Energy Tax Act

Original Language Title: Energiesteuergesetz

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month, or Get a Day Pass for only USD$9.99.

Energy Tax Law (EnergieStG)

Non-official table of contents

Energy StG

Date of delivery: 15.07.2006

Full quote:

" Energy Tax Law of 15. July 2006 (BGBl. 1534; 2008 I p. 660, 1007), most recently by Article 239 of the Regulation of 31 December 2007. August 2015 (BGBl. I p. 1474) "

:Last modified 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 gem. 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, replaced by Bek. v. 12.6.2008 I 1007, on the basis of the Bek. v. 12.6.2008 I 1007 entered into force on 1 August

For details, see the menu under Notes

Footnote

(+ + + Text proof: 1.8.2006 + + +)
(+ + + For application see § 67 + + +)

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

content overview

chapter 1

General rules

§ 1Tax territory, energy products
§ 1aOther Definitions
§ 2Tax Tariff
§ 3 Beneficiaries Assets, Local Strength and Usage Level
§ 3aOther Favoured Assets


Chapter 2

Provisions for energy products except coal and natural gas

Section 1
Tax suspension

§ 4 Scope
§ 5Tax Enforcement Procedures
§ 6 Manufacturing plants for energy products
§ 7Storage for energy products
§ 8Creation of tax on removal in tax free circulation
§ 9 Manufacturing outside of a manufacturing operation
§ 9aRegistered recipient
§ 9bRegistered consigners
§ 9cbeneficiary
§ 9dpromotions (general)
§ 10tax-area promotions
§ 11Promotions from others and to other Member States
§ 12 (omitted)
§ 13Export
§ 14 Irregularities during


Section 2
Shipments of energy products of the free traffic


§ 15VerBring for commercial purposes
§ 16Bringing to private Purposes
§ 17Removal from main containers
§ 18 Shipment
§ 18airregularities during carriage free


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

§ 19Imports
§ 19aIrregularities in the customs non-renewal process
§ 19b Control Debrection, Tax Debt


Section 3
Tax-free traffic in other cases

§ 20Differing Control
§ 21The tax on the marked tax Energy products
§ 22Creation of the tax on energy products in the sense of § 4, collection inventory
§ 23Origin of tax on other energy products


Section 4
tax exemptions

§ 24Definitions, permission
§ 25Tax exemption for Uses for other purposes
§ 26Tax liberation, self-consumption
§ 27Tax liberation, ship and aviation
§ 28Tax exemption for gaseous energy products
§ 29(omitted)
§ 30Purpose


Chapter 3

Coal Rules

§ 31Definitions, Login, Permission
§ 32Creation of the tax
§ 33Tax Login, Maturity
§ 34Bring into the control area
§ 35 Import
§ 36Tax Creation, Collection Inventory
§ 37Tax exemption, permission, misappropriation


Chapter 4

Provisions for natural gas

§ 38Tax origin
§ 39Tax login, due date
§ 40Non-wired
§ 41Non-wire-bound Imports
§ 42Differing Taxation
§ 43 Control creation, collection inventory
§ 44Tax liberation, permission, misappropriation


Chapter 5

Tax Relief

§ 45Definition
§ 46Tax relief when moving from the control area
§ 47Tax relief on admission to companies and for non-tax-free purposes
§ 48Tax relief in case of mixing of tagged gas oil
§ 49Tax relief for energy products used for heating or in favored plants
§ 50 Tax relief for biofuels
§ 51Tax relief for certain processes and procedures
§ 52Tax relief for ship and aviation
§ 53Tax relief for the Power generation in plants with an electrical rated power of more than two megawatts
§ 53aFull control relief for the coupled devices Generation of power and heat
§ 53bPart-wise tax relief for the coupled generation of power and heat
§ 54Company tax relief
§ 55Corporate tax relief in Special cases
§ 56Public transport tax relief
§ 57 Tax relief for agriculture and forestry holdings
§ 58(omitted)
§ 59Tax relief for diplomate-gasoline and diesel fuel
§ 60 Payment Failure Control


Chapter 6

Final Provisions

§ 61 Tax Supervision
§ 62Tax Chief Operating Officer, Tax Assistance Tools
§ 63Business Statistics
§ 64BußMoney Rules
§ 65Ensure
§ 66Authorizations
§ 66aFees and outlays; Ordinance empowerment
§ 66bAuthorisation to § 55 (4), 5 and 8
§ 67Application Rules
Asset(to § 55) Target values for the energy intensity reduction to be

Chapter 1
General Provisions

unofficial table of contents

§ 1 tax area, energy products

(1) Energy products are subject to energy tax 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 tax system.(2) Energy products within the meaning of this Act are:
1.
Goods of items 1507 to 1518 of the Combined nomenclature which is intended to be used as a fuel or fuel,
2.
Items 2701, 2702 and 2704 to 2715 of the combined nomenclature Nomenclature,
3.
Compositions 2901 and 2902 of the Combined Nomenclature,
4.
Goods of subheading 2905 11 00 of the Combined Nomenclature, which are not of synthetic origin and which are intended to be used as fuel or fuel
5.
Items 3403, 3811, and 3817 of the Combined Nomenclature,
6.
Goods of subheading 3824 90 99 of the Combined Nomenclature, intended to be used as a fuel or fuel.
(3) As energy products in the sense of this With the exception of peat and goods of headings 4401 and 4402 of the Combined Nomenclature, the law also applies:
1.
other than the products referred to in paragraph 2, intended for use as fuel or as an additive or extender of fuels, or offered for sale as such ,
2.
other than the products referred to in paragraph 2, wholly or in part, of hydrocarbons intended for use as a heating substance or as for sale or use for sale.
Sentence 1 does not apply to goods which are subject to a tax enforcement procedure in accordance with the provisions of the Act on Branntweinmonopol in the Federal Law Gazans Part III, outline number 612-7, published in a revised version, as last amended by Article 5 of the Law of 21. July 2004 (BGBl. 1753), which are in force in the current version.(4) to (11) (omitted) unofficial table of contents

§ 1a Other definitions

In the sense of this law, is or are:
1.
System Policy: Council Directive 2008 /118/EC of 16. on the general excise duty system and repealing Directive 92 /12/EEC (OJ L 327, 28.12.1992, p. 12), as amended;
2.
Combined nomenclature: the nomenclature of goods referred to in Article 1 of Council Regulation (EEC) No 2658/87 of 23. 1 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), in which the Commission has amended the procedure referred to in Article 1 (1). 1 January 2002;
3.
Customs Code: Council Regulation (EEC) No 2913/92 of 12 June 1992. October 1992 establishing the Community Customs Code (OJ C 327, 22.12.1992, 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. 1);
4.
European Community excise territory: the area 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-country areas: the areas outside the European Community's excise territory, but belonging to the customs territory of the Community;
7.
third countries: the areas outside the European Community's field of excise duty and are not part of the customs territory of the Community;
8.
Community customs territory: the area referred to in Article 3 of the Customs Code;
9.
The place of importation:
a)
on the receipt of energy products from third countries the place where the energy products will be their release for free circulation pursuant to Article 79 of the Code,
b)
when the energy products are received from third countries, the place where the Energy products should be subject to the appropriate application of Article 40 of the Customs Code
10.
Tax-free transport: neither a procedure of Tax suspension (§ 5) still a customs suspensive procedure (§ 19 (2));
11.
Persons: natural and legal persons as well as associations of persons without own legal personality;
12.
Heating: burning energy products to generate heat;
13.
Coal: Items 2701, 2702, and 2704 of the Combined Nomenclature;
13a.
Biocraft-and Biofuels: Without prejudice to rates 2 to 5, biofuels and biofuels 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 December 2008. August 2005 (BGBl. 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 applicable 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 comply with 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. 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 the 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 the requirements for ethanol fuel (E85) According to the Regulation on the quality and the award of the qualities of fuels and fuels. In the case of energy products consisting of bio-ethanol as a proportion, the bioethanol content shall apply mutagenic to the sentence 4. 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 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 Contracting State of the Agreement on the European Economic Area (EEA Agreement) of 3 1 January 1994 (OJ L 327, 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 biofuels and bio-fuels;
15.
Liquid 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 biocratic and bio-fuels;
17.
litres (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 measuring unit of the energy of the Energy products in accordance with Article 2 (1) (9) and (10) and (4a), calculated 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, are published in the Beuth Verlag, Berlin, and are published by the German Patent and Tradebook Association. Trademark office in Munich secured with archive secured. Non-official table of contents

§ 2 Tax rate

(1) The tax is

1for 1 000 l of gasoline of subheadings 2710 11 41 to 2710 11 49 of the combined nomenclature
a)
with a sulphur content from more than 10 mg/kg
669.80 EUR,
b)
with a sulfur content of not more than 10 mg/kg
654,50 EUR,
2.for 1 000 l of gasoline of subheadings 2710 11 31, 2710 11 51 and 2710 11 59 of the combined nomenclature 721, 00 EUR,
3.for 1 000 l medium-heavy oils of subheadings 2710 19 21 and 2710 19 25 of combined Nomenclature654,50 EUR,
4.for 1 000 l gas oils of subheadings 2710 19 41 to 2710 19 49 Combined Nomenclature
a)
with a sulfur content of more than 10 mg/kg
485, 70 EUR,
b)
with a sulfur content of not more than 10 mg/kg
470.40 EUR,
5. for 1 000 kg heating oil of subheadings 2710 19 61 to 2710 19 69 of the combined nomenclature130.00 EUR,
6.for 1 000 l lubricating oils and other oils of subheadings 2710 19 81 to 2710 19 99 of the Combined Nomenclature485,70 EUR,
7.for 1 MWh of natural gas and 1 MWh of gaseous hydrocarbons31.80 EUR,
8.for 1 000 kg liquefied gases
a)
unmixed with other energy products
409, 00 EUR,
b)
other
1 217.00 EUR,
9. for 1 GJ coal0,33 EUR,
10.for 1 GJ Petrol coke of position 2713 of the combined Nomenclature0,33 EUR.
(2) By way of derogation from paragraph 1, the control is

1. for 1 MWh natural gas and 1 MWh gaseous hydrocarbons up to 31. December 201813.90 EUR,
2.for 1 000 kg of liquid gases unmixed with other energy products up to 31. December 2018180.32 EUR.
(3) By way of derogation from paragraphs 1 and 2, the control is

1for 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 of more than 50
76.35 EUR,
b)
with a sulfur content of at most 50 mg/kg
61.35 EUR,
2.for 1 000 kg of heating oil of subheadings 2710 19 61 to 2710 19 69 of the combined nomenclature 25, 00 EUR,
3.for 1 000 l lubricating oils and other oils of subheadings 2710 19 81 to 2710 19 99 of the combined Nomenclature61.35 EUR,
4.for 1 MWh of natural gas and 1 MWh of gaseous hydrocarbons. 5.50 EUR,
5.for 1 000 kg liquefied gases60,60 EUR,


if they are used for heating or driving gas turbines and internal combustion engines in beneficiary plants in accordance with § § 3 and 3a or are delivered 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 referred to in Articles 25 to 27 (1) and (44) (2) in so far as the energy products are shall be covered by these provisions; in addition, natural gas taxed in accordance with the first sentence of sentence 1 may be delivered or used for the purposes of the tax-free purposes referred to in sections 25 and 26.(4) Energy products other than those referred to in paragraphs 1 to 3 shall be subject to the same tax as the energy products to which they are closest according to their nature and purpose of use. 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 products referred to in 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. Sentence 3 shall not apply to bioplastics and biofuels and to waste in the meaning of the second sentence.(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, to the extent that, on the basis of their nature, they cannot reasonably be attributed to any of the energy products referred to in paragraph 1.The main customs office in charge may, in individual cases, recover the tax on light oils and medium-heavy oils up to 20 euro for 1 000 litres if these oils have been incurred in the manufacture or consumption of energy products and in the Operation is healed because they are not suitable for use as fuel or for a control-free use in operation.(6) (omitted) (7) (omitted) unofficial table of contents

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

(1) Beneficiaries are assets fixed installations,
1.
whose mechanical energy is exclusively for power generation
2.
which are used exclusively for the coupled generation of power and heat and achieve an annual utilisation rate of at least 60 per cent, with the exception of number 1 detected installations, or
3.
which are used exclusively for line-bound gas transport or storage of gas.
In the case of installations according to the first sentence of 1, the following is: It does not matter whether the thermal energy generated in electricity generation is used. The installations referred to in point 2 of the first sentence shall be those whose mechanical energy serves, in whole or in part, for purposes other than the generation of electricity.(2) In the sense of this law, installations which remain exclusively at their geographical location during operation and which do not also serve the purpose of driving vehicles. The geographical location in the sense of sentence 1 is a point determined by geographical coordinates.(3) The annual utilisation rate in the meaning of this Act is the quotient of the sum of the generated mechanical and thermal energy produced in a 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 mutinly. 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. In this case, the calorific value (Hi) must be set off.(4) The calculation of the degree of use of plants for the coupled generation of power and heat is used as a basis for the combined heat and power process, which includes all the thermal power machines operated at a site in combined heat and power (CHP) and are connected to each other. In particular, the combined heat and power process according to the first set of 1 does not include:
1.
Steam turbines, which are Condensing operation,
2.
downstream steam generators, which behind the CHP power plant steam directly into a network shared with the CHP plant infeed,
3.
downstream exhaust air treatment plants,
4.
Additional furnaces, as far as the the thermal energy produced is not converted into mechanical energy, but is decoupled from the heat engine, in particular a steam turbine or a Stirling engine,
5.
Additional furnaces, as far as the thermal energy produced is converted into mechanical energy, but no use of the resulting residual heat takes place, and
6.
auxiliary chairs that ensure the supply of steam in the event of failure of a power engine (engine or gas turbine).
Air treatment plants in the sense of sentence 2 Number 3 are, in particular, flue gas desulphurisation systems, flue gas desulphurisation systems and combinations thereof.(5) Those who wish to operate installations in accordance with the first sentence of paragraph 1, point 2 shall notify the competent main customs office prior to the initial start-up of the installation.(6) The rates of taxation applicable to the use of energy products as fuel in beneficiary installations as laid down in Article 2 (3), first sentence, shall be applied in accordance with the conditions laid down and until such time as the exemption indication required for that purpose shall expire at the time of the European Commission pursuant to Commission Regulation (EC) No 800/2008 of 6 June 2008. August 2008 on the declaration on 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 327, 28.8.2008, p. 3), as amended, respectively. The Federal Ministry of Finance will announce the phase-out of the exemption panel separately in the Federal Law Gazans. Non-official table of contents

§ 3a Other favored assets

(1) Other favored assets are machines and vehicles that are exclusively in the case of cargo handling in seaports.(2) As working machines and vehicles within the meaning of paragraph 1, only those which are used as intended outside the public roads or are not authorised for the predominant use on public roads shall be deemed to be the only ones to be considered as working machines and vehicles.

