals mercury, cadmium, chromium, nickel, lead, copper and their compounds and the toxicity of the waste water to fish eggs in accordance with the annex to this law in damage units. An assessment of the harmfulness shall not be required except in the case of precipitation water (§ 7) and small discharges (§ 8), if the pollutant concentration or annual quantity to be used for the determination of the number of damage units is based on the number of pollutants specified in the plant. (2) In the cases of § 9 (3) (river submarine), the levy is determined by the number of units of damage in the water below the river. (3) The Countries can determine that the harmfulness of the waste water is out of approach to the extent that (4) The Federal Government is authorized to do so by means of a legal regulation with the consent of the Federal Council, which is responsible for the treatment of waste water. , to adapt the procedures for the determination of harmfulness to the state of science and technology, if it does not significantly alter the evaluation of the harmfulness.

Second section
Determination of harmfulness

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§ 4 Determination on the basis of the fog

(1) In addition to precipitation water (§ 7) and small discharges (§ 8), the pollutant cargo to be used to determine the number of damage units shall be calculated in accordance with the provisions of the certification granted to the waste water supply. For this purpose, the communication shall, at least for the pollutants and pollutant groups referred to in points 1 to 5 in the Appendix to § 3, the concentration to be observed in the waste water and the toxicity to fish eggs, shall be: to limit the dilution factor to be observed over a period of time (monitoring values) and to determine the amount of waste water to be used for the year. If the notification for a pollutant or group of pollutants contains monitoring values for different periods of time, the calculation of the levy shall be based on the monitoring value for the longest period of time. If one of the pollutants or pollutant groups referred to in the Appendix to § 3 is not to be expected in the waste water above the threshold values specified there, it can be disregarded from the determination of monitoring values. (2) In the cases of § 9 (3) The water directly extracted from a body of water already has a harmfulness in accordance with § 3 (1) (preloading) before its use, the charge shall be subject to the charge at the request of the person liable for the discharge. for the pollutants and pollutant groups referred to in Article 3 (1), and to the estimated pre-load is not attributable. The estimation shall be based on the concentration of pollutants on average for several years. The countries can set the average concentration of pollutants in a uniform way for water bodies or parts of them. (4) Compliance with the fire is within the framework of water monitoring under the water legislation by state or state , State recognition shall be subject to recognition or recognition equivalent to that of other Member States of the European Union or of other Member States, States Parties to the Agreement on the European Economic Area same. If the monitoring shows that a monitoring value which is based on the levy invoice is not complied with during the assessment period and is not considered to be complied with, the number of damage units shall be increased. The increase is based on the percentage by which the highest measured individual value exceeds the monitoring value. If the monitoring value is not met once, the increase is determined after half of the percentage, the monitoring value is not observed several times, according to the full percentage of the Vomhundreds. If the decision to discharge the waste water in accordance with the fourth sentence of paragraph 1 does not establish a monitoring value and the monitoring indicates that the concentration specified in the Appendix to § 3 is exceeded, the calculation shall be calculated In the case of the threshold value, the number of damage units resulting from the sentences 3 and 4 is increased by the percentage of damage units. If, in addition to the monitoring values referred to in paragraph 1, the communication also contains monitoring values for shorter periods of time or specifications for the amount of waste water or pollutant load to be maintained over a period of time, the Number of damage units increased even if these values are exceeded. If the amount of waste water is not complied with, the number of damage units shall be increased for all the monitoring values limited in the communication referred to in paragraph 1. Where both a monitoring value referred to in paragraph 1 and a monitoring value or a determination in accordance with the sixth sentence are not complied with, the increase in the number of units of damage shall be determined by the highest percentage to be applied. (5) Explain the Head-in to the competent authority, that during a given period of time, which may not be less than three months, it shall have a lower value than the monitoring value specified in the notification referred to in paragraph 1, or a is less than the amount of waste water specified in the communication, the number of of the damage units for this period according to the declared value. The deviation must be at least 20 of the hundred. The declaration in which the circumstances on which it is based shall be made at least two weeks before the period requested. Paragraphs 2 and 3 shall apply accordingly. Compliance with the declared value is to be demonstrated in accordance with the specifications of the certification for the monitoring value by means of a measuring programme approved by the authorities; the measurement results of the official supervision are in the evaluation of the to include the measurement programme. Where compliance with the declared value is not established or where the official supervision indicates that a monitoring value or a determination referred to in paragraph 1 of the levy calculation is not complied with, or a determination as referred to in paragraph 4, sentence 6 is not complied with, or shall apply, paragraphs 1 to 4 shall apply. Unofficial table of contents

