Energy Tax Act (EnergieStG)

Unofficial table of contents

Energy StG

Date of completion: 15.07.2006

Full quote:

" Energy Taxation Act of 15 July 2006 (BGBl. I p. 1534; 2008 I p. 660, 1007), most recently by Article 239 of the Regulation of 31 August 2015 (BGBl. I p. 1474).

Status:	Last amended Art. 239 V v. 31.8.2015 I 1474
§ 66 is gem. Art. 3 (2) G v. 15.7.2006 I 1534 entered into force on 20.7.2006
§ 3a is in accordance with. Art. 3 (4) sentence 1 G v. 15.7.2006 I 1534 iVm Bek. v. 7.4.2008 I 660 entered into force on 1.4.2008
§ 58 is gem. Art. 3 (3) sentence 1 G v. 15.7.2006 I 1534 iVm Bek. v. 8.5.2008 I 838, this is replaced by Bek. v. 12.6.2008 I 1007, in accordance with the Bek. v. 12.6.2008 I 1007 entered into force on 1 August 2006

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.8.2006 + + +) 
(+ + + For application cf.  § 67 + + +) 

  

The G was decided by the Bundestag as Article 1 of the G v. 15.7.2006 I 1534. It's gem. Article 3 (1), first sentence, of this Act entered into force on 1 August 2006. Unofficial table of contents

Content Summary

Chapter 1

General provisions

§ 1	Tax territory, energy products
§ 1a	Other definitions
§ 2	Tax rate
§ 3	Beneficiary facilities, local strength and degree of use
§ 3a	Other beneficiaries

Chapter 2

Provisions for energy products other than coal and natural gas

Section 1
Tax suspension

§ 4	Scope
§ 5	Tax enforcement procedures
§ 6	Manufacturing plants for energy products
§ 7	Storage of energy products
§ 8	Creation of the tax when it is taken out in free circulation
§ 9	Manufacture outside of a manufacturing plant
§ 9a	Registered recipients
Section 9b	Registered consigners
Section 9c	Beneficiaries
§ 9d	Promotions (General)
§ 10	Transport operations in the tax area
§ 11	Transport from other Member States and to other Member States
§ 12	(dropped)
§ 13	Export
§ 14	Irregularities during transport

Section 2
Spending energy products of tax-free transport

§ 15	Spending for commercial purposes
§ 16	Spending for private purposes
§ 17	Removal from main containers
§ 18	Mail order
Section 18a	Irregularities during transport in free circulation

Section 2a
Imports of energy products from third countries or third countries

§ 19	Import
§ 19a	Irregularities in the non-renewal customs procedure
§ 19b	Tax avoidance, tax debtor

Section 3
Tax-free circulation in other cases

§ 20	Differential Taxation
Section 21	Origin of the tax on labelled energy products
Section 22	Development of the tax on energy products in the sense of § 4, collection stock
Section 23	Development of the tax on other energy products

Section 4
Tax exemptions

§ 24	Definitions, permission
Section 25	Tax exemption for uses for other purposes
Section 26	Tax exemption, own consumption
§ 27	Tax exemption, ship and air transport
§ 28	Tax exemption for gaseous energy products
§ 29	(dropped)
§ 30	Misappropriation

Chapter 3

Provisions for coal

Section 31	Definitions, registration, permission
Section 32	Creation of the tax
§ 33	Tax Login, Due
Section 34	Spending in the tax area
§ 35	Import
§ 36	Tax collection, collection
Section 37	Tax exemption, permission, misappropriation

Chapter 4

Provisions for natural gas

§ 38	Creation of the tax
§ 39	Tax Login, Due
§ 40	Non-line-bound
Section 41	Non-wired imports
§ 42	Differential Taxation
Section 43	Tax collection, collection
Section 44	Tax exemption, permission, misappropriation

Chapter 5

Tax relief

§ 45	Definition
Section 46	Tax relief on the movement from the tax area
§ 47	Tax relief on admission to companies and for tax-free purposes
§ 48	Tax relief in the case of mixtures of labelled with other gas oil
§ 49	Tax relief for energy products used for heating or in beneficiary installations
§ 50	Tax relief for biofuels
Section 51	Tax relief for certain processes and procedures
Section 52	Tax relief for ship and air transport
Section 53	Tax relief for electricity generation in plants with an electrical nominal output of more than two megawatts
§ 53a	Full control relief for the coupled generation of power and heat
Section 53b	Partial tax relief for the coupled generation of power and heat
§ 54	Tax relief for businesses
§ 55	Tax relief for companies in special cases
§ 56	Tax relief for local public transport
Section 57	Tax relief for farms and forestry
Section 58	(dropped)
§ 59	Tax relief for diplomate-gasoline and diesel fuel
§ 60	Tax relief in case of default

Chapter 6

Final provisions

Section 61	Tax supervision
Section 62	Tax managers, tax aid workers
§ 63	Business Statistics
Section 64	Fines
Section 65	Ensure
Section 66	Appropriations
§ 66a	Fees and expenses; Regulation empowerment
§ 66b	Authorization to § 55 (4), (5) and (8)
Section 67	Application rules
Annex	(to § 55) Target values for the reduction of energy intensity to be achieved

Chapter 1
General provisions

Unofficial table of contents

§ 1 Tax territory, energy products

(1) Energy products shall be subject to the tax area of energy tax. The territory of the Federal Republic of Germany without the territory of Büsingen and without the island of Heligoland is the tax area within the meaning of this Act. The energy tax is an excise duty within the meaning of the levy order. (2) Energy products within the meaning of this Act are:

1.

Articles 1507 to 1518 of the Combined Nomenclature which are intended to be used as a fuel or fuel;

2.

Goods of headings 2701, 2702 and 2704 to 2715 of the Combined Nomenclature,

3.

Goods of headings 2901 and 2902 of the Combined Nomenclature,

4.

Goods referred to in subheading 2905 11 00 of the Combined Nomenclature, which are not of synthetic origin and which are intended to be used as a fuel or fuel,

5.

Goods Nos 3403, 3811 and 3817 of the Combined Nomenclature,

6.

Goods of subheading 3824 90 99 of the Combined Nomenclature which are intended to be used as a fuel or a heating material.

(3) As energy products within the meaning of this Act, with the exception of peat and goods of heading Nos 4401 and 4402 of the Combined Nomenclature, the following shall also apply:

1.

goods, other than those referred to in paragraph 2, which are intended for use as fuel or as an additive or an extender of fuels, or which are offered for sale or used as such,

2.

goods other than those referred to in paragraph 2, wholly or in part, of hydrocarbons intended for use as heating material or offered for sale or being used as such for sale.

Sentence 1 shall not apply to goods which are subject to a tax-enforcement procedure in accordance with the provisions of the Law on Branntweinmonopol in the adjusted version published in the Bundesgesetzblatt, Part III, outline number 612-7, last amended Article 5 of the Law of 21 July 2004 (BGBl. 1753), as amended. (4) to (11) (omitted) Unofficial table of contents

§ 1a Other definitions

In the sense of this law is or are:

1.

System Directive: Council Directive 2008 /118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 376, 27.12.2008, p. 12), as amended;

2.

Combined nomenclature: the nomenclature of goods in accordance with Article 1 of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 327, 31.12.1987, p. 1, L 341, 3.12.1987, p. 38, L 378, 31.12.1987, p. 120, L 130, 26.5.1988, p. 42), as last amended by Regulation (EC) No 1031/2008 (OJ L 378, 27.12.2008, p. 1), as amended on 1 January 2002;

3.

Customs code: Council Regulation (EEC) No 2913/92 of 12 June 1992. October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. OJ L 302, 19.10.1992, p. 1, L 79, 1.4.1993, p. 84, L 97, 18.4.1996, p. 38), as last amended by Regulation (EC) No 1791/2006 (OJ No L 302, 15.11.2006, p. OJ L 363, 20.12.2006, p.

4.

Excise territory of the European Community: the territory in which the system Directive applies;

5.

Other Member States or territories of other Member States: the excise territory of the European Community without the tax territory;

6.

Third areas: the areas outside the European Community's excise territory but which belong to the customs territory of the Community;

7.

Third countries: the areas outside the European Community's excise territory and which are not part of the customs territory of the Community;

8.

Customs territory of the Community: the territory referred to in Article 3 of the Code;

9.

Place of importation:

a)

in the case of the receipt of energy products from third countries, the place where the energy products are located when they are released for free circulation in accordance with Article 79 of the Code,

b)

in the case of the receipt of energy products from third countries, the place where the energy products are to be produced in accordance with the appropriate application of Article 40 of the Code;

10.

Free circulation: neither a tax suspension procedure (§ 5) nor a customs non-renewal procedure (Article 19 (2));

11.

Persons: natural and legal persons, as well as associations of persons without their own legal personality;

12.

Healers: burning energy products to produce heat;

13.

Coal: goods of headings 2701, 2702 and 2704 of the Combined Nomenclature;

13a.

Bioplastics and biofuels: Without prejudice to sentences 2 to 5, bio-fuels and bio-fuels are energy products exclusively from biomass as defined in the Biomass Ordinance of 21 June 2001 (BGBl. 1234), as amended by the Regulation of 9 August 2005 (BGBl I). 2419), as amended in each case. Energy products manufactured in part from biomass shall be considered as biocraft or bioheating materials. Fatty acid methyl esters are fully considered as biofuels or biofuels if they are obtained by esterification of vegetable or animal oils or fats, which are themselves biomass in the sense of the biomass regulation, and if their Properties at least meet the requirements for biodiesel according to the Regulation on the quality and the award of the qualities of fuels and fuels in the version in force in each case. Bioethanol shall be considered as a biofuel only if it is ethyl alcohol ex subheading 2207 10 00 of the Combined Nomenclature and its properties in the case of bioethanol added to the petrol, at least Requirements of DIN EN 15376, issue March 2008 or November 2009, and in the case of bioethanol contained in the ethanol fuel (E85), the properties of the ethanol fuel (E85) at least meet the requirements for Ethanol fuel (E85) according to the Regulation on the quality and the award of qualities of fuel and fuels. In the case of energy products consisting of bio-ethanol, the bioethanol content of the sentence 4 shall apply mutagenic or mutagenic. Vegetable oil shall only be considered as a biofuel if its properties comply with at least the requirements for vegetable oil fuel in accordance with the Regulation on the quality and the award of the qualities of fuels and fuels. The energy products referred to in sentences 1 to 6 shall be equivalent to those energy products which comply with a different standard or technical specification in another Member State of the European Union or in another Member State. State Party to the Agreement on the European Economic Area (EEA Agreement) of 3 January 1994 (OJ L 139, 30.4.1994, p. 3), as last amended by Decision No 54/2009 (OJ L 145, 31.5.2009, p. 1). 36), as amended in each case, in so far as this standard or technical specification is in conformity with the standards referred to in sentences 1 to 6, and an equivalent level of quality, for the same climatic requirements;

14.

Natural gas: goods of subheadings 2711 11 (liquefied natural gas) and 2711 21 of the Combined Nomenclature and gaseous energy products collected during coal mining, without any gaseous and bio-fuels;

15.

Liquefied gases: goods of subheadings 2711 12 to 2711 19 of the Combined Nomenclature;

16.

Gaseous hydrocarbons: goods of subheading 2711 29 of the Combined Nomenclature, including gaseous bioplastics and bio-fuels;

17.

Litre (l): the litre at + 15 degrees Celsius;

18.

Megawatt-hour (MWh): the measurement unit of the energy of the gases, determined from the standard volume (Vn) and the calorific value (Hs, n);

19.

Gigajoule (GJ): the measurement unit of energy of the energy products in accordance with Article 2 (1) (9) and (10) and (4a), determined from the weighing value and the calorific value (Hi);

20.

Kilogram (kg): the weighing value (weight in air); the weight of the envelopes does not belong to the weight of the energy products in the sense of this law.

DIN and DIN EN standards, which are referred to in this law, have been published by Beuth Verlag, Berlin, and are deposited at the German Patent and Trademark Office in Munich, in terms of their archives. Unofficial table of contents

§ 2 Tax Tariff

(1) The tax shall be:

1.	for 1 000 l of petrol of subheadings 2710 11 41 to 2710 11 49 of the Combined Nomenclature
	a) With a sulphur content exceeding 10 mg/kg	EUR 669,80
	b) With a sulphur content not exceeding 10 mg/kg	EUR 654,50,
2.	for 1 000 l of petrol of subheadings 2710 11 31, 2710 11 51 and 2710 11 59 of the Combined Nomenclature	721,00 EUR,
3.	for 1 000 l of medium-heavy oils of subheadings 2710 19 21 and 2710 19 25 of the Combined Nomenclature	EUR 654,50,
4.	for 1 000 l of gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature
	a) With a sulphur content exceeding 10 mg/kg	EUR 485,70,
	b) With a sulphur content not exceeding 10 mg/kg	EUR 470,40,
5.	for 1 000 kg of heating oil of subheadings 2710 19 61 to 2710 19 69 of the Combined Nomenclature	EUR 130.00,
6.	for 1 000 l lubricating oils and other oils of subheadings 2710 19 81 to 2710 19 99 of the Combined Nomenclature	EUR 485,70,
7.	for 1 MWh natural gas and 1 MWh gaseous hydrocarbons	EUR 31.80,
8.	for 1 000 kg of liquefied gases
	a) unmixed with other energy products	EUR 409,00,
	b) Other	EUR 1 217.00,
9.	for 1 GJ coal	EUR 0.33,
10.	for 1 GJ Petrol coke of heading 2713 of the Combined Nomenclature	EUR 0.33.

(2) By way of derogation from paragraph 1, the tax shall be:

1.	for 1 MWh natural gas and 1 MWh gaseous hydrocarbons until 31 December 2018	EUR 13.90,
2.	for 1 000 kg of liquid gases unmixed with other energy products up to 31 December 2018	EUR 180,32.

(3) By way of derogation from paragraphs 1 and 2, the tax shall be:

1.	for 1 000 l of properly marked gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature
	a) With a sulphur content exceeding 50 mg/kg	EUR 76.35,
	b) With a sulphur content not exceeding 50 mg/kg	EUR 61.35,
2.	for 1 000 kg of heating oil of subheadings 2710 19 61 to 2710 19 69 of the Combined Nomenclature	EUR 25,00,
3.	for 1 000 l lubricating oils and other oils of subheadings 2710 19 81 to 2710 19 99 of the Combined Nomenclature	EUR 61.35,
4.	for 1 MWh natural gas and 1 MWh gaseous hydrocarbons	EUR 5.50,
5.	for 1 000 kg of liquefied gases	EUR 60,60,

if they are used for heating or for driving gas turbines and internal combustion engines in beneficiary plants in accordance with § § 3 and 3a or are made for these purposes. Energy products taxed in accordance with the first sentence may also be transferred from the tax territory or exported or used for the tax-free purposes as referred to in Articles 25 to 27 (1) and 44 (2), in so far as the energy products are (4) Other than those referred to in paragraphs 1 to 3 above, the natural gas taxed in accordance with the provisions of the first subparagraph of paragraph 4 may be subject to the tax-free use referred to in § § 25 and 26. Energy products shall be subject to the same tax as the energy products to which they are subject in accordance with their The nature and purpose of its use are closest to it. By way of derogation from the first sentence, the oil waste of subheadings 2710 91 and 2710 99 of the Combined Nomenclature or other comparable waste for the purposes referred to in paragraph 3 shall be used for the purposes of comparison with the nature of the waste. shall only use the energy products referred to in the first sentence of paragraph 1 (9) and (10) and (3), first sentence. The rate referred to in the first subparagraph of paragraph 3 shall be applied only if the energy products are properly marked. (4a) By way of derogation from the first and second sentences of paragraph 4, the tax for 1 gigajoule of fixed energy products shall be EUR 0.33, provided that none of the energy products, because of the nature of the products, are energy products referred to in paragraph 1. (5) The main customs office in charge may, in individual cases, recover the tax on light oils and medium-heavy oils by up to 20 euros for 1 000 litres if these oils are used in the case of the Manufacture or consumption of energy products, which are healed in operation , because they are not suitable for use as fuel or for non-tax-free use in the holding. (6) (omitted) (7) (omitted) Unofficial table of contents

§ 3 Beneficiaries of installations, local strength and degree of use

(1) Beneficiary installations shall be fixed installations,

1.

the mechanical energy of which is used exclusively for power generation,

2.

which are used exclusively for the coupled production of power and heat and which achieve an annual utilisation rate of at least 60 per cent, excluding installations covered by point 1, or

3.

which are used exclusively for the transport of gas or gas storage.

In the case of installations as set out in point 1 of the first sentence, it is not significant whether the thermal energy generated in electricity production is used. The installations referred to in point 2 of the first sentence are those whose mechanical energy is used for the whole or in part for purposes other than the generation of electricity. (2) In the sense of this law, the place where the plant is located shall be those which, during operation, shall be exclusively at the The location remains and will not also be used for the propulsion of vehicles. The geographical location within the meaning of the first sentence is a point determined by geographical coordinates. (3) The annual utilisation rate in the sense of this law is the quotient of the sum of the generated mechanical and thermal energy produced in a given area. The calendar year and the sum of the energy supplied from energy products in the same reporting period. For the calculation of the monthly rate of use, the first sentence shall apply mutatis mutuy. In order to calculate the degree of utilization, the energy used as the fuel heat is to be derived from energy products which are supplied before the generation of mechanical energy. (4) The calculation of the degree of use of plants for the coupled generation of power and heat shall be based on the combined heat and power process, which shall include all the thermal power machines, which shall be used on a single source. The site is operated in combined heat and power (CHP) and is connected to each other. In particular, the combined heat and power coupling process referred to in the first sentence does not include:

1.

steam turbines that are driven in condensation operation,

2.