Chapter 2
Provisions for energy products except coal and natural gas

Section 1
Tax suspension

Non-official table of contents

§ 4 Scope of application

The following energy products are subject to the tax suspension procedure (§ 5):
1.
Items 1507 to 1518 of the Combined Nomenclature, which are intended to be used as force or heating material,
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 tax suspension, this applies to goods of subheadings 2710 11 21, 2710 11 25 and 2710 19 29 of the Combined Nomenclature only if they are transported as loose goods,
4.
Goods of heading No 2711 of the Combined Nomenclature, with the exception of the Subheadings 2711 11, 2711 21 and 2711 29 of the Combined Nomenclature,
5.
Goods of subheading 2901 10 of the Combined Nomenclature,
6.
Goods of subheadings 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44 of the Combined Nomenclature,
7.
Goods of subheading 2905 11 00 of the Combined Nomenclature, which are not of synthetic origin and which are intended to be used as 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 fuel.
unofficial table of contents

§ 5 tax suspension procedure

(1) The tax is suspended (tax suspension procedures) for energy products in the sense of § 4, which is
1.
are in a control warehouse,
2.
according to § § 10 to 13 promoted.
(2) tax warehouses are
1.
Energy products manufacturing (§ 6),
2.
Energy products warehouse (§ 7).
(3) In the sense of this Act, tax warehousekeepers are persons who have been granted permission to manufacture energy products under the terms of § 4 under tax suspension (Section 6 (3)) or to be stored under tax suspension (§ 7 (2)). Non-official table of contents

§ 6 Production plants for energy products

(1) Manufacturing enterprises within the meaning of this Act are subject to the (2) and (3) establishments in which energy products are manufactured in the meaning of § 4. Manufacturing operations are the winning or processing and, in the cases of § 4 number 1, 7 and 9, the determination of the goods for use as a fuel or fuel.(2) The production of energy products shall not be considered to be the production of energy products
1.
mixing energy products with each other,
2.
mixing energy products with others Substances
a)
in the energy store warehouse,
b)
to label energy products
3.
The drying or mere mechanical cleaning of energy products prior to their first use and the withdrawal of energy products from the goods of Sections XVI and XVII of the Combined Nomenclature,
4.
Production of energy products
a)
in devices for the purification or retication of waters and in Water treatment plants,
b)
during cleaning of cleaning materials, working clothes or waste paper
5.
The winning and processing of energy products by preparation of oil waste of subheadings 2710 91 and 2710 99 of the Combined Nomenclature and others with these comparable used energy products in the establishments in which they have been incurred
6.
the profits and processing of energy products which have previously been tax-free in the operation of the user.
(3) Those who wish to produce energy products under suspension of excise duty must be allowed 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 regulations, 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 are recognizable.(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. Non-official table of contents

§ 7 Storage for energy products

(1) Energy product storage within the meaning of this Act is subject to paragraph 2 Establishments in which energy products are stored under the tax suspension in accordance with § 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 in the warehouse if the mixture is an energy product in the sense of § 4.(2) Those who wish to store energy products under suspension of excise duty shall be permitted 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 regulations, 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, there shall be certainty for the tax which is likely to arise in the case of the applicant for two months in respect of energy products withdrawn from the warehouse for free circulation (§ 8), if there are indications of danger to the Tax can be identified.(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 requested security is not provided. Permission may be revoked if the security provided 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 is granted on request, if the storage by the depositor serves wholesalers or wholesale distribution by the manufacturer and the warrior distributes the stored energy products in its own name. 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. The second and third sentences of paragraph 2 and paragraph 3 shall apply accordingly.(5) By way of derogation from paragraphs 1 and 2, the main customs office may, on application for 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 to be taxed pursuant to section 2 (1) (8) (a), (2) (2) or (3) or which are to be released for tax purposes pursuant to sections 25, 26 or 27 (1) of this Regulation or which are subject to tax suspension to another Tax warehouses in the tax area shall be granted a permit under paragraph 2 even if the warehouse does not have deposits.(6) At the request of the petroleum supply association in accordance with § 2 (1) of the Petroleum Law Procurement Act, as amended by the Notice of 6. April 1998 (BGBl. 679), as last amended by Article 129 of the Regulation of 25 June 2008. November 2003 (BGBl. 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. Non-official table of contents

§ 8 Creation of the tax when it is taken out in free circulation

(1) The tax is created by the fact that: Energy products in the meaning of § 4 are removed from the tax warehouse without a further tax-release procedure or that they are taken out for consumption or consumption within the tax warehouse (removal in the tax law) free circulation). If a procedure of exemption from tax (§ 24 para. 1) is to be applied to the removal into the free circulation of the tax, there is no question of a tax formation.(1a) The tax shall not arise if the energy products have been completely destroyed or irretrievably lost due to their nature or 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 the irretrievable loss of energy products shall be sufficiently demonstrated.(2) Debt debtor is subject to
1.
of the tax warehousekeepers,
2.
in the case of the tax debtor. illegal removal
a)
the person who has taken the energy products in free circulation or on whose behalf the energy products ,
b)
any person involved in the unlawful removal.
Thewarehousing (Section 7 (4) sentence 2) shall be applied to the It shall be liable to tax debtors or to the energy products removed from the tax warehouse on his 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 tax debtors are all 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, the date of the tax declaration shall be calculated on the basis of a tax declaration. to 18. The tax debtor has been born in December, until the end of December. (tax declaration) to be issued in December of a tax return and to be charged the tax itself. 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. to 31. In the light of the above, paragraph 3 shall apply mutatily. Where the application of an average amount has been accepted, the debtor shall be required to obtain the registration of the tax in accordance with the first sentence in the tax declaration to be issued in accordance with sentence 4.(5) The tax incurred in one month shall be due, subject to the provisions of paragraph 6, on the tenth day of the second month following the creation of the second month.(6) By way of derogation from paragraph 5, the tax, which arose in November, is 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. to 18. It must 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 shall be 10. February of the following year.(6a) By way of derogation from paragraphs 3 to 6, the tax debtors referred to in the first sentence of paragraph 2 of point 2 (a) and (b) shall immediately be subject to a tax declaration. The tax is due immediately.(7) 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. Non-official table of contents

§ 9 Manufacture outside of a manufacturing operation

(1) Energy products in the sense of § 4 outside of a Manufacturing operations, the tax is produced with manufacture, unless a procedure of exemption from tax (§ 24 (1)) is applied.(1a) Anyone wishing to produce energy products in the sense of § 4 outside a manufacturing establishment has to notify the main customs office of this in advance.(2) Tax debtors shall be the manufacturer and, if no notification has been made in accordance with paragraph 1a, any person involved in the manufacture; a number of the debtors shall be the total debtor. 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. Non-official table of contents

§ 9a Registered recipients

(1) Registered recipients are persons who produce energy products under tax suspension
1.
not only occasionally, or
2.
on a case-by-case basis
in your holdings in the Tax territory may be received for commercial purposes if 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 shall be the same for reception for commercial purposes.(2) Registered recipients must be permitted 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 regulations, 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, point 2, security shall be provided before the permit is granted, in the amount of the tax incurred in individual cases, and the authorization shall be granted for a given quantity, a single consignor and a certain period of time. limit. The conditions set out in the first and second sentences of sentences 2, 3 and 4 shall not apply to the permission granted to a body governed by public law.(3) The permission shall be revoked if any of the conditions set out in the second sentence of paragraph 2 are no longer fulfilled or if a security provided is no longer sufficient.(4) The tax shall be incurred in respect of energy products which are included in the operation of a registered consignee with the inclusion in the holding, unless a procedure of exemption from tax is concluded (Article 24 (1)). Tax debtor is the registered recipient.(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 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. Non-official table of contents

§ 9b Registered consignor

(1) Registered consigners are persons who produce energy products from the place of importation at Be allowed to send a tax suspension.(2) Registered consignor must be permitted 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 regulations, 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 promotions pursuant to section 11 (1) (1) and export (§ 13), the permit shall be subject to the security provided for in Article 11 (2) or § 13 (2) sentence 1 concerning territories of other Member States.(3) The permission shall be revoked if any of the conditions set out in the second sentence of paragraph 2 are no longer fulfilled or if a security provided is no longer sufficient. Non-official table of contents

§ 9c Beneficiary

(1) Beneficiaries who receive energy products under § 4 under tax suspension in the tax area shall be subject to the provisions of paragraph 2
1.
the foreign force and its civil entourage within the meaning of Article 1 of the Agreement 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 statut);
2.
International military headquarters established in the Federal Republic of Germany Article 1 of the Protocol on the legal status of the international military headquarters established under the North Atlantic Treaty of 28 June 2008, August 1952 (BGBl. 2000), as amended (the main quarterly protocol) and Article 1 of the Convention of 13 November 2000. March 1967, between the Federal Republic of Germany and the Supreme Headquarters of the Allied Forces, Europe, on the special conditions for the establishment and operation of international military headquarters in the Federal Republic of Germany Germany (BGBl. 1997, 2009), as amended (Supplementary Agreement);
3.
The United States of America or the United States of America , in accordance with the Agreement between the Federal Republic of Germany and the United States of America of the Federal Republic of Germany of the Federal Republic of Germany. 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;
4.
Diplomatic missions and consular missions;
5.
the international conventions provided for in international conventions.
(2) A tax-suspension reception is only possible if
1.
in the case referred to in paragraph 1 (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 Convention of 19 April 1959. June 1951, between the parties to the North Atlantic Treaty, on the legal status of their troops with regard to foreign troops stationed in the Federal Republic of Germany (BGBl. 1183, 1218), as amended, for the foreign force and its civil entourage,
2.
in the case referred to in paragraph 1 (2), the The conditions for exemption under Article XI of the NATO Staff Regulations and Article 15 of the Supplementary Agreement for International Military Headquarters established in the Federal Republic of Germany are met,
3.
in the case referred to in paragraph 1 (3), the conditions for exemption under Article III (2) and Articles IV to VI of the Agreement referred to in point (3) of paragraph 1 of paragraph 1 of this Article. The United States, or other Governments designated by the United States, in the Federal Republic of Germany, October 1954,
4.
in the case referred to in paragraph 1 (4), the energy products are fuel (petrol or diesel) for the services referred to in Article 59 (2) and (3) or persons for the operation of their motor vehicles, and there is a reciprocal tax exemption on the fuel in question,
5.
in the case of paragraph 1 Point 5, the conditions for a tax exemption pursuant to the relevant international conventions for international bodies.
href="index.html#BJNR153410006BJNE007500308"> unofficial table of contents

§ 9d promotions (general)

(1) promotions apply to the extent that no exceptions are provided in this law or in the legal regulations issued thereto, only if they are carried out under suspension of taxation if they are carried out with an electronic administrative document in accordance with Article 21 of the System Directive.(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 suspension of tax only if the holder of the issuing tax warehouse or the registered person is registered. A certificate of exemption pursuant to Article 13 (1) of the System Directive shall be issued. 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). Non-official table of contents

§ 10 Promotion in the tax territory

(1) Energy products within the meaning of § 4 may be subject to tax suspension, including Third countries or third countries, transported from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax area
1.
to others Tax warehouse in the tax area or
2.
to beneficiaries (§ 9c) in the tax area.
(2) If tax concerns appear at risk, the tax warehouse owner has as a consignor or the registered consignor for the transport. 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 (§ 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, on request, allow the security provided by the owner, the carrier or the recipient of the energy products in the cases of the first and second sentences.(3) The energy products are immediately to be included
the tax warehouse
1.
from the holder of the receiving tax warehouse, or
2.
to take over from the beneficiary (§ 9c).
(4) The tax-suspension movement begins when the energy products leave the taxable warehouse or at the place of importation have been released for free circulation. 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). Non-official table of contents