§ 5

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§ 6 Determination in other cases

(1) In so far as the provisions necessary for the identification of the damage units are not included in a communication pursuant to Article 4 (1), the lead-in shall, not later than one month before the commencement of the assessment period, to the competent authority. , which shall comply with the relevant monitoring values in the assessment period for the determination of the damage units. If the supervisor does not comply with the obligation set out in the first sentence, the determination of the damage units shall be based on the highest measurement result from the official supervision. If there is no result from the official supervision, the competent authority shall estimate the monitoring values. The quantity of waste water is estimated in the determination of the damage units. (2) § 4 (2) to (5) shall apply accordingly. Unofficial table of contents

Section 7 Flat-rate system for discharges of polluted rainwater

(1) The number of damage units of rainwater which is initiated via a public sewerage is 12 of the hundred of the number of residents connected. If the rainwater of fortified industrial areas is initiated via a non-public sewerage system, the calculation of the levy shall be based on 18 units per hectare, if the fortified commercial land is greater than three hectares. The number of connected inhabitants or the size of the fortified area can be estimated. (2) Countries can determine the conditions under which the discharge of rainwater remains free of charge or part of the discharge. Unofficial table of contents

§ 8 Flat-rate system for small discharges of dirty water from household and similar dirty water

(1) The number of damage units of dirty water from household and similar dirty water, for which a public law body is subject to delivery pursuant to Article 9 (2) sentence 2, is half of the number of non-sewerage systems to be used for the sewer system , unless countries decide otherwise. If the number of inhabitants is not to be determined or is to be determined only with disproportionate effort, it can be estimated. (2) The countries can determine under which conditions the discharge will remain free. The introduction shall be free of charge if the construction of the waste water treatment plant is at least equivalent to the generally accepted rules of technology and the proper sludge disposal is ensured.

Third Section
Duty to discharge

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§ 9 Submission duty, delivery rate

(2) Countries may determine that bodies of public law shall be subject to charges in place of the lead-in. In place of conductors, which introduce less than eight cubic metres per day of dirty water from households and similar dirty water, the countries to be determined shall be subject to public authorities. The countries regulate the abatability of the levy. (3) If the water of a body of water is cleaned in a river, the countries can determine that the operator of the riverside plant instead of the conductors of a catchment area to be determined shall be subject to a discharge. The third sentence of paragraph 2 shall apply accordingly. (4) The obligation to discharge shall not be incurred until 31 December 1980. The output rate is for each damage unit
-from 1 January 1981 12 DM,
-from 1 January 1982 18 DM,
-from 1 January 1983 24 DM,
-from 1 January 1984 30 DM,
-from 1 January 1985 36 DM,
-from 1 January 1986 40 DM,
-from 1 January 1991 50 DM,
-from 1 January 1993 60 DM,
-from 1 January 1997 70 DM,
-from 1 January 2002 35,79 Euro

in the year. (5) The rate of delivery referred to in paragraph 4 is reduced, except in the case of rainwater (§ 7) and in the case of small discharges (§ 8) by 75 of the hundred, from the year of assessment in 1999 by half for the damage units which are not to be avoided, although
1.
the content of the decision pursuant to § 4 (1) or the declaration pursuant to § 6 (1) sentence 1 at least the one in a legal regulation pursuant to Section 7a of the German Water Resources Act in the version in force on 28 February 2010 or § 23 (1) point 3 in connection with the the requirements laid down in Article 57 (2) of the Water Resources Act, and
2.
the requirements for the assessment period laid down in a regulation referred to in point 1 are complied with.
Sentence 1 shall apply mutatily if the monitoring values laid down in Article 4 (1) or declared pursuant to Article 6 (1) sentence 1 are not subject to any requirements in a legal regulation pursuant to the first sentence of the first sentence of paragraph 1. (6) In the case of a Declaration in accordance with § 4 (5) the reduction shall be calculated according to the declared value if the decision is adjusted to the declared value after the declaration and the declaration meets the conditions set out in paragraph 5. Unofficial table of contents

