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Regulation height and levy the concession for the operation of a Nebenbetriebs on the Bundesautobahn (BAB concession tax regulation BAB KAbgV) BAB KAbgV Ausfertigung date: 24.06.1997 full quotation: "BAB concession tax regulation of 24 June 1997 (BGBl. I S. 1513), by article 10 of the law of December 15, 2001 (BGBl. I S. 3762) is changed" stand: amended by art. 10 G v. 15.12.2001 3762 for more information on the stand number you find in the menu see remarks footnote (+++ text detection off) : 1.7.1997 +++) input formula on the basis of § 15 para 3 sentence 2 of the Federal Highway Act as amended by the notice of 19 April 1994 (BGBl. I p. 854), amended by the fourth law amending the Federal Highway Act of June 18, 1997 (BGBl. I p. 1452), ordered the Ministry of transport in consultation with the Federal Ministry of Finance: § 1 height the concession tax (1) the amount of the registration charge payable according to § 15 para 3 sentence 1 of the Federal Highway Act varies according to the amount of the in the branch of the fuel and the sales to other businesses in the branch, regardless of whether the concessionaire operates the branch itself or transfers the right to exercise the concession to a third party.
(2) the registration charge for the sale of fuels is 0,23008 euros per one hundred litres of the petrol and 0,17895 EUR per one hundred litres of delivered diesel fuel, as well as 0,17895 euro one hundred litres per hundred kilograms for gaseous fuel that is suitable to the driving of motor vehicles or other liquid.
(3) the concession tax for other transactions of a highway nebenbetriebs is 1.1 per cent of the turnover within the meaning of the law on turnover tax.
(4) at a gas station/rest that happened out in the meaning of § 15 para 1 of the Federal Highway Act to a Federal Highway upgrade a road, the registration charge is reduced to 25 per cent, as long as no costs for building and maintaining a transport facility at this branch the Federal as construction for the federal trunk roads.
Section 2 due the concession tax (1) the licence holder has the Federal Office for goods transport within 30 days after the end of a calendar quarter the fuel quantities given in the preceding calendar quarter (§ 1 para 2) and other revenues (§ 1 para 3) to inform and to pay the concession tax as calculated.
(2) on request of the holder of the concession, the settlement once a year to a deadline set by the Federal Office for goods transport can be made. The concessionaire has to be communicated to this date the fuel quantities specified in the preceding year (§ 1 para 2) and other revenues (§ 1 para. 3). He also has to make an interim payment set by the Federal Office for goods transport within 30 days after the end of a calendar quarter. A payment resulting from the annual billing is payable no later than 30 days after the determination of the annual statement of accounts.
(3) for the communication of the amounts of fuel and other revenues to the Federal Office for goods transport, use the form enclosed as attachment.
§ 3 business documents of the concession-holder has to submit its books and records to the Federal Office for goods transport on request, and to provide information that is required for the determination of the amount of the registration charge. Leaves the concessionaire the right to exercise the concession a third party, as the obligations under sentence 1 are also the third.
§ 4 can guarantee to secure the claims for payment of the tax of concession the Federal Office for goods transport by the concession holder require security in the form of a permanent joint and several guarantee of Bank. Instead the guarantee also an equivalent security other type can be made.
§ 5 the provisions of the tax code governing the conduct of books and records (sections 140-148), tax returns (articles 149 to 153), about the tax assessment (§§ 155-168), about the fixing of limitation are complementary application of the tax code on the registration charge (article 169, paragraph 1, 2 sentence 1 No. 2, sentence 2 and 3, sections 170 and 171), about the stock power (sections 172-177) on the charging procedure (§§ 218 until 222 , 224, 234, 240-248), enforcement (sections 249 to 346) and of the law on turnover tax of record keeping (section 22) apply accordingly.
Article 6 entry into force this regulation enters into force on the first day of the calendar quarter following the announcement.
Annex (to article 2 par. 3) concession tax (site: BGBl. I, 2001, 3764) message for the... Calendar quarter 20. / for the year 20. ) Out...
Federal motorway A...
(I). Fuel a) petrol lot concession tax... l x 0,23008 euro one hundred litres =... Euro b) diesel fuel quantity registration charge... l x 0,17895 euro one hundred litres =... Euro c) other liquid or gaseous fuels lot concession tax... l/kg *) x 0,17895 euro per one hundred litres / kg *) =... Euro II. Other business revenue concession levy... Euro x = 1,1 per cent... Euro III. discounts according to § 1 para 4 BAB-KAbgV *) concession tax reductions (sum of I. and II.)
..................... Euro x = 25 per cent... Euro IV. Total registration charge... Euro's explains that hereby the sale of all fuels and total revenues of the above reporting period are reported.
(ORT, datum) - *) delete as appropriate
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