Downstream steam generators, which feed steam directly into a network shared with the CHP plant, behind the CHP power plant,

3.

downstream exhaust air treatment plants,

4.

Additional furnaces, insofar as the thermal energy produced thereby is not converted into mechanical energy, but is coupled out before the heat engine, in particular a steam turbine or a Stirling engine,

5.

Additional furnaces, to the extent that the thermal energy produced thereby is converted into mechanical energy, but no use of the residual heat generated thereby takes place, and

6.

Auxiliary boiler which ensures the steam supply in the event of failure of a power machine (engine or gas turbine).

Exhaust-air treatment plants as defined in the second sentence of sentence 2 shall be, in particular, flue gas desulphurisation systems, flue gas desalination plants and combinations thereof. (5) In order to operate installations as referred to in the first sentence of paragraph 1, the first subparagraph shall be the first of those (6) The rates of taxation for the use of energy products as fuel in beneficiary plants, as determined in accordance with the first sentence of Article 2 (3), shall be applied in accordance with the conditions laid down and until the end of the period of application of the To this end, the European Commission shall provide the necessary exemption Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring the compatibility of certain categories of aid with the common market pursuant to Articles 87 and 88 of the EC Treaty (General Block Exemption Regulation; OJ L 145, 31.5.2008, p. 3), as amended. The Federal Ministry of Finance will announce the phase-out of the exemption panel separately in the Federal Law Gazans. Unofficial table of contents

Section 3a Other beneficiaries

(1) Other-favoured installations shall be machinery and vehicles used solely for the purpose of handling goods in seaports. (2) As working machines and vehicles referred to in paragraph 1, only those which are intended to be used for the purposes of their intended purpose shall be deemed to be Public roads, or where there is no authorisation to use public roads for the greater part of the use.

Chapter 2
Provisions for energy products other than coal and natural gas

Section 1
Tax suspension

Unofficial table of contents

§ 4 Scope

The following energy products are subject to the tax dislocation procedure (§ 5):

1.

Articles 1507 to 1518 of the Combined Nomenclature which are intended to be used as a fuel or fuel;

2.

Goods of subheadings 2707 10, 2707 20, 2707 30 and 2707 50 of the Combined Nomenclature,

3.

Goods of subheadings 2710 11 to 2710 19 69 of the Combined Nomenclature; for carriage under suspension of duty, this applies to goods of subheadings 2710 11 21, 2710 11 25 and 2710 19 29 of the Combined Nomenclature only if they are: are transported loose goods,

4.

Goods of heading No 2711 of the Combined Nomenclature, with the exception of subheadings 2711 11, 2711 21 and 2711 29 of the Combined Nomenclature,

5.

Goods of subheading 2901 10 of the Combined Nomenclature,

6.

Goods 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44 of the Combined Nomenclature,

7.

Goods referred to in subheading 2905 11 00 of the Combined Nomenclature, which are not of synthetic origin and which are intended to be used as a fuel or fuel,

8.

Goods of subheadings 3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00 of the Combined Nomenclature,

9.

Goods of subheading 3824 90 99 of the Combined Nomenclature which are intended to be used as a fuel or a heating material.

Unofficial table of contents

§ 5 Tax exposition procedure

(1) The tax is suspended (tax suspension procedures) for energy products in the sense of § 4, which

1.

are located in a tax warehouse,

2.

in accordance with § § 10 to 13.

(2) Tax warehouses are

1.

Manufacturing plants for energy products (§ 6),

2.

Storage of energy products (§ 7).

(3) Tax warehousekeepers in the meaning of this Act are persons who have been granted permission to manufacture energy products under the terms of § 4 under tax suspension (§ 6 paragraph 3) or to be stored under tax suspension (§ 7 paragraph 2). Unofficial table of contents

Section 6 Production plants for energy products

(1) Production plants within the meaning of this Act shall be subject to the provisions of paragraphs 2 and 3, where energy products are manufactured in the meaning of § 4. Manufacturing operations are the winning or processing and, in the cases of § 4 (1), (7) and (9), the determination of the goods for use as a fuel or fuel. (2) For establishments which are not already from a different manufacturing company, shall not apply to the manufacture of energy products

1.

the mixing of energy products with each other,

2.

the mixing of energy products with other substances

a)

in the warehouse for energy products,

b)

for the identification of energy products,

3.

the drying or mere mechanical cleaning of energy products prior to the first use and the removal of energy products from the products of Sections XVI and XVII of the Combined Nomenclature;

4.

the profits of energy products

a)

in equipment for the purification or retication of water and water treatment plants,

b)

for cleaning of cleaning materials, working clothes or waste paper,

5.

the production and processing of energy products by the preparation of oil waste of subheadings 2710 91 and 2710 99 of the Combined Nomenclature and of other used energy products in the establishments in which they have been incurred,

6.

the profits and processing of energy products which have previously been used in a tax-free manner in the operation of the user.

(3) Those who wish to produce energy products under suspension of excise duty shall be required to do so. It is granted on request under the right of revocation to persons who have no objection to their tax reliability and who, in accordance with the Commercial Code or the Tax Code, are obliged to do so in order to ensure that they are legally responsible for commercial transactions. and draw up annual accounts in good time. Prior to issue, security shall be provided for the tax which is likely to arise during two months for energy products withdrawn from the holding of production (§ 8), if there is evidence of danger to the tax (4) The permission shall be revoked if any of the conditions set out in the second sentence of paragraph 3 is no longer satisfied or if a requested security is not provided. Permission may be revoked if the security provided is no longer sufficient. Unofficial table of contents

Section 7 Storage of energy products

(1) The storage of energy products within the meaning of this Act shall be subject to the provisions of paragraph 2 of this Act, in which energy products are stored under suspension of excise duty in accordance with Article 4. The warehouse shall be subject to wholesale trade, wholesale distribution by manufacturers, mixing of energy products, the supply of tax-free energy products to users, or the supply of energy products in accordance with Article 2 (1) (8) (a), 2 (2) or (3). Energy products may be mixed with one another or with other substances if the mixture is an energy product within the meaning of § 4. (2) Those who wish to store energy products under suspension of excise duty shall be required to do so. It is granted on request under the right of revocation to persons who have no objection to their tax reliability and who, in accordance with the Commercial Code or the Tax Code, are obliged to do so in order to ensure that they are legally responsible for commercial transactions. and draw up annual accounts in good time. Prior to issue, security shall be provided for the tax which is likely to arise for two months in respect of energy products withdrawn from the warehouse in the free movement of the applicant (§ 8), if there is evidence of danger to the person (3) The permission shall be revoked if any of the conditions set out in the second sentence of paragraph 2 is no longer satisfied or if a security is not provided. Permission may be revoked if a security is no longer sufficient. (4) The warehouse may also be used for the storage of energy products by third parties (inwarders). If the depositor wants to become a tax debtor in accordance with Section 8 (2) sentence 2, he must have previously been granted a permit (admitted warden). This shall be granted on request, if the storage by the depositor serves wholesalers or wholesale distribution by producers and the warden distributes the stored energy products on its own behalf. Permission shall not be granted if the energy products are to be taxed exclusively in accordance with Article 2 (1) (1) (8) (a), (2) (2) or (3), or if they are to be taken for tax-free purposes. (5) By way of derogation from paragraphs 1 and 2, the main customs office may, at the request of liquefied gases, duly marked gas oils of subheadings 2710 19 41 to 2710 19 49 of the combined Nomenclature and heating oils of subheadings 2710 19 61 to 2710 19 69 of the Combined Nomenclature which are taxed pursuant to section 2 (1) (8) (a), (2) (2) or (3) or are subject to tax-free purposes in accordance with § § 25, 26 or § 27 (1) , or who are to be transferred to another tax warehouse in the tax area under a tax suspension, including issue permission in accordance with paragraph 2 if the warehouse does not have deposits. (6) At the request of the petroleum stockholding association pursuant to section 2 (1) of the Oil Stock Corporation Act, as amended by the Notice of 6 April 1998 (BGBl. 679), as last amended by Article 129 of the Regulation of 25 November 2003 (BGBl I). 2304), as amended, it is possible to allow energy products to be stored under suspension of excise duty for the purpose of carrying out the purposes of the association. Unofficial table of contents

§ 8 Creation of the tax on removal into free circulation

(1) The tax arises from the fact that energy products are removed from the tax warehouse in the sense of § 4, without any further tax-release procedure being followed, or that they are taken for consumption or consumption within the tax warehouse (withdrawal into the free circulation). If a tax exemption procedure (§ 24 (1)) is applied to the removal under the tax-free movement, no tax is generated. (1a) The tax does not arise if the energy products are based on their nature or on the basis of their nature or completely destroyed or irretrievably lost due to unforeseeable events or force majeure. Energy products are then considered to have been completely destroyed or irretrievably lost if they are no longer to be used as such. The total destruction and irretrievable loss of energy products must be sufficiently demonstrated. (2) Subject to sentence 2, the tax debtor shall be subject to the following:

1.

the tax warehouse owner,

2.

in addition, in the event of unlawful removal

a)

the person who has taken the energy products in free circulation or on whose behalf the energy products have been removed,

b)

any person who was involved in the unlawful removal.

The authorised consignor (Section 7 (4) sentence 2) shall be liable for the tax debtors for the energy products he or she has removed from the tax warehouse on his or her own initiative. Where there are doubts as to the allocation of the withdrawal, the tax warehouse holder shall be liable to the tax. If energy products are delivered for tax-free purposes to a non-authorized person, the holder of the tax warehouse shall also be the non-authorized debtor. A number of debtors are the total debtors. (3) The debtor shall, subject to the provisions of paragraph 4, be up to 15 in respect of energy products for which the tax has been incurred in one month. (4) For energy products for which the tax is in the period of 1 January 2008, the tax declaration shall be calculated on the basis of a tax declaration (tax declaration). Until December 18, the tax debtor has to make a tax return by December 22 and calculate the tax yourself (tax registration). This does not apply to companies that have paid less than EUR 60 million in energy tax in the previous calendar year. The Federal Ministry of Finance may allow an average amount to be registered instead of the tax to be applied in accordance with the first sentence. For the registration of energy products, for which the tax in the period of 19. until 31 December, paragraph 3 shall apply mutatily. If the application for an average amount has been accepted, the debtor has to obtain the registration of the tax in accordance with the first sentence in the tax declaration to be issued in accordance with the fourth sentence. (5) The tax, which arose in one month, shall be subject to the following conditions: of paragraph 6 shall be due on the tenth day of the second month following the date of birth. (6) By way of derogation from paragraph 5, the tax which arose in November shall be due on 27 December. By way of derogation from Section 240 (3) of the Tax Code, the levy is not levied only if the tax has been paid no later than the last working day of the calendar year, the Saturday not being considered a working day. The rates 1 and 2 shall also apply to the tax, which is in the period of 1. until 18 December, and to be notified in full or as an average amount in accordance with paragraph 4. Where an average amount has been paid, the difference between the average amount and the registered tax is due on 10 February of the following year. (6a) By way of derogation from paragraphs 3 to 6, the tax debtors referred to in paragraph 2 shall be subject to the following conditions: Paragraph 1 (2) (a) and (b) shall immediately issue a tax declaration. The tax is payable immediately. (7) For the tax arising under paragraph 1, safety must be provided in advance if there are signs of danger to the tax. Unofficial table of contents

§ 9 Manufacture outside of a manufacturing plant

(1) Where energy products are manufactured in accordance with § 4 outside a manufacturing operation, the tax is incurred in the manufacture, unless there is a procedure of exemption (Article 24 (1)). (1a) Those who produce energy products in the (2) the manufacturer and, if no indication referred to in paragraph 1 (a) has been refunded, any person involved in the production process; several debtors are all debtors. The debtor shall immediately make a tax return for energy products for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is due immediately. The main customs office may, upon request, apply a regulation corresponding to § 8 (3) (3) to (6); § 6 (3) sentence 2 and 3 and section 8 (7) shall apply analogously. Unofficial table of contents

§ 9a Registered recipients

(1) Registered recipients are persons who produce energy products under tax suspension

1.

not only occasionally, or

2.

in individual cases

in their holdings in the tax territory for commercial purposes, when the energy products have been dispatched from a tax warehouse in another Member State or from a place of importation in another Member State. The reception by bodies of public law is the same for the reception for commercial purposes. (2) Registered recipients require permission. It is granted on request under the right of revocation to persons who have no objection to their tax reliability and who, in accordance with the Commercial Code or the Tax Code, are obliged to do so in order to ensure that they are legally responsible for commercial transactions. and draw up annual accounts in good time. In the cases referred to in the first sentence of paragraph 1, point 1, security shall be provided for the tax which is likely to be incurred for two months before the granting of the permit. In the cases referred to in the first sentence of paragraph 1, first sentence, the amount of the tax incurred in the individual case shall be provided before the permit is granted, and the authorization shall be granted for a given quantity, a single consignor and a specified period of time. limit. The conditions set out in sentences 2, 3 and 4 of the first half-sentence shall not apply to the permission granted to a body governed by public law. (3) The authorization shall be revoked if any of the conditions set out in the second sentence of paragraph 2 no longer apply. (4) The tax shall be incurred in respect of energy products included in the holding of a registered consignee, with the inclusion in the holding, unless it is concluded that: Procedure for exemption from tax (§ 24 (1)). The debtor is the registered consignee. (5) The tax debtor has to make a tax return for energy products for which the tax has been incurred in one month and to calculate the tax yourself (tax registration). § 8 (3) to (6) shall apply in respect of the time limits for the delivery of the tax declaration and the due date of the tax. Unofficial table of contents

Section 9b Registered consignor

(1) Registered consignor shall be persons who may send energy products from the place of importation under tax suspension. (2) Registered consignor shall require the permission. It is granted on request under the right of revocation to persons who have no objection to their tax reliability and who, in accordance with the Commercial Code or the Tax Code, are obliged to do so in order to ensure that they are legally responsible for commercial transactions. and draw up annual accounts in good time. In the case of carriage pursuant to section 11 (1) (1) and export (§ 13), the permit shall be subject to the condition that security pursuant to § 11 (2) or § 13 (2) sentence 1 has been lodged with territories of other Member States. (3) The permission shall be granted , if any of the conditions set out in the second sentence of paragraph 2 are no longer satisfied or if the security provided is no longer sufficient. Unofficial table of contents

Section 9c beneficiary

(1) Beneficiaries who may receive energy products in the meaning of § 4 under tax suspension in the tax territory shall be subject to paragraph 2

1.

the foreign force and its civil entourage within the meaning of Article 1 of the Convention of 19 June 1951 between the parties to the North Atlantic Treaty on the legal status of their troops (BGBl. 1961 II, p. 1183, 1190), as amended (NATO troop statute);

2.

International military headquarters established in the Federal Republic of Germany pursuant to Article 1 of the Protocol on the Status of International Military Headquarters established under the North Atlantic Treaty of 28 August 1952 (BGBl. 2000), as amended (Main Quarting Protocol) and Article 1 of the Convention of 13 March 1967 between the Federal Republic of Germany and the Supreme Headquarters of the Allied Powers, Europe, on the special Conditions for the establishment and operation of international military headquarters in the Federal Republic of Germany (BGBl. 1969 II p. 1997, 2009), as amended (Supplementary Agreement);

3.

Entities of the United States of America or of other Governments designated by the United States in the Federal Republic of Germany, in accordance with the Agreement between the Federal Republic of Germany and the United States of America of the 15. The Court held that, in October 1954, the Federal Republic of Germany had granted tax advantages in respect of the expenditure incurred by the United States in the interest of the common defence (BGBl. 821, 823), as amended in each case;

4.

diplomatic missions and consular missions;

5.

the international bodies provided for in international conventions.

(2) A reception under tax suspension is only possible if:

1.

in the case referred to in point 1 of paragraph 1, the conditions for exemption under Article XI of the NATO troop statute and Articles 65 to 67 of the Additional Agreement of 3 August 1959 to the Agreement of 19 June 1951 between the parties to the North Atlantic Treaty on the legal status of its troops with regard to the foreign troops stationed in the Federal Republic of Germany (BGBl. 1183, 1218), as amended, for the foreign troupe and its civil entourage,

2.

in the case referred to in point 2 of paragraph 1, the conditions for exemption under Article XI of the NATO troop statute and Article 15 of the Complementary Agreement for the International Military Headquarters established in the Federal Republic of Germany ,

3.

in the case referred to in point 3 of paragraph 1, the conditions for the exemption provided for in Article III (2) and Articles IV to VI of the Agreement of 15 July referred to in point 3 of paragraph 1. The United States of America, or other governments designated by the United States, in the Federal Republic of Germany in October 1954,

4.

in the case referred to in point 4 of paragraph 1, the energy products are fuel (petrol or diesel) intended for the services or persons referred to in Article 59 (2) and (3) for the operation of their motor vehicles, and there is a tax exemption on reciprocity for each fuel,

5.

in the case referred to in point 5 of paragraph 1, the conditions for a tax exemption under the relevant international conventions for international bodies.