§ 11 Promotions from other Member States and in other Member States

(1) Energy products in the meaning of § 4 may be subject to Tax suspension, also via third countries or third countries, will be promoted
1.
from tax warehouses in the tax area or from registered consignors from the place of importation in the Control area
a)
in tax warehouse,
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 Control Camp,
b)
in Registered Recipients holdings,
c)
to beneficiaries (§ 9c)
in the control area;
3.
through the control area.
(2) In the cases of paragraph 1, point 1, the holder of the tax warehouse as a consignor or of the registered consignor shall have 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 The Member States concerned agree to do so.(3) The energy products are immediately
1.
from the owner of the tax warehouse to be released, from the registered consignor or from the consignee, if he/she is responsible for the energy products in the tax territory, to move from the tax territory to the other Member State,
2.
from the holder of the receiving tax warehouse to its tax warehouse or from the registered consignee in his/her holding in the tax territory, or
3.
to be taken over by the beneficiary (§ 9c).
(4) In the cases referred to in paragraph 1 Point 1 shall commend the movement under suspension of excise duty if 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. 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 Beneficiaries (§ 9c). unofficial table of contents

§ 12 (omitted)

unofficial Table of contents

§ 13 Export

(1) Energy products in the meaning of § 4 may be subject to tax suspension, also via third countries or third countries, from tax warehouses in the tax territory or from registered consignors from the place of importation in the The tax area will be transported to a place where the energy products leave the European Community's excise duty area.(2) Where energy products are exported via territories of other Member States, the tax warehousekeeper, as a consignor or the registered consignor, shall provide a security valid in all Member States for the purpose of tax suspension. 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 The Member States concerned agree to do so. If energy products are not transported via territories of other Member States, the holder of the tax warehouse or the registered consignor shall be required to provide security when tax concerns appear at risk.(3) Energy products shall be carried out without delay by the holder of the issuing tax warehouse, by the registered consignor or by the consignee, if he has already taken possession of the energy products in the tax territory, from the tax territory.(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 shall end when the energy products leave the excise territory of the European Community. Non-official table of contents

§ 14 Irregularities during transport

(1) An irregularity shall be deemed to apply during the carriage Tax suspension, with the exception of cases governed by Article 8 (1a), on the basis of which the carriage or a part of the carriage cannot be 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 which have been shown to have been subject to such an irregularity. in respect of energy products under suspension of excise duty or of non-taxable energy products.(3) During carriage 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 shall be established that an irregularity has occurred and may be where the irregularity has occurred, it shall be deemed to have taken place in the tax territory and at the time of the determination.(4) Energy products have been transported from the tax territory under suspension of excise duty to another Member State (Article 11 (1) (1), section 13 (1)) and have not arrived at their place of destination, without any during transport Irregularity has been established, 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 carriage, unless the consignor takes the lead within a period of four months from the date of the commencement of the transport operation. Transport shall be sufficient proof that the energy products
1.
have arrived at the place of destination and that the transport has been duly completed or
2.
has not arrived at the place of destination due to an irregularity that occurred outside of the tax territory.
(§ 11 (2), § 13 (2)), no knowledge of the fact that the energy products have not arrived at their place of destination, and could not have any knowledge of them, they have not received any information within a period of one month. Transmission of this information by the main customs office the possibility of carrying out the proof in accordance with the first sentence.(5) Where energy products are transported through the territory of another Member State to another tax warehouse in the tax territory or to a beneficiary (§ 9c) in the tax territory, paragraphs 2 to 4 shall apply mutatily.(6) Control debtor is
1.
the tax warehouse owner as a consignor,
2.
the registered Consignor,
3.
any person other than number 1 and 2 who has provided security
4.
the person who picked up the energy products from the carriage or on whose behalf the energy products were taken,
5.
any person who was involved in the removal from the promotion and knew or could reasonably have known that the removal was illegal.
Multiple Debtors are all debtors.(7) The debtor shall immediately make a tax return for the energy products for which the tax has been incurred, and shall calculate the tax itself (tax declaration). The tax is due immediately.(8) Where, 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 has occurred in another Member State and that the tax in that Member State is , the tax paid in the tax area will be reimbursed on request.

Section 2
Placing of energy products of non-taxable transport

name="BJNR153410006BJNE001701308 " />Non-official table of contents

§ 15 Publishers for commercial purposes

(1) Energy products in the meaning of § 4 are exempt from tax law of a Member State for commercial purposes, the tax is created by the fact that the person concerned is
1.
receiving energy products in the control area or
2.
outside of the control area in
theor the transfer of a tax exemption procedure (§ 24 para. 1) does not apply to a tax relief. 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 are brought into the tax territory under Article 4 of the tax-free movement of a Member State in cases other than those referred to in the first and second sentence of paragraph 1, the tax shall be tax due for the first time in the territory of the Member State of Tax territory held or used 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 holding 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, there is no question of a tax formation.(2a) Paragraph 8 (1a) shall apply accordingly.(3) If the energy products referred to in paragraph 1 or 2 are to hold, hold or use energy products, this shall be notified to the main customs office in advance and shall be made safe for the purpose of the tax.(4) Paragraphs 1 to 3 shall not apply to
1.
for fuels in main vessels of vehicles, Special containers, working machines and equipment as well as cooling and air conditioning systems,
2.
for fuels used in reserve containers of a vehicle up to a total quantity of 20 3
for heating materials in the storage container for the heating of a vehicle.
(5) The tax debtor shall have energy products for which the person responsible for the heating of the vehicle is Tax has been created without delay to make a tax return and to calculate the tax yourself (tax registration). 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. Day of the month following the beginning of the month. Non-official table of contents

§ 16 Placing for private purposes

(1) Energy products within the meaning of § 4, which a private individual requires in respect of their own use in If a Member State acquires free circulation in another Member State and carries it into the tax area itself, it is tax-free. However, the freedom of control is excluded for
1.
liquid heating materials, other than liquid gases in Bottles, and
2.
fuels transported in containers other than the main container of the vehicle, except in reserve containers of the vehicle, up to a maximum of Total quantity of 20 litres.
(2) The tax on energy products which are not tax-free under the second sentence of paragraph 1 or which are carried on behalf of the private person shall be brought into the tax territory by the movement of the tax. Tax debtor is the private person.(3) In the case of energy products for which the tax is incurred, the debtor shall immediately make a tax return and calculate the tax itself (tax declaration). The tax is due immediately. Non-official table of contents

§ 17 Pick-up from main containers

(1) For energy products, for which the exceptions in § 15 (4) No. 1 or 2 (3) is not a tax pursuant to section 15 (1) or (2) or which, pursuant to Article 16 (1), has been brought into the tax territory untaxed in the main containers of vehicles, the tax is generated by the fact that they are
1.
removed from the main container or storage container without technical necessity, or after the If the tax is not generated in accordance with § 21 (1),
2.
for the stationary use of a watercraft as a residential, hotel or hotel vessel, or if the tax is not transferred to the public.
Tax debtors are those who make one of the aforementioned acts. A number of tax debtors are all debtors.(2) 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, determine different time limits; § 8 (7) shall apply mutatily. Non-official table of contents

§ 18 Shipping trade

(1) Shipment trade operates, who is exempt from tax law in the sense of § 4 Transport of the Member State in which it has its registered office to private persons in other Member States, and the transport of energy products to the acquirer itself, or can be carried out by others (mail-order distributor). As private individuals, all purchasers who do not identify themselves 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) Where energy products referred to in paragraph 1 are delivered to the tax territory by a mail-order distributor established in another Member State, the tax shall be incurred as a result of the delivery of the energy products to the private person in the tax territory.(2a) Paragraph 8 (1a) shall apply accordingly.(3) Anyone who wants to supply energy products to the tax territory as a mail-order retailer must notify this beforehand and designate a person established in the tax territory as the authorized 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 tax, and shall provide security for the resulting tax, as well as records of the deliveries of the mail order trader to the Tax territory.(4) Tax debtor is the commissioner. In the case of energy products for which the tax has arisen, it shall immediately issue a tax declaration and 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 the delivery of the tax declaration within the prescribed period 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 at the level 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 authorised representative shall be revoked if any of the conditions set out in the fourth and fifth sentences of paragraph 3 are no longer fulfilled or if a security rendered is no longer sufficient.(6) Anyone who wishes to supply energy products for tax-free transport to another Member State as a mail-order trader based in the tax area shall have to notify the main customs office of the competent authorities in advance. It shall keep records of the delivered energy products and comply with the conditions required for delivery by the Member State. Non-official table of contents

§ 18a Irregularities during carriage for free circulation

(1) Occurs during the transport of In the case of energy products in accordance with Article 15 (1) and (2) or Article 18 (2), an irregularity shall be established in the tax territory, unless the energy products have been shown to have been made available to persons in the tax territory which are responsible for the purchase of tax-free energy products. This shall also apply where an irregularity has been established during transport in the tax territory, without having the place where it was committed to be determined.(2) An irregularity shall be deemed to apply during transport, with the exception of the cases regulated in Article 8 (1a), on the basis of which the carriage or part of the carriage cannot be properly completed.(3) The person responsible for the security referred to in Article 15 (3) or § 18 (3) sentence 5 shall be the debtor and, in the case of § 15 (2) sentence 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 due immediately.If, in the case referred to in the second sentence of paragraph 1, before the expiry of a period of three years from the date of the transport of the energy products, the place of irregularity is established and is situated in another Member State, the date of the irregularity referred to in paragraph 3 shall be: Tax at the request of the tax debtor to be issued or refunded 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

Non-official table of contents

§ 19 Imports

(1) Imports is
1.
the input of energy products from third countries or third countries to the tax area, unless the energy products are at the entrance in a customs-approved Non-renewal procedures;
2.
the removal of energy products from a customs non-renewal procedure in the tax area, unless it is followed by a
() the non-infringement procedure is
1.
on the receipt of energy products in the customs-approved customs- Status as non-Community goods from third countries and third areas:
a)
the special procedures provided for in Chapters 1 to 4 of Title III of the Code Customs surveillance at the entrance to the customs territory of the Community,
b)
the temporary storage under Title III, Chapter 5 of the Customs Code,
c)
the procedures in free zones or free warehouses according to Title IV, Chapter 3 Section 1 of the Customs Code,
d)
all in Article 84 (1) (a) of the Customs 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 this purpose;
2.
when the energy products are received in the customs status as Community goods from third-country territories in accordance with the provisions of Title III, Chapters 1 to 4 of the Code, shall be subject to special customs supervision procedures at the entrance to the customs territory of the Community.
name="BJNR153410006BJNE007700308 " />Non-Official Table of Contents

§ 19a Irregularities in the customs non-renewal procedure

Occurs in a duty-free suspension procedure, in which the energy products are located in the meaning of Article 4, an irregularity, Article 215 of the Code shall apply mutationally. Non-official table of contents

§ 19b Tax extortion, tax debtor

(1) The tax is incurred at the time of the transfer of the energy products in the The meaning of § 4 in the free movement of the goods by the importation, unless the energy products are transferred directly at the place of importation into a procedure of tax suspension (§ 5) or a procedure of exemption from tax (§ 24 paragraph 1). The tax does not arise when the energy products have been transferred from the tax territory or from another Member State to the tax territory via third countries or third countries under suspension of excise duty.(2) Tax debtor is
1.
the person who is obliged under the customs regulations to declare energy products or on their behalf the energy products
2.
any other person involved in an undue import.
Multiple debtors are all debtors.(3) For the due date, the delay in payment, the deletion, except for the erasures by confiscation, the tax procedure and the collection, the adoption and the refund in cases other than those referred to in Article 220 (2) (b) and Article 239 the customs code shall apply in accordance with the provisions of the customs code. By way of derogation from the first sentence, § § 163 and 227 of the Tax Code shall not be affected.(4) By way of derogation from paragraphs 1 to 3, for energy products used in the use of troop (Article 19 (2) (1) (e)), the provisions of the Truppenzollgesetz shall apply.

Section 3
Free circulation in other cases

Non-official Table of contents

§ 20 Differing Tax

(1) If the taxed energy products, other than natural gas, are not delivered or used for the purposes specified in § 2 (3) sentence 1 and 2, pursuant to section 2 (3) sentence 1, the result shall be subject to the following conditions: (3) and (21) the tax in the amount of the difference to the applicable tax rate of Section 2 (1) or (2). In the event of a failure to establish the energy products, the first sentence shall apply mutatily.(2) Where the taxed liquid gases are not released or used in unmixed form with other energy products pursuant to section 2 (1) (8) (a) or (2) (2), the tax arises in the amount of the difference to the tax rate of § 2 (1) (8) (b) (b). The provisions of the first sentence shall apply if the remaining energy products cannot be identified.(3) The tax does not arise when the energy products have been underwent. Swund is the same as the downfall. In addition, no tax arises when energy products are delivered to a tax warehouse in the sense of § 4.(4) A debtor is responsible for the conduct of one of the aforementioned acts. A number of tax 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. Non-official table of contents

§ 21 Origin of tax on energy products marked

(1) The tax is produced for energy products which contain approved labelling substances and which are held, delivered, carried or used as fuel, in the amount of the tax rate in accordance with § 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 § 66 (1) No. 12. By way of derogation from the first sentence,
1.
is to be taxed at least the quantity that is the capacity of the respective The main container shall be in accordance with the above-mentioned acts in the inspection of vehicles or installations in which energy products are used as fuel.
2.
only the remaining amount of gas oil remaining in the piping, fittings or in the delivery hose of a transport agent in the event that a mixture has been created thereby, (2) that the remaining quantity has been added to it when a non-labelled energy product is discharged.
(2) The person responsible for carrying out one of the aforementioned acts shall be liable for the payment of the remaining quantity. A number of tax debtors are all 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. Non-official table of contents

§ 22 Origin of the tax on energy products in accordance with § 4, collection fact stock

