Law On Charges For The Discharge Of Sewage Into Waters

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

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Law on charges for the discharge of sewage into water (waste water levy Act - AbwAG) AbwAG Ausfertigung date: 13.09.1976 full quotation: "sewage tax act as amended by the notice of 18 January 2005 (BGBl. I S. 114), most recently by article 2 of the Decree of 2 September 2014 (BGBl. I p. 1474) has been changed" stand: Neugefasst by BEK. v. 18.1.2005 I 114 last amended by art. 2 V v 2.9.2014 I 1474 for details on the stand number you see in the menu see remarks footnote (+++ text detection from validity: 1.1.1989 +++) (+++ requirements due to EinigVtr annex I Cape.) XII C no longer apply III No. 1 under article 109 No. 6 lit. (b) DBuchst. AA G v. 8.12.2010 I 1864 +++) first section general rules section 1 principle for the discharge of waste into a water body within the meaning of article 3 is number 1 to 3 of the water resources Act to pay a levy (sewage charge). She will be charged by the countries.

Article 2 definitions (1) sewage within the meaning of this law are by domestic, industrial, agricultural or other use in its properties changed and thus together flowing during dry weather water (waste water), as well as the rainfall in the range of fortified or built-up areas flowing out and collected water (rain water). Also from occurring in installations for the handling, storage and disposal of waste and accumulated liquids are considered dirty water.
(2) discharge into the meaning of this Act is the immediate removal of waste into a water body; Spending in the underground is considered for discharge into a body of water, except spending within the framework of landbaulicher soil treatment.
(3) waste water treatment plant is a facility that is used to reduce the harmfulness of wastewater or eradicate; in the meaning of this Act It is equivalent to a facility which is used wholly or in part to prevent the emergence of waste water.

§ 3 valuation basis (1) the waste water charge depends on the harmfulness of wastewater, determined mercury, cadmium, chrome, nickel, lead, copper and their compounds and the toxicity of wastewater from fish on the basis of organic substances, of phosphorus, nitrogen, organic halogen compounds of metals after installation to this law in damaged units. An assessment of the harmfulness is eliminated (§ 7) and small discharges (§ 8) except for rain water, if she determine of the number of damaged units to be pollutant concentration or annual amount does not exceed the thresholds specified in the annex or the dilution factor G(Tief)EI is not more than 2.
(2) in the cases of § 9 para 3 (River treatment plants), the levy depends on the number of malicious units in the waters below the river sewage treatment plant.
(3) the countries can determine that the harmfulness of wastewater remains in this respect except approach, as she will be removed in Nachklärteichen associated wastewater treatment technology directly to a sewage treatment plant.
(4) the Federal Government is authorized by decree with the consent of the Federal Council to adapt the rules laid down in the system about the procedure for the determination of lack of the current state of science and technology, when assessing the harmfulness is not significantly modifies.
Second section determine of the harmfulness of § 4 determination on the basis of the notification (1) determining the number of malicious units based to legend pollutant cargo calculated according to the regulations of the notification with the waste water discharge except for precipitation water (article 7) and in small discharges (§ 8). The decision has, at least for those in the annex to article 3 under groups of pollutants and pollutants referred to in points 1 to 5 which concentration complied a period in the effluent and the toxicity to fish the dilution factor to be followed in a certain period of time limit set (monitoring data), as well as the annual quantity of water. The notice for a pollutant or pollutant group monitoring values for different periods of time, includes the monitor value for the longest period to be based is the tax calculation. One is in the wastewater in the annex to article 3 to expect these pollutants or groups of pollutants not above specified thresholds, so may be waived in this respect by establishing monitoring values.
(2) in the cases of § 9 para 3 (River treatment plants), paragraph 1 shall apply mutatis mutandis.
(3) the water directly taken from a body of water before its use has already a harmfulness pursuant to § 3 para 1 (preload), the preload for that in article 3, paragraph 1 shall at the request of the taxable contaminants referred to and contaminant groups to appreciate and not attributable to the estimated preload it. The estimate is to assume the pollutant concentration in the middle of several years. The countries can set the average pollutant concentration uniformly waters or parts of them.
(4) the compliance of the notification is to monitor; according to the water regulations by State or State-recognized authorities within the framework of the water quality monitoring equivalent awards or recognitions, indicating that the relevant requirements are met, are equal State recognition from other Member States of the European Union or the other Contracting States of the agreement on the European economic area. The monitoring results, that a monitoring value to be the tax bill is not respected in the assessment period and is not as respected, increases the number of damaged units. The increase depends on the percentage to the highest measured value exceeds the monitoring. If the monitoring value once is not met, so the increase is determined after the half of the reduced the monitoring value is not met several times, after the full percentage. The decision left to the sewage discharge does not set set of 4 worth monitoring referred to in paragraph 1 and the monitoring of results that the concentration specified in the annex to article 3 as the threshold value is exceeded, it is incremented mathematically determined on the basis of the threshold number of damaged units to the percentage, 3 and 4 resulting from the rates. The notice wastewater persistent also monitoring values for shorter periods or provisions for which the monitoring values referred to in paragraph 1 to be in a specific time period or pollutant cargo, includes the number of malicious units also at exceeding of these values is increased. If the set amount of wastewater is not met, the number of malware for all monitoring data is limited in the notification referred to in paragraph 1 is increased. A monitoring value referred to in paragraph 1 as well as a tracking value or a setting not respected after record 6, so the increase in the number of malicious units is determined by the highest applicable percentage.
(5) the inducer to the competent authority declares that he will break a value lower than the value of monitoring laid down in the decision referred to in paragraph 1, or less than the sewage amount set out in the notice during a specific period, which may not be shorter than three months, in the assessment period, so the number is to identify malicious units during this period according to the declared value. The deviation must be at least 20 per cent. The Declaration, in which the circumstances are, upon which it is based, is to give at least two weeks before the requested period. Paragraphs 2 and 3 shall apply mutatis mutandis. Compliance with the declared value is according to the regulations of the notification for the value of monitoring by an officially authorized measurement program to prove; the measuring results of the official monitoring are in the evaluation of the measurement program to include. Is not demonstrated compliance with the declared value or the official monitoring results, that a value of monitoring to be used pursuant to paragraph 1 of the tax calculation or a determination pursuant to paragraph 4 sentence 6 is observed or is not as respected, paragraphs 1 to 4 shall apply.