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§ 9d Transport (General)

(1) In so far as no exceptions are provided for in this Act or in accordance with the provisions of the laws which have been issued for that purpose, transport operations shall be deemed to have been carried out under suspension of taxation only if it is carried out by means of an electronic administrative document referred to in Article 21 of the (2) Without prejudice to paragraph 1, in the cases referred to in Article 10 (1) (2) and Article 11 (1) (1) (c), promotions shall be deemed to have been carried out under tax suspension only if the holder of the issuing tax warehouse, or an exemption certificate referred to in Article 13 (1) to the registered consignor the system policy. The exemption certificate shall be carried out during transport. Sentence 2 shall also apply in the cases referred to in Article 11 (1) (2) (c). Unofficial table of contents

Section 10 Transport in the tax area

(1) Energy products within the meaning of § 4 may be transported under suspension of taxation, including through third countries or third areas, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory

1.

to other tax warehouses in the tax territory, or

2.

to beneficiaries (§ 9c) in the tax area.

(2) If tax concerns appear at risk, the holder of the tax warehousekeeper shall be responsible for the transport of the consignor or the registered consignor. If the energy products are transported via the territory of another Member State to another tax warehouse in the tax territory or to a beneficiary (Section 9c) in the tax territory, the tax warehouse owner shall have as a consignor or the registered consignor by way of derogation from the first sentence, for the purpose of carrying out a tax suspension, a security valid in all Member States shall be provided. The main customs office may, in the cases referred to in the first and second sentences, allow the security to be provided by the owner, the carrier or the recipient of the energy products. (3) The energy products shall be without delay.

1.

to include the holder of the receiving tax warehouse in its tax warehouse, or

2.

from the beneficiary (§ 9c).

(4) The movement under suspension of excise duty shall begin when the energy products have left the tax warehouse to be delivered or if they have been released for free circulation at the place of importation. It ends with the inclusion of the energy products in the receiving tax warehouse or with the transfer of energy products by the beneficiary (§ 9c). Unofficial table of contents

Section 11 Transport from others and to other Member States

(1) Energy products within the meaning of § 4 may be transported under suspension of taxation, including those relating to third countries or third countries.

1.

From tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory

a)

in tax warehouses,

b)

in establishments of registered recipients,

c)

to beneficiaries within the meaning of Article 12 (1) of the System Directive

in other Member States;

2.

from tax warehouses in other Member States or from registered consignors from the place of importation in other Member States

a)

in tax warehouses,

b)

in establishments of registered recipients,

c)

on beneficiaries (§ 9c)

in the tax area;

3.

through the tax territory.

(2) In the cases referred to in paragraph 1 (1), the tax warehousekeeper shall, as a consignor or the registered consignor, provide a security valid in all Member States. The main customs office may, on request, allow the security to be provided by the owner, the carrier or the recipient of the energy products. If the energy products are transported by sea or through fixed pipelines, the holder of the tax warehouse or the registered consignor may be exempted from the security, if tax concerns do not appear at risk and the other (3) The energy products shall be immediately available to the Member States concerned.

1.

transport from the tax territory to the other Member State from the holder of the tax warehouse to be issued, by the registered consignor or by the consignee, if the latter has taken possession of the energy products in the tax territory,

2.

to include the holder of the receiving tax warehouse in its tax warehouse or the registered consignee in the tax territory; or

3.

from the beneficiary (§ 9c).

(4) In the cases referred to in paragraph 1 (1), the movement under suspension of excise duty shall begin if the energy products have left the tax warehouse to be delivered or have been released for free circulation at the place of importation. In the cases referred to in point 2 of paragraph 1, the carriage under suspension of excise duty shall end with the inclusion of the energy products in the receiving tax warehouse or the holding of the registered consignee or with the take-over of the energy products by: the beneficiary (§ 9c). Unofficial table of contents

§ 12 (omitted)

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Section 13 Export

(1) Energy products within the meaning of § 4 may be transported under suspension of taxation, including through third countries or third areas, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to a place where: the energy products leave the excise territory of the European Community. (2) If energy products are exported via territories of other Member States, the tax warehouse owner shall be the consignor or the registered consignor for the Carriage under suspension of excise duty valid in all Member States to provide security. The main customs office may, on request, allow the security to be provided by the carrier or the owner of the energy products. If the energy products are carried out by sea or through fixed pipelines, the holder of the tax warehouse or the registered consignor may be exempted from the security, if tax concerns do not appear at risk and the other in the Member States concerned. If energy products are not transported via territories of other Member States, the holder of the tax warehouse or the registered consignor shall have to provide security where tax concerns appear at risk. (3) Energy products shall be immediately the holder of the tax warehouse to be discharged from the tax territory of the registered consignor or the consignee in the event that the consignor has already taken possession of the energy products in the tax territory. (4) The movement under suspension of taxation begins, if the energy products leave the issuing tax warehouse or at the The place of importation has been released for free circulation. It shall end when the energy products leave the excise territory of the European Community. Unofficial table of contents

Section 14 irregularities during transport

(1) An irregularity shall be deemed to be an irregularity during the movement under the suspension of the tax, with the exception of the cases regulated in Article 8 (1a), on the basis of which the carriage or part of the carriage is not properly completed. (2) If an irregularity occurs during the transport of energy products in accordance with § § 10, 11 and 13 in the tax territory, the tax shall be incurred, unless the energy products have been shown to have been transferred to persons in the tax territory for the supply of energy products under suspension or tax-free energy products. (3) During the movement under suspension of excise duty from a tax warehouse in another Member State or from a place of importation in another Member State in the tax territory, it is established that a If the irregularity has occurred and cannot be determined where the irregularity has occurred, it shall be deemed to have occurred in the tax territory and at the time of the determination. (4) Energy products under suspension of excise duty shall not be determined. Tax territory has been moved to another Member State (Article 11 (1) (1), § 13 (1)) 1) and not arrived at their place of destination without any irregularity being found during transport, the irregularity referred to in paragraph 1 shall be deemed to have occurred in the tax territory at the time of the commencement of the transport operation, the consignor shall, within a period of four months from the date of the commencement of the transport operation, demonstrate sufficient proof that the energy products are

1.

have arrived at the place of destination and the transport has been duly completed; or

2.

have not arrived at the place of destination due to an irregularity that has occurred outside the tax territory.

If the person who provided security (Article 11 (2), Section 13 (2)) had no knowledge that the energy products had not arrived at their place of destination, and could not have any knowledge of it, it did so within a period of A period of one month from the date of transmission of this information by the main customs office the possibility of carrying out the proof in accordance with the first sentence. (5) Energy products are transferred via the territory of another Member State to another tax warehouse in the tax territory; or to a beneficiary (§ 9c) in the tax territory, the provisions of paragraphs 2 to 4 shall apply (6) Tax debtor is

1.

the tax warehouse owner as a consignor,

2.

the registered consignor,

3.

any person other than the person referred to in paragraphs 1 and 2, who has provided security,

4.

the person who took the energy products from the transport or on whose behalf the energy products were taken;

5.

any person who was involved in the removal from the transport and knew or could reasonably have known that the removal was illegal.

A number of tax debtors are all debtors. (7) The tax debtor shall immediately make a tax return for the energy products for which the tax has been incurred and charge the tax itself (tax declaration). The tax is due immediately. (8) In the cases referred to in paragraphs 3 to 5, before the expiry of a period of three years from the date on which the transport has commenced, it shall be established that the irregularity occurred in another Member State and that the Tax in that Member State has been found to have been levied, the tax paid in the tax area will be reimbursed on request.

Section 2
Spending energy products of tax-free transport

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§ 15 Publishers for commercial purposes

(1) Where energy products are obtained for commercial purposes under Article 4 of the tax-free movement of a Member State, the tax is created by the fact that the person concerned is

1.

receives the energy products in the tax area, or

2.

the energy products which are received outside the tax territory can be placed on the territory of the tax territory or can be brought to the tax territory.

If a procedure of exemption from tax (§ 24 para. 1) is to be applied to the reception or the movement of the tax, no tax formation is required. The debtor is the person of the relationship. The reference to a body of public law is the same as for commercial purposes. (2) Where energy products in the meaning of § 4 are derived from the tax-free movement of a Member State in other than those referred to in the first sentence of paragraph 1, and 2 mentioned cases in the tax territory, the tax is created by holding or using it for the first time in the tax territory for commercial purposes. This shall not apply if the energy products held are intended for another Member State and are transported by the tax territory under the permitted use of an accompanying document under Article 34 of the System Directive. The debtor is responsible for holding or using the energy products. If the seizure of the property is followed by a tax exemption procedure (Section 24 (1)), or if the energy products are used in such a procedure, no tax relief shall occur. (2a) § 8 (1a) shall apply accordingly. (3) Who (4) The provisions of paragraphs 1 to 3 shall not apply to the products referred to in paragraph 1 or 2, to be held or to be held in possession or to be used, to the main customs office.

1.

for fuels in main containers of vehicles, special containers, working machines and equipment as well as cooling and air-conditioning systems,

2.

for fuels carried in reserve containers of a vehicle up to a total quantity of 20 litres,

3.

for heating materials in the storage container for the heating of a vehicle.

(5) The debtor shall immediately make a tax return for energy products for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is on the 25. Day of the month following the beginning of the month. If the procedure referred to in paragraph 3 is not complied with, the tax shall be due immediately. The main customs office may, in order to simplify the tax, allow the tax debtor to apply, by way of derogation from the first sentence, the tax declaration for energy products for which the tax was incurred in one month, up to the age of 15. Date of the month following the beginning of the month. Unofficial table of contents

§ 16 Publishing for private purposes

(1) Energy products within the meaning of § 4, which a private person acquires for their own use in another Member State in tax free circulation and himself transported to the tax territory, are tax-free. However, the tax exemption is excluded for

1.

liquid fuels, other than liquid gases in bottles, and

2.

Fuels which are transported in containers other than the main container of the vehicle, except in reserve containers of the vehicle, up to a total of 20 litres.

(2) The tax on energy products which are not tax-free in accordance with the second sentence of paragraph 1 or which are carried on behalf of the private person shall be incurred as a result of the transfer to the tax territory. Tax debtor is the private person. (3) For energy products for which the tax is incurred, the tax debtor shall immediately issue a tax return and calculate the tax itself (tax declaration). The tax is due immediately. Unofficial table of contents

Section 17 Pick-up from main containers

(1) For energy products, for which no tax pursuant to Article 15 (1) or (2) has been incurred due to the exceptions provided for in Article 15 (4) (1) or (4) (3) or which, according to Article 16 (1), in the main containers of vehicles, is untaxed into the tax territory , the tax is created by the fact that:

1.

are taken from the main container or the storage container without technical necessity, or are released or used after removal, in so far as the tax is not established in accordance with Article 21 (1),

2.

are used for the stationary use of a watercraft as a residential, hotel ship or for similar purposes.

The person who makes one of the aforementioned acts is liable to tax debtors. A number of debtors are the total debtors. (2) The debtor shall immediately make a tax return for energy products for which the tax has been incurred and to calculate the tax itself (tax declaration). The tax is due immediately. The main customs office may, upon request, determine different time limits; § 8 (7) shall apply mutatily. Unofficial table of contents

§ 18 Mail-order

(1) Shipment trade operates as to who supplies energy products to private persons in other Member States under Article 4 of the tax-free movement of the Member State in which it is situated and the dispatch of the energy products to the It can be carried out by itself or can be carried out by others (mail order retailer). As private individuals, all purchasers who are not present in relation to the mail order trader shall be deemed to be customers whose intra-Community purchases are subject to the turnover tax in accordance with the provisions of the turnover tax law. (2) pursuant to paragraph 1, by a mail-order distributor established in another Member State in the tax territory, the tax on the delivery of the energy products to the private person in the tax territory shall be incurred. (2a) § 8 (1a) shall apply accordingly. (3) Who wants to supply energy products to the tax area as a mail order company, shall indicate this beforehand and shall designate a person established in the tax territory as authorised representative. The notification and the nomination shall be made in relation to the main customs office responsible for the officer. The officer shall require permission. It is granted on request under the right of revocation persons who have no objection to their tax reliability and who-as far as they are obliged to do so under the Commercial Code or the Tax Code-order commercial books and draw up annual accounts in good time. The representative shall inform the principal customs office of any delivery, specifying the characteristics of the control, and shall provide security for the resulting tax, as well as records of the deliveries of the mail order trader to the (4) Tax debtor is the authorized representative. It shall immediately make a tax return for energy products for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is on the 25. Day of the month following the creation of the tax. Where energy products are not supplied only occasionally in the mail order, the main customs office may, at the request of the person concerned, allow the agent to apply, by way of derogation from the second sentence, the tax declaration for energy products, for which the tax is applied in a month, up to the 15th. the date of the month following the date of the tax, and that the tax declaration on the date on which the tax declaration is lodged shall be the same as that laid down in the fifth sentence of paragraph 3. The prerequisite for this is that the Commissioner will provide security in the amount of the tax incurred during one month. If the procedure referred to in paragraph 3 is not complied with, the mail order dealer shall be liable to tax. He shall immediately submit a tax declaration. The tax is due immediately. (5) The permission of the authorized representative shall be revoked if any of the conditions set out in the fourth sentence of paragraph 3 are no longer fulfilled or if a security provided is no longer sufficient. (6) Who as a mail-order dealer with If the seat in the tax area is to supply energy products for the free movement of goods to another Member State, this has to be notified to the main customs office in advance. It shall keep records of the delivered energy products and comply with the conditions required for delivery by the Member State. Unofficial table of contents

Section 18a Irregularities during transport in free circulation

(1) If an irregularity occurs during the transport of energy products in accordance with Article 15 (1) and (2) or Article 18 (2) in the tax territory, the tax shall be incurred, unless the energy products are demonstrably to persons in the tax territory for non-tax-free energy products. This shall also apply where an irregularity has been established during the carriage in the tax territory without having the place where it was committed. (2) The irregularity shall be deemed to be an irregularity occurring during the transport operation, with Exception to cases governed by section 8 (1a), on the basis of which the carriage or part of the carriage cannot be properly terminated. (3) The person responsible for the security referred to in Article 15 (3) or the third sentence of Article 18 (3) shall be the person liable for the security of the tax. , and in the case of the second sentence of Article 15 (2), the person holding the energy products. The debtor shall immediately make a tax declaration for energy products for which the tax has been incurred. The tax is payable immediately. (4) If, in the case referred to in the second sentence of paragraph 1, the place of irregularity is detected and lies in another Member State, before the expiry of a period of three years from the date on which the energy products have been transported, the tax shall be determined. the tax levied in accordance with paragraph 3 shall be adopted or refunded at the request of the tax debtor if he presents proof of payment of the tax in that Member State.

Section 2a
Imports of energy products from third countries or third countries

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Section 19 Imports

(1) Imports

1.

the entry into the tax territory of energy products from third countries or third countries, unless the energy products are at the entry into a customs non-renewal procedure;

2.

the withdrawal of energy products from a customs non-renewal procedure in the tax area, unless a further customs-based suspensive procedure is concluded.

(2) Customs non-renewal procedures are

1.

in the case of the receipt of energy products in the customs status as non-Community goods from third countries and third countries:

a)

the special customs surveillance procedures provided for in Chapters 1 to 4 of Title III of the Code, at the time of entry into the customs territory of the Community;

b)

the temporary storage under Title III, Chapter 5 of the Code,

c)

the procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Customs Code,

d)

all the procedures referred to in Article 84 (1) (a) of the Code,

e)

the national customs procedure for the use of troop in accordance with § 2 of the Truppenzollgesetz of 19 May 2009 (BGBl. 1090), as amended,

and the provisions adopted for that purpose;

2.

in the case of the receipt of energy products in the customs-approved status as Community goods from third-country territories, the special procedures of customs surveillance provided for in Title III, Chapters 1 to 4 of the Code, at the entry into the Community of energy products in accordance with the provisions of Title Customs territory of the Community.

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Section 19a Irregularities in the customs non-renewal procedure

If an irregularity arises in a customs-invalidity procedure in which the energy products are located within the meaning of § 4, Article 215 of the Code shall apply mutatily. Unofficial table of contents

§ 19b Tax extortion, tax debtor

(1) The tax shall be incurred at the time of the release of the energy products within the meaning of Article 4 for free circulation, unless the energy products are directly at the place of importation into a procedure of: Tax suspension (§ 5) or a procedure of tax exemption (§ 24 (1)). The tax does not arise if the energy products were transferred from the tax territory or from another Member State to the tax territory via third countries or third countries under tax suspension. (2) The tax debtor is

1.

the person who, under the customs legislation, is required to declare the energy products or on whose behalf the energy products are registered,

2.

any other person who was involved in an unlawful import.

A number of debtors are the total debtors. (3) For the due date, the delay in payment, the deletion, with the exception of the extinguisher by confiscation, the tax procedure as well as the collection, the decree and the refund in other cases than after The provisions of Article 220 (2) (b) and Article 239 of the Code shall apply in accordance with the customs rules. By way of derogation from the first sentence, Sections 163 and 227 of the Tax Code shall remain unaffected. (4) By way of derogation from paragraphs 1 to 3, for energy products which are used in the use of troop (Article 19 (2) (1) (e)), the following shall remain unaffected. Provisions of the Truppenzoll Act.