(1) The purpose of Section 4 of the Act was not to create a tax on the basis of any other provision of this Act, the result being that the energy products are delivered as a fuel or as a fuel or as an additive or an extender of fuels or heating materials. or be used. Sentence 1 shall not apply to mixtures which have arisen in connection with the mixing operations referred to in Article 6 (2) (1) and (2).(2) A debtor is responsible for the conduct of one of the aforementioned acts. A number of tax 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 in accordance with § 8 (3) to (6); § 6 (3) sentences 2 and 3 and § 8 (7) apply analogously. Non-official table of contents

§ 23 Origin of tax on other energy products

(1) For energy products other than those referred to in § 4, with the exception of coal and natural gas, the tax is created, subject to § 20 (1), by the fact that they
1.
for the first time in the tax area as a fuel or fuel, or as an additive or extender of fuels or heating materials,
2.
in the tax area used as a fuel or fuel when a tax is not created according to number 1,
3.
to be mixed with energy products according to § 4 outside a tax warehouse if the mixture is an energy product in the sense of § 4 and as a fuel or as an additive or as an additive or Extenders of power or heating materials are delivered or used, or
4.
are mixed with taxed natural gas when the mixture is natural gas and as a force- or heating material or as an additive or extender of fuels or fuels.
You can count on pre-tax verification. The tax is not incurred if the conditions of a tax exemption procedure (Section 24 (1)) are met.(2) Paragraph 1 shall not apply to
1.
for lubricants used in the manufacture of two-stroke mixtures,
2.
for water for the production of diesel-water mixtures and
3.
for other energy products, which are Use as an additive or an extender of fuels or heating materials and are delivered to a tax warehouse in the tax area.
(3) Tax debtor is
1.
in the case of the first sentence of the first sentence of paragraph 1, the person who delivers the energy products when the energy products are in the otherwise the recipient,
2.
is the person who carries out one of the aforementioned actions.
(4) Those who produce energy products in accordance with paragraph 2 If you wish to make, obtain or use it, you must notify the main customs office of the competent authority. If the actions are not only occasional, the main customs office can dispense with further displays.(5) In the case of the tax arising under paragraph 1, security shall be provided in advance where there are indications of danger to the tax.(6) 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

unofficial table of contents

§ 24 Definitions, permission

(1) Tax exemption procedures are tax-free use and tax-free distribution. Energy products which may be used for tax purposes in accordance with § § 25 to 29 may be released tax-free for these purposes.(2) Those who wish to use energy products in a tax-free way in the cases of § § 25 to 29 require permission to use as users. Those who wish to make energy products free of tax in the cases of § § 25 to 29, subject to paragraph 3 of the permit, are required as distributors.(3) A permit as distributor does not require the holder of a tax warehouse to the extent that it delivers energy products from the tax warehouse for tax-free purposes. In this case, the energy products are located at the distance from the tax warehouse in the process of exemption of the recipient.(4) The holder of a permit referred to in paragraph 2 may also be allowed to export and transfer energy products from the tax territory, provided that tax concerns are not affected.(5) The permit referred to in paragraphs 2 and 4 shall be granted on request in the form of a right of withdrawal for persons whose tax reliability is not concerned. 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 in so far 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. Non-official table of contents

§ 25 Tax exemption for uses for other purposes

(1) Energy products in the sense of § 4 may be exempt from tax are used for any purpose other than
1.
for use as a fuel or fuel,
2.
for the manufacture of power or heating materials mentioned in § 4.
Tax-free use is excluded if the use is based on § 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 can be transported.(2) Energy products may be used in a tax-free manner as a sample for examination purposes. Non-official table of contents

§ 26 Tax exemption, own consumption

(1) On the premises of a manufacturing operation (§ 6) and a Gas extraction operations (Section 44 (3)) may be used by the owner of the holding to maintain the holding of the holding.(2) Energy products produced on the premises of a holding which manufactures energy products and is not covered by paragraph 1 may be tax-free on the premises of the holding in order to maintain the holding. shall be used. § 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 in order to maintain the In so far as the energy products produced in operation are used as a fuel or as a fuel or as an additive or an extender of fuels or heating materials, use is made of these products. § 1 (3) sentence 2 shall not apply. Sentence 1 shall not apply to coal undertakings (Section 31 (1) sentence 1). (4) Paragraphs 1 to 3 shall not apply to
1.
coal and natural gas,
2.
other energy products, as used to drive vehicles .
The operations referred to in § 6 (2) shall not be covered by paragraphs 2 and 3. Non-official table of contents

§ 27 Tax-exempt, ship and air transport

(1) Energy products of subheadings 2710 19 41 to 2710 19 99 Combined nomenclature may be used in a tax-free way in watercraft
1.
for shipping with the exception of private non-commercial shipping,
2.
for the maintenance of watercraft in accordance with point 1 and
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 it is properly ).(2) aviation fuel of subheading 2710 11 31 of the Combined Nomenclature, the number of which is not less than 100, and the fuel of the combined nomenclature subheading 2710 19 21 may be used in a tax-free form in aircraft
1.
for aeronautics other than private non-commercial vehicles Aviation,
2.
in the maintenance of aircraft according to number 1, and
3.
at the The development and manufacture of aircraft.
(3) The energy products referred to in paragraph 2 may be used in a tax-free way in engines and engines intended for aircraft development and manufacture. Non-official table of contents

§ 28 Tax exemption for gaseous energy products

For the purposes specified in § 2 (3) sentence 1, tax-free are used:
1.
gaseous bioplastic and bio-fuels, unmixed with other energy products, and gaseous hydrocarbons obtained from the biodegradable fraction of waste and accumulate 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 use of the user immediately prior to use for the share of energy products used in accordance with the first sentence, the tax exemption shall not be granted. 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 derived from, the combined nomenclature Goods have been produced. unofficial table of contents

§ 29 (omitted)

unofficial Table of contents

§ 30 Purpose of purpose

(1) The tax shall be incurred subject to § 21 in accordance with the applicable tax rate of § 2, if the energy products are used or delivered against the intended purpose specified in the permit, are not included in the holding or the whereabout of the energy products cannot be established. 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. Swund is the same as the downfall.(2) The holder of a tax liability shall be the holder of the licence if he has acquired the energy products before the tax is incurred, otherwise the holder of the tax warehouse shall be the holder of the tax. If energy products are delivered for tax-free purposes to a non-authorized person, the non-authorized person is also liable. A number of tax 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.

Chapter 3
Coal provisions

Non-official Table of contents

§ 31 Definitions, registration, permission

(1) Coal establishments within the meaning of this Act are subject to the provisions of paragraph 2, establishments in which coal is obtained or processed. Coal supplier in the sense of this law is who provides coal for commercial purposes.(2) The mixing, drying and crushing of coal shall not be regarded as the processing of coal for operations which are not already coal-based for other reasons.(3) Anyone who wishes to win or work on coal shall notify the main customs office responsible for this prior to the opening of the holding.(4) If a coal company or coal supplier wishes to purchase coal untaxed, it is necessary for the licence to be granted. 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 regulations, 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 (§ 32) if there is evidence of a risk to the tax.(5) The permission shall be revoked if any of the conditions set out in the second sentence of paragraph 4 is no longer satisfied or if a requested security is not provided. Permission may be revoked if the security provided is no longer sufficient. Non-official table of contents

§ 32 Creation of the tax

(1) The tax arises subject to § § 34 and 35 by the fact that
1.
Coal in the tax area will be delivered for the first time to people who do not use coal as the owner of a Permission to refer to § 31 (4) or § 37 (1),
2.
Coal in the tax territory is used by the holder of a permit pursuant to section 31, paragraph 4,
3.
Even recovered or processed coal is used in the tax area, to the extent that the tax is not given in accordance with point 2.
Sentence 1, no. 2 and 3, does not apply if at the same time the The requirements of § 37 (1) and (2) are fulfilled.(2) The debtor shall be
1.
in the case of the first sentence of paragraph 1 of the coal supplier, if the latter in the tax territory, otherwise the recipient,
2.
in the case of paragraph 1, first sentence, no. 2, the holder of the permit,
3.
in the case of paragraph 1, sentence 1, no. 3, the person who uses the coal.
If coal is supplied for tax-free purposes to a non-authorized person, in the case of the number 1 the coal supplier also the non-authorized debtor.(3) In the case of the tax arising under paragraph 1, security shall be provided in advance where there are indications of danger to the tax.(4) The coal shall be deemed to have been delivered within the meaning of paragraph 1 (1) if it cannot be established during transport in the tax territory. 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 all debtors. Non-official table of contents

§ 33 Tax declaration, due date

(1) The tax debtor is responsible for coal for which, in one month, the tax in accordance with § 32 (1) (1) , up to the 15th 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. Day of the following month.(2) In the cases of Section 32 (4), the tax debtor shall immediately issue a tax return and calculate the tax yourself (tax declaration). The tax is due immediately. Non-official table of contents

§ 34 Transfer to the tax territory

If coal is transferred from a Member State to the tax territory, § § 15, 16 shall apply. (1) and (2) and (18), unless, in the case of § 15, the coal is held or used by the holder of a permit pursuant to section 31 (4) or section 37 (1). 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. Non-official table of contents

§ 35 Import

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 licence in accordance with Article 31 (4) or Article 37 (1) or the surrender to such an import is directly followed by the import. Non-official table of contents

§ 36 Tax formation, collection inventory

(1) Coal is a tax not due to any other provision of this This is the result of the fact that the coal in the tax area is used as a fuel or fuel.(2) The tax debtor is the person who uses the coal. 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. Non-official table of contents

§ 37 Tax exemption, permission, lack of purpose

(1) Who wants to use coal tax-free in the cases referred to in paragraph 2; requires permission. It is granted on request under the right of revocation to persons who do not have any doubts about their reliability. Permission shall be revoked if the condition set out in sentence 2 is no longer fulfilled.(2) Coal may be used for tax purposes
1.
for purposes other than those used for use as force or Heating,
2.
on the premises of a coal company (§ 31 para. 1 sentence 1) from the owner of the holding company 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.
up to the 31. December 2010 by private households as a heating fuel to meet their own heating requirements.
Sentence 1 (3) does not apply to coal used in electricity generation plants 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 the electricity generation, only the share of coal which is generated by electricity generation is 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 for the tax declaration and the due date.(3) The coal may only be used for the purposes specified 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 due immediately.(4) Coal shall be deemed to be used contrary to the purpose specified in the permit (paragraph 3), in so far as the permit for the tax-free use of coal pursuant to Article 37 (2), first sentence, point 4, in conjunction with Section 51 (1) (1) or the continued existence of the coal have been obtained from such permission by information which was, in essence, inaccurate or incomplete. By way of derogation from the sixth and seventh sentences 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 relating to natural gas

Non-official table of contents

§ 38 Creation of the tax

(1) The tax is created by the fact that supplied or self-produced natural gas in the tax area for consumption from the management network, unless a tax exemption procedure is concluded (Article 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-line-bound transmission is considered to be a removal for consumption.(2) Control debtor is
1.
the supplier, if he is resident in the tax territory and the delivered Natural gas is not removed from the grid by another supplier,
2.
otherwise, the person who takes the natural gas from the pipeline network.
(3) Who with If it is to supply natural gas for self-consumption in the tax area in the tax area, or to purchase natural gas from a supplier not resident in the tax territory for consumption, this has to be notified to the main customs office before.(4) The main customs office may, upon request, allow the person who supplies natural gas to its tenants, tenants or comparable 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 thereby.(5) Natural gas shall be deemed to be supplied to a supplier who is not registered in accordance with the provisions of paragraph 3, than in the tax territory for consumption from the pipeline, if the supply of natural gas is carried out in accordance with the assumption that a tax as 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 no tax has been created or the natural gas has been taken from tax-free.(6) In the case of the tax arising under paragraph 1, security shall be provided in advance where there are indications of danger to the tax. Non-official table of contents

§ 39 Tax declaration, due date

(1) The tax debtor has for natural gas, for which in one month (apportionment month) the Tax pursuant to section 38 (1) has been created, up to 15. 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. Day of the following month.(2) By way of derogation from paragraph 1, the tax debtor may also register the tax annually. 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 principal 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 be applied to the main customs office.(3) In the case of annual registration, the tax shall be for each calendar year (year of assessment) up to 31 December 2007. On the basis of the monthly advance payments made in accordance with paragraph 5, the following calendar year shall be notified in accordance with paragraph 5 of this calendar year. This calendar year is due in June.(4) If a debtor departs from the tax liability during the investment year, the amount of the tax to be paid shall be notified by the end of the fifth calendar month following the end of the tax obligation. 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 notification, monthly advances 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 principal customs office may exclude him from the procedure referred to in paragraph 2.(6) Where the supply or consumption of natural gas is calculated or calculated on the basis of the period of reading, which concern several months of assessment or a number of years of assessment, a reasonable estimate of the value of the supply or consumption of natural gas shall be available to the extent that a third party is responsible for the Distribution of the natural gas quantity taken over the entire reading period is allowed for the assessment periods concerned. Where reading periods end later than the respective assessment period, the amount of natural gas that is likely to be taken 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 on which it has been paid in accordance with the first sentence. The adjustment shall be made for the assessment period during which the reading period ends. The tax or refund entitlement for the difference between the amount declared and the amount corrected shall be deemed to have been incurred at the time when the reading period ends.(7) In the event that the application in accordance with § 38 (3) does not apply or if a security is not provided for in accordance with section 38 (6), the debtor shall immediately issue a tax return and calculate the tax yourself (tax declaration). The tax is due immediately. Unofficial Table Of Contents

