Regulation On The Implementation Of The Energy Tax Act

Original Language Title: Verordnung zur Durchführung des Energiesteuergesetzes

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Ordinance on the Implementation of the Energy Taxation Act (Energy Tax-Implementing Regulation-EnergieStV)

Non-official table of contents

Energy StV

Date of expend: 31.07.2006

Full quote:

" Energy Tax-Implementing Regulation of 31. July 2006 (BGBl. 1753), as last amended by Article 1 of the Regulation of 24 December 2008. July 2013 (BGBl. I p. 2763) "

:Last modified by Art. 1 V v. 24.7.2013 I 2763

See Notes

Footnote

(+ + + Text Evidence: 4.8.2006 + + +)
(+ + + For Application) for more information about the standstill. cf. § 112 + + +)


The V was defined as Article 1 of the V v. 31.7.2006 I 1753 issued by the Federal Ministry of Finance in agreement with the Federal Ministries for the Environment, Nature Conservation and Nuclear Safety, and for Food, Agriculture and Consumer Protection. She's gem. Art. 4 of this V entered into force on 4 August 2006. unofficial table of contents

content overview

General
§ 1 Definitions
§ 1aResponsible Main Ollamt
To § § 1 to 3, 53 to 53b and 55 of the law
§ 1bSupplemental definitions to the law
§ 1cTax Tariff for sulphur-containing Energy products
To § 2 (3) and (4), § 27 (1), § 48 (1), § 52 (1) and § 66 (1) no. 12 of the Law
§ 2Order of order Marking
§ 3Application for approval of identification devices
§ 4 Admission of identification devices
§ 5Application for approval of the marking operation
§ 6Approval of the marking operation
§ 7Obligations of the holder of the Marking operation
§ 8Other energy products as gas oils
To § 3 paragraph 1 sentence 1 number 1 and 2, § 37 paragraph 2 sentence 2 and § § 53 to 53b of the law
 
§ 9Asset Term
To § § 3, 53a and 53b of the law
§ 10Usage Grading
To § 3 Paragraph 1, first sentence, point 2 and paragraph 5 of the law
§ 11 Asset Operator's Duties
To § 3a of the law
§ 11aCargo Handling in Sea Ports
To § 6 of the law
§ 12Manufacturer's Application request
§ 13Setup of the Manufacturing operations
§ 14Manufacturer's permission and Ererase
§ 15 Obligations Of The Manufacturer, Tax Supervision
To § 7 of the Law
§ 16Application to Storage permit
§ 17Storage facility
§ 18 Issue and deletion of storage permit
§ 19Owner's duties, tax supervision
§ 20Storage Handling
§ 21Authorized Inver, Permission and Duties
§ 22Inventory without storage sites
To § 8 of the law
§ 23 Removal and removal of energy products
To § § 8, 9, 9a, 14, 15, 16, 22 and 23 of the Law
§ 23a Tax Login
To § 9 of the law
§ 24Manufacturing outside of a manufacturing operation
To § § 6 to 9, 23, 31, 32 and 38 of the law
 
§ 25Taxes on Control
To § 9a of the law
§ 26 Registered recipient
To § 9b of the law
§ 27Registered consignor
To § § 9c and 9d paragraph 2 of the law
§ 28Beneficiary, exemption certificate
To § § 9d to 13 of the law
§ 28a Participation in the computerised transport and control system
§ 28bCreating the electronic administrative document, Carrying an expression
§ 28cUnspecified recipient
§ 29 Type and height of the security performance
§ 30Cancellation of the electronic administration document
§ 31Changing the destination when using the electronic administrative document
§ 32 Distribution of consignments during transport
§ 33Carriage from other Member States and termination of transport under Tax suspension
§ 34Entry and export notification when using the electronic administration document
§ 35Carriage in the tax area without an electronic administrative document
§ 36Start of the Outage transport
§ 36aCancellation in default
§ 36b Change of destination location in default
§ 36cOutage Method Split
§ 36dEntry and export notification in the failure process
§ 37 Replacement certificates for the termination of transport
To § 14 of the law
§ 37aIrregularities during transport under Control suspension
To § 15 of the law
§ 38Display and approval
§ 39 Carriage
§ 40Taxable Person Duties, Tax Supervision
 