Section 3
Tax-free circulation in other cases

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§ 20 Differing of the differential

(1) If the taxed energy products, other than natural gas, are not delivered or used for the purposes referred to in the first and second sentence of Article 2 (3), second sentence, in accordance with section 2 (3) sentence 1, the tax shall be equal to the difference to the difference between the the applicable tax rate of § 2 (1) or (2). If the fate of the energy products cannot be ascertained, the first sentence shall apply mutagenically. (2) Liquid gases taxed pursuant to section 2 (1) (8) (a) or (2) (2) shall not be unmixed with other energy products shall be taxed at the level of the difference to the Tax rate of § 2 (1) (8) (b) The first sentence shall apply if the remaining energy products cannot be detected. (3) The tax shall not be incurred if the energy products have been subject to a lower tax. Swund is the same as the downfall. In addition, there is no tax when energy products are delivered to a tax warehouse in the sense of § 4. (4) Tax debtor is who carries out one of the aforementioned acts. A number of tax debtors are full debtors. The debtor shall immediately make a tax return for energy products for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is due immediately. Unofficial table of contents

Section 21 Creation of tax on marked energy products

(1) The tax shall be incurred in respect of energy products containing authorised labelling substances and which are held, delivered, carried or used as fuel, in the amount of the tax rate as defined in Article 2 (1) (4) (a). Sentence 1 shall not apply in the cases in accordance with § § 3, 3a, 17 (1) sentence 1 no. 2, § § 26, 27 (1) and in the cases admitted pursuant to section 66 (1) no. 12. To be taxed by way of derogation from the first sentence

1.

at least the quantity corresponding to the capacity of the main container in question, if the said acts are detected in the inspection of vehicles or installations in which energy products are used as fuel,

2.

only the residual quantity of gas oil remaining in the pipes, fittings or in the discharge hose of a transport means in the event that a mixture has been created by the fact that the residual quantity during the dispensing operation of an unmarked Energy product has been added to it.

(2) A debtor is responsible for the conduct of one of the aforementioned acts. A number of tax debtors are full debtors. In the case referred to in paragraph 1, taxes which have been incurred as a result of the facts other than those referred to therein shall remain unaffected. The debtor shall immediately make a tax return for energy products for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is due immediately. Unofficial table of contents

Section 22 Creation of the tax on energy products in the sense of § 4, collection

(1) If, in the sense of Article 4, energy products have not been subject to a tax on the basis of any other provision of this Act, it shall be created by the fact that the energy products are used as a fuel or as a fuel or as an additive or extender of: Power or heating materials are delivered or used. The first sentence shall not apply to mixtures which have arisen in connection with the mixing operations referred to in Article 6 (2) (2) (1) and (2). (2) The person who carries out one of the said acts shall be the person liable for the tax. A number of tax debtors are full debtors. The debtor shall immediately make a tax return for energy products for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is due immediately. The main customs office may, upon request, apply a regulation corresponding to § 8 (3) to (6); § 6 (3) sentences 2 and 3, and § 8 (7) apply analogously. Unofficial table of contents

Section 23 Creation of the tax on other energy products

(1) For energy products other than those referred to in § 4, excluding coal and natural gas, the tax shall be incurred, subject to § 20 (1), by the fact that:

1.

for the first time in the field of taxation as a fuel or heating material or as an additive or extender of fuels or heating materials,

2.

be used as a fuel or fuel in the tax area if a tax is not established in accordance with point 1,

3.

are mixed with energy products according to § 4 outside a tax warehouse if the mixture is an energy product within the meaning of § 4 and is delivered as a fuel or fuel or as an additive or an extender of fuels or heating materials; or is used, or

4.

are mixed with natural gas when the mixture is natural gas and is used as a fuel or fuel or as an additive or extender of fuels or heating materials.

Verifiable pre-tax rates are to be expected. The tax does not arise if the conditions of a tax exemption procedure are fulfilled (Section 24 (1)). (2) Paragraph 1 does not apply

1.

for lubricants for the production of two-stroke mixtures,

2.

for water for the production of diesel-water mixtures and

3.

for other energy products which are intended for use as additives or extenders of fuels or heating materials and which are delivered to a tax warehouse in the tax area.

(3) Tax debtor is

1.

in the case referred to in the first sentence of paragraph 1, the person who gives off the energy products if the latter is established in the tax territory, otherwise the recipient,

2.

in any case, the person who carries out one of the aforementioned acts.

(4) Those who wish to make, obtain or use energy products as referred to in paragraph 1 shall notify the main customs office in advance of this. If the actions are not carried out only occasionally, the main customs office may waive further advertisements. (5) For the tax arising under paragraph 1, safety must be provided in advance if there is evidence of a risk to the tax. (6) The The tax debtor has to make a tax return for energy products for which the tax has been incurred in one month, and to calculate the tax itself (tax declaration). § 8 (3) to (6) shall apply in respect of the time limits for the delivery of the tax declaration and the due date of the tax. If the procedure referred to in paragraph 4 is not complied with or a security requested in accordance with paragraph 5 is not provided, the tax debtor shall immediately make a tax return for the tax incurred and shall calculate the tax on his own (tax declaration). The tax is due immediately.

Section 4
Tax exemptions

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§ 24 Definitions, permission

(1) Tax exemption procedures are tax-free use and tax-free distribution. Energy products, which may be used in accordance with § § 25 to 29 tax-free, can be made tax-free for these purposes. (2) Those who wish to use energy products without tax in the cases of § § 25 to 29, require the permission as user. Those who wish to surrender energy products without tax in the cases of § § 25 to 29 are subject to the permission of the distributor subject to paragraph 3. (3) A permit as a distributor does not require the holder of a tax warehouse to the extent that it supplies energy products from the Tax warehouses for tax-free purposes. In this case, the energy products are located at a distance from the tax warehouse in the process of exemption from the tax of the recipient. (4) holders of a permit referred to in paragraph 2 may also export and transfer energy products from the (5) The permission referred to in paragraphs 2 and 4 shall be granted on application under the right of revocation of persons who have no objection to their reliability in tax matters. It shall be revoked if the condition set out in sentence 1 is no longer fulfilled. (6) The holder of the authorisation shall immediately receive the energy products, insofar as he wishes to use them in his holding. The energy products may be used or delivered only for the purpose specified in the permit. Unofficial table of contents

Section 25 Tax exemption for uses for other purposes

(1) Energy products within the meaning of § 4 may be used without tax for any other purpose than

1.

for use as a fuel or fuel,

2.

for the manufacture of fuels or heating materials referred to in § 4.

A tax-free use shall be excluded if the use is based on a production according to § 6. Sentence 2 shall not apply where, for the manufacture of an energy product in the meaning of § 4, goods of subheadings 2710 11 21, 2710 11 25 or 2710 19 29 of the Combined Nomenclature are used and these are not subject to tax suspension pursuant to § 4 no. 3 (2) Energy products may be used in a tax-free manner as a sample for examination purposes. Unofficial table of contents

Section 26 Tax exemption, self-consumption

(1) On the premises of a manufacturing company (§ 6) and a gas extraction operation (section 44 (3)), energy products may be used by the owner of the holding tax-free for the maintenance of the holding. (2) On the premises of a holding which manufactures energy products and is not covered by paragraph 1, energy products manufactured on the premises of the holding may be used by the holder of the holding in order to maintain the holding. § 1 (3) sentence 2 shall not apply. (3) On the premises of a holding which produces energy products and is not covered by paragraph 1, energy products not produced on the premises shall also be exempt from tax free from the holder of the holding. shall be used to maintain the holding in so far as the energy products produced during operation are delivered or used as a fuel or as a fuel or as an additive or an extension means of fuels or heating materials. § 1 (3) sentence 2 shall not apply. Sentence 1 shall not apply to coal undertakings (Article 31 (1) sentence 1). (4) Paragraphs 1 to 3 shall not apply to:

1.

coal and natural gas,

2.

other energy products, to the extent that they are used for the propulsion of vehicles.

Paragraphs 2 and 3 do not cover the operations referred to in § 6 (2). Unofficial table of contents

Section 27 Tax exemption, ship and air transport

(1) Energy products of subheadings 2710 19 41 to 2710 19 99 of the Combined Nomenclature may be used in a tax-free way in watercraft

1.

for navigation other than private non-commercial shipping,

2.

in the case of the maintenance of watercraft referred to in point 1,

3.

in the manufacture of watercraft.

This applies to energy products of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature only if they are properly labelled. (2) Aircraft of subheading No 2710 11 31 of the Combined Nomenclature, the number of which is a Researchoctane number. the value of 100 is not less than the value of the combined nomenclature, and the fuel of the combined nomenclature subheading 2710 19 21, shall be used in aircraft

1.

for aeronautics other than private non-commercial aeronautics;

2.

in the case of the maintenance of aircraft referred to in point 1, and

3.

in the development and manufacture of aircraft.

The energy products referred to in paragraph 2 may be used in a tax-free way in engines and engines intended for aircraft in their development and manufacture. Unofficial table of contents

Section 28 Tax exemption for gaseous energy products

For the purposes specified in § 2 (3) sentence 1, tax-free use may be used:

1.

Gaseous bioplastics and biofuels, unmixed with other energy products, and gaseous hydrocarbons obtained from the biodegradable fraction of waste and in the storage of waste or in waste water purification ,

2.

Energy products of heading 2705 of the Combined Nomenclature.

Mixing with other energy products in the operation of the user immediately prior to use shall not exclude the exemption from tax for the share of energy products used in accordance with the first sentence. Sentence 1 (2) shall not apply to energy products of heading No 2705 of the Combined Nomenclature, to the extent that those products of heading No 2710 or 2711 of the combined nomenclature which are not tax-free in accordance with the first sentence, contain, or are made from, the combined nomenclature Goods have been produced. Unofficial table of contents

§ 29 (omitted)

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§ 30 Purposefulness

(1) The tax shall not be entered into the holding, subject to § 21, in accordance with the applicable tax rate of § 2, if the energy products are used or delivered contrary to the intended purpose specified in the permit. The remaining energy products cannot be identified. The tax shall not be incurred if the energy products have been subjected to or to persons who are entitled to the purchase of non-taxable energy products. In addition, there is no tax when energy products are delivered to tax warehousekeepers in the sense of § 4. (2) The holder of the tax is the holder of the licence if he or she has obtained possession of the energy products before the tax, otherwise the holder of the tax warehousekeeper. If energy products are delivered to a non-authorized person for tax-free purposes, the non-authorized person is also liable. A number of tax debtors are full debtors. The debtor shall immediately make a tax return for energy products for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is due immediately.

Chapter 3
Provisions for coal

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§ 31 Definitions, registration, permission

(1) Coal undertakings within the meaning of this Act are subject to the provisions of paragraph 2 of the Act in which coal is obtained or processed. Coal suppliers in the sense of this law are who supplies coal for commercial purposes. (2) For farms which are not already coal farms for other reasons, the mixing, drying and crushing of coal are not considered to be the processing of coal. (3) Who is coal? (4) If the owner of a coal business or coal supplier wants to purchase coal untaxed, permission must be given to the responsible principal customs office. It is granted on request under the right of revocation to persons who have no objection to their tax reliability and who, in accordance with the Commercial Code or the Tax Code, are obliged to do so in order to ensure that they are legally responsible for commercial transactions. and draw up annual accounts in good time. Before being granted, security is to be provided for the tax which is likely to arise during two months (§ 32) if there are signs of danger to the tax. (5) The permission must be revoked if one of the conditions for The second sentence of paragraph 4 is no longer fulfilled or a security requested is not provided. Permission may be revoked if the security provided is no longer sufficient. Unofficial table of contents

Section 32 Creation of tax

(1) The tax arises subject to § § 34 and 35 by the fact that:

1.

Coal in the tax area is for the first time supplied to persons who do not refer to coal as holders of a permit pursuant to section 31 (4) or section 37 (1),

2.

coal in the tax area is used by the holder of a permit pursuant to section 31 (4),

3.

if the tax is not produced in accordance with point 2, it will be used in the tax area.

Sentence 1 no. 2 and 3 shall not apply if, at the same time, the conditions of section 37 (1) and (2) are fulfilled. (2)

1.

in the case referred to in the first sentence of paragraph 1, of the coal supplier, if the latter is established in the tax territory, otherwise the consignee,

2.

in the case of the first sentence of the first sentence of paragraph 1, the holder of the permit,

3.

in the case of the first sentence of paragraph 1, point 3, the person who uses the coal.

Where coal is supplied for tax-free purposes to a non-authorized person, in the case of the number 1, in addition to the coal supplier, the non-authorized debtor shall also be provided. (3) For the tax arising under paragraph 1, security shall be provided in advance if: (4) The coal shall be deemed to have been delivered within the meaning of paragraph 1 (1) if it cannot be detected during transport in the tax area. This does not apply to underwent coal. Swund is the same as the downfall. In addition to the tax debtor referred to in the first sentence of paragraph 2, the person responsible for the coal shall be the person liable for the tax. A number of tax debtors are full debtors. Unofficial table of contents

§ 33 Tax declaration, due date

(1) The tax debtor has up to the age of 15 for coal for which the tax in accordance with § 32 (1) has been established in one month. The day of the following month to make a tax return and to calculate the tax yourself (tax registration). The tax, which was created in one month, is on the 25th. (2) In the cases of Section 32 (4), the debtor shall immediately make a tax return and calculate the tax yourself (tax declaration). The tax is due immediately. Unofficial table of contents

Section 34 Bringing into the tax area

If coal is transferred from a Member State into the tax territory, § § 15, 16 (1) sentence 1 and section 2 and section 18 apply, unless in the case of § 15 the coal is obtained by the holder of a permit pursuant to § 31 (4) or § 37 (1), is held or used. By way of derogation from the second sentence of Article 15 (2), the accompanying document referred to therein shall not be included in the carriage of coal. Unofficial table of contents

Section 35 Imports

If coal is imported into the tax territory (§ 19), § § 19a and 19b shall apply with the proviso that the tax is not incurred if the import is effected by the holder of a permit pursuant to § 31 (4) or § 37 (1) or the levy is is directly connected to such imports. Unofficial table of contents

Section 36 Tax formation, collection

(1) If a tax has not been created for coal on the basis of any other provision of that law, it shall be the result of the coal being used in the tax territory as a fuel or fuel. (2) The tax debtor is the person who makes the coal. is used. The debtor shall immediately make a tax return for coal for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is due immediately. Unofficial table of contents

§ 37 Tax exemption, permission, misappropriation

(1) Those who wish to use coal tax-free in the cases referred to in paragraph 2 shall be permitted to do so. It is granted on request under the right of revocation to persons who do not have any doubts about their reliability. Permission is to be revoked if the condition set out in sentence 2 is no longer fulfilled. (2) Coal may be used tax-free

1.

for purposes other than those used for use as a fuel or fuel,

2.

on the premises of a coal business (section 31 (1), first sentence) from the holding of the holding to maintain the holding,

3.

as a power or fuel for power generation,

4.

as a heating material for processes and processes according to § 51,

5.

as a sample for the examinations and tests required for operation or for the purposes of the tax or commercial inspection,

6.

by 31 December 2010 by private households as a heating material to meet their own heating needs.

The first subparagraph of point 3 shall not apply to coal used in electricity generating installations with an electrical nominal power of up to two megawatts. If, in the case of the first sentence, No 3, the mechanical energy produced is used for other purposes in addition to electricity generation, only the share of coal which is generated by electricity generation shall be exempt from the tax. The main customs office may, on request in the cases set out in the first sentence of sentence 1 (3) and (4), allow coal to be made tax-free for operational reasons also for purposes other than those referred to in the first paragraph. For this coal, the tax is generated with the use as a fuel or fuel. Tax debtor is the holder of the permit. § 33 (1) applies accordingly to the tax declaration and the due date. (3) The coal may only be used for the purposes stated in the permit. The tax arises for coal, which is used against the intended purpose specified in the permit or whose whereabout cannot be established. The tax is not created for coal, which has been underwent. Swund is the same as the downfall. Tax debtor is the holder of the permission. The debtor shall immediately make a tax return for energy products for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is payable immediately. (4) Coal is considered to be contrary to the purpose stated in the permit (paragraph 3), insofar as the permit for the tax-free use of coal pursuant to Article 37 (2), first sentence, point 4 in conjunction with § 51 (1) Point 1 or the continued existence of such a permit has been obtained by particulars which were, in essential respects, inaccurate or incomplete. By way of derogation from the provisions of paragraphs 6 and 7 of paragraph 3, the main customs office shall determine the time limit for the filing of the tax declaration and the date on which the tax is due.

Chapter 4
Provisions for natural gas

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Section 38 Creation of the tax

(1) The tax arises from the fact that the supplied or self-produced natural gas is withdrawn from the management network in the tax area, unless a procedure of exemption from tax is concluded (§ 44 (1)). Gas extraction plants and gas storage facilities shall be considered to be associated with the line network in such a way as to ensure that the consumption of natural gas is considered to be withdrawn from the pipeline network. The removal from the line network for non-piloted transfer shall be considered as a collection for consumption. (2) The tax debtor is

1.

the supplier, if the supplier is established in the tax territory and the supplied natural gas is not removed from the management network by another supplier,

2.

otherwise, the person who takes the natural gas out of the pipeline network.