§ 40 Non-wired Placing

(1) Where natural gas is not wired from a Member State to the § § 15, 16 (1) sentence 1 and paragraph 2 and § 18 apply, with the proviso that in the case of § 15 no tax arises if the reception or the transfer is subject to a procedure of tax exemption (§ 44 (1)) followed. By way of derogation from the second sentence of Article 15 (2), the accompanying document referred to therein shall not be included in the transport of natural gas.(2) Paragraph 1 shall not apply to liquefied natural gas, which shall be included in a plant for the re-gasification of liquefied natural gas following the placing into the tax territory of the tax territory. Non-official table of contents

§ 41 Non-guided import

(1) Natural gas is not introduced into the tax territory in a non-conducting way (§ 19) § 19a and 19b sensual with the proviso that no tax is created if the natural gas is transferred directly at the place of importation into a procedure of tax exemption (§ 44 paragraph 1).(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. Non-official table of contents

§ 42 Different taxation

(1) According to § 2 (3) sentence 1, No. 4, the taxed natural gas is not included in the first sentence of § 2 (3) sentence 1 and 2 (2) (2) (1), the tax shall be incurred in the amount of the difference to the applicable tax rate of Section 2 (1) (7) or (2). If it is not possible to determine the fate of the natural gas, the first sentence shall apply mutatily.(2) A debtor is responsible for the conduct of one of the aforementioned 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 section 39. Non-official table of contents

§ 43 Tax formation, collection inventory

(1) Natural gas is not a tax on the basis of any other provision of this The result is that the natural gas is produced or used as a fuel or heating material or as an additive or an extender of fuels or heating materials. The first sentence shall not apply to mixtures which have arisen during mixing operations which, in accordance with Section 44 (3) sentence 2, do not qualify as natural gas production.(2) A debtor is responsible for the conduct of one of the aforementioned acts. A number of tax debtors are all 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. Non-official table of contents

§ 44 Tax exemption, permission, misappropriation

(1) Tax exemption procedures are tax-free use and in the In the case of paragraph 2b, the tax-free distribution of natural gas shall also apply. 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 use the natural gas as users. If you want to hand in natural gas tax-free in accordance with paragraph 2b, you will need permission as a distributor. The permit shall be granted on request under the right of revocation of persons who do not have any objections to their tax reliability. It shall be revoked if the condition set out in sentence 4 is no longer fulfilled.(1a) 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 adversely affected.(2) On the premises of a gas recovery operation (paragraph 3), natural gas may be used by the owner of the holding in a tax-free way to maintain the holding, but not for the propulsion of vehicles.(2a) Natural gas which is collected during coal mining may be used in a tax-free way to drive gas turbines and internal combustion engines in beneficiary installations according to § 3.(2b) liquefied natural gas may be used or delivered in a tax-free way for the purposes specified in Article 27 (1) sentence 1.(3) Gas extraction undertakings within the meaning of this Act shall be establishments in which natural gas is produced or processed (manufactured). Section 6 (2) shall apply with the proviso that, for establishments which are not already from another basic gas extraction plant, the admixing of small quantities of other substances for improvement or odorifying (odoration) of natural gas shall not be considered to be Natural gas production.(4) The natural gas may only be used or delivered to the purpose specified in the permit. If natural gas is used or made contrary to the purpose specified in the permit, § 30 shall apply mutatily.

Chapter 5
Tax relief

unofficial table of contents

§ 45 definition

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

§ 46 tax relief on transfer from the tax area

(1) A tax relief is granted on request for
1.
demonstrably taxed, unused energy products in the sense of § 4, which are commercially available 2
2.
demonstrably taxed coal used for commercial purposes from the tax territory.
3.
demonstrably taxed natural gas that has been transferred or exported for commercial purposes from the tax territory ,
4.
demonstrably taxed, non-used 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 and coal and natural gas.
Sentence 1 does not apply to fuels in main containers of vehicles, special containers, working machines and equipment as well as refrigerators and air-conditioning systems, for fuels in reserve containers of Vehicles and for heating materials in the storage container of the parking heater of vehicles.(2) In the case referred to in the first sentence of paragraph 1, the tax relief shall be granted only if
1.
gives the relief entitled the proof that the tax is applicable to the Energy products have been paid in the other Member State, or
2.
entitled
a)
the application for tax relief before the transfer of the energy products at the main customs office and the energy products on demand,
b)
transports the energy products with the accompanying documents in accordance with Article 34 of the System Policy, and
c)
a proper acknowledgement of receipt as well as an official confirmation from the other Member State about the fact that the energy products are properly taxed 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 destination, but the tax in another Member State on the basis of: the irregularity has been found to have been found.(3) The discharge authority shall be the person who has spent or exported the energy products from the tax territory. Non-official table of contents

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

(1) A tax relief shall be applied upon request provides
1.
for verifiably taxed, non-used energy products in the sense of § 4, which shall be included in tax warehouses,
2.
for the hydrocarbon content in gaseous mixtures of demonstrably taxed, unused energy products; and other substances which have been collected during the storage or loading of energy products, in the refuelling of motor vehicles or in the degassing of means of transport, if: style="font-weight:normal; font-style:normal; text-decoration:none; ">
a)
The mixtures are used for the purposes stated in § 25 or § 26 , or
b)
made from the mixtures on the premises of a tax warehouse energy products as defined in § 4
3.
for demonstrably taxed heavy oils, petroleum gases, liquefied gases and gaseous hydrocarbons, as well as energy products treated in accordance with § 2 (4) and (4a), to the energy products of § 25 ,
4.
for verifiably taxed heavy oils, petroleum gases, liquefied gases and gaseous hydrocarbons, as well as to them in accordance with § 2 (4) of the Regulation. and 4a equivalent energy products, which have been used for the purposes specified in Section 26 above,
5.
for verifiable taxed Coal that
a)
has been included in a coal operation, or
b)
under the conditions of § 37, paragraph 2, sentence 1, no. 1 and 2, for the purposes stated there
6.
for demonstrably taxed natural gas fed into a line network for untaxed natural gas.
(2) Entitled to discharge is
1.
in the cases referred to in paragraph 1 (1) and (2) (b) of the holder of the tax warehouse or the approved Warrior,
2.
in the case of paragraph 1 (5) (a) of the owner of the coal business,
2a.
in the case of paragraph 1, number 6, the person who fed the natural gas,
3.
the other person who has supplied the natural gas the energy products have been used.
In the case of point 1, the approved warehor is only entitled to discharge, in so far as the holder of the tax warehouse vis-à-vis the principal customs office has written his waiver of the tax relief claim . Unofficial table of contents

§ 48 Tax relief in case of mixing of tagged gas oil

(1) A tax relief shall be applied upon request. granted for verifiably taxed shares in mixtures of properly marked 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 are
1.
for flushing approved by the main customs office or from the inadvertent to be detected by the applicant. We have found that there have been a number of missing persons in the United States.
2.
2.
demonstrably healed or supplied under § 2 (3) sentence 1 no. 1 of taxed gas oil.
This does not apply to the shares of mixtures which have been detected in the case of fuel controls in vehicles or propulsion systems.(2) The holder of the holding, which is authorised by the main customs office for rinsing, shall be entitled to discharge for the purpose of accidentally resulting mixtures of the persons entitled to dispose of the product. Non-official table of contents

§ 49 Tax relief for energy products used for heating or in beneficiaries

(1) Tax relief shall be granted on application for gas oils which have been proven to be taxed pursuant to § 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 shown to have been healed and a special economic A need for the use of gas oil which is not marked for heating is present.(2) A tax relief shall be granted on request for liquid gases which have been proven to be taxed pursuant to § 2 para. 2 no. 2 up to the amount in accordance with the tax rate of § 2 (3) sentence 1 no. 5, insofar as they are verifiably for the purposes specified in § 2 (3) sentence 1 have been delivered.(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) (1) to (3) up to the amount in accordance with the tax rate laid down in Article 2 (3), first sentence, point (1) (b), in so far as they are for commercial purposes demonstrably healed or used for the propulsion of gas turbines and internal combustion engines in beneficiary plants according to § 3. The tax relief shall be granted only if the amount of the relief is at least 50 euro in the calendar year.(3) shall be 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. Non-official table of contents

§ 50 Tax relief for biofuels

(1) On request, a tax relief is granted to the tax debtor
1.
for demonstrably taxed biofuels according to § 2 (1), unmixed with others Energy products, other than biofuels or additives of heading No 3811 of the Combined Nomenclature,
2.
for verifiably based on the tax rates of Section 2 (1) Taxed energy products, which are particularly eligible biofuels as referred to in paragraph 4 (3),
3.
for verifiably based on the tax rates of § 2 (1) taxed energy products, which are particularly eligible biofuels as referred to in paragraph 4 (1) or (2), or (2),
4.
for demonstrably following the 2 para. 2 taxed energy products, which are or contain biogas (biomethane) produced by fermentation or synthetically produced from biomass and are prepared for natural gas quality, provided that the biomethane produced in this way corresponds to the Requirements for natural gas as defined in the Regulation on the quality and quality of fuels, as amended.
The tax relief shall be subject to paragraphs 2 and 3 to 31. 1 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, the producers of biodiesel and the tax debtors before the 25. The report concluded in September 2008 and the non-acceptance of these had also led to contractual financial burdens for the companies. In the case of points 1 and 2 of the first 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 subject to the provisions of the provisions of the 31. December 2009 until 31 December 2009 December 2015.(3) The tax relief referred to in the first sentence of paragraph 1, points 1 and 4, shall be granted in the amount of the tax which is attributable to the share of biofuels. 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 fatty acid methyl ester 
to 31. December 2007399,40 EUR,
from 1. January 2008
to 31. December 2008336.40 EUR,
from 1. January 2009
to 31. December 2012303.40 EUR,
from 1. January 201321,40 EUR,
2.for 1 000 l vegetable oil
to 31. December 2007470.40 EUR,
of 1. January 2008
to 31. December 2008388.90 EUR,
from 1. January 2009
to 31. December 2012304.90 EUR,
from 1. January 2013EUR 21.40.
biofuels other than those referred to in the second sentence of Article 2 (1) (4), the rates of 1 and 3 No.1 shall apply. in so far as these are not particularly eligible biofuels referred to in paragraph 4 (1) or (2).(4) Particularly eligible biofuels 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 is obtained, or
3.
Energy products containing at least 70% by volume bioethanol with regard to the
(5) The tax relief must not lead to an 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 the Interior of the finances with the participation 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 up to the 1. A report on the market launch of biofuels and the development of prices for biomass and crude oil, as well as the prices for fuels and fuels, and, in the event of over-compensation, 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 environmental 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 other renewable energy sources. Fuels pursuant to Directive 2003 /30/EC of the European Parliament and of the Council of 8 June 2003 on the May 2003 on the promotion of the use of biofuels or other renewable fuels in the transport sector (OJ L 327, 28.3.2003, 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, shall carry out an initial analysis of the additional costs in relation to the tax benefit.(6) Companies producing biofuels shall be obliged to keep the data required for the report referred to in the first sentence of paragraph 5 for a customs inspection and to submit them on request to the main customs office. If they have an annual production capacity of at least 1 000 tonnes, they shall also be obliged to do so by the competent authority within the meaning of Section 37d (1) of the Federal Immission Control Act (BundesImmissionsschutzgesetz) by 31 December 2007. to report their 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 Code shall apply accordingly.(7) In the event of disturbances in the German biofuel market or of the biofuel market in the European Union caused by imports from third countries, the Federal Government shall, at the Commission of the European Union, the To initiate appropriate protective measures. Unofficial table of contents

§ 51 Tax relief for certain processes and procedures

(1) A tax relief is granted on request for energy products which have been verifiably taxed in accordance with Article 2 (1) (9) and (10), (3) sentence 1 or (4a) and
1.
from a company of the manufacturing 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. 282), as amended by the current version,
a)
for the manufacture of glass and Glassware, ceramic products, ceramic wall and floor tiles and tiles, bricks and other building ceramics, cement, lime and fired gypsum, products of concrete, cement and gypsum, ceramic-bound abrasive bodies, 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 the above mentioned
b
for the production and processing of metals, and for the manufacture of metal products for the manufacture of metal products, for the manufacture of metal products, Manufacture of forging, press, drawing and stamping parts, rolled rings and powder metallurgical products and for surface finishing and heat treatment,
c)
for chemical reduction techniques,
d)
at the same time for heating purposes and for other purposes than as heating or fuel,
2.
for thermal waste or exhaust air treatment
.(1a) By way of derogation from paragraph 1, the tax relief shall be as from 1. 1 (1) (a) (a) taxed energy products (61,35 Euro for 1 000 litres). A further tax relief cannot be granted for these energy products.(2) The discharge authority shall be the person who has used the energy products. Unofficial table of contents

§ 52 Tax relief for ship and aviation

(1) A tax relief is granted on request for evidence of proof of tax relief. taxed energy products which have been used for the purposes referred to in Article 27. In the cases referred to in Article 27 (1), first sentence, No. 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 the latter are properly marked.(2) The discharge authority shall be the person who has used the energy products. Unofficial table of contents

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

(1) Tax relief shall be granted on application for energy products which have been shown to have been 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 electricity generation, a tax relief shall be granted only for the share of energy products which is covered by electricity generation.(2) Energy products shall be considered to be used for power generation only insofar 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, as far as their thermal energy (Steam) does not serve power generation,
2.
downstream exhaust treatment plants,
3.
Additional firing, as far as the thermal energy generated is not used for power generation, but in front of the heat engine, in particular a steam turbine or a Stirling Engine.
Air treatment plants within the meaning of sentence 3 (2) 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 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 shall be the person who has used the energy products for power generation. Unofficial table of contents