To § § 15, 17, 21 and 46 of the law
§ 41Main container
To § 18 of the Law
§ 42Shipping Ombudsman
To § 18a of the law
§ 42aIrregularities during the transport of energy products of the tax-free circulation of other Member States
To § § 19 to 19b of the law
§ 43Imports of energy products from third countries and Third-country areas
To § 66 (1) (16) of the Law
§ 44Placing energy products of non-tax-free transport for commercial purposes into others Member States
§ 45Transport of energy products of tax-free transport by another Member State
To § § 21, 65 (1) and § 66 (1) (12) of the Law
§ 46Traffic, shipments, and usage restrictions
§ 47Mixing in labelling and other companies
§ 48Mixing in the case of the Delivery from transport equipment
§ 49Rinsing operations and other mixing operations
 
To § 23 of the law
§ 49aPower output
§ 50Display
§ 51Duties, Tax Supervision
To § § 24 to 30 of the Law
§ 52Application for permission as Users or distributors
§ 53Permission granted
§ 54 Erasing permission
§ 55General permission
§ 56 Obligations Of Authorisation Holder, Tax Supervision
§ 57Tax-free energy products and taxes
To § 25 of the law
 
§ 58Use for other purposes
To § 26 of the law
§ 59 Own consumption
To § § 17 and 27 of the law
§ 60Ship and Aviation
§ 61Control of energy products in watercraft
To § 31 of the law
§ 62Login of the Coal operation
§ 63Coal operation setup
§ 64 Duties of the holder
§ 65Application for permission for coal companies and coal suppliers
§ 66Granting and Erasing permission
§ 67Duties of the Permission holder
§ 68Untaxed coal and storage
§ 69 Delivery of untaxed coal
To § 34 of the law
§ 70Placing coal in the control area
To § 35 of the law
§ 71Imports of coal
To § 37 of the law
§ 72Application for permission as a coal user
§ 73 Granting and deleting permission
§ 74General permission
§ 75Authorisation Holder Obligations
§ 76The purchase and storage of tax-free coal
§ 77Own Usage
To § 38 of the law
§ 78Registration for suppliers, Borrowers and recipients of natural gas
§ 79Duties
To § 39 of the law
§ 80 Prepayments
To § 40 of the law
§ 81No line-bound movement
To § 41 of the law
§ 82Non-Line Imports
To § 44 of the law
§ 83Application for permission as a natural gas user or as a natural gas distributor
§ 84Granting and erasing permission
§ 84aGeneral permission
§ 85Permission holder's obligations
§ 86Own Usage
To § 46 of the Law
§ 87Tax relief Spend from the tax area
To § 47 of the law
 
§ 88Tax relief on inclusion in tax warehouses
§ 89Tax relief for hydrocarbon components
§ 90Tax-free tax relief Purposes
§ 91Coal tax relief
§ 91a Tax relief for natural gas on feed
To § 48 of the law
§ 92Flushing and Accidental control relief Misses
To § 49 of the law
§ 93Tax relief for energy products used for heating or in beneficiary plants
To § 50 of the law
 
§ 94Biofuel tax relief
To § 51 of the law
§ 95 Tax relief for certain processes and procedures
To § 52 of the Law
§ 96Tax relief for the Shipping
§ 97Aviation tax relief
To § § 53 to 53b of the law
§ 98 Tax relief for power generation and the coupled generation of power and heat, general
 