§ 5 (dropped out) § 6 investigation in other cases (1) included the necessary for determining the malicious units specifications in a communication pursuant to article 4, paragraph 1, has to explain the inducer, which tracking values relevant for the determination of units of malicious in the assessment period will comply not later than one month before the start of the fiscal year to the competent authority. The inducer does not fulfil the obligation pursuant to sentence 1, the highest measurement result from the regulatory monitoring is determining the damaged units each to be based. No result from the regulatory monitoring exists, the competent authority has to assess the monitoring data. The annual quantity of water is estimated in determining the damaged units.
(2) § 4 para 2 to 5 shall apply accordingly.

§ 7 opting for introduction of contaminated rainwater
(1) the number of malicious units of rainwater that is initiated by a public sewer is 12 per cent of the connected population. Rainwater were introduced of fortified commercial area on a non-public sewage system, which are to apply 18 damaged units per hectare of full tax calculation, if the fortified commercial areas are larger than three hectares. The number of connected inhabitants or the size of the fortified area can be estimated.
(2) the countries to determine the conditions under which the introduction of rainwater remains wholly or partly tax free.

§ 8 opting for small discharges of waste water from households and similar waste water (1) that number of units of harmful waste water from households and similar waste water, for the a corporation of under public law according to § 9 para 2 sentence 2 is assessable, amounts to half of the population not connected to the sewage system, unless other countries. The number of inhabitants is not or only with disproportionate time and effort finding them can be appreciated.
(2) the countries to determine the conditions under which the introduction remains tax free. The introduction is tax free, if the construction of the wastewater treatment plant is equivalent to at least the generally accepted rules of technology and the proper disposal of sludge is ensured.
Third section tax liability § 9 tax liability, tax rate (1) is assessable, who runs a sewage (inducer).
(2) the countries can determine that bodies of governed by public law are taxable in place of a head. Instead of single ladders, waste water from households and similar waste water, running less than eight cubic meters per day, to bodies of governed by public law are taxable by the countries. The countries govern the hobbing ability of the levy.
(3) is purified water of water in a river wastewater treatment plant, the countries can determine that the dischargers of a set range of operator of river wastewater treatment plant is assessable. Paragraph 2 sentence 3 shall apply accordingly.
(4) the tax liability does not arise until December 31, 1980. The tax rate is for each unit of the malicious - from 1 January 1981 12 DM, - from 1 January 1982 18 DM, - from 1 January 1983 24 DM - 1 January 1984 30 DM, - from 1 January 1985 36 DM, - from 1 January 1986 40 DM, - from 1 January $1991 50, - from 1 January 1993 60 DM, - from 1 January 1997 70 DM, - as of 1 January 2002 35.79 euros in the year.
(5) the rate of duty pursuant to paragraph 4 is reduced except for precipitation water (article 7) and in small discharges (§ 8) to 75 per cent by the year of assessment 1999 by half for the damaged units, not avoided are, although 1 the content of the notification according to § 4 paragraph 1 or the declaration according to § 6 paragraph 1 sentence 1 at least the legal regulation according to § 7a of the water resources Act in force on February 28, 2010, or section 23 paragraph 1 number 3 in conjunction with § 57 Paragraph 2 of the water resources Act complies with specified requirements, and 2. the requirements laid down in a regulation referred to in point 1 are respected during the investment period.
Sentence 1 shall apply accordingly if the in the notification pursuant to § 4 paragraph 1 laid down or the monitoring values declared according to article 6, paragraph 1, sentence 1 in a Decree no requirements are set 1 number 1 pursuant to sentence.
