Regulation Height And Levy The Concession For The Operation Of A Nebenbetriebs On The Autobahn

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

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

Table of Contents


Date of expiry: 24.06.1997

Full quote:

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

:Modified by Art. 10 G v. 15.12.2001 I 3762

For details see the Notes


(+ + + text evidence from: 1.7.1997 + + +)

Non-Official Table of Contents

Inbox Formula

Based on § 15 (3) sentence 2 of the Federal Remote Road Act, as amended by the 19. April 1994 (BGBl. 854), as amended by the Fourth Act amending the Federal Road Traffic Act of 18. June 1997 (BGBl. 1452), the Federal Ministry of Transport, in agreement with the Federal Ministry of Finance, arranges: Non-official table of contents

§ 1 Height of the Concession Levy

(1) The amount of the concession fee to be paid pursuant to section 15 (3) sentence 1 of the Federal Highway Act depends on the amount of fuel delivered in the subsidiary operation and the turnover for other stores in the Subsidiary operation, irrespective of whether the concessionaire operates the subsidiary company itself or transfers the right to exercise the concession to a third party.(2) The concession fee for the sale of fuels shall be EUR 0.23008 per one hundred litres of petrol, and EUR 0.17895 per hundred litres of diesel fuel, and EUR 0,17895 per hundred litres for other fuels. liquid or one hundred kilograms each for gaseous fuel suitable for driving motor vehicles.(3) The concession fee for other shops of a motorway service shall be 1.1 per cent of the turnover within the meaning of the turnover tax act.(4) In the case of a gas station/resting place which has become a secondary operation within the meaning of Article 15 (1) of the Federal Road Traffic Act by upgrading a federal road to a federal highway, the concession levy is reduced by 25 per cent as long as the Federal Government has as the building load carrier for the federal highways, there are no costs for the setting up and maintenance of a traffic situation on this side-by-side operation. Non-official table of contents

§ 2 Maturity of the concession levy

(1) The concessionaire has the Federal Office for Goods Transport no later than 30 days after To communicate the quantities of fuel delivered in the previous calendar quarter (§ 1 (2)) and the other transactions (§ 1 (3)) in a calendar quarter, and to pay the concession fee calculated from them.(2) At the request of a concessionary holder, the settlement can be made once a year to a date fixed by the Federal Office of Goods Transport. The concessionaire has to notify the quantities of fuel delivered in the previous year (§ 1 paragraph 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 form attached to the Federal Office for Goods Transport is to be used. Non-official table of contents

§ 3 Presentation of business records

The concessionaire has the Federal Office of Goods Transport on request and to provide information and information necessary for the determination of the amount of the concession 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. Non-official table of contents

§ 4 Security performance

The Federal Office of Goods Transport can be used to secure the claims for payment of the concession fee require the concession holder to provide security in the form of an open-ended self-indebted bank guarantee. An equivalent security of a different kind may also be provided instead of the guarantee. Non-official table of contents

§ 5 Application of the tax order

The concession fee is supplemented by the provisions of the tax code on the Guidance of books and records (§ § 140 to 148), on tax returns (§ § 149 to 153), on the tax determination (§ § 155 to 168), on the rate of limitation of the law (§ 169 para. 1, 2 sentence 1 no. 2, sentence 2 and 3, § § 170 and 171), on the Apply force (§ § 172 to 177), on the collection procedure (§ § 218 to 222, 224, 234, 240 to 248), on the execution (§ § 249 to 346) and the turnover tax law on record obligations (§ 22) mutatily. Non-official table of contents

§ 6 Entry into force

This Regulation shall enter into force on the first day of the calendar quarter following the announcement. Non-official table of contents

Asset (to § 2 para. 3)
Concession levy

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

By-operation ..................
Bundesautobahn A ..............
I. Fuel
a) Ottofuel
Quantity Concessionary
.................. l x 0,23008 Euro per one hundred
litres = ............... Euro
b) Diesel fuel
Quantity Concessionary output
.................. l x 0,17895 Euro per one hundred
litres = ............... Euro
c) Other liquid or gaseous fuels
Quantity concessionary release
.................. l/kg *) x 0,17895 Euro per
one hundred litres/kg *) = ............... Euro
II. Other stores
Sales Concession levy
..................... Euro x 1,1 vom Hundert = ............... Euro
III. Discount according to § 1 paragraph 4 BAB-KAbgV*)
Concession fee discount
(sum of I. and II.)
..................... Euro x 25 vom Hundert = ............... Euro
IV. Total Concession Levy ............... Euro

It is explained that this is the sale of all fuels and the
turnover of the above mentioned products. Report period reported.

(location, date)

*) Delete non-applicable