To § 53 of the law
§ 99Power Generation Control Utilization
To § 53a of the law
§ 99a Full control relief for coupled generation of power and heat
§ 99bProof of high efficiency
§ 99cOperating ordinary usage time
To § 53b of the law
§ 99d Part-wise tax relief for the coupled generation of power and heat
To § 54 of the law
§ 100 Corporate tax relief
§ 100aUse of heat by other companies
To § 55 of the law
§ 101Tax relief for companies in special cases
To § 56 of the law
§ 102 Tax relief for local public transport, general
§ 102aTax relief for public passenger transport with Rail tracks
§ 102bPublic transport tax relief for motor vehicles
To § 57 of the law
§ 103Tax relief for agriculture and forestry holdings
To § 59 of the law
§ 104 Tax Remuneration for Diplomatic Gasoline And Diesel Fuel
To § 66 (1) No. 2 of the Law
§ 105Tax Beneficiary for Pilot Projects
To § 66 Paragraph 1 (18) of the Law
§ 105aTax relief for foreign armed forces and main quarters
To § § 61 and 66 paragraph 1 no. 16 of the law
§ 106Tax oversight, obligations
§ 107Duty to hint at delivery of energy products
To § § 65 and 66 para. 1 no. 16 of the law
§ 108Controls, assurance
To § 66 para. 1 no. 17 of the law
§ 109Vermixes of taxed energy products
To § 66 para. 1 no. 13 of the law
§ 110 Standards
To § 381 para. 1 of the tax order
 
§ 111Administrative Offences
 
Final Provisions
§ 112 Transition

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General

Non-official Table of Contents

§ 1 Definitions

For the purposes of this Regulation, are or are:
1.
approved labeling agents: the red dyes mentioned in § 2 (1) and the marking material Solvent Yellow 124 as well as the foreign products to be recognised in accordance with § 2 (2) and (3) Labelling substances;
2.
Labelling solutions: solutions of the labelling substances listed in § 2 (1) in energy products or other solvents, which are used in the Marking of gas oils or energy products equivalent to them are determined in accordance with Article 2 (4) of the Act;
3.
Labelling equipment: installations in which the Labelling solution by means of a pump or regulating device controlled by a measuring device, in a given ratio, to the energy product to be marked, or in a different manner to the energy product to be identified, and to be supplied in a uniform manner therein is distributed. An identification device shall also include the necessary accessories and lines;
4.
essential components of identification devices: control and measuring devices, Quantity and measurement value detection systems, safety devices, vaccination centres and containers for labelling solution;
5.
Labelling operations: establishments whose owners are responsible for the Labelling of energy products according to § 6 is approved;
6.
light heating oil: gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature (§ 1 Section 4 of the Act), which are marked in accordance with § 2 para. 1 or are deemed to be marked pursuant to § 2 para. 2 and 3;
7.
Storage sites for energy products: spaces, vessels and storage places in or on which energy products are stored;
8.
EDP-based transport and control system: system, on the persons involved in transport operations be involved in tax suspension, exchange electronic messages on movements of energy products with the customs administration; the system is used to control these movements;
9.
electronic administrative document: the draft electronic administrative document after officially prescribed record, which has a unique reference code
10.
Outage method: A procedure used at the beginning, during or after the end of the transport of energy products under suspension of excise duty, if the Computerised transport and control system is not available;
11.
outlet customs office:
a)
for rail, post, air or maritime transport of the energy products Customs office responsible for the place where the energy products of railway companies, postal services, air transport or shipping companies, under a continuous transport contract for transport with destination, are
b)
for energy products carried in pipelines by the Member State in whose territory the exporter is located,
(c)
for energy products other than those referred to in points (a) and (b), the last customs office shall be: the output of energy products from the European Community's excise territory
12.
simplified accompanying document: transit document referred to in Article 2 Paragraph 1 in conjunction with the Annex to Commission Regulation (EEC) No 3649/92 of 17 June 1992. A simplified accompanying document for the carriage of excisable products already in the free circulation of the Member State of departure (OJ L 327, 31.12.1992, p. EC No 17), as amended in each case. Trade documents shall also be considered as a simplified accompanying document if they contain the same information as reference to the corresponding field in the form of the simplified accompanying document and in a clearly visible place with the imprint " Simplified Accompanying document (excisable goods) for tax purposes for excise duty;
13.
Customs Code-Implementing Regulation: Regulation (EEC) No. 2454/93 of the Commission of 2. 1 July 1993 laying down detailed rules for the application of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1992, p. EC No L 253 p. 1, 1994 No 32, 1996 No L 268, p. L 180 p. 34, 1997 No OJ No L 156, p. 59, 1999. 88), as last amended by Regulation (EU) No 1063/2010 (OJ L 378, 27.10.2010, p. 1), as amended;
14.
Electricity tax implementing regulation: the Electricity Tax Implementing Regulation of 31 December 2010, p. May 2000 (BGBl. 794), which was last amended by Article 2 of the Regulation of 20 June 2000. September 2011 (BGBl. 1890), as amended;
15.
loose goods: unpacked energy products in a container which is either part of the transportation means or an ISO tank container, and unpacked energy products in other containers with a volume of more than 210 litres;
16.
KWK-Uniform: smallest technically independent device for coupled generation of power and heat (§ 1b paragraph 5);
17.
power generation unit: smallest technically independent device with which electrical energy can be generated.
The definition according to the first sentence number 1 applies to § 21 The first sentence of the first sentence of paragraph 1 and the first sentence of Article 65 (1) (1) (2) and (3) of the Act, and the definition in the first sentence of the first sentence of paragraph 15, shall apply in accordance with Section 4, Non-official table of contents