(6) in the case of declaration according to § 4 paragraph 5 the discount is calculated according to the declared value, if the notice following is adapted to the explanation of the declared value, and this meets the requirements of paragraph 5.

Section 10 is not assessable exceptions to the tax liability (1) the discharge of 1 waste water that is taken from a body of water before use and about the existing when removing the harmfulness in the meaning of this law, has no more harmful within the meaning of this Act, 2 contains dirty water in an above-ground waters established in the mining of mineral raw materials unless the water only for washing the products there obtained is used and no other harmful substances as the mined and is as far as guaranteed , that no harmful substances in other waters reach, 3 waste water of water vehicles, falling in on them, 4. precipitation water from up to three acres fortified commercial spaces and railways of the railways, if it is not made through a public sewage system.
(2) the countries can determine that the discharge of wastewater into surface layers, in which the ground water due to its natural texture for a drinking water with the conventional treatment methods is not suitable, is not taxable.
(3) waste water treatment plants built or expanded their operation reduce the cargo of one of the valued pollutants and pollutant groups in a stream of sewage to be treated at least 20 per cent as well as a reduction in expected total pollutant cargo at the discharge into the waters of so the expenses incurred for the establishment or expansion of the plant with the for the may be charged as a whole owed tax in the three years prior to the planned commissioning of the plant for this introduction. Does not raised part of the tax for which according to § 4 para 4. The levy is already paid, is an appropriate repayment claim; This claim is not to pay interest on. The tax is down to erheben, if the plant is taken or not achieved a reduction by at least 20 per cent. After collected submission is retroactive from the date of maturity according to section 238 of the tax code to pay interest on.
(4) for systems that lead to the existing discharges of wastewater treatment plant effluent that complies with the requirements of § 60 paragraph 1 of the water management act or to customize paragraph 3 shall apply accordingly subject to the proviso that a reduction of the pollutant load is expected to in the introductions as a whole.
(5) are built in the area of wastewater treatment facilities referred to in article 3 of the Unification Treaty or extended, whose Aufwendungen are capable of clearing after paragraph 3 or 4, as the expenses or services, in accordance with paragraphs 3 and 4 with sewage charges may be charged, the raked for other discharges in this area up to year of assessment 2005 owes.
Fourth section determination, collection and use tax section 11 assessment period, Declaration obligation (1) assessment period is the calendar year.
(2) the raked has to calculate the number of damaged units of the sewage in the cases of paragraphs 7 and 8, and to present the necessary documents of the competent authority. The raked is not one Director (§ 9 para 2 and 3), the inducer has to provide the necessary data and documents the rightsholders.
(3) the countries can determine the raked also in other cases has to calculate the number of malicious units of waste water to make the specifications required for an estimate, to submit the necessary documents of the competent authority. Paragraph 2 sentence 2 shall apply accordingly.

§ 12 Declaration of breach (1) the raked comes his obligations according to article 11, paragraph 2, sentence 1 and the additional requirements of the countries not under, so the number of malicious units by the competent authority can be estimated.
(2) the inducer, which is not taxable according to article 9, paragraph 2 or 3, can be used to make in the way of estimating if he does not fulfil his obligations according to article 11, paragraph 2, sentence 2 and the additional requirements of the countries. The raked and the inducer severally liable in this case.