§ 10 Exceptions to the discharge obligation

(1) The discharge of non-disclosure shall not be subject to the
1.
waste water which has been taken from a body of water before use and which does not contain any further harmfulness within the meaning of this Act, beyond the harmfulness present in the course of the removal;
2.
Waste water in an above-ground body of water resulting from the breakdown of mineral raw materials, provided that the water is used only for the washing of the products obtained there and does not contain any harmful substances other than those which have been removed, and to the extent that: ensures that no harmful substances are placed in other waters,
3.
Dirty water from watercraft, which is found on them,
4.
Precipitation water of up to three hectares of fixed commercial areas and railway tracks of the railways, if it is not carried out via a public sewerage.
(2) Countries may determine that the discharge of waste water in underground layers in which the groundwater is not suitable for the production of drinking water with the conventional treatment methods due to its natural nature is not (3) Waste water treatment plants shall be constructed or extended, the operation of which shall reduce the cargo of one of the pollutants and groups of pollutants to be treated in a waste water stream to be treated by at least 20 per cent, and A reduction of the total pollutant cargo when it is introduced into the water , the expenditure incurred for the construction or extension of the installation may be offset by the charge for the levy due in the three years preceding the installation of the installation as a whole for the said introduction. This does not apply to the increased portion of the levy pursuant to section 4 (4). If the levy has already been paid, there is a corresponding repayment claim; this claim is not to be galvanissed. The levy shall be collected if the plant is not put into service or if a reduction of at least 20 of the hundred is not achieved. The levy is to be charged retroactively from the date of the due date to be made in accordance with § 238 of the Tax Code. (4) For plants which supply the waste water of existing discharges to a waste water treatment plant, which meets the requirements of § 60 The provisions of paragraph 1 of the Water Resources Act shall apply in accordance with the provisions of paragraph 3, with the proviso that a reduction in pollutant cargo shall be expected in the case of discharges as a whole. (5) Where the provisions of Article 3 of the Agreement on the Water , the area of which is to be constructed or expanded, in accordance with the provisions of paragraph 3 or 4, the expenses or benefits may also be charged, in accordance with the provisions of paragraphs 3 and 4, with waste water levies payable by the person liable for the discharge of other discharges in that area to the Assessment year 2005.

Fourth Section
Establishment, collection and use of the levy

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§ 11 Period of assessment, obligation to declare

(1) Period of assessment is the calendar year. (2) In the cases of § § 7 and 8, the person subject to the charge shall have to calculate the number of damage units of the waste water and to submit the relevant documents to the competent authority. If the person responsible for the issue is not a director (§ 9 (2) and (3)), the supervisor has to leave the required data and documents to the submitter. (3) The countries may determine that the person subject to the obligation to pay is also in other cases the number of persons who are not responsible for the transfer of the goods. To calculate the pollutant units of the waste water, to provide the necessary information for an estimate and to submit the relevant documentation to the competent authority. The second sentence of paragraph 2 shall apply accordingly. Unofficial table of contents

§ 12 Violation of the declaration obligation

(1) If the payer does not comply with his obligations pursuant to § 11 (2) sentence 1 and the supplementary regulations of the Länder, the number of damage units may be estimated by the competent authority. (2) The Einleiter, who pursuant to § 9 para. 2 or 3 is not subject to delivery, may be used in the estimation of the levy if it does not comply with its obligations under Section 11 (2) sentence 2 and the supplementary provisions of the countries. In this case, the person who is subject to the charge and the head of the person responsible shall be liable as a Unofficial table of contents

Section 12a Legal remedies against the use of

Objection and action against the request of the levy do not have suspensive effect. The first sentence shall also apply to the case of a trade enacted before 19 December 1984. Unofficial table of contents

§ 13 Use

(1) The coming up of the waste water levy is earmarked for measures designed to maintain or improve the quality of water. The countries may determine that the administrative burden resulting from the enforcement of this Act and the supplementary national legislation will be covered by the application of the waste water levy. (2) The measures referred to in paragraph 1 shall be in particular:
1.
the construction of waste water treatment plants,
2.
the construction of rainfall reservings and facilities for the purification of rainwater,
3.
the construction of ring and catchment channels on dams, sea and sea shores, as well as of the main liaison collectors, which enable the construction of communal lamb systems;
4.
the construction of installations for the disposal of sewage sludge,
5.
measures in and on waters for the observation and improvement of water quality, such as low-water rise or oxygenation, as well as water-based maintenance,
6.
Research and development of plants or processes for improving water quality,
7.
Training and further training of the operating personnel for waste water treatment plants and other facilities for the maintenance and improvement of water quality.