§ 1a Main Ollamt responsible

Unless otherwise specified in this Regulation, the scope of application shall be: this Regulation shall be the responsibility of the principal customs office, of which the person referred to in each of the rules shall operate the undertaking or, if it does not operate a company in whose district it is domiciled, the principal customs office. For companies operating from a place outside the tax territory, or for persons who are not domiciled in the tax area, the main customs office is locally responsible, in whose district they appear for the first time tax-related. name="BJNR175310006BJNG005901140 " />

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To § § 1 to 3, 53 to 53b and 55 of the law

Non-official table of contents

§ 1b Supplementary definitions to the law

(1) As other goods within the meaning of the first sentence of section 1 (3) of the Act, which consist wholly or partly of hydrocarbons, do not apply: style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
Sewage Sludge according to § 2 (2) sentence 1 and 4 of the Sewage Sludge Ordinance of 15. April 1992 (BGBl. 912), as last amended by Article 9 of the Regulation of 9 December 2008. November 2010 (BGBl. 1504), as amended,
2.
Urban waste of the waste key 20 03 in accordance with the Appendix to § 2 (1) of the Waste list-Regulation of 10 December 2001 (BGBl. 3379), as last amended by Article 7 of the Law of 15. July 2006 (BGBl. 1619), as amended,
3.
Other wastes according to the Appendix to Section 2 (1) of the Waste Directory Regulation, in each case , which, on average, have a calorific value of not more than 18 megajoules per kilogram. The average calorific value is calculated
a)
per month of combustion per line or
b)
in relation to individual or multiple waste shipments, if the calorific value is demonstrated by representative reference analyses,
4.
gaseous wastes of headings 3824 and 3825 of the Combined Nomenclature, which are
a)
on average, have a calorific value of at most 18 megajoules per kilogram, and
b)
environmental regulations.
The average calorific value is calculated monthly
a)
per burn line or
b)
computationally based on analysis representative, by quantitative proportional sampling of collected samples
(2) The use of energy products for heating within the meaning of § 1a sentence 1 (12) of the Act does not exist if the energy product is exclusively used for the purpose of: disposal of its pollutant potential or for safety reasons is incinerated or if energy products are used exclusively for safety reasons for the operation of ignition or decoy flames.(3) In the sense of Section 1a, first sentence, point 14 of the Act, only gaseous energy products shall be deemed to have been collected from coal mining originating from active or disused coal mines.(4) Other comparable waste within the meaning of Article 2 (4), second sentence, of the Act shall apply to energy products which are used or contaminated and are therefore no longer used for their original intended use without further processing . Other comparable wastes pursuant to Section 2 (4) sentence 2 of the Act are also residues from alcohol extraction and alcohol rectification, which are used or delivered to the purposes specified in § 2 (3) of the Law.(5) As a coupled generation of power and heat (CHP) in the sense of § § 3 and 53 to 53b of the law, the simultaneous conversion of energy used into usable mechanical or electrical energy and usable heat within one thermodynamic process.(6) As an accredited conformity assessment body within the meaning of Section 55 (8) (2) of the Act, bodies carrying out conformity assessments, including calibrations, tests, certifications and inspections, shall be deemed to be accredited and shall be deemed to be accredited conformity assessment bodies. Accreditation of a national accreditation body in accordance with Article 4 (1) of Regulation (EC) No 765/2008 of the European Parliament and of the Council of 9. July 2008 laying down the rules for accreditation and market surveillance relating to the marketing of products and repealing Council Regulation (EEC) No 339/93 (OJ L 327, 31.12.1993, p. 30), as amended in each case.(7) As a national accreditation body within the meaning of Section 55 (8) (2) of the Act, the following bodies shall apply:
1.
die according to § 8 of the Accreditation Body Act of 31. July 2009 (BGBl. 2625), as defined in Article 2 (80) of the Law of 22 June 2000. December 2011 (BGBl. 3044), as amended or established in the current version, and
2.
any other Member State of the European Union, or a State of the European Economic Area designated as the national accreditation body in accordance with Article 4 (1) of Regulation (EC) No 765/2008.
(8) Admission point pursuant to Section 28 of the Environmental Law in the meaning of Section 66b (1) of the The Act is that according to § 1 of the UAG-Beleihungsverordnung of 18. December 1995 (BGBl. 2013), as last amended by Article 1 of the Regulation of 13 December 2008. December 2011 (BGBl. 2727), in the current version, with the tasks of an approval and supervisory body for environmental verifiers and environmental expert organisations, respectively, has been amended. Non-official table of contents