§ 12a remedies against recourse to appeal and application for annulment against the request of the tax have no suspensive effect. Sentence 1 is to apply also to administrative decisions issued prior to December 19, 1984.

§ 13 use (1) the emergence of the waste water charge is earmarked for measures aimed at the preservation or improvement of the water quality,. The countries can determine that the resulting from the enforcement of this law and the complementary national provisions overhead from the advent of the waste water charge is covered.
(2) measures referred to in paragraph 1 are in particular: 1 the construction of waste water treatment plants, 2. the construction of rainwater holding tanks and equipment for cleaning water, 3. the construction of ring and drip channels on dams, Lake and sea shores, as well as of main connection collectors, which allow for the establishment of community wastewater treatment plants, 4. the construction of installations for the disposal of sewage sludge, 5. measures in the and on the waters of observation and improvement of water quality such as low water elevation or oxygenation and water entertainment , 6 research and development of equipment or procedures to improve the water quality, 7 training and training of the operating personnel for waste-water treatment plants and other facilities to maintain and improve the water quality.
Fifth section of common rules; Final provisions article 14 application of criminal and penalty provisions of the tax code
For the evasion of sewage charges, the penal provisions apply (AO 1977) according to § 370 para 1, 2 and 4, and of article 371 of the tax code, the penalty provision of section 378 of the tax code applies to the reduction of sewage charges (AO 1977) according to.

§ 15 any person are offences (1) who intentionally or negligently calculations or documents do not, not properly or not fully submit 1 contrary to section 11, paragraph 2, sentence 1, 2. contrary to section 11, paragraph 2, sentence 2, incorrectly or not completely leaving the necessary data or records the rightsholders.
(2) the offence can be punished with a fine up to two thousand five hundred euro.

City-States clause § 1 article 16 shall also apply if the States of Berlin and Hamburg are themselves taxable. § 9 para 2 sentence 1 and 2 applies to the States of Berlin and Hamburg with the proviso that they can determine even as expenses.

§ 17 (dropped out) article 18 (entry into force) system (to section 3) (site: BGBl I 2005, 119;)
regarding the details of the changes see footnote) (1) the reviews of pollutants and pollutant groups, as well as the threshold values arise from the following table: No. reviewed pollutants and pollutant groups of a malicious unit comply with each following full units of measure threshold values concentration and annual procedures to determine the harmfulness of wastewater 1 oxidizable substances chemical oxygen demand (COD) 50 kilogram oxygen 20 milligrams per liter and 250 kilograms year lot 303 2 phosphorus 3 kg 0.1 milligrams per litre and 15 kilograms of year lot 108 3 nitrogen as Sum of the individual provisions of ammoniacal nitrogen, nitrate nitrogen and nitrite nitrogen 25 kg 5 milligrams per liter and nitrate nitrogen: 106 125 kilograms year amount of nitrite nitrogen: 107 ammoniacal nitrogen: 202 4 organic halogen compounds as adsorbable organically bound halogens (AOX) halogen lamp 2 kilogram, calculated as organically bound chlorine 100 micrograms per liter and 10 kilograms of annual volume 302 5 metals and their compounds: and 5.1 Mercury 20 grams 1 microgram 100 grams 215 5.2 cadmium 100 grams 5 micro grams 500 grams 207 5.3 chrome 500 grams 50 micrograms
2.5 kg 209 5.4 nickel 500 grams 50 micro grams 2.5 kilogram 214-5.5 lead 500 grams 50 micro grams 2.5 kilogram 206 5.6 copper 1,000 grams 100 micrograms of 5 kilograms 213 metal per litre year quantity 6 toxicity towards fish eggs 6,000 cubic metres of waste water divided by G(Tief)EI = G(Tief)EI 2 401 G(Tief)EI is the dilution factor, where sewage Fischei test is no longer toxic. The procedure for determining the harmfulness of waste water are the specifications in the table according to the numbers specified in the "Analysis and measurement methods" to the waste water Ordinance as amended by the notice of June 17, 2004 (BGBl. I p. 1108, 2625) based on most recently by article 1 of the Decree of 2 September 2014 (BGBl. I p. 1474) has been changed.
(2) If waste water into coastal waters is initiated, the toxicity to fish is as far as ignored as it is based on the content of such salts, which resemble the main constituents of sea water. The same applies to the discharge of waste water in estuary stretches of overground water into the sea, which have a similar natural salt content such as the coastal waters.