(3) Those who supply natural gas with their registered office in the tax area, take out self-produced natural gas for self-consumption in the tax area or obtain natural gas from a supplier not resident in the tax territory for consumption, have previously done so at the main customs office. (4) The main customs office may, upon request, allow the person who supplies natural gas to its tenants, tenants or similar contracting parties not to be considered to be a different supplier (paragraph 2 (1)). Natural gas supplied to the holder of the authorisation shall then be deemed to have been taken out of the line network by the supply. § 42 shall remain unaffected by this. (5) Natural gas shall be deemed to have been delivered to a supplier who is not registered in accordance with paragraph 3 as being in the tax territory for consumption from the pipeline, if the supply of natural gas is carried out in the assumption that: a tax referred to in paragraph 1 has been created. This is without prejudice to a tax development by the actual removal of the natural gas from the line network. At the request of the unnotified supplier, the tax paid by the supplier supplying the supplier shall be remunerated to the extent that he proves that the tax resulting from the actual extraction of the natural gas has been paid for the natural gas (6) In the case of the tax arising under paragraph 1, safety must be provided in advance where there is evidence of a risk to the tax. Unofficial table of contents

Section 39 Tax declaration, due date

(1) The tax debtor shall be responsible for natural gas for which the tax pursuant to section 38 (1) has been incurred in one month (apportionment month), up to the age of 15 years. The day of the following month to make a tax return and to calculate the tax yourself (tax registration). The tax, which was created in one month, is on the 25th. (2) By way of derogation from paragraph 1, the tax debtor may also register the tax on a yearly basis. The right to vote can only be exercised for full calendar years. It shall be exercised by means of a written declaration which must be submitted to the main customs office before the beginning of the calendar year from which the tax is to be declared annually. If the tax in the person of a tax debtor arises for the first time within a calendar year, the latter shall exercise the right to vote no later than the end of the second calendar month following the month in which the tax was first incurred. The right to vote can only be revoked from the beginning of a calendar year. The revocation shall be declared in writing before the beginning of the calendar year for which it is to apply to the principal customs office. (3) In the case of annual registration, the tax shall be for each calendar year (year of assessment) by 31 May of the following calendar year in accordance with the monthly advance payments provided for in paragraph 5, due on 25 June of this calendar year. (4) If a debtor is liable for the tax liability during the investment year, the amount of the tax payable shall be the same as the amount of the amount of the amount of the tax payable. Tax until the end of the fifth calendar month, which is the end of the tax liability , to register. A balance resulting from the monthly advance payments made in accordance with paragraph 6 shall be 25%. Calendar day of the following month due. (5) In the case of annual registration, monthly advance payments shall be made on the tax liability. The advance payments for the individual calendar month are each 25. The calendar day of the following calendar month is due. The amount of the monthly advances shall be determined by the principal customs office and shall, in principle, be one twelfth of the tax incurred in the preceding calendar year preceding the apportionment year. The main customs office may deduct the monthly advances by way of derogation if the sum of the advance payments to be made by the debtor would be different from the expected annual tax liability. The debtor has to inform the principal customs office of the expected annual tax liability with the exercise of the right to vote in accordance with paragraph 2 or at the request of the main customs office. If the debtor does not comply with the obligations laid down in the fifth sentence, the main customs office may exclude him from the procedure provided for in paragraph 2. (6) If the supply or consumption of natural gas is settled or determined after the reading periods, the for a number of reasons or for a number of years of assessment, it shall be understood that a reasonable estimate, which is comprehensible to a third party, for the allocation of the quantity of natural gas taken over the entire reading period to the relevant Assessment periods allowed. Where reading periods end later than the respective assessment period, the amount of natural gas that is likely to be withdrawn during the assessment period is to be notified for these reading periods for the purposes of the control. After such a reading period has been completed, the debtor shall correct the quantity of natural gas declared in accordance with the second sentence and the amount of the tax resulting from it, as set out in the first sentence of this paragraph. The adjustment shall be made for the assessment period during which the reading period ends. The tax or the refund entitlement for the difference between the declared amount and the adjusted quantity shall be deemed to have been incurred at the time when the reading period ends. (7) The application is not or will not be filed pursuant to § 38 (3) no security requested in accordance with section 38 (6), the debtor shall immediately make a tax return and calculate the tax yourself (tax declaration). The tax is due immediately. Unofficial table of contents

Section 40 Non-piloted

(1) Where natural gas is not transferred to the tax territory from a Member State, the provisions of Sections 15, 16 (1), first sentence, and (2) and (2) shall apply, with the proviso that, in the case of § 15, no tax arises if the reception is to be received or the movement is followed by a tax exemption procedure (§ 44 (1)). By way of derogation from the second sentence of Article 15 (2), the accompanying document referred to in paragraph 1 shall not be included in the transport of natural gas. (2) Paragraph 1 shall not apply to liquefied natural gas which, following the transfer into the tax territory, shall enter into an installation for the purpose of: Regasification of liquefied natural gas is taken up. Unofficial table of contents

Section 41 Non-wired imports

(1) If natural gas is not introduced into the tax territory in a line-bound manner (§ 19), § § 19a and 19b shall apply, with the proviso that no tax arises if the natural gas is directly at the place of importation into a procedure of exemption from tax (§ 44 (2) Paragraph 1 shall not apply to liquefied natural gas which, following importation, shall be included in a plant for the re-gasification of liquefied natural gas. Unofficial table of contents

§ 42 Differing of the differential

(1) If the taxed natural gas is not released or used for the purposes specified in § 2 (3) sentence 1 and 2, the tax shall be deducted in the amount of the difference to the applicable tax rate of § 2 para. 1 no. 7 or para. 2 no. 1. If the fate of the natural gas cannot be ascertained, the first sentence shall apply. (2) The person responsible for the above shall be liable for the conduct of the above mentioned acts. The debtor shall immediately make a tax return for natural gas for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is due immediately. The main customs office may, on a case-by-case basis, make a provision in accordance with § 39. Unofficial table of contents

Section 43 Tax formation, collection facts

(1) Where a tax has not been established for natural gas as a result of any other provision of that law, it shall be produced by the fact that the natural gas is supplied as a fuel or as a fuel or as an additive or an extender of fuels or heating fuels; or is used. The first sentence shall not apply to mixtures which have arisen during mixing operations which, in accordance with Article 44 (3), second sentence, are not considered to be natural gas production. (2) The person who carries out one of the above-mentioned acts is the person liable for the tax. A number of tax debtors are full debtors. The debtor shall immediately make a tax return for natural gas for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is due immediately. Unofficial table of contents

Section 44 Tax exemption, permission, misappropriation

(1) The tax exemption shall be tax-free and, in the case of paragraph 2b, also the tax-free distribution of natural gas. Those wishing to use natural gas in accordance with paragraph 2, paragraph 2a or paragraph 2b in a tax-free way shall be required to be authorised as users. If you want to hand in natural gas tax-free in accordance with paragraph 2b, you will need permission as distributor. The permission shall be granted on request under the right of revocation of persons who have no objection to their tax reliability. It shall be revoked if the condition set out in sentence 4 is no longer fulfilled. (1a) The holders of a permit referred to in paragraph 1 may also be allowed to export and transfer liquefied natural gas from the tax territory, provided that tax concerns are not (2) On the premises of a gas recovery operation (paragraph 3), natural gas may be used by the owner of the holding without tax to maintain the holding, but not for the purpose of driving vehicles. (2a) Natural gas, which shall be used for the purposes of: Coal mining is to be absorbed, may be tax-free for the propulsion of gas turbines and Combustion engines in beneficiary plants according to § 3 are used. (2b) liquefied natural gas may be used or delivered without tax for the purposes specified in § 27 (1) sentence 1. (3) Gas extraction companies within the meaning of this Act are Establishments in which natural gas is produced or processed (manufactured). Section 6 (2) shall apply with the proviso that, in the case of establishments which are not already from another basic gas extraction company, the admixing of small quantities of other substances for improvement or for perfuming (odoration) of natural gas is not (4) The natural gas may be used or delivered only for the purpose specified in the permit. If natural gas is used or made contrary to the intended purpose specified in the permit, § 30 shall apply mutatily.

Chapter 5
Tax relief

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Section 45 Definition

The tax relief within the meaning of this Act includes the decree, the refund and the remuneration of a tax that has been incurred. Unofficial table of contents

Section 46 Tax relief in the case of the movement from the tax area

(1) A tax relief shall be granted on request for:

1.

demonstrably taxed, non-used energy products as defined in § 4, which have been brought to another Member State for commercial purposes or in the mail-order trade,

2.

demonstrably taxed coal which has been imported or exported for commercial purposes from the tax territory,

3.

a demonstrably taxed natural gas which has been or has been exported from the tax territory for commercial purposes,

4.

demonstrably taxed, unused energy products which have been or have been exported from the tax territory for commercial purposes, with the exception of energy products in the meaning of § 4, as well as coal and natural gas.

The first sentence shall not apply to fuel in the main containers of vehicles, special containers, working machines and equipment, refrigerators and air-conditioning systems, for fuels in reserve containers of vehicles and for heating materials in the storage container of the stationary heating system. of vehicles. (2) In the case referred to in the first sentence of paragraph 1, the tax relief shall be granted only if:

1.

the person concerned provides proof that the tax on energy products has been paid in the other Member State, or

2.

the right to discharge

a)

the application for tax relief before the transfer of the energy products to the main customs office, and the energy products are presented on request,

b)

the energy products are transported with the accompanying documents in accordance with Article 34 of the System Directive; and

c)

a proper acknowledgement of receipt and an official confirmation from the other Member State to the effect that the energy products have been duly registered there.

(2a) In the case referred to in the first sentence of paragraph 1, the tax relief shall also be granted if the energy products have not arrived at the place of destination but the tax in another Member State on the basis of an irregularity detected there (3) The person who has spent or exported the energy products from the tax territory is entitled to discharge. Unofficial table of contents

§ 47 Tax relief on admission to establishments and for tax-free purposes

(1) A tax relief shall be granted on request

1.

for verifiably taxed, non-used energy products in the sense of § 4, which have been included in a tax warehouse,

2.

for the hydrocarbon content in gaseous mixtures of demonstrably taxed, unused energy products and other substances used in the storage or loading of energy products, in the refuelling of motor vehicles or in the case of the the degassing of means of transport has been collected if:

a)

the mixtures have been used for the purposes specified therein under the conditions laid down in § 25 or section 26; or

b)

are manufactured from the mixtures on the premises of a tax warehouse for energy products as defined in § 4;

3.

for verifiable, taxed heavy oils, petroleum gases, liquefied gases and gaseous hydrocarbons, as well as energy products equivalent to those referred to in Article 2 (4) and (4a), which have been used for the purposes referred to in paragraph 25,

4.

for verifiable, taxed heavy oils, petroleum gases, liquefied gases and gaseous hydrocarbons, as well as energy products treated in accordance with Article 2 (4) and (4a), which have been used for the purposes specified therein under the conditions laid down in Section 26 ,

5.

for demonstrably taxed coal, which

a)

has been included in a coal operation, or

b)

has been used for the purposes set out in the first sentence of section 37 (2), first sentence, no. 1 and 2,

6.

for verifiably taxed natural gas, which is fed into a line network for untaxed natural gas.

(2) entitled to discharge

1.

in the cases referred to in paragraph 1 (1) and (2) (b), of the holder of the tax warehouse or of the approved wareheart,

2.

in the case of paragraph 1 (5) (a), the holder of the coal business,

2a.

in the case of paragraph 1 (6), the person who fed the natural gas,

3.

other than the one who used the energy products.

In the case of point 1, the authorized warehor shall be entitled to discharge only in so far as the holder of the tax warehouse shall declare in writing his waiver of the tax relief claim in writing. Unofficial table of contents

Section 48 Tax relief in the case of mixtures of labelled with other gas oil

(1) A tax relief shall be granted on application for demonstrably taxed shares in mixtures of properly labelled gas oil and other gas oil, except for the amount according to the tax rate of § 2 (3) sentence 1 no. 1, if the mixtures

1.

in the case of flushing operations approved by the main customs office or in the case of accidental mixtures to be detected by the applicant, and

2.

demonstrably healed or supplied in accordance with § 2 para. 3 sentence 1 no. 1 of taxed gas oil.

This does not apply to the shares of mixtures which have been determined in the case of fuel controls in vehicles or propulsion systems. (2) The holder of the holding, which has been authorised by the main customs office for flushing, shall be entitled to discharge for the purpose of discharge. inadvertlable mixtures of the persons entitled to dispose Unofficial table of contents

Section 49 Tax relief for energy products used for heating or in beneficiary plants

(1) A tax relief shall be granted on application for gas oils which have been proven to be taxed in accordance with Article 2 (1) No. 4 up to the amount according to the tax rate of § 2 (3) sentence 1 no. 1, insofar as they have been proven to have been healed and a special (2) A tax relief shall be granted on application for liquid gases which have been proven to be taxed pursuant to § 2 para. 2 no. 2 up to the amount according to the rate of duty § 2 (3) sentence 1 no. 5, insofar as it has been proven to have been submitted for the purposes specified in section 2 (3) sentence 1 (2a) A tax relief shall be granted on application for energy products which have been proven to be taxed in accordance with Article 2 (1) (1) to (3) up to the amount in accordance with the tax rate laid down in Article 2 (3), first sentence, point 1 (b), insofar as they are to be used for commercial purposes. It has been shown to have been used for the purpose of the use of a heatened or to drive gas turbines and internal combustion engines in a beneficiary plant according to § The tax relief shall be granted only if the amount of the discharge is at least EUR 50 in the calendar year. (3) The discharge is entitled to discharge who has been using the energy products referred to in paragraph 1 or paragraph 2a or which has delivered the liquefied gases referred to in paragraph 2. Unofficial table of contents

§ 50 Tax relief for biofuels

(1) A tax relief shall be granted upon application to the debtor.

1.

for biofuels which have been proven to be taxed in accordance with Article 2 (1), unmixed with other energy products, other than biofuels or additives of heading No 3811 of the Combined Nomenclature,

2.

in the case of energy products which are taxed in accordance with Article 2 (1) and which are particularly eligible for biofuels referred to in paragraph 4 (3),

3.

in the case of energy products which are taxed in accordance with the principles of Article 2 (1) and which are particularly eligible for biofuels referred to in paragraph 4 (1) or (2), or which are verifiable,

4.

in the case of energy products taxed in accordance with Article 2 (2), which are or contain biogas (biomethane) produced by fermentation or synthetically produced from biomass and prepared for the quality of natural gas, provided that the produced energy is produced in such a way that: Biomethane meets the requirements for natural gas in accordance with the Regulation on the quality and the award of the qualities of fuels and fuels in the current version.

The tax relief shall be granted subject to paragraphs 2 and 3 to 31 December 2009. The amount of the tax relief is incurred at the time when the energy products are subject to tax in accordance with the tax rates of § 2 in person of the person entitled to discharge. In the cases of sentence 1, no. 1, 2 and 4, a tax relief shall be granted only to the extent that the energy products do not serve to fulfil obligations pursuant to section 37a (1) sentence 1 and 2 in conjunction with Section 37a (3) and (3a) of the Federal Immission Protection Act . A tax relief shall not be granted provided that the biofuel has previously received any other direct public support at home or abroad and that no countervailing or anti-dumping duties have been imposed. The Federal Ministry of Finance announces in the Federal Gazette the specific state subsidies within the meaning of sentence 5, which lead to an exclusion of the tax relief. Sentence 5 shall not apply to the quantities of energy products referred to therein from reference contracts which producers of biodiesel and debtors had concluded before 25 September 2008 and whose non-acceptance is also to be contractually agreed the financial burden imposed on the companies. In the case of the first sentence of the first and second sentence, a tax relief shall be granted only to the extent that the minimum proportion of biofuel referred to in Article 37a (3) sentence 3 of the Federal Immission Protection Act is exceeded. (2) By way of derogation from the second sentence of paragraph 1, the Tax relief referred to in the first sentence of the first sentence of paragraph 1 shall also be granted beyond 31 December 2009 until 31 December 2015. (3) The amount of the tax relief referred to in the first sentence of paragraph 1, points 1 and 4, shall be the amount of the tax on the share of biofuels No. The tax relief referred to in the first sentence of paragraph 1, points 2 and 3, shall be granted in the amount of the tax applicable to the share of biofuels which are particularly eligible for support. By way of derogation from the first sentence, only partial tax relief shall be granted for fatty acid methyl esters and vegetable oils, which have been taxed in accordance with the tax rates laid down in Article 2 (1) (4). This is

1.	for 1 000 l of fatty acid methyl ester
	by 31 December 2007	EUR 399,40,
	of 1 January 2008
	by 31 December 2008	EUR 336.40,
	of 1 January 2009
	by 31 December 2012	EUR 303,40,
	from 1 January 2013	21,40 EUR,
2.	for 1 000 l vegetable oil
	by 31 December 2007	EUR 470,40,
	of 1 January 2008
	by 31 December 2008	EUR 388.90,
	of 1 January 2009
	by 31 December 2012	EUR 304,90,
	from 1 January 2013	EUR 21.40.

In the case of biofuels other than those referred to in the second sentence of Article 2 (1) (4), the provisions of sentences 1 and 3 (1) shall apply mutagens to the extent to which they are not particularly eligible for biofuels referred to in paragraph 2. 4). (4) Biofuels which are particularly eligible are:

1.

synthetic hydrocarbons or synthetic hydrocarbon mixtures obtained by thermochemical conversion of biomass,

2.

alcohols obtained by biotechnological processes for the digestion of cellulose, or

3.

Energy products containing a bioethanol content of at least 70% by volume with respect to the bioethanol content.