§ 1c Tax tariff for sulphur-containing energy products

Energy products according to § 2 (4) sentence 2 of the law at a sulphur content of more than 50 milligrams per kilogram, by way of derogation from § 2 (3) sentence 1 (1) (a) of the Act, taxed exclusively in accordance with the tax rate laid down in Article 2 (3), first sentence, point 1 (b) of the Act. name="BJNR175310006BJNG000200000 " />

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To § 2 para. 3 and 4, § 27 para. 1, § 48 para. 1, § 52 para. 1 and § 66 para. 1 no. 12 of the law

unofficial table of contents

§ 2 proper labelling

(1) Gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature are then properly marked in the The terms of § 2 (3) sentence 1 no. 1, § 27 (1) sentence 2, § 48 (1) sentence 1 and § 52 (1) sentence 2 of the Act, if they are in the tax territory prior to the initial charge in a marking operation using approved Labelling equipment containing 4.1 g of N-ethyl-1-(4-phenylazophenylazo)-naphthyl-2-amine or 5.3 g of N-ethylhexyl-1-(tolylazotolylazo)-naphthyl-2-amine or 6.1 g of N-tridecyl-1-(tolylazotolylazo)-naphthyl-2-amine or a mixture equivalent to the colour effect. out of these dyes (red dyes) and 6.0 g of N-ethyl-N-(2-(1-isobutoxyethoxy) ethyl)-4-(phenylazo)-aniline (Solvent Yellow 124-marker) were uniformly mixed (labelled) to 1 000 liters at 15 degrees Celsius.(2) Gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature from another Member State (Section 1a, first sentence, point 5 of the Act), a third territory (Section 1a, first sentence, point 6 of the Law) or a third country (Section 1a, first sentence, point 1). 7 of the law), they shall be deemed to have been duly marked, subject to a declaration to the contrary, if a certificate is issued in one of the official languages of the European Community for the purpose of the supplier's shall be submitted to the competent excise administration, to the manufacturer or to the foreign identifier, to the effect that the gas oil has been marked outside the tax territory and, in accordance with the type and quantity, at least the content of the gas oil referred to in paragraph 1 , and at most 9.0 g of Solvent Yellow 124 to 1 000 litres at 15 degrees Celsius. If a too small proportion of labelling substances is found, § 7 (2) sentences 5 to 7 shall apply mutatily.(3) Gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature which are transferred from another Member State to the tax territory and other than the quantity of Solvent Yellow 124 prescribed in accordance with the first sentence of paragraph 2, other than in the case of (1) shall be considered to be duly marked, subject to the contrary, if those substances are the same (red) and with comparable reliability as those referred to in paragraph 1. shall make it possible to identify energy products labelled as labelled and to distinguish them from other energy products. The Federal Ministry of Finance shall determine the conditions to be met by the labelling procedures authorised in the other Member States. A further condition is that a certificate in one of the official languages of the European Community shall be submitted to the excise authority responsible for the supplier, to the manufacturer or to the foreign identifier, that the gas oil shall be in accordance with the law of the other Member State. Non-official table of contents

