Ordinance on the amount and levying of the concession fee for the operation of a subsidiary operation at the Federal Highway

Original Language Title: Verordnung über Höhe und Erhebung der Konzessionsabgabe für das Betreiben eines Nebenbetriebs an der Bundesautobahn

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Ordinance on the amount and levying of the concession fee for the operation of a subsidiary operation on the Federal Highway (BAB-ConcessionabEvidence Ordinance-BAB-KAbgV)

Unofficial table of contents

BAB-KAbgV

Date of completion: 24.06.1997

Full quote:

" BAB-Concession Tax Ordinance of 24 June 1997 (BGBl. 1513), as defined by Article 10 of the Law of 15 December 2001 (BGBl I). 3762).

Status: Amended by Art. 10 G v. 15.12.2001 I 3762

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.7.1997 + + +) 

Unofficial table of contents

Input formula

Pursuant to Section 15 (3), second sentence, of the Federal Highway Act in the version of the notice dated 19 April 1994 (BGBl. 854), as amended by the Fourth Law amending the Federal Road Traffic Act of 18 June 1997 (BGBl I). 1452), the Federal Ministry of Transport, in agreement with the Federal Ministry of Finance, is responsible for: Unofficial table of contents

§ 1 Amount of the concession fee

(1) The amount of the concession fee to be paid in accordance with § 15 (3) sentence 1 of the Federal Federal Highway Act depends on the amount of fuel delivered in the subsidiary operation and the turnover for other transactions in the subsidiary operation, independent of the amount of the amount of the additional charge. (2) The concession fee for the sale of fuels shall be EUR 0.23008 per one hundred litres per litre, whether the concession holder operates the subsidiary undertaking itself or transfers the right to exercise the concession to a third party. Petrol and EUR 0,17895 per hundred litres of diesel fuel, as well as EUR 0,17895 per one hundred litres for other liquid or one hundred kilograms for gaseous fuel suitable for driving motor vehicles. (3) The concession fee for other operations of a motorway service shall be 1.1 of the A hundred of the turnover within the meaning of the VAT Act. (4) At a petrol station/rest facility, which has become a subsidiary company within the meaning of Article 15 (1) of the Federal Road Traffic Act by the promotion of a federal road to a federal highway, the Concession fee of 25 per cent, as long as the Federal Government is responsible for the The Federal Highways do not generate any costs for the setting up and maintenance of a traffic situation on this side-by-side operation. Unofficial table of contents

§ 2 Due date of the concession fee

(1) At the latest 30 days after the end of a calendar quarter, the concession holder shall inform the Federal Office of Goods Transport of the quantities of fuel delivered in the preceding calendar quarter (Section 1 (2)) and the other transactions (Section 1 (3)). (2) At the request of a concessionary holder, the settlement can be made once a year for a date fixed by the Federal Office for Goods Transport. The concessionaire has to notify the quantities of fuel delivered in the previous year (§ 1 para. 2) and the other transactions (§ 1 para. 3) at this date. In addition, at the latest 30 days after the end of a quarter of a calendar year, it has to pay a surcharge fixed by the Federal Office for Goods Transport. A remaining payment resulting from the annual settlement shall be made no later than 30 days after the statement of the annual accounts. (3) For the communication of the quantities of fuel delivered and the other transactions to the Federal Office for the Transport of Goods, the following shall be: to use the form attached to it. Unofficial table of contents

§ 3 Presentation of the business documents

The concession holder shall, at the request of the Federal Office for the Transport of Goods, submit his books and records and provide information necessary for the determination of the amount of the concessionary levy. If the concession holder leaves the right to exercise the concession to a third party, the obligations set out in the first sentence shall also be the responsibility of the third party. Unofficial table of contents

§ 4 Security performance

In order to secure the claims for payment of the concession fee, the Federal Office for Goods Transport may require the concession holder to provide security in the form of an indefinite self-indebted bank guarantee. An equivalent security of a different kind may also be provided instead of the guarantee. Unofficial table of contents

§ 5 Application of the Tax Code

The concession fee is supplemented by the provisions of the German Tax Code on the management of books and records (§ § 140 to 148), on tax returns (§ § 149 to 153), on the tax determination (§ § 155 to 168), on the tax assessment. Limitation of the period of enforcement (§ 169 (1), 2 sentence 1 no. 2, second sentence and 3, § § 170 and 171), on the stock of force (§ § 172 to 177), on the collection procedure (§ § 218 to 222, 224, 234, 240 to 248), on execution (§ § 249 to 346) and of the VAT Act on recording obligations (§ 22) should be applied in accordance with the relevant provisions. Unofficial table of contents

§ 6 Entry into force

This Regulation shall enter into force on the first day of the calendar quarter following the date of delivery. Unofficial table of contents

Annex (to § 2 para. 3)
Concession levy

(Fundstelle: BGBl. I 2001, 3764)
Message for the ..  Calendar quarter 20 ../for the year 20 ..  *) 

Secondary operation ..................
Bundesautobahn A ..............
I. Fuel
(a) Ottofuel
Quantity Concession Levy
.................. l x 0,23008 Euro per one hundred
Liter = ............... Euro
(b) Diesel fuel
Quantity Concession Levy
.................. l x 0,17895 Euro per one hundred
Liter = ............... Euro
(c) other liquid or gaseous fuels
Quantity Concession Levy
.................. l/kg *) x 0,17895 Euro per
one hundred litres/kg *) = ............... Euro
II. Other Stores
Turnover Concession Levy
..................... Euro x 1,1 vom Hundert = ............... Euro
III. Reduction in accordance with § 1 (4) BAB-KAbgV*)
Concession levy reduction
(Sum of I. and II.)
..................... Euro x 25 vom Hundert = ............... Euro
IV. Total Concession Levy ............... Euro

It is stated that this is the sale of all fuels and the
Total turnover of the above reporting period are reported.

(Place, Date)

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*) Delete non-applicable