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

(1) A complete Tax relief shall be granted on application for energy products which have been shown to have been 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 have been used. The tax relief is granted only if these assets
1.
are highly efficient and
2.
reach a month or year use degree of at least 70 percent.
The combined heat and power coupling is highly efficient in the sense of the second sentence of the second sentence, if it is
1.
the criteria 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 Directive 92 /42/EEC (OJ L 206, 22.7.1992, p. 34), as amended by Regulation (EC) No 219/2009 (OJ L 327, 27.12.2009, p. 109), as amended, and
2.
the harmonised efficiency reference values of Decision 2007 /74/EC of the Commission of 21 Directive 2004 /8/EC of the European Parliament and of the Council establishing 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 L 327, 22.12.2004, p. 183), as amended.
.(2) The tax relief shall only be paid until the complete discontinuation of the use of the main components of the system in accordance with the provisions of § 7 of the Income Tax Act as amended by the notice of 8. October 2009 (BGBl. 3366, 3862), which was last amended 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 added main components is complete, provided that the cost of renewal is at least 50 Percent of the cost of rebuilding the asset.(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 shall be the person who has used the energy products for the coupled generation of power and heat.(5) The tax relief referred to in paragraphs 1 and 3 shall be granted only for the month or year in which the conditions set out in paragraphs 1 and 2 have been demonstrated.(6) The tax relief referred to in paragraphs 1 to 3 shall be granted on the basis of and until the end of the European Commission's authorisation to grant aid under the conditions laid down 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 will be shall, on request, be granted 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 for the coupled generation of power and heat in fixed installations with a month or The annual utilisation rate of at least 70 per cent has been healed.(2) The tax relief referred to in paragraph 1 shall be
1.
for 1 000 l in accordance with § 2 (3) sentence 1, point 1, or Number 3 taxed energy products 40.35 EUR,
2.
for 1 000 kg pursuant to § 2 (3), first sentence, point 2 of the taxed energy products 10,00 EUR,
3.
for 1 MWh according to § 2 paragraph 3 sentence 1 number 4 taxed energy products 4,42 EUR,
4.
for 1 000 kg in accordance with Article 2 (3), first sentence, point 5, taxed energy products 60,60 EUR.
A further tax relief may not be granted for these energy products.(3) Where, in the case referred to in paragraph 1, the energy products are produced by a producer of the manufacturing industry within the meaning of Article 2 (3) of the Electricity Tax Act or by a company of the agricultural and forestry sector in the meaning of Section 2 (5) of the Electricity tax law heats up for operational purposes, paragraph 2 shall apply, with the proviso that the tax relief shall be
1.
for 1 GJ energy products taxed 0.16 EUR,
2.
for 1 GJ pursuant to § 2 (1) (9), (10) or (4a) MWh pursuant to Article 2 (3), first sentence, point 4, taxed energy products shall be 4.96 EUR,
.(4) A partial tax relief shall be granted on application for energy products which have been shown to have been taxed in accordance with Article 2 (1) (9) and (10), (3), first sentence or (4a), and which are used to drive gas turbines and internal combustion engines in For the coupled production of power and heat in accordance with § 3 with a monthly or annual utilisation rate of at least 70 per cent, it has been used.(5) The tax relief referred to in paragraph 4 is
1.
for 1 000 l in accordance with § 2 (3), first sentence, point 1, or Number 3 taxed energy products 40.35 EUR,
2.
for 1 000 kg pursuant to § 2 (3), first sentence, point 2 of the taxed energy products 10,00 EUR,
3.
for 1 MWh according to § 2 paragraph 3 sentence 1 number 4 taxed energy products 4,42 EUR,
4.
for 1 000 kg in accordance with § 2 (3), first sentence, point 5, taxed energy products 19,60 EUR,
5.
for 1 GJ in accordance with Article 2 (1) (9), (10) or (4a) of energy products taxed 0,16 EUR.
A further tax relief cannot be granted for these energy products.(6) The discharge authority shall be the person who has used the energy products for the coupled generation of power and heat.(7) The tax relief referred to in 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 required 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. Non-official table of contents

§ 54 Company tax relief

(1) A tax relief is granted on request for energy products that have been shown to have been taxed pursuant to § 2 (3), first sentence, number 1, 3 to 5, and by a company of the manufacturing industry within the meaning of Section 2 (3) of the Electricity Tax Act or by a company in the agricultural and forestry sector within the meaning of § 2 No 5 of the Electricity Tax Act 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 be carried out by a company in the manufacturing sector or by a company in the country and Forestry has been used.(2) The tax relief is

1.for 1 000 l according to § 2, paragraph 3, first sentence 1, point 1 or number 3 Energy products15,34 EUR,
2.for 1 MWh according to § 2, paragraph 3, first sentence, point 4 Energy products1,38 EUR,
3.for 1 000 kg pursuant to § 2 (3) sentence 1, point 5 Energy products15,15 EUR.

(3) Tax relief shall be granted only if 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 has used the energy products. Non-official table of contents

§ 55 Tax relief for companies in special cases

(1) A tax relief is granted on request for Energy products which have been shown to have been taxed in accordance with Article 2 (3), first sentence, points 1, 3 to 5 and which are healed for operational purposes by an enterprise of the manufacturing industry within the meaning of Section 2 (3) of the Electricity Tax Act, or in The beneficiaries have been used in accordance with § 3. However, tax relief for energy products used for the production of heat shall only be granted to the extent that the heat produced has been shown to have been used by a producer of the manufacturing sector.(1a) (omitted) (2) For a calendar year, the tax relief shall be 90 per cent of the amount of the tax 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 Until 4 of the Electricity Tax Act in the calendar year the difference exceeds the difference between
1.
Employer's share of the pension insurance contributions calculated for the enterprise if, in the calendar year for which the application is made (application year), the contribution rate in the general pension insurance scheme is 20.3 per cent and in the Crunic pension insurance would have been 26.9 percent, 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 insurance would have been 19.5 per cent and in the pension insurance scheme 25.9 per cent.
If the contribution rates in the pension insurance 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 share referred to in the first sentence of the first sentence shall be decisive.(3) The tax share (paragraph 2) is

1.for 1 MWh according to § 2, paragraph 3, first sentence, point 4 Energy products2.28 EUR,
2.for 1 000 kg according to § 2 (3) sentence 1, point 5 Energy products19.89 EUR,
3.for 1 000 l in accordance with § 2 (3), first sentence, point 1 or point 3 Taxed energy products5,11 EUR,


is reduced by 750 euros.(4) A tax relief pursuant to paragraphs 1 and 2 shall be granted where
1.
the enterprise for the Application year proves that
a)
has operated an energy management system that meets the requirements of the DIN EN ISO 50001, issue December 2011, or
b)
a registered organisation pursuant to 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 and audit scheme and repealing Regulation (EC) No 61/2001, as well as Commission Decisions 2001 /691/EC and 2006 /193/EC 1. 1),
2.
the federal government
a)
it has been determined that at least the target value for the application year after the Appendix to § 55 has been reached for a reduction of the energy intensity; the determination is made on the basis of the report by an independent scientific institute within the framework of the monitoring procedure laid down in the agreement between the Government of the Federal Republic of Germany and the German economy to increase energy efficiency of 1. August 2012 (BAnz AT 16.10.2012 B1), as well as
b)
has made the determination referred to in point (a) in the Federal Law Gazan
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 June 2003. On the definition of micro-enterprises and small and medium-sized enterprises (OJ L 327, 22.3.2003, p. 36), as amended, respectively.(5) By way of derogation from paragraph 4, the tax relief shall be granted
1.
for the application years 2013 and 2014, if: the enterprise proves that it has started in the application year or earlier to introduce an energy management system in accordance with the first sentence of paragraph 4 (1) (a) or an environmental management system referred to in the first sentence of paragraph 4 (1) (1) (b),
2.
for application year 2015, if
a)
If the company 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 an organisation in 2015 or earlier has been registered in accordance with Article 13 of Regulation (EC) No 1221/2009, and
b)
the requirements of paragraph 4, first sentence, point 2 are fulfilled.
Small and medium-sized enterprises shall be subject to the second sentence of paragraph 4(6) For companies which are in accordance with the 31. December 2013, paragraph 5 shall apply, with the proviso that
1.
shall be replaced by the year 2013 the calendar year of the re-establishment and the post of the years 2014 and 2015 the two years following the re-establishment, as well as
2.
from the application year 2015 the The conditions laid down in paragraph 4, first sentence, point 2, shall be fulfilled; paragraph 7 shall apply mutatily.
The date of the re-establishment shall be the date of the initial holding 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 p. 3044), as amended, have been amended.(7) If the Federal Government finds that the target value for a reduction in energy intensity provided for in the annex to § 55 for the application year has not been reached, the companies will receive the tax relief by way of derogation from the first sentence of paragraph 4. Point 2 (a)
1.
to 60 percent if the Federal Government has established that the The target value for a reduction in energy intensity was reached at least 92 percent,
2.
to 80 percent, if the federal government is to be able to reduce energy intensity. noted 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 of whether the conditions set out in the first sentence of the first sentence of 1 or 2 are met, within the framework of the Federal Government notice pursuant to the first sentence of paragraph 4 (2) (b).(8) The proof referred to in the first sentence of paragraph 1 (1) (a) and in the first sentence of paragraph 5 (1) and (2) (a) first alternative is to be provided by the undertakings by
1.
Environmental verifier or environmental expert organizations, as amended by the Environmental Law in the Notice of 4. September 2002 (BGBl. 3490), as last amended by Article 1 of the Law of 6. December 2011 (BGBl. 2509), may be used as environmental verifier in the version in force in each case, in their respective areas 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 under the conditions laid down and up to the date on which the European Commission is required to grant state aid, or the exemption indication required for this purpose, in the case of the European Commission pursuant to Commission Regulation (EC) No 800/2008 of 6 June 2008. August 2008 on the declaration on 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 327, 28.8.2008, p. 3), as amended, respectively. The Federal Ministry of Finance will announce the phase-out of the approval or the exemption panel separately.(10) The company of the manufacturing industry which has used the energy products is entitled to discharge.

Footnote

(+ + + Note: determination in accordance with § 55 para. 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

§ 56 Tax relief for local public transport

(1) A tax relief shall be applied to Application 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 treated in accordance with § 2 (4), which can be proven according to § 2 para. 1 no. 1, 4 or para. 2 have been taxed and the
1.
in the generally accessible transport of persons Rail tracks with the exception of cable cars or
2.
in motor vehicles in approved scheduled services according to § § 42 and 43 of the Passenger Transport Act in the version the notice of 8. August 1990 (BGBl. 1690), as last amended by Article 2 (7) of the Law of 7. July 2005 (BGBl. I p. 1954), as amended, or
3.
in motor vehicles in accordance with § 1 (4) (d), (g) and (i) of the exemption regulation of the 30. August 1962 (BGBl. 601), as last amended by Article 1 of the Regulation of 30 June 2008. June 1989 (BGBl. 1273), as amended,
, where in the majority of the transport cases of a transport means the total travel distance does not exceed 50 kilometres or the total travel time does not exceed 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 the energy products as set out in the first sentence of the first sentence of Article 1 (1) of the tax area.(2) The tax relief is

1.for 1 000 l gasoline in accordance with § 2 para. 1 no. 1 or 1 000 l gas oils according to § 2 Par. 1 No. 454.02 EUR,
2.for 1 000 kg of liquefied gases in accordance with § 2 para. 2 no. 2 to the 31. December 201813.37 EUR,
3.for 1 MWh natural gas or 1 MWh gaseous hydrocarbons according to § 2 para. 2 No. 1 to 31. December 20181.00 EUR.