(5) The tax relief shall not lead to overcompensation of the additional costs associated with the production of the biofuels referred to in the first sentence of the first sentence of paragraph 1 to 4; to this end, the Federal Ministry of Finance shall have the participation of: of the Federal Ministry of Food and Agriculture, the Federal Ministry for Economic Affairs and Energy and the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety to the Bundestag annually until 1 September a report on the Market launch of biofuels and the development of prices for biomass and To present crude oil and fuel prices and, in the case of over-compensation, to propose an adjustment of the tax treatment for biofuels in line with the trend in commodity prices to the market situation. These include the effects on climate and environment protection, the protection of natural resources, the external costs of the various fuels, security of supply and the implementation of a minimum proportion of biofuels and others. renewable fuels in accordance with Directive 2003 /30/EC of the European Parliament and of the Council of 8 May 2003 on the promotion of the use of biofuels or other renewable fuels in the transport sector (OJ L 327, 30.4.2003, p. EU No L 123 p. 42). For particularly eligible biofuels referred to in paragraph 4 (1) and (2), a comparison of these biofuels with comparable, non-eligible biofuels shall be carried out in order to establish over-compensation. Where biofuels are reintroduced into the market, the Federal Ministry of Finance, with the participation of the supreme federal authorities referred to in the first sentence, has to carry out an initial analysis of the additional costs in relation to the tax benefit. (6) Undertakings producing biofuels shall be obliged to keep the data necessary for the report referred to in the first sentence of paragraph 5 for a customs inspection and, on request, to submit the data to the main customs office. If they have an annual production capacity of at least 1 000 tonnes, they shall also be obliged to inform the competent authority within the meaning of Article 37d (1) of the Federal Immission Control Act by 31 March of each year. To report production capacity and the quantity of biofuels produced in the previous year. The principal customs office shall have the power to request the presentation of evidence for these purposes and to carry out any kind of review of the undertaking's accounts or any other checks it considers appropriate. § § 193 to 203 of the tax regulations apply accordingly. (7) In the event of disturbances of the German biofuel market or of the biofuel market in the European Union, which are caused by imports from third countries, the Federal Government to the Commission of the European Union to request the introduction of appropriate protective measures. Unofficial table of contents

§ 51 Tax relief for certain processes and procedures

(1) A tax relief shall be granted on application for energy products which have been verifiably taxed in accordance with Article 2 (1) (9) and (10), (3) sentence 1 or (4a), and

1.

by a company of the producing industry within the meaning of § 2 No. 3 of the Electricity Tax Act of 24 March 1999 (BGBl. 378, 2000 I p. 147), as last amended by Article 2 of the Law of 1 March 2011 (BGBl I). 282), as amended in each case

a)

for the manufacture of glass and glassware, ceramic products, ceramic wall and floor tiles and tiles, bricks and other construction ceramics, cement, lime and fired gypsum, products of concrete, cement and gypsum, ceramic-bound Abrasive materials, mineral insulating materials, asphalt, articles of graphite or other carbon, products of porous concrete products and mineral fertilizers for drying, burning, melting, heating, keeping warm, relaxing, tempering or sintering of the products referred to above or of the products to be produced pre-products used,

b)

for the production and processing of metals, as well as for the manufacture of metal products for the production of forging, press, drawing and stamping parts, rolled and powder-metallurgical products and surface finishing, and Heat treatment,

c)

for chemical reduction processes,

d)

at the same time, for heating purposes and for purposes other than heating or fuel,

2.

for thermal waste or exhaust air treatment

(1a) By way of derogation from paragraph 1, from 1 January 2009, the tax relief shall be EUR 61.35 for 1 000 litres of energy products which have been proven to be taxed pursuant to Article 2 (3), first sentence, point 1 (a). A further tax relief cannot be granted for these energy products. (2) The discharge authority is the person who has used the energy products. Unofficial table of contents

Section 52 Tax relief for ship and air transport

(1) A tax relief shall be granted on application for demonstrably taxed energy products which have been used for the purposes set out in Article 27. In the cases referred to in the first sentence of Article 27 (1) (1) and (2), the tax relief for energy products of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature shall be granted only if they are duly marked. (2) The discharge authority shall be the person who has used the energy products. Unofficial table of contents

Section 53 Tax relief for power generation in plants with an electrical nominal output of more than two megawatts

(1) A tax relief shall be granted on application for energy products which have been verifiably taxed in accordance with Article 2 (1) (9) and (10), (3), first sentence or (4a), and which are used to generate electricity in fixed installations with an electrical power supply Nominal output of more than two megawatts has been used. If the mechanical energy produced in the plant is used for other purposes in addition to power generation, a tax relief shall be granted only for the share of energy products covered by electricity generation. (2) Energy products shall apply only to: then as a power generation, as far as they participate directly in the energy conversion process in the power generation plant. Without prejudice to technical conversion losses, the total quantity of energy products used in the electricity generation process shall be capable of relieving the burden. In particular, the power generation process does not include:

1.

steam generators, in so far as their thermal energy (steam) does not serve to generate electricity,

2.

downstream exhaust air treatment plants,

3.

Additional furnaces, insofar as the resulting thermal energy is not used for power generation, but is coupled out in front of the heat engine, in particular a steam turbine or a Stirling engine.

Exhaust air treatment plants in the meaning of the third sentence of sentence 3 are, in particular, flue gas desulphurisation systems, flue gas desulphurisation systems and combinations thereof. (3) By way of derogation from paragraph 1, the tax relief shall be for verifiable proof pursuant to § 2 (3) sentence 1 (1) (a) taxed energy products 61.35 euro for 1 000 litres. A further tax relief cannot be granted for these energy products. (4) The discharge authority is the person who used the energy products to generate electricity. Unofficial table of contents

§ 53a Full tax relief for the coupled generation of power and heat

(1) Full tax relief shall be granted on application for energy products which have been demonstrably taxed in accordance with Article 2 (1) (9) and (10), (3), first sentence or (4a), and which are used for the coupled generation of power and heat in fixed installations. The tax relief shall be granted only if those installations are

1.

are highly efficient and

2.

to achieve a monthly or annual utilisation rate of at least 70 per cent.

Combined heat and power is highly efficient in the sense of the second sentence of the second sentence, if it is

1.

the criteria set out in Annex III to Directive 2004 /8/EC of the European Parliament and of the Council of 11 February 2004 on the promotion of cogeneration based on a useful heat demand in the internal energy market and amending the Directive 92 /42/EEC (OJ No. 34), as amended by Regulation (EC) No 219/2009 (OJ L 327, 27.12.2009, p. 109), as amended and amended, and

2.

the harmonised efficiency reference values of Commission Decision 2007 /74/EC of 21 December 2006 laying down harmonised efficiency reference values for the separate production of electricity and heat in application of Directive 2004 /8/EC of the European Parliament and of the Council (OJ 183), as amended in each case,

(2) The tax relief shall be subject to the provisions of Section 7 of the Income Tax Act, as amended by the Notice of 8. October 2009 (BGBl. I p. 3366, 3862), most recently by Article 3 of the Law of 8 May 2012 (BGBl. 1030), as amended, in the current version. The main components according to the first sentence are gas turbine, motor, steam generator, steam turbine, generator and control. If the main components of the plant are replaced by new main components, the time limit referred to in the first sentence shall be extended until the replacement of the newly inserted main components is complete, provided that the cost of the renewal is at least 50 (3) By way of derogation from paragraph 1, the tax relief for energy products taxed pursuant to Article 2 (3) (1) (1) (a) shall be 61.35 euro for 1 000 litres. A further tax relief cannot be granted for these energy products. (4) The discharge authority is the person who has used the energy products for the coupled generation of power and heat. (5) The tax relief according to the Paragraphs 1 and 3 shall be granted only for the month or year in which the conditions referred to in paragraphs 1 and 2 have been verifiably fulfilled. (6) The tax relief referred to in paragraphs 1 to 3 shall be granted in accordance with the conditions laid down and until the end of the period referred to in paragraph 1. the European Commission's state aid authorisation required for this purpose. The Federal Ministry of Finance will announce the end of the authorisation separately in the Federal Law Gazans. Unofficial table of contents

§ 53b Parents of tax relief for the coupled generation of power and heat

(1) A partial tax relief shall be granted on application for energy products which have been demonstrably taxed in accordance with Article 2 (1) (9) and (10), (3), first sentence or (4a), and which are used for the coupled generation of power and heat in fixed installations with a monthly or annual utilisation rate of at least 70 per cent. (2) The tax relief referred to in paragraph 1 shall be:

1.

for 1 000 litres of energy products taxed in accordance with Article 2 (3), first sentence, point 1 or point 3, EUR 40.35,

2.

for 1 000 kg pursuant to Article 2 (3), first sentence, point 2, energy products taxed at EUR 10.00,

3.

for 1 MWh pursuant to Article 2 (3), first sentence, point 4, taxed energy products 4,42 EUR,

4.

for 1 000 kg pursuant to Article 2 (3), first sentence, point 5, energy products taxed EUR 60,60.

A further tax relief cannot be granted for these energy products. (3) In the case referred to in paragraph 1, the energy products shall be provided by a producer of the manufacturing industry within the meaning of Section 2 (3) of the Electricity Tax Act or by a In the sense of Section 2 (5) of the Electricity Tax Act, companies in the agricultural and forestry sectors are healed for operational purposes, paragraph 2 shall apply with the proviso that the tax relief shall be

1.

energy products taxed for 1 GJ in accordance with Article 2 (1) (9), (10) or (4a), EUR 0,16,

2.

for 1 MWh pursuant to Article 2 (3), first sentence, point 4, EUR 4.96 taxed energy products,

(4) A partial tax relief shall be granted on application for energy products which have been verifiably taxed in accordance with Article 2 (1) (9) and (10), (3) sentence 1 or paragraph 4a, and which are used to drive gas turbines and Internal combustion engines in beneficiary plants for the coupled generation of power and heat in accordance with § 3 with a monthly or annual utilisation rate of at least 70 per cent. (5) The tax relief referred to in paragraph 4 shall be

1.

for 1 000 litres of energy products taxed in accordance with Article 2 (3), first sentence, point 1 or point 3, EUR 40.35,

2.

for 1 000 kg pursuant to Article 2 (3), first sentence, point 2, energy products taxed at EUR 10.00,

3.

for 1 MWh pursuant to Article 2 (3), first sentence, point 4, taxed energy products 4,42 EUR,

4.

for 1 000 kg pursuant to Article 2 (3), first sentence, point 5, energy products subject to taxation, EUR 19,60;

5.

for 1 GJ of energy products taxed in accordance with Article 2 (1) (9), (10) or (4a), EUR 0.16.

A further tax relief cannot be granted for these energy products. (6) The discharge authority is the person who has used the energy products for the coupled generation of power and heat. (7) The tax relief after the paragraphs 1 and 4 shall be granted only for the month or year in which the degree of use referred to therein has been verifiably achieved. (8) The tax relief referred to in paragraphs 1 and 4 shall be granted in accordance with and until the end of the necessary period of time for the discharge of the necessary Exemption indication to the European Commission pursuant to Regulation (EC) No 800/2008 . The Federal Ministry of Finance will announce the phase-out of the exemption panel separately in the Federal Law Gazans. Unofficial table of contents

Section 54 Tax relief for companies

(1) A tax relief shall be granted on application for energy products which have been demonstrably taxed in accordance with Article 2 (3), first sentence, number 1, 3 to 5 and which have been taxed by an undertaking of the manufacturing industry within the meaning of Section 2 (3) of the In accordance with Section 2 (5) of the Electricity Tax Act, electricity tax law or by a company of agriculture and forestry has been healed for operational purposes or has been used in beneficiary plants according to § 3. However, tax relief for energy products used for the production of heat shall be granted only to the extent that the heat produced is verifiably provided by an undertaking from the manufacturing sector or by a company of the country and (2) The tax relief shall be

1.	for 1 000 litres of energy products taxed in accordance with Article 2 (3), first sentence, point 1 or point 3	EUR 15.34,
2.	for 1 MWh pursuant to § 2 (3), first sentence, point 4, taxed energy products	EUR 1.38,
3.	for 1 000 kg in accordance with Article 2 (3), first sentence, point 5, energy products	15.15 EUR.

(3) A tax relief shall be granted only in so far as the amount of the relief referred to in paragraph 2 exceeds the amount of EUR 250 in the calendar year. (4) The discharge authority shall be the person who used the energy products. Unofficial table of contents

Section 55 Tax relief for companies in special cases

(1) A tax relief shall be granted on application for energy products which have been demonstrably taxed in accordance with Article 2 (3), first sentence, number 1, 3 to 5 and which have been taxed by a company of the producing industry within the meaning of § 2 No. 3 of the Electricity tax law has been healed for operational purposes or has been used in beneficiary plants according to § 3. However, tax relief for energy products used for the production of heat shall be granted only to the extent that the heat produced has been shown to have been used by a producer of the manufacturing industry. (1a) (omitted) (2) For a calendar year, the tax relief shall be 90 per cent of the tax share referred to in paragraph 3, but not more than 90 per cent of the amount by which the sum of the tax share referred to in paragraph 3 and the electricity tax in accordance with Article 10 (1) sentence 1 to 4 of the Current tax law in the calendar year the difference exceeds the difference between

1.

the employer's share of the pension insurance contributions, which is calculated for the enterprise if, in the calendar year for which the application is made (application year), the contribution rate in the general pension scheme is 20.3% and in the would have amounted to 26.9 per cent of the pension insurance scheme; and

2.

the employer's share of the pension insurance contributions, which is calculated for the company if, in the application year, the contribution rate in the general pension scheme is 19.5 per cent and in the pension insurance scheme 25.9 per cent would have been.

If the contribution rates in the pension scheme in the application year are lower than the rates of contribution referred to in the first sentence of sentence 1, the lower rates of contribution for the calculation of the employer's part in accordance with the first sentence of the first sentence are no. 2. (3) The tax share (paragraph 2)

1.	for 1 MWh pursuant to § 2 (3), first sentence, point 4, taxed energy products	EUR 2.28,
2.	for 1 000 kg in accordance with Article 2 (3), first sentence, point 5, energy products	EUR 19.89,
3.	for 1 000 litres of energy products taxed in accordance with Article 2 (3), first sentence, point 1 or point 3	EUR 5.11,

is reduced by EUR 750. (4) A tax relief pursuant to paragraphs 1 and 2 shall be granted if:

1.

the company provides evidence for the application year that it

a)

has operated an energy management system that meets the requirements of DIN EN ISO 50001, issue December 2011, or

b)

a registered organisation in accordance with Article 13 of Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation of organisations in a Community eco-management system and Audit and repeal of Regulation (EC) No 61/2001, as well as Commission Decisions 2001 /691/EC and 2006 /193/EC (OJ L 136, 31.3.2001, p. OJ L 342, 22.12.2009, p. 1), and

2.

the Federal Government

a)

noted that at least the target value for the application year provided for in paragraph 55 for the application year was achieved for a reduction in energy intensity; the determination is based on the report, which is an independent scientific institute within the framework of the monitoring according to the agreement between the government of the Federal Republic of Germany and the German economy to increase the energy efficiency of 1 August 2012 (BAnz AT 16.10.2012 B1), and

b)

has made the declaration referred to in point (a) in the Federal Law Gazan.

Small and medium-sized enterprises may, instead of the energy and environmental management systems referred to in point 1 of the first sentence, operate alternative systems for improving energy efficiency, which meet the requirements of DIN EN 16247-1, October 2012 edition, ; small and medium-sized enterprises are those within the meaning of Commission Recommendation 2003 /361/EC of 6 May 2003 on the definition of micro-enterprises and small and medium-sized enterprises (OJ L 327, 30.12.2003, p. 36), as amended. (5) The tax relief shall be granted by way of derogation from paragraph 4.

1.

for the application years 2013 and 2014, if the company proves that it has started in the application year or earlier, an energy management system as referred to in the first sentence of paragraph 4 (1) (a) or an environmental management system referred to in paragraph 4, first sentence, point 1 point (b),

2.

for the application year 2015, if:

a)

the enterprise proves that it has completed the introduction of an energy management system in accordance with paragraph 4, first sentence, point 1 (a) in the application year or earlier, or if the company proves that it is in the year 2015 or earlier as an organisation has been registered in accordance with Article 13 of Regulation (EC) No 1221/2009; and

b)

the conditions set out in point 2 of the first sentence of paragraph 4 are met.

In the case of small and medium-sized enterprises, the second sentence of paragraph 4 shall apply. (6) In the case of undertakings which are reestablished after 31 December 2013, paragraph 5 shall apply, provided that:

1.

to the place of the year 2013 the calendar year of the re-establishment and to the place of the years 2014 and 2015 the two years following the re-establishment shall be replaced as well as

2.

as from the application year 2015, the conditions set out in paragraph 4, first sentence, point 2, shall be met; paragraph 7 shall apply accordingly.

The date of the re-establishment shall be the date of the initial operation of the operation. Newly established companies are only those that are not by conversion in the sense of the Transformation Act of 28. October 1994 (BGBl. 3210; 1995 I p. 428), as last amended by Article 2 (48) of the Law of 22 December 2011 (BGBl I). (7) The Federal Government finds that the target value for a reduction in energy intensity provided for in § 55 for the year of application is not reached. , by way of derogation from the first sentence of paragraph 4, point 2 (a)

1.

60 per cent if the Federal Government has determined that the target value for a reduction in energy intensity, as provided for in § 55, has been reached at least 92 per cent,

2.

80 per cent if the Federal Government has determined that the target value for a reduction in energy intensity, as provided for in § 55, has been reached at least 96 per cent.

The determination as to whether the conditions set out in the first sentence of the first sentence of the first subparagraph or the second sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of point 2 (b) of the first sentence of the first sentence of the first sentence of paragraph 1 shall be The first subparagraph of paragraph 5 (1) and (2) (a) is to be provided by undertakings by:

1.

Environmental verifiers or environmental verifiers organisations that are in accordance with the Environmental Law in the version of the Notice of 4 September 2002 (BGBl. 3490), as last amended by Article 1 of the Law of 6 December 2011 (BGBl). 2509), which may be used as an environmental verifier in the version in force, in its respective area of approval, or

2.

Conformity assessment bodies accredited by the national accreditation body for the certification of energy management systems according to DIN EN ISO 50001.

(9) The tax relief referred to in paragraphs 1 and 2 shall be granted on the basis of and until the date on which the European Commission is required to grant state aid or the exemption indication required for that purpose in the case of the Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring the compatibility of certain categories of aid with the common market in application of Articles 87 and 88 of the EC Treaty (general Block exemption regulation; OJ L 327, 31.12.2003 3), as amended. The end of the approval or the exemption indication will be announced separately by the Federal Ministry of Finance in the Bundesgesetzblatt. (10) The company of the manufacturing industry, which is responsible for the energy products, is entitled to discharge has been used.