Fifth Section
Common rules; final provisions

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Section 14 Application of criminal and fine rules of the tax code

The penal provisions of § 370 (1), (2) and (4) and § 371 of the German Tax Code (AO 1977) are applicable to the evasion of waste water levies, and the fines requirement of § 378 of the German Tax Code (AO) applies to the reduction of waste water levies. 1977). Unofficial table of contents

§ 15 Administrative Offences

(1) Contrary to the law, those who intentionally or negligently act
1.
Contrary to the first sentence of Article 11 (2), the calculations or documents shall not be presented, not correctly or in full,
2.
Contrary to Section 11 (2) sentence 2, the required data or documents shall not be transferred to the person who is subject to the obligation, not correct or not completely.
(2) The administrative offence can be punished with a fine of up to two thousand five hundred euros. Unofficial table of contents

§ 16 Urban States-Clause

§ 1 shall also apply if the Länder Berlin and Hamburg themselves are subject to delivery. Section 9 (2) sentence 1 and 2 shall apply to the Länder of Berlin and Hamburg with the proviso that they may also determine themselves as being subject to a discharge. Unofficial table of contents

§ 17

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§ 18

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Annex (to § 3)

(Fundstelle: BGBl. I 2005, 119;
with regard to of the individual amendments. Footnote)
(1) The assessments of pollutants and pollutant groups and the thresholds shall be derived from the following table:
No. Assessed pollutants and pollutant groups One damage unit corresponds to the following full measuring units Thresholds by concentration and annual quantity Method for the determination of the harmfulness of waste water
1 Oxidizable substances in chemical oxygen demand (CSB) 50 kilograms of oxygen 20 milligrams per litre and
250 kilograms of annual quantity 303
2 Phosphorus 3 kilograms 0.1 milligrams per litre and
15 kilograms per year 108
3 Nitrogen as the sum of the individual provisions of nitrates nitrogen, nitrite nitrogen and ammonium nitrogen 25 kilograms 5 milligrams per litre and Nitrating nitrogen: 106
125 kilograms of annual quantity Nitrite nitrogen: 107
Ammonium nitrogen: 202
4 Organic halogen compounds as adsorbable organically bound halogens (AOX) 2 kilograms of halogen, calculated as organically bound chlorine 100 micrograms per litre and
10 kg of annual quantity 302
5 Metals and their compounds: and
5.1 Mercury 20 grams 1 microgram
100 grams
215
5.2 Cadmium 100 grams 5 micrograms
500 grams
207
5.3 Chrome 500 grams 50 micrograms
2.5 kilograms
209
5.4 Nickel 500 grams 50 micrograms
2.5 kilograms
214
5.5 Lead 500 grams 50 micrograms
2.5 kilograms
206
5.6 Copper 1,000 grams 100 micrograms
5 kilograms
213
Metal per litre
Annual quantity
6 Toxic to fish eggs 6,000 cubic metres of wastewater divided by G (deep) EI G (deep) EI = 2 401
G (deep) EI is the dilution factor in which waste water is no longer toxic in the fish ice test. The procedures for determining the harmfulness of sewage according to the numbers specified in the "Analyses and Measurement Methods" annex to the Waste Water Ordinance are laid down in the text of the announcement of 17 June 2004 (BGBl. I p. 1108, 2625), which was last amended by Article 1 of the regulation of 2 September 2014 (BGBl. 2) If waste water is discharged into coastal waters, the toxicity to fish eggs shall not be taken into account in so far as it is based on the content of such salts which are the same as the main constituents of the sea water. The same applies to the discharge of waste water into the estuaries of surface waters of the sea, which have a natural salt content similar to that of coastal waters.