Sentence 1 applies to energy products in accordance with § 2 para. 4.(3) A tax relief shall be granted only if the amount of the relief referred to in paragraph 2 is at least 50 euro in the calendar year.(4) The discharge authority shall be the person who has used the energy products. Non-official table of contents

§ 57 Tax relief for agricultural and forestry holdings

(1) A tax relief is granted on request for According to § 2 para. 1 no. 4, taxed energy products, which are used in agricultural and forestry holdings for the operation of
1.
Ackerschleppern,
2.
stationary or mobile working machines and motors or
3.
special vehicles
in the execution of works for the production of plant or animal products by soil management or by land management Animal husbandry has been used. In so far as the energy products have been used for the execution of forestry work, a tax relief shall be granted if and to the extent that it is subject to the conditions laid down in Commission Regulation (EC) No 1998/2006 of 15 June 2006. December 2006 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid (OJ No L 73, 27.2.2006, 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 annually for a maximum of 15 litres of gas oil per bee population.(2) Agriculture and forestry holdings within the meaning of paragraph 1 are
1.
holdings which are: Soil management or livestock farming associated with soil management gain plant or animal products and
a)
from which natural persons earn income in accordance with § 13 para. 1 no. 1 of the Income Tax Act or
b)
its owner is a non-fierce personal association, a legal person under private law, or a Hauberg, Forest, Forest, Forest or Laubant cooperative or a similar The real community within the meaning of Section 13 (1) (4) of the Income Tax Act and in which, in the case of the production of animal products, the animal husbandry associated with land management is the limits of § 51 of the valuation law in the version of the Notice of 1. February 1991 (BGBl. 230), as last amended by Article 14 of the Law of 20. December 2001 (BGBl. 3794), in which the current version does not exceed, or
c)
the holder of which is a body, association of persons or a property of assets, which pursues exclusively and directly ecclesiastic, non-profit or charitable
,
2.
apiaries, from which natural persons income according to § 13 Paragraph 1 (2) of the Income Tax Act, or the holder of which is a non-fictiable personal association or a legal person under private law,
3.
Hiking Sheepries and Teicheconomies,
4.
Sling works for irrigation and drainage land-and forest-based land,
5.
holdings, especially contractors, farms of cooperatives and machinery communities, water and soil associations, and Participant communities in accordance with the Law on the Purification of the Land in the version of the Notice of 16. March 1976 (BGBl. 546), as last amended by Article 2 (23) of the Law of 12. August 2005 (BGBl. 2354), to the extent that they carry out, for the establishments referred to in points 1 to 3, the production of plant or animal products by soil management or by animal husbandry linked to soil management.
(3) Machinery or special-purpose vehicles referred to in the first sentence of paragraph 1 (1) (2) and (3) shall apply to machinery and vehicles used in agricultural and forestry holdings, in accordance with their design and devices, for use in such operations; Suitable and intended for use.(4) The execution of works for the production of plant or animal products by soil management or by means of soil management shall also be subject to
1.
the transport of agricultural and forestry industry common in farms and forestry Goods or products obtained by the holding itself or by other agricultural and forestry holdings,
2.
the implementation of the products Areas belonging to an already existing farm and forestry operation,
3.
the maintenance of economic routes owned by the owner of a farm of agriculture and forestry,
4.
the transport of bee colonies to the costumes and homelds, as well as journeys for the care of bees.
(5) Control relief is

1.for 1 000 l gas oils according to § 2 Par. 1 No. 4214.80 EUR,
2.for 1 000 l Biofuels
a)in accordance with § 50 (3) sentence 3 number 1
to 31. December 200790.00 EUR,
of 1. January 2008
to 31. December 2008150.00 EUR,
of 1. January 2009
to 31. December 2009182.92 EUR,
from 1. January 2010
to 31. December 2012185.96 EUR
from 1. January 2013450.33 EUR,
b)pursuant to § 50 (3) sentence 3 Number 2
to 31. December 200723.52 EUR,
from 1. January 2008
to 31. December 2008100.00 EUR,
of 1. January 2009
to 31. December 2009180.00 EUR,
of 1. January 2010
to 31. December 2012184.55 EUR,
from 1. 1 January 2013450.00 EUR
each unmixed with other energy products, other than biofuels or additives of heading No 3811 of the Combined Nomenclature.(6) (omitted) (7) Tax relief shall be granted only if the amount of the relief referred to in paragraphs 5 and 6 is at least 50 euro in the calendar year.(8) Discharge is
1.
in the case of paragraph 5 (1) of the operation of agriculture and forestry referred to in paragraph 2 (1) to (4), which has used 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 of paragraph 5 (2) of the agricultural and forestry operations referred to in paragraph 2, which shall: Biofuels used.
Non-official table of contents

§ 58 (omitted)

unofficial table of contents

§ 59 Tax relief for diplomatengasoline and diesel fuel

(1) On the basis of reciprocity, the services listed in paragraph 2 will be and persons who, on request, pay the tax on petrol and diesel fuel which they have acquired as fuel for the operation of their motor vehicles from public service stations.(2) Beneficiaries within the meaning of paragraph 1 are
1.
the diplomatic and consular representations in the Federal Republic of Germany, excluding electoral consulates,
2.
the heads of the representations referred to in point 1, their diplomatic members, consular officials, members of their administrative and technical staff and their service personnel, as well as the family members 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 Living the household.
(3) Not favored are
1.
Germans or such stateless persons and foreigners, who had their permanent residence within the scope of this law before they belonged to the persons referred to in paragraph 2 (2),
2.
persons covered by the scope of application of this law This law is a private activity.
Unofficial table of contents

§ 60 Tax relief in case of default of payment

(1) 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 included in the selling price for the goods consignee on the grounds of insolvency, if
1.
the tax amount exceeds 5,000 euros when the insolvency is entered,
2.
There is no evidence to suggest that the insolvency has been incapacitated with the seller,
3.
the default despite the agreed retention of title, ongoing surveillance of the outside stands, timely reminder in case of late payment, and legal proceedings of the claim was not to be avoided,
4.
Seller and consignee are not economically connected; they shall also be deemed to be connected if they are part-holders. or members of the same company or members within the meaning of Section 15 of the Tax Code, or where the seller or the recipient of the goods is the management of the business of the other.
(2) The tax relief shall be subject to the following: that they are requested in writing until the end of the year following the year in which the goods recipient's insolvency has occurred. The application shall be accompanied by the following:
1.
Documents on the nature, origin and taxation of the Mineral oil,
2.
Reevidence of the sale to the recipient of the goods,
3.
Reevidence on the the insolvency of the recipient.
(3) The tax relief shall be subject to the disbanding condition of a subsequent performance of the recipient of the goods. 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 in the amount of the tax amount which has failed to the Federal Republic of Germany (Federal Finance Administration).

Chapter 6
Final Provisions

Non-official Table of Contents

§ 61 Tax Supervision

(1) The tax supervisor within the meaning of § 209 of the Duty order,
1.
who manufactures energy products, spends into the tax territory, ,
2.
who acts as an agent in accordance with Section 18 (3).
(2) The public officials are empowered to act in the public Transport at any time, in the premises and on the premises of the premises during the business and working time, free of charge, samples from motor vehicle tanks or other containers. For sampling, the public officials shall be allowed to stop vehicles. On request, the persons concerned shall identify the source of the energy product and provide the necessary assistance in the sampling. Non-official table of contents

§ 62 Tax service manager, tax aid workers

(1) The taxable person may be able to fulfil his tax obligations. Service obligations for persons who do not belong to the company or the company (tax manager). The appointment of the tax manager will only become effective after the main customs office has agreed.(2) At the request of the taxable person, the main customs office may order persons who are not affected by the taxation themselves as tax aid workers. They may only be entrusted with the task of identifying facts that can be significant in terms of taxation. Non-official table of contents

§ 63 Business statistics

(1) According to the Federal Ministry of Finance, the main offices are responsible for the statistical purposes surveys and share the results of the Federal Statistical Office for evaluation purposes.(2) The Federal Financial Authorities may also submit prepared data to the Federal Statistical Office for presentation and publication for general purposes. Non-official table of contents

§ 64 Buesmoney Provisions

is an administrative offence within the meaning of Section 381 (1) (1) of the German Tax Code, who intentionally or Lightweight
1.
contrary to § 3 paragraph 5, a favored asset is not, not correct or not reports in good time,
2.
contrary to § 9 (1a), § 15 (3), § 18 (3) sentence 1 or (6) sentence 1, also in connection with § 34 or § 40 (1), or § 23 (4) Sentence 1 an advertisement not, not correct, not fully or not reimbursed in time,
3.
contrary to § 10 (3), § 11 (3) or § 13 (3) Do not take up energy products in time, do not or do not take over in time, do not or do not or do not carry on in time or do not carry out or do not carry out on time,
4.
contrary to § 31 para. 3 or § 38 para. 3, a filing not, not correct or not in time, or
5.
contrary to § 61 para. 2 sentence 3, not correct or not in time, an indication not, not correct, not complete or not timely, or not, not correct, not complete or not provided in good time.
Non-official table of contents

§ 65 Assurance

(1) Secured
1.
Energy products for which a tax is created in accordance with Section 21 (1),
2.
Energy products that have been wrongly removed from or affected by authorised labeling agents
3.
Energy products that contain approved labelling substances or other red colouring substances, contrary to a ban adopted pursuant to section 66 (1) (12).
(2) Energy products which an office-holder may find in quantities and in circumstances which indicate a commercial purpose, and for which proof cannot be provided that it is
1.
are in the tax-exception process or
2.
properly taxed in the tax area or logged in for proper control,
can be ensured.(3) § § 215 and 216 of the Tax Code shall apply mutatily. Non-official table of contents