Footnote

(+ + + Note: determination in accordance with § 55 (4) sentence 1 no. 2 (a) and (c) b for the application year 2015 met on 21.1.2015, cf. Bek. v. 21.1.2015 I 26 + + +) Unofficial table of contents

Section 56 Tax relief for local public transport

(1) A tax relief shall be granted on request for petrol pursuant to § 2 (1) (1), gas oils according to § 2 (1) No. 4, natural gas, liquefied gases and gaseous hydrocarbons, as well as energy products equivalent to them according to § 2 (4), which are verifiably based on the following: § 2 (1), (1), (4) or (2) have been taxed and the

1.

in the generally accessible transport of persons, with the exception of cable cars or cable cars, or

2.

in motor vehicles, in the approved scheduled services in accordance with § § 42 and 43 of the Passenger Transport Act, as amended by the Notice of 8 August 1990 (BGBl. 1690), as last amended by Article 2 (7) of the Law of 7 July 2005 (BGBl I). I p. 1954), as amended, or

3.

in motor vehicles, in accordance with Section 1 (4) (d), (g) and (i) of the Exemption Regulation of 30 August 1962 (BGBl. 601), as last amended by Article 1 of the Regulation of 30 June 1989 (BGBl I). 1273), as amended in each case

have been used where, in the majority of transport cases, the total travel distance of a transport vehicle does not exceed 50 kilometres or the total travel time is less than one hour. Sentence 1 shall not apply to the tax in accordance with § 21. The provisions of the first sentence shall not apply to the extent to which the energy products are subject to a full tax relief pursuant to § 50. The tax relief shall be granted only for energy products or the share of energy products as set out in the first sentence of the first sentence of Article 1 (1) (2). (2) The tax relief shall be

1.	for 1 000 l of gasoline according to § 2 para. 1 no. 1 or 1 000 l gas oils according to § 2 para. 1 no. 4	EUR 54.02,
2.	for 1 000 kg liquefied gases according to § 2 para. 2 No. 2 to 31 December 2018	EUR 13.37,
3.	for 1 MWh natural gas or 1 MWh gaseous hydrocarbons according to § 2 para. 2 No. 1 to 31 December 2018	EUR 1.00.

Sentence 1 shall apply to energy products in accordance with Article 2 (4). (3) A tax relief shall be granted only if the amount of the relief referred to in paragraph 2 is at least 50 euros in the calendar year. (4) The discharge authority shall be entitled to discharge the energy products has been used. Unofficial table of contents

Section 57 Tax relief for farms and forestry

(1) A tax relief shall be granted on request for energy products which have been taxed in accordance with Article 2 (1) (4) and which are used in the agricultural and forestry industries to operate

1.

Ackerleppers,

2.

Fixed or movable working machines and engines, or

3.

Special vehicles

have been used in the execution of works for the production of plant or animal products by soil management or by livestock farming associated with soil management. In so far as the energy products have been used for the execution of forestry work, a tax relief shall be granted where and in so far as it is subject to the conditions laid down in Commission Regulation (EC) No 1998/2006 of 15 December 2006 2006 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid (OJ L 327, 28.8.2006, p. OJ L 379, 28.12.2006, p. 5). A tax relief shall also be granted, by way of derogation from the first sentence, if gas oils in establishments of the beekeeping sector have been used for the operation of other vehicles other than those listed there. A tax relief shall be granted each year for a maximum of 15 litres of gas oil per bee population. (2) Agriculture and forestry holdings referred to in paragraph 1 are

1.

undertakings which obtain plant or animal products by means of soil management or by means of soil management; and

a)

from which natural persons obtain income pursuant to section 13 (1) (1) of the Income Tax Act, or

b)

the holder of which is a non-fierce personal association, a legal person under private law or a Hauberg, Forest, Forest, Forest or Laub cooperative or a similar real community within the meaning of Section 13 (1) (4) of the Income Tax Act and where, in the case of the production of animal products, the animal husbandry associated with the management of the soil is subject to the limits of Section 51 of the Evaluation Act as amended by the Notice of 1 February 1991 (BGBl. 230), as last amended by Article 14 of the Law of 20 December 2001 (BGBl I). 3794), as amended, does not exceed the current version, or

c)

the holder of which is a body, association of persons or property, which pursues exclusively and directly ecclesiastic, charitable or charitable purposes,

2.

Impies from which natural persons obtain income pursuant to Section 13 (1) (2) of the Income Tax Act or whose proprietor is a non-legal persons association or a legal person under private law,

3.

Hikers and pond economies,

4.

Levies for the irrigation and drainage of agricultural and forestry land,

5.

Holdings, in particular pay holdings, holdings of cooperatives and machinery communities, water and floor associations and participant communities, as amended by the Law on Land Unification, as amended by the Federal Law Gazette of 16 March 1976 (BGBl. 546), as last amended by Article 2 (23) of the Law of 12 August 2005 (BGBl I). 2354), in so far as they carry out, for the operations referred to in points 1 to 3, work on the production of plant or animal products by soil management or by livestock farming.

(3) Machines and vehicles used in agricultural and forestry holdings and in accordance with their design and devices for use in agriculture and forestry shall be considered as working machines or special vehicles referred to in the first sentence of paragraph 1 (1) (2) and (3). (4) To carry out work on the production of plant or animal products by soil management or by means of soil management, shall also apply to:

1.

the transport of agricultural and forestry products or products derived from agricultural and forestry holdings in establishments in agriculture and forestry by the holding itself or by other farms in the agricultural and forestry sectors,

2.

the implementation of the reporting of land, which is part of an already existing agricultural and forestry sector,

3.

the maintenance of economic paths owned by the owner of a farm, forestry and forestry,

4.

the transport of bee colonies to the costumes and homelds, as well as trips to the bees.

(5) The tax relief shall be

1.		for 1 000 l gas oils according to § 2 para. 1 no. 4	EUR 214.80,
2.		for 1 000 litres of biofuels
	a)	in accordance with § 50 (3) sentence 3, point 1
		by 31 December 2007	EUR 90.00,
		of 1 January 2008
		by 31 December 2008	EUR 150.00,
		of 1 January 2009
		by 31 December 2009	EUR 182,92,
		of 1 January 2010
		by 31 December 2012	EUR 185,96
		from 1 January 2013	EUR 450,33,
	b)	in accordance with § 50 (3) sentence 3, point 2
		by 31 December 2007	23,52 EUR,
		of 1 January 2008
		by 31 December 2008	100,00 EUR,
		of 1 January 2009
		by 31 December 2009	EUR 180.00,
		of 1 January 2010
		by 31 December 2012	EUR 184,55,
		from 1 January 2013	EUR 450.00,

in each case unmixed with other energy products, with the exception of biofuels or additives of heading No 3811 of the Combined Nomenclature. (6) (omitted) (7) A tax relief shall be granted only if the amount of the relief referred to in paragraphs 5 and 5 is 6 shall be at least 50 euros in the calendar year. (8)

1.

in the case referred to in paragraph 5 (1), the agricultural and forestry operations referred to in paragraph 2 (1) to (4), which has been used by the gas oils. In this case, gas oils used by the establishments referred to in paragraph 2 (5) for the purposes of carrying out the work referred to in the first sentence of paragraph 1 for an operation of the agricultural and forestry industries referred to in paragraph 2 (1) to (4) shall be considered to be the operation of the country and the forestry sector, and Forestry for which the work has been carried out,

2.

in the case referred to in paragraph 5 (2), the agricultural and forestry operations referred to in paragraph 2, which used the biofuels.

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§ 58 (omitted)

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Section 59 Tax relief for diplomate-gasoline and diesel fuel

Under the conditions of reciprocity, the services and persons referred to in paragraph 2 shall be remunerated at the request of the tax on petrol and diesel fuel which they use as fuel for the operation of their motor vehicles from the public sector. (2) Beneficiaries within the meaning of paragraph 1 are:

1.

Diplomatic and consular representations in the Federal Republic of Germany, with the exception of electoral consulates,

2.

the heads of the representations referred to in point 1, their diplomatic members, consular officers, members of their administrative and technical staff and their service staff, and the members of the family of such persons. For the purposes of this provision, family members shall be the spouse or partner, the unmarried or the non-life-partnership children and the parents, if they are economically dependent on them and in their Budget live.

(3) Not favoured

1.

German or such stateless persons and non-nationals who have had their permanent residence within the scope of this Act before they belong to the persons referred to in paragraph 2 (2),

2.

Persons engaged in a private activity within the scope of this Act.

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§ 60 Tax relief in case of default

(1) A tax relief shall be granted at the request of the seller of energy products which have been proven to be taxed in accordance with Article 2 (1) No. 1 to (4) for the tax contained in the selling price which, in the case of the consignee, fails due to insolvency, if:

1.

the amount of the tax on the occurrence of the insolvency exceeds EUR 5,000,

2.

there is no evidence that the insolvency has been brought about in agreement with the seller,

3.

the payment default was not to be avoided in spite of the agreed retention of title, the ongoing monitoring of the external stands, the timely reminder in the event of late payment in the event of a deadline for payment and the judicial prosecution of the claim,

4.

the seller and the consignee are not economically connected; they shall also be deemed to be associated if they are the partners or members of the same undertaking or of their members within the meaning of section 15 of the tax code, or if the seller or the person concerned is the seller, or Consignee of the management of the business of the other.

(2) The tax relief shall be subject to a written request for written application by the end of the year following the year in which the recipient of the goods was incapable of insolvency. The application shall be accompanied by:

1.

Documents relating to the nature, origin and control of the mineral oil,

2.

proof of the sale to the consignee,

3.

Proof of the insolvency of the recipient of the goods.

(3) The control relief is carried out under the resolving condition of a subsequent performance of the goods receiver. The Seller shall immediately notify the principal customs office of subsequent services of the recipient of the goods. If the performance does not result in the seller's claim to be extinguished, the refund or compensation shall be reduced by the part of the partial performance which corresponds to the tax share in the failed claim. The main customs office may order the seller to depart his claim against the recipient of the goods at the level of the amount of tax which has failed to be sent to the Federal Republic of Germany (Federal Finance Administration).

Chapter 6
Final provisions

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Section 61 Tax supervision

(1) The tax supervision within the meaning of § 209 of the Tax Code shall be subject to:

1.

who manufactures energy products, spends, distributes, characterizes, conveys or uses energy products in the tax territory,

2.

Who acts as an agent in accordance with section 18 (3).

(2) The public authorities shall be entitled to take samples from motor vehicle tanks or other containers free of charge in public transport at any time, in the premises and on the premises of the holding during business and working hours. For sampling, the public officials shall be allowed to stop vehicles. On request, the persons concerned shall identify the origin of the energy product and provide the necessary assistance in the sampling. Unofficial table of contents

Section 62 Tax officers, tax aid workers

(1) In order to fulfil his tax obligations, the taxable person may serve persons who do not belong to the establishment or to the undertaking (tax manager). The appointment of the tax manager becomes effective only after the main customs office has agreed. (2) At the request of the taxable person, the main customs office can be persons who are not affected by the taxation themselves, as tax aid workers order. They may only be entrusted with the task of establishing facts that can be significant in terms of taxation. Unofficial table of contents

§ 63 Business Statistics

(1) According to the Federal Ministry of Finance, the main offices for statistical purposes are responsible for surveys and share the results with the Federal Statistical Office for evaluation. (2) The federal financial authorities can also already Data prepared by the Federal Statistical Office for presentation and publication for general purposes. Unofficial table of contents

Section 64 Penbual provisions

Contrary to the provisions of Section 381 (1) (1) of the Tax Code, those who are intentional or reckless

1.

Contrary to Article 3 (5), a beneficiary does not report correctly or in a timely manner,

2.

Contrary to § 9 (1a), § 15 (3), § 18 (3) sentence 1 or 6 sentence 1, in connection with § 34 or § 40 paragraph 1, or § 23 (4) sentence 1, an advertisement is not reimbursed, not correct, not complete or not reimbursed in due time,

3.

Contrary to § 10 (3), § 11 (3) or § 13 (3), energy products shall not be received or not received in due time, shall not be taken on in time, shall not be transported in time or shall not be carried out in time, or shall not be

4.

, contrary to § 31 (3) or § 38 (3), a notification is not issued, not correct or not in good time, or

5.

Contrary to § 61 (2) sentence 3, it is not correct, not correct or not in good time, does not make an indication, not correct, not complete or not in time, or not, not correct, not complete or not provided in good time.

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§ 65 Ensure

(1) Can be secured

1.

energy products for which a tax pursuant to section 21 (1) has been created,

2.

energy products from which authorised labelling substances have been wrongly removed or in which they have been adversely affected,

3.

energy products containing, contrary to a prohibition laid down in accordance with Article 66 (1) (12), authorised labelling substances or other red-colouring substances.

(2) Energy products which an office-holder may find in quantities and circumstances which indicate a commercial purpose, and for which proof cannot be provided that:

1.

are in the tax-enforcement process, or

2.

have been properly taxed in the tax area or are declared to be properly taxed,

(3) § § 215 and 216 of the Tax Code shall apply mutatily. Unofficial table of contents

§ 66 Authorisations

(1) The Federal Ministry of Finance is authorized to implement this Act by means of a legal regulation without the consent of the Federal Council

1.

to re-determine the version of the Combined Nomenclature to be applied in accordance with Article 1a, first sentence, point 2, and to adapt the text of that Act and of the implementing regulations of the amended nomenclature, in so far as tax changes do not apply to this ,

1a.

to adapt the text of this Act to amended versions or recasting of the Code, in so far as tax changes do not result from this,

2.

, in agreement with the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, to ensure that the main administrative offices can grant a tax benefit or a tax relief for energy products in the administrative environment, pilot projects will be used for the technological development of more environmentally friendly products or in relation to fuels from renewable raw materials;

3.

, in order to simplify procedures, to avoid undue economic burdens and to ensure the uniformity of taxation and tax revenue, provisions relating to § § 1 to 3a, in particular

a)

to determine the terms of § § 1 to 2 in more detail and to enact provisions relating to the tax bases referred to in § 1a,

b)

for energy products in accordance with Article 1 (3), having regard to the differences in heating value by way of derogation from Article 2 (4), specific tax rates shall be fixed,

c)

To determine the terms of § 3 in more detail, to specify specifications for the determination of the monthly or annual use degree, to define the combined heat and power coupling process as well as to the obligation to notify and to provide the operators of plants according to § 3 obligations for the detection of the to impose conditions on those conditions,

d)

To determine closer to the other beneficiary installations in accordance with Section 3a and to impose obligations on operators of such installations for the purposes of proof of the conditions laid down therein,

4.

, in order to simplify procedures, to avoid undue economic burdens and to ensure the regularity of taxation and tax revenue, to adopt provisions relating to § § 4 to 9, in particular:

a)

the permit and the tax warehousing procedure to be laid down in more detail,

b)

to rewrite the warehousing and manufacturing operations, and to determine which spaces, areas, installations and operating parts are to be included in the tax warehouse,

c)

for the storage of energy products under suspension of excise duty in a free zone, by way of derogation from § 7, lower requirements if this is necessary because of the special conditions in the free zone and if the control concerns are secured ,

d)

impose special obligations on the manufacturer for the manufacture of energy products outside a manufacturing plant;

5.

, in order to simplify procedures, to avoid undue economic burdens and to ensure the regularity of taxation and tax revenue, to adopt provisions relating to § § 9a to 14, and in particular:

a)

to regulate the authorisation procedure and the procedure for the treatment of energy products as a registered recipient,

b)

to regulate the authorisation procedure and the procedure for the shipment of energy products by registered consignor in more detail, and to allow them to be allowed to be sent from the place of importation only if tax matters are not in conflict with them,

c)

the procedure for the transport of energy products under suspension of excise duty, taking into account Articles 21 to 31 of the system directive and the regulations adopted for that purpose, and the procedure for the transmission of electronic energy products to regulate the administrative document and the necessary data exchange, and in so doing to regulate the procedure by way of derogation from § 9d, and to allow simplifications for carriage under tax suspension in the tax area,

d)

for the implementation of Article 13 of the System Directive, the procedure for the provision, transport and supply of energy products with a certificate of exemption should be laid down in more detail and, in the case of transport operations in the tax area, instead of exemption certificate to provide for other documents,

e)

to allow holders of tax warehouses and registered recipients to include energy products solely by taking possession of the tax warehouse or holding the holding,

6.

, in order to simplify procedures, to avoid undue economic burdens and to ensure the regularity of taxation and tax revenue, to adopt provisions relating to § § 15 to 19b, in particular:

a)

to regulate the procedure for the introduction of energy products for commercial purposes in more detail;

b)

to identify the terms of the main and reserve containers,

c)

to regulate the procedure of mail order trade,

d)

the application of the customs rules (§ 19b (3)),

7.

, in order to simplify procedures, to avoid undue economic burdens and to ensure the regularity of taxation and tax revenue, to adopt provisions relating to § § 20 to 23, in particular:

a)

to identify the terms of § 23,

b)

to lay down more detailed information on the obligation to notify pursuant to Article 23 (4) and to provide for special obligations for persons who are subject to the notification;

8.