§ 66 Empowerment

(1) The Federal Ministry of Finance is authorized to implement this law by Ordinance without the consent of the Federal Council
1.
the version to be applied in accordance with § 1a sentence 1, point 2 the Combined Nomenclature and to adapt the wording of this Act and the implementing regulations of the amended nomenclature to the extent that tax changes do not result from this,
1a.
The wording of this law to be adapted to modified versions or new versions of the Customs Code, unless tax changes are made in this case,
2.
in agreement with the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety to rule that the main offices in the administrative system have a tax benefit or a tax May grant tax relief for energy products used in pilot projects for the technological development of more environmentally friendly products or in the case of fuels from renewable raw materials,
3.
for procedural simplification, to avoid undue economic burdens, and to ensure the uniformity of taxation and tax revenue provisions § § 1 to 3a, and in particular
a)
to determine the terms of § § 1 to 2 as well as provisions relating to the tax bases referred to in § 1a,
b)
for energy products according to § 1 para. 3, taking into account the differences in heating value by way of derogation from § 2 (4) special tax rates,
c)
to determine the terms of § 3 more closely, guidelines for determining the monthly or annual use degree, to demarcation of the combined heat and power process as well as the obligation to declare and order the operators of plants according to § 3 obligations for the proof of the conditions mentioned there,
d)
Approximate to the other favored plants according to § 3a and operators of such plants obligations for the proof of the conditions mentioned there
4.
to simplify procedures, to avoid undue economic burdens, and to ensure the uniformity of taxation and of the tax revenue provisions of § § 4 to 9, and in particular
a)
Permission-and the control warehousing procedure closer to rules,
b)
to rewrite the warehousing and manufacturing operations, and to determine which rooms, areas, installations and operating parts shall 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 If this is necessary due to the special conditions in the free zone, and if the control concerns are secured,
d)
the manufacturer for production of energy products outside a manufacturing plant, special obligations to be laid down
5.
on simplification of the procedure, to avoid of unreasonable economic burdens and of the regularity of taxation and of tax revenue provisions relating to § § 9a to 14, and in particular
a)
the approval procedure as well as the process of obtaining energy products as a registered recipient
(b)
the authorisation procedure and the procedure for the supply of energy products by registered consignor, and to provide for the procedure to be followed by: To allow dispatch from the place of importation only if tax matters are not contrary to that,
c)
the procedure for the transport of energy products under tax suspension, taking into account Articles 21 to 31 of the System Directive and the regulations adopted for that purpose, as well as the procedure for the transmission of the electronic administrative document and the necessary data exchange; and the procedure to be regulated 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 on the procedure for the transport and delivery of energy products with a certificate of exemption closer to the rules and, in the case of transport operations in the tax area, other documents instead of the exemption certificate ,
e)
to allow owners of tax warehouses and registered recipients to use energy products solely by taking possession of the tax warehouse or the holding company
6.
to simplify procedures, to avoid undue economic burdens, and to ensure the uniformity of taxation and of the tax revenue provisions in accordance with § § 15 to 19b, in particular
a)
Procedures for the introduction of energy products for commercial purposes more closely,
b)
the terms "main" and "reserve containers" closer to determining
c)
closer to rules of mail order trade,
d)
the application of Customs regulations (§ 19b (3)) more detailed
7.
to simplify procedures, to avoid undue economic burdens, and to secure the security the regularity of taxation and the tax revenue to be adopted in accordance with § § 20 to 23, and in particular
a)
the terms of § 23 to be more detailed,
b)
More about the obligation to notify according to § 23, paragraph 4 and special obligations for the taxable persons
8.
on simplification of the procedure, in order to avoid undue economic burdens, and In order to ensure the regularity of taxation and the tax revenue, provision should be made for Articles 24 to 30, in particular
a)
the conditions for the tax exemptions, including the terms, as well as the permission procedure and the procedure of tax exemption to be regulated and obligations for to provide for the supply, storage and use of the energy products,
b)
the use, distribution, transfer and export of the energy products from the (c)
allowing energy products to be used for the production of energy products in general, in order to allow the production of energy products in general,
to
the use of energy products to be used in the production of energy products, (
)
to determine the parts of the holding in which, in accordance with Article 26 of the Energy Products Directive, the parts of the holding shall be determined by the holder of the licence. Maintenance of the company tax-free can be used,
e)
the tax-free use according to § 27 (1) for the area of inland waters
f)
to provide that the holder of a licence to use energy products for the purposes of Article 27 (1) is not responsible for the use of these energy products; to use tax-free purposes with the proviso that they are subject to a tax according to the applicable tax rate of § 2, and to regulate the necessary procedures, including the tax collection procedure,
g)
to restrict the tax-free use according to § 27 (2) (2) (2) and (3) and (3) to establishments approved by authorities which are closer to the label, as well as the tax-free use of in accordance with Article 27 (3), also for energy products other than those referred to in Article 27 (2)
9.
on simplification of the procedure, in order to avoid undue to enact economic burdens and to ensure the uniformity of taxation and tax revenue provisions relating to § § 31 to 37, and in particular
a)
the permission procedure for coal companies and coal suppliers as well as the notification requirement pursuant to section 31 (3) (b)
the appropriate application of the coal to the coal industry in the coal industry,
to provide for the application of the
c)
the application of the rules applicable to the importation of coal into the tax territory; the rules applicable and the procedures to be applied,
d)
the conditions for tax-free use, including the terms, closer to , as well as to determine the authorisation procedure and the tax-free use procedure, and to lay down obligations for the supply, purchase, storage and use of coal,
e)
allowing the use of tax-free coal under waiver of formal solicitation in general,
f)
to determine the parts of the enterprise where, according to § 37 (2) sentence 1 no. 2, coal can be used without tax to maintain the holding
10.
for procedural simplification, to avoid undue economic burdens, and to ensure the uniformity of taxation and tax revenue provisions § § 38 to 44, and in particular
a)
The further information on the obligation to declare in accordance with § 38 Abs.
b)
to apply the appropriate application of the application of the natural gas to the tax area where natural gas is being introduced into the tax area. Rules and procedures to be followed in more detail
c)
the appropriate application of the non-piece-bound imports of natural gas into the tax area the rules applicable and the procedures to be applied,
d)
to determine the conditions for the tax exemptions, including the terms , as well as the authorisation procedure and the tax exemption procedure, including obligations for the supply, reference, storage and use of the natural gas,
e)
the use, distribution, transfer and export from the tax territory of tax-free natural gas under waiver of a formal single permit in general Permit,
f)
to determine the parts of the holding in which natural gas is used for the maintenance of the holding in accordance with section 44 (2) of the natural gas system can
11.
to simplify the procedure, to avoid undue economic burdens, and to ensure the uniformity of taxation and the To enact tax revenue provisions in accordance with § § 45 to 60, in particular
a)
To determine the conditions for granting tax relief, including the terms and conditions, and to regulate the tax relief procedure, and to lay down rules on the information and evidence required for the purpose of relieving the tax burden , including its retention,
b)
to determine that the right to tax relief shall be invoked within specified time limits
c)
by way of derogation from § 52 (1), second sentence, for individual cases to be specified in more detail, also a discharge facility for non-labelled energy products
d)
For the determination of the electrical nominal power, for the delimitation of the power generation process and for the main components of the power generation system (§ 53) to determine and to impose on the parties involved in the operation of such systems the obligation to prove the conditions referred to therein,
e)
in agreement with the Federal Ministry of Food and Agriculture on § 57 Approximation of 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 § 59, paragraph 1, to determine that the tax relief is granted to the supplier of the energy products, as well as the procedure required for this rules,
g)
For the determination of the high-efficiency criteria, the depreciation criteria, the calculation and the proof of the degree of use and the main components of the Power-to-heat-coupling system (§ 53a) to be determined and to impose on the parties involved in the operation of such plants to prove the conditions mentioned there,
h)
Approximate to the calculation and proof of the degree of use and to the main components of the combined heat and power plant as well as to the operational heating (§ 53b) and to the Operation of such plants to perform obligations to prove the conditions mentioned there
11a.
in agreement with the Federal Ministry of Education and Research for 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 and
a)
to prescribe that, for biofuels, a discharge in accordance with § 50 only in claim if there is evidence that certain environmental and social requirements for the sustainable production of biomass and the protection of natural habitats are met in the production of the biomass used, and if the biomass used for the production of biomass is Biofuel has a certain reduction in greenhouse gas emissions,
b)
to define the requirements of the letter a,
c)
taking into account the technical development, also in derogation from § 1a sentence 1 (13a) of the energy products as biofuels or in deviation from § 1a sentence 1 (d)
particularly eligible for support in the case of certain energy products to be defined as non-renewable or no longer fully biofuels,
d)
e)
also, by way of derogation from § 50 (4), other energy products other than those referred to in paragraph 50 (4) shall be considered to be particularly important. identify eligible biofuels, provided they have a high CO2 reduction potential and can be used in their production on a broader biogenic raw material basis than in the case of conventional Biofuels
11b.
In agreement with the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, more detailed provisions for the implementation of § 50 , and to adopt the legal regulations based on paragraph 11a, in particular the necessary supporting evidence and the monitoring of compliance with the requirements for biofuels and the sampling required for that purpose, rules,
12.
to ensure the uniformity of taxation and tax revenue rules on the labelling of energy products and on how to deal with them , and in order to simplify procedures in certain cases, to regulate the supply, supply, supply or use of marked energy products as fuel ,
13.
in order to ensure the uniformity of taxation and to avoid distortions of competition, to determine that energy products are Chemical-technical requirements must be met if they are not taxed at the highest possible rate, and that, for tax purposes, energy products and additives must be examined and measured according to certain procedures ,
14.
Rules on the establishment and collection of the tax, in particular on the tax declaration, on the calculation and payment of the tax, and on the payment of the tax, Calculation and fixing of monthly advances,
15.
to determine the conditions for a security performance and to determine the procedure of To regulate the security performance, provided that the law provides for the performance of a security,
16.
to ensure the uniformity of taxation and the To order tax revenue that energy products must be treated, designated, stored, dispatched, transported or used in a particular way and that special obligations to be fulfilled in the handling of energy products ,
17.
to ensure the uniformity of taxation and tax revenue, to determine that when mixing energy products, the different tax rates , or for which a tax relief under section 50 is granted, a tax is created before the tax is issued in the main and reserve containers of engines in the person of the mixing end, and the tax collection procedure shall be regulated,
18.
Provisions to be adopted to implement the tax exemptions after
a)
Article XI of the Agreement 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 April 1959. June 1951, between the parties to the North Atlantic Treaty, on the legal status of their troops with regard to foreign troops stationed in the Federal Republic of Germany (BGBl. 1961 II p. 1183, 1218) in the version in force,
b)
Article 15 of the Agreement of 13. March 1967, between the Federal Republic of Germany and the Supreme Headquarters of the Allied Forces, Europe, on the special conditions for the establishment and operation of international military headquarters in the Federal Republic of Germany Germany (BGBl. 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 which the United States of America and the United States of America are 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.
It can be ordered that the tax arises in case of misuse for all parties involved and that the delivery of the taxed energy products to the supplier is the
19.
In the case of the import tax exemption for energy products, insofar as this does not result in unreasonable tax advantages, under the The conditions under which they are laid down in accordance with Council Regulation (EC) No 1186/2009 of 16 June 2009 November 2009 on the Community system of reliefs from customs duties (OJ L 327, 22.12.2009 23), as amended and other legislation adopted by the European Communities or the European Union, can be exempted from customs duty and the necessary provisions are to be adopted and the To arrange for the tax revenue to be used in case of abuse for all those involved in the tax,
20.
to facilitate and simplify the (b) to determine that tax returns, tax declarations or other data required for the taxation procedure can be transmitted by remote data transmission, and in particular
a)
the requirements for applying the method,
b)
the details of the form, content, processing, and backup of the data to be transmitted,
c)
the type and Way of transmitting the data,
d)
the responsibility for receiving the data to be transmitted,
e)
Third party action obligations and their liability for taxes or tax advantages, which are shortened or obtained due to incorrect collection, processing or transmission of the data ,
f)
to determine the scope and form of the special declaration requirements of the declarant or taxable person required for this procedure
, and
g)
in consultation with the Federal Ministry of the Interior instead of the qualified electronic signature other secure procedure ensuring the authenticity and integrity of the transmitted electronic document, and
h)
Exceptions to the obligation to To allow use of a qualified electronic signature or other safe method as 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, the date of publication, the reference source and a body at which the publication is published.
(2) The Federal Ministry of Finance is authorized to conclude agreements with other Member States by which
1.
for all or some of the energy products referred to in § 4, insofar as they are not from § 2 para. 1 no. 1 to 5 , and 8, to suspend all or part of the control measures applicable to the monitoring of excise duty on the intra-Community transport of energy products,
2.
for frequently and regularly recurring cases of transport of energy products of free travel in transit through the territory of another Member State Procedural simplifications are provided for control measures for the monitoring of excise duty on the intra-Community transport of energy products,
3.
for frequent and regular transport of energy products in a system of tax suspension between the territories of two or more Member States simplified
4.
simplified procedures for the transport of energy products in fixed pipelines in a tax-suspension procedure between the territories of two or more Member States,
5.
on a security benefit in a tax-suspension procedure in the case of carriage by energy products by sea or through fixed piping between the territories of two or more Member States.
(3) Legal orders issued on the basis of the authorisations contained in this Act , reference may be made to the publications of expert bodies, indicating the date of publication, the source of the reference and a body in which the publication has been established in the form of an archival document.(4) The Federal Ministry of Finance shall adopt the general administrative provisions for the implementation of this Act and the legal regulations adopted pursuant to this Act. Unofficial Table Of Contents

§ 66a Fees and Deposits; Authorisation of Regulations

(1) For official acts on the basis of legal orders on the basis of Article 66 (1) 11a (a) and related to the recognition of systems or the recognition and supervision of an independent supervisory authority shall be subject to fees and expenses for the purpose of covering the administrative burden collected.(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 of Food and Agriculture, by means of a legal regulation without the consent of the Federal Ministry of Food and Agriculture. Federal Council to determine the chargeable facts and rates and to provide fixed rates, also 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. Non-official table of contents

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

(1) The Federal Ministry of Economics and Energy is authorized to Agreement with the Federal Ministry of Finance and the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety (Bundesamt für Umwelt, Naturschutz, Bau und Reaktorsicherheit) without the approval of the Federal Council by the Federal Office for Economic Affairs and Export Control, the national Accreditation body and the Admissions Office pursuant to § 28 of the Environmental Law Act to adopt implementing provisions in accordance with § 55 (4), (5) and (8).(2) By means of the legal regulation referred to in paragraph 1, it may be settled,
1.
that small and medium-sized enterprises other alternative systems with fixed components to improve energy efficiency may also be used as the alternative systems referred to in Article 55 (4) sentence 2,
2.
which systems already normalized or otherwise concretised can be operated as systems in the sense of number 1,
3.
what requirements are placed on the content of systems not yet standardized or otherwise specified in accordance with point 1, with the proviso that a recognition of these systems or of the standardised specifications for such systems must be carried out by one of the bodies referred to in paragraph 1, and
4.
The requirements of § 55 (4), first sentence 1, point 1 and the first sentence of the first subparagraph of paragraph 5, point 1 and point 2 (a) and, where applicable, compliance with the requirements of the legal regulation pursuant to points 1 to 3 by the authorities in accordance with § 55 (8)
(3) Regulations referred to in point 4 of paragraph 2 shall include, in particular,
1.
Preferences for the Demonstration by the bodies referred to in Article 55 (8),
2.
the requirements for accreditation or accreditation of the bodies referred to in § 55 (8) and Provisions for their supervision, including required information, inspection and instruction rights, insofar as they are not already covered by the existing accreditation and authorisation schemes, and
3.
the powers of the bodies referred to in § 55 (8) to enter business, operating and storage rooms as well as the means of transport, as far as this is concerned, for the monitoring or control is required.
Unofficial table of contents

§ 67 Application rules

(1) A tax relief is granted on request for natural gas, which has been shown to be in accordance with § 3 (1) (2) or (3) (2) (3) (a) of the Mineral Oil Tax Act in the 31. The European Parliament and the Council of the European Union have been subject to the regulation of the European August 2006, 0 o'clock, is located on the line network. The tax relief claim is created 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. calculating.(2) For installations according to § 3 para. 1 sentence 1 no. 2, which is first before the 1. The first paragraph of Article 3 (4) of the European Parliament and of the Council of the European Parliament and of the Council of the European Union ( Article 31 (3) of this Regulation shall apply mutatily to the opening of the opening date of August(3) According to § 6 (2), § 7 (2), § 7a (2) and § 15 (3) of the Mineral Oil Tax Act (Petroleum Tax Act) in the 31. The current version of the text is valid until 31 July 2006. 4 or 4 or § 11 (4) of this Act shall continue to be granted in December 2006 as granted pursuant to Section 6 (3), Section 7 (2) or (4) or section 11 (4) of(4) According to § 12 of the Mineral Oil Tax Act in the 31. The current version of the text is valid until 31 July 2006. On the basis of Article 24 (2) or § 44 (1) of this Act, the provisions of § § 30 and 44 (4) shall continue to apply if the energy products are to be applied to other persons other than those referred to in Articles 24 to 29 and 44 (2). tax-free purposes.(5) By way of derogation from the second sentence of Article 27 (1), energy products of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature may be authorized up to the 30 th April 2007 shall also not be subject to tax free for the purposes specified in the first sentence of section 27 (1) of the first sentence.(6) Up to 31. October 2006, the untaxed purchase of coal in accordance with § 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 Section 32 (1) and Section 36 (1), no tax is incurred on the 1. 8 August 2006, 0 o'clock, existing stocks of coal in the immediate possession of persons, if the stock does not exceed 100 tonnes.(8) To the extent that a tax relief claim pursuant to § 55 for heavy oils has been incurred in the calendar year 2007 pursuant to section 2 (3), first sentence, point 1 or point 3, the period of the fixing of this claim shall begin at the end of the 31 December period. December 2008. Application deadlines in a regulation issued pursuant to Section 66 (1) (11) (b) are not applicable to the extent that they are applicable.(9) In the case of carriage under suspension of excise duty, which is before 1. This Act and the Energy Tax Implementing Regulation shall apply in each of the 31 January 2011. The European Parliament and the Council of the European Union shall continue to apply in force in March 2010, unless the carriage has been opened by means of an electronic administrative document (Section 9d (1)).(10) § 55 in der 31. The current version of the Directive will apply until 31 December 2012 for energy products which are up to 31 December 2012. The report was adopted in December 2012. Nonofficial table of contents

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

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

target_year_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 202010.65%
the purpose of determining the target value, the following specifications apply:
1.
The target value is the percentage to which the energy intensity in the application year the relevant reference year 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 amount of inflation-adjusted gross production values. The overall energy consumption and the inflation-adjusted gross production values are adjusted in accordance with the agreement 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. The procedure and the calculation approach adopted in August 2012. 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 within the scope of a Evaluation in 2017 to be reviewed. In the event of an adjustment, the annual increases will not fall below that of the target value for the reference year 2016.