, in order to simplify procedures, to avoid undue economic burdens and to ensure the regularity of taxation and tax revenue, to adopt provisions relating to sections 24 to 30 of this Regulation, in particular:

a)

determine the conditions for the exemptions, including the terms, and the authorisation procedure and the tax exemption procedure, as well as the obligations for the supply, reference, storage and use of the energy products,

b)

the use, distribution, transfer and export from the tax territory of non-taxable energy products to be permitted in general, without a formal individual permit,

c)

to allow energy products which have taken possession of the holder of the authorisation to be included in the holding;

d)

determine the parts of the holding in which, in accordance with Article 26, energy products can be used for the maintenance of the holding tax-free,

e)

limit the tax-free use of the area of inland waters in accordance with Article 27 (1) of this Regulation;

f)

provision should be made for holders of authorisations who use energy products for the purposes of Article 27 (1) to use these energy products for non-tax-free purposes with the proviso that they are subject to a tax on the basis of the applicable tax rate; § 2 shall be established and the necessary procedures, including the tax collection procedure, shall be laid down;

g)

limit the tax-free use in accordance with § 27 (2) (2) and (3) and (3) to establishments which have been approved by authorities which are to be specified in more detail, and the tax-free use in accordance with section 27 (3) also for other than those referred to in Article 27 (2) energy products,

9.

, in order to simplify procedures, to avoid undue economic burdens and to ensure the uniformity of taxation and tax revenue, provisions relating to Articles 31 to 37, in particular:

a)

to regulate the authorisation procedure for coal undertakings and coal suppliers and the obligation to declare them pursuant to Article 31 (3) in more detail and to provide for special obligations for the owners of coal undertakings and coal suppliers,

b)

the appropriate application of the rules applicable to the movement of coal into the tax area and the procedures to be followed,

c)

the appropriate application of the rules applicable to the importation of coal into the tax territory and the procedures to be applied,

d)

determine the conditions for the tax-free use, including the terms, and to regulate the authorisation procedure and the tax-free use procedure, and in doing so, obligations for the supply, the reference, the storage and the the use of coal,

e)

to allow the use of tax-free coal in general, without a formal individual permit,

f)

determine the parts of the holding in which, in accordance with Article 37 (2), first sentence, no. 2, coal can be used for the maintenance of the holding tax-free,

10.

, in order to simplify procedures, to avoid undue economic burdens and to ensure the regularity of taxation and tax revenue, to adopt provisions relating to § § 38 to 44, in particular:

a)

to regulate further the notification requirement in accordance with section 38 (3) and to provide for special obligations for those who are subject to registration;

b)

the appropriate application of the rules applicable to the movement of natural gas into the tax area and the procedures to be followed,

c)

the appropriate application of the rules applicable to the non-piecemeed import of natural gas into the tax area and the procedures to be followed,

d)

determine the conditions for tax exemptions, including the terms, and to regulate the authorisation procedure and the tax exemption procedure, taking into account the obligations for the supply, the reference, storage and use of the tax exemption natural gas,

e)

to allow the use, distribution, transfer and export from the tax territory of tax-free natural gas in general, without a formal individual permit,

f)

determine the parts of the holding in which natural gas can be used for the maintenance of the holding in accordance with section 44 (2) of the natural gas system,

11.

, in order to simplify procedures, to avoid undue economic burdens and to ensure the regularity of taxation and tax revenue, to adopt provisions relating to § § 45 to 60, and in particular to

a)

determine the conditions for the granting of tax relief, including the concepts, and to regulate the tax relief procedure, as well as rules on the information and evidence required for the purposes of tax relief , including their storage,

b)

to determine that the right to tax relief is to be asserted within certain time limits,

c)

by way of derogation from Article 52 (1), second sentence, for individual cases to be specified in more detail, provision should also be made for a discharge facility for non-labelled energy products;

d)

In order to determine the electrical nominal power, to define the power generation process and to determine the main components of the power generating system (§ 53), and to identify the parties involved in the operation of such installations, to demonstrate the to impose conditions on those conditions,

e)

, in agreement with the Federal Ministry of Food and Agriculture, on § 57 more detailed information on the nature of the beneficiaries ' work, the vehicles and machinery and the delimitation of the circle of the beneficiaries,

f)

by way of derogation from Article 59 (1), to determine that the tax relief is granted to the supplier of the energy products, and to regulate the procedure required for that purpose,

g)

To determine the determination of the high-efficiency criteria, depreciation criteria, the calculation and verification of the degree of use and the main components of the combined heat and power plant (§ 53a), and the operation of such plants to impose the obligations on the parties concerned to demonstrate the conditions laid down therein;

h)

To determine the details of the calculation and proof of the degree of use and the main components of the combined heat and power plant as well as to the operational heating (§ 53b) and to carry out the duties of the parties involved in the operation of such installations to demonstrate the to impose conditions on those conditions,

11a.

in agreement with the Federal Ministry of Food and Agriculture, the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, the Federal Ministry of Transport and Digital Infrastructure and the Federal Ministry for Economic Affairs and Energy provisions on § 50 to be adopted and thereby

a)

require that for biofuels, a discharge in accordance with § 50 can only be used if, in the production of the biomass used, certain environmental and social requirements for a sustainable production of the biomass can be proven. biomass, as well as the protection of natural habitats, and if the biofuel has a certain reduction in greenhouse gas emissions,

b)

to define the requirements referred to in (a),

c)

to determine, in the light of technical developments, also by way of derogation from the first sentence of Article 1a (13a), energy products as biofuels or to determine, by way of derogation from paragraph 1 (a) (1) (13a), that certain energy products are not, or are no longer fully considered to be biofuels,

d)

to identify the particularly eligible biofuels referred to in Article 50 (4);

e)

also, by way of derogation from § 50 (4), other than the energy products referred to therein as being particularly eligible for biofuels, provided that they have a high CO2 reduction potential and, in the course of their production, on a wider scale. biogenic raw materials base can be used as compared to conventional biofuels,

11b.

, in agreement with the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, to lay down more detailed provisions for the implementation of Section 50 and of the legal regulations based on paragraph 11a, in particular the necessary provisions for the implementation of the provisions of Section 50, to lay down detailed rules for the verification and monitoring of compliance with the requirements for biofuels and for the sampling required for this purpose;

12.

to ensure the regularity of taxation and of the tax revenue arrangements for the labelling of energy products and the handling of labelled energy products, and to simplify the procedure in certain cases rules that labelled energy products may be carried, held, delivered or used as fuel,

13.

in order to ensure the uniformity of taxation and to avoid distortion of competition, it is necessary to determine that energy products must meet certain chemical and technical requirements if they are not the highest possible tax rates are taxed, and that, for tax purposes, energy products and additives must be examined and measured according to certain procedures,

14.

(i) the adoption of procedural rules for the establishment and collection of the tax, in particular on the tax declaration, on the calculation and payment of the tax, and on the calculation and fixing of the monthly advances,

15.

to identify the conditions for a security performance and to regulate the security performance, provided that the performance of a security is provided for in that law,

16.

to ensure the uniformity of taxation and tax revenue, to ensure that energy products are treated, designated, stored, dispatched, transported or used in a specific way and that energy products are used in the handling of energy products special obligations to be fulfilled,

17.

in order to ensure the uniformity of taxation and tax revenue, it must be determined that when energy products are mixed subject to different tax rates or for which a tax relief pursuant to section 50 is granted, before delivery in the main and reserve containers of engines in the person of the mixing end to form a tax and to regulate the procedure of the tax collection,

18.

Provisions to be adopted for the implementation of the tax exemptions

a)

Article XI of the Convention of 19 June 1951 between the parties to the North Atlantic Treaty on the legal status of their troops (BGBl. 1183, 1190), as amended, and Articles 65 to 67 of the Additional Agreement of 3 August 1959 to the Convention of 19 June 1951 between the parties to the North Atlantic Treaty concerning the legal status of their troops with regard to: the foreign troops stationed in the Federal Republic of Germany (BGBl. 1961 II, p. 1183, 1218), as amended,

b)

Article 15 of the Convention of 13 March 1967 between the Federal Republic of Germany and the Supreme Headquarters of the Allied Powers, Europe, on the special conditions for the establishment and operation of international military military Main neighbourhoods in the Federal Republic of Germany (BGBl. 1969 II p. 1997, 2009), as amended and

c)

Articles III to V of the Agreement between the Federal Republic of Germany and the United States of America of 15 June The Court held that, in October 1954, the Federal Republic of Germany had granted tax advantages in respect of the expenditure incurred by the United States in the interest of the common defence (BGBl. 821, 823), as amended in each case.

In doing so, it may be necessary to arrange for the tax to be incurred in the event of abuse for all parties involved and for the supply of taxed energy products to be reimbursed or reimbursed to the supplier for the tax paid,

19.

in the case of the import tax exemption for energy products, insofar as this does not result in unreasonable tax advantages, under the conditions under which they are subject to the conditions laid down in Council Regulation (EC) No 1186/2009 of 16 November 2009 on the Community system of exemption from customs duties (OJ L 327 23), as amended and other legislation adopted by the European Communities or the European Union, can be exempted from customs duty, and to adopt and adopt the necessary measures to: to order the tax revenue to be subject to tax fraud for all those involved in the abuse,

20.

In order to facilitate and simplify the automated taxation procedure, it is necessary to provide for the transmission of tax returns, tax declarations or other data required for the taxing procedure by remote data transmission and, in particular,

a)

the conditions for the application of the procedure;

b)

the details of the form, content, processing and securing of the data to be transmitted,

c)

the way in which the data are transmitted,

d)

responsibility for the receipt of the data to be transmitted,

e)

the obligations of third parties and their liability in respect of taxes or tax advantages, which are shortened or obtained on the basis of incorrect collection, processing or transmission of the data;

f)

the scope and form of the special declaration requirements of the declarant or taxable person required for this procedure

as well as

g)

in consultation with the Federal Ministry of the Interior, in place of the qualified electronic signature, another secure procedure ensuring the authenticity and integrity of the electronic document transmitted; and

h)

Exceptions to the obligation to use a qualified electronic signature or other safe procedure referred to in point (g)

. For the purpose of regulating the transmission of data, reference may be made in the legal regulation to publications of expert bodies, including the date of publication, the reference source and a body at which the publication is published. archived in a secure way.

(2) The Federal Ministry of Finance is hereby authorized to conclude agreements with other Member States which shall:

1.

for all or some of the energy products referred to in Article 4, in so far as they are not covered by Article 2 (1) (1) to (5) and (8), the control measures applicable to the monitoring of excise duty on intra-Community transport of energy products shall be suspended in whole or in part,

2.

for frequent and recurrent cases of transport of energy products of free movement in transit through the territory of another Member State, procedural simplifications in the control measures applicable to the excise duty on the to monitor the intra-Community transport of energy products;

3.

for frequent and regular transport of energy products in a tax-suspension procedure between the territories of two or more Member States, simplified procedures shall be established,

4.

Simplified procedures for the transport of energy products in fixed pipelines shall be established in a tax-suspension procedure between the territories of two or more Member States,

5.

a guarantee shall be waived in a method of suspension of excise duty in the case of transport of energy products by sea, or by means of fixed pipelines between the territories of two or more Member States.

(3) Legal regulations adopted on the basis of the authorisations contained in this Act may refer to publications of expert bodies, including the date of publication, the reference source and a body. (4) The Federal Ministry of Finance shall adopt the general administrative provisions for the implementation of this Act and of the provisions adopted pursuant to this Act. Legal regulations. Unofficial table of contents

§ 66a Fees and deposits; Regulation empowerment

(1) For official acts based on legal orders on the basis of Section 66 (1) (11a) (a), which are related to the recognition of systems or with the recognition and supervision of an independent control body, (2) The Federal Ministry of Finance is authorized, in agreement with the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, and the Federal Ministry for Economic Cooperation and Development (BMWB), to cover the administrative costs of the project. Nutrition and agriculture through legal regulation without the consent of the Federal Council to determine the chargeable facts and the rates, and to provide fixed rates, including in the form of time fees or framework rates. In the legal regulation, the reimbursement of expenses may also be regulated by way of derogation from the Administrative Costing Act. Unofficial table of contents

§ 66b authorization to § 55 (4), (5) and (8)

(1) The Federal Ministry for Economic Affairs and Energy is authorized, in agreement with the Federal Ministry of Finance and the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, by means of a legal regulation without the consent of the Federal Ministry of Finance and Energy. Federal Council by the Federal Office for Economic Affairs and Export Control, the National Accreditation Body and the Admissions Office pursuant to Section 28 of the Environmental Law Act to adopt implementing provisions to § 55 (4), (5) and (8). (2) By The legal regulation referred to in paragraph 1 may be regulated,

1.

that small and medium-sized enterprises can also operate other alternative systems with fixed components to improve energy efficiency than the alternative systems referred to in Article 55 (4), second sentence,

2.

which systems which have already been standardised or which have been specified in other ways can be operated as systems within the meaning of point 1;

3.

what requirements are placed on the content of systems which have not yet been standardized or otherwise specified in accordance with point 1, with the proviso that recognition of these systems or of the standardised specifications for such systems shall be subject to the following conditions: systems must be carried out by one of the bodies referred to in paragraph 1, and

4.

the compliance with the requirements of section 55 (4) (1) (1) and (5) (1) (1) and (2) (a) and, where appropriate, compliance with the requirements of the legal regulation referred to in points 1 to 3 by the bodies referred to in Article 55 (8) shall be demonstrated.

(3) Rules referred to in paragraph 2 (4) shall include in particular:

1.

guidelines for the verification by the bodies referred to in Article 55 (8),

2.

the requirements for the accreditation or approval of the bodies referred to in Article 55 (8) and provisions for their supervision, including required information, classification and voting rights, insofar as they are not already covered by the existing Accreditation and authorisation schemes are covered, and

3.

the powers of the bodies referred to in Article 55 (8) to enter, during the period of operation, commercial, operational and storage spaces and means of transport, to the extent that this is necessary for supervision or control.

Unofficial table of contents

Section 67 Application requirements

(1) A tax relief shall be granted on request for natural gas which has been verifiably taxed pursuant to § 3 (1) (2) or § 3 (2) (2) (3) (a) of the Mineral Oil Tax Act as amended on 31 July 2006 and which is due on 1 August 2006, 0 Clock, located on the line network. The tax relief claim will be generated on 1 August 2006. The discharge authority shall be entitled to be the owner of the natural gas at that time. The person entitled to discharge must apply for the tax relief with a notification in accordance with officially prescribed form and make all the information necessary for the assessment of the discharge and the amount of the discharge to be given by the person responsible for the discharge. (2) For installations pursuant to § 3 (1) sentence 1, no. 2, which have been put into service for the first time before 1 August 2006, § 3 para. 4 and for coal companies which have been opened before 1 August 2006, § 31 para. 3 applies accordingly. (3) According to § 6 Paragraph 2, Section 7 (2), § 7a (2) and Article 15 (3) of the Mineral Oil Tax Act, in force on 31 July 2006. Pursuant to Section 6 (3), Section 7 (2) or (4) or § 11 (4) of this Act, permission shall continue to be granted until 31 December 2006. (4) According to § 12 of the Mineral Oil Tax Act, in the version in force on 31 July 2006 shall be deemed to have been granted until 31 December 2006 as granted pursuant to Section 24 (2) or § 44 (1) of this Act, with the proviso that the provisions of Sections 30 and 44 (4) shall apply if the energy products are for other than those in the § § § § § § § § § § § § 44 (1) (5) By way of derogation from § 27 (1) sentence 2 may be used. Energy products of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature until 30 April 2007 also not marked tax-free for the purposes referred to in Article 27 (1) sentence 1. (6) To 31. October 2006, the untaxed purchase of coal pursuant to section 31 (4) and the tax-free use of coal pursuant to § 37 para. 2 no. 2, 3 and 4 are generally permitted. (7) By way of derogation from § 32 (1) and Article 36 (1), no tax is incurred on 1 August 2006, 0 (8) As far as in the calendar year 2007, a tax relief claim pursuant to § 55 for heavy oils pursuant to § 2 (3) sentence 1 (1) or (3) of this Regulation is applicable. , the time limit for this right shall begin with the expiry of 31 December 2008. Application deadlines in a Regulation issued pursuant to Section 66 (1) (11) (b) are not applicable to this extent. (9) For carriage under suspension of tax, which has been started before 1 January 2011, this Act and the Energy tax implementing regulation in the version in force on 31 March 2010, unless the carriage has been opened by means of an electronic administrative document (§ 9d paragraph 1). (10) § 55 in the applicable law applicable on 31 December 2012. The following shall apply to energy products which have been used until 31 December 2012. Unofficial table of contents

Annex (to § 55)
Target values for the reduction of energy intensity to be achieved

(Fundstelle: BGBl. I 2012, 2441-2442)

Application Year Reference Year Value

2015	2013	1.3%
2016	2014	2.6%
2017	2015	3.9%
2018	2016	5.25%
2019	2017	6.6%
2020	2018	7.95%
2021	2019	9.3%
2022	2020	10.65%

For the purpose of determining the target value, the following provisions shall apply:

1.

The target value is the percentage by which the energy intensity in the reference year relevant for the application year is reduced compared to the base value. The base value is the annual average energy intensity in the years 2007 to 2012.

2.

The energy intensity is the quotient of the temperature-and cyclically-adjusted total energy consumption and the total sum of the inflation-adjusted gross production values. The overall energy consumption and the inflation-adjusted gross production values are adjusted in accordance with the agreement reached between the Government of the Federal Republic of Germany and the German economy in order to increase the value of the gross domestic energy consumption. Energy efficiency of 1 August 2012 established procedures and calculation approach. The energy intensity is given in the reference quantity GJ/1 000 Euro gross production value.

3.

The target values for the application years 2019 to 2022 are to be reviewed in the context of an evaluation in 2017. In the event of an adjustment, the annual increases shall not be less than the target value for the reference year 2016.