§ 3 Application for approval of identification devices

(1) The approval of complete identification devices of a manufacturer and of new essential components shall be requested in writing at the main customs office, which is responsible for the manufacturer. The approval of marking equipment from parts of different manufacturers and the conversion of existing facilities must be requested in writing at the main customs office, which is responsible for the approval of the marking operation.(2) The application shall be accompanied by the following:
1.
a detailed description of the marking establishment or of the the essential components and their working methods, indicating the concentration in which labelling solutions are to be added,
2.
a schematic Presentation of the identification device or of the essential components.
(3) The applicant shall, at the request of the main customs office, provide further information if it appears necessary for the authorisation. Non-official table of contents

§ 4 Approval of identification devices

(1) The main customs office permits identification devices under Revocation reservation in writing if they meet the following requirements:
1.
You must be clear and easily accessible,
2.
It is necessary to ensure that the marking process is not affected and that the labelling solution cannot be derived,
3.
You must be equipped with measuring devices which are the quantity of light heating oil or-upon addition of the Marking solution downstream of the measuring device-indicate the gas oil to be marked with a special, non-adjustable counter, or where a suitably secured counter is used to indicate the measured quantity, indicating the type of material to be measured and the measured quantity of the measured quantity of gas. the order of the levy is continuously documented; the addition of identification solution behind the counter is only permissible if the quantity required for the proper marking does not exceed 0.01 part-hundred parts,
4.
You must be equipped with technical devices that place certain devices for loading, dispensing or special mendement of light heating oil, or block when the identify operation is interrupted
5.
Disorders must be displayed and documented by warning devices
6.
You must be able to be against unauthorized tampering or to be secured against it by creating locks,
7.
You must exclude a blend of light heating oil with non-labelled gas oil.
The approval may be subject to secondary provisions pursuant to § 120 (2) of the Tax Code . The authorisation shall be revoked if any of the conditions set out in the first sentence of the first sentence of 1 to 7 are no longer fulfilled.(2) The main customs office can dispense with individual requirements if the control concerns are sufficiently secured in other ways.(3) Manufacturers of approved labelling establishments shall notify the main customs office of any changes to the marking equipment prior to their implementation in writing. The modified facilities may only be put into service after renewed authorisation. The main customs office may allow exceptions to this if the changes from operational documents are discernible at any time and the tax concerns are not affected.(4) The provisions of paragraphs 1 to 3 shall apply mutaly to the approval of essential components. Non-official table of contents

§ 5 Application for approval of the marking establishment

(1) Holder of establishments in which gas oils of subheadings 2710 According to the provisions of Articles 19 41 to 2710 19 49 of the Combined Nomenclature, the authorization shall be made in writing at the latest six weeks before the intended inclusion of the marking at the principal customs office.(2) The application shall be accompanied by the following:
1.
a presentation of the whole technical process of marking including the labelling equipment, substances and solutions provided for,
2.
the authorisation of the labelling facilities (§ 4) and the declaration of the The applicant or the manufacturer of the marking equipment shall ensure that the identification means fitted or to be incorporated correspond to the authorisation,
3.
a representation of the facilities provided for the light heating oil menu,
4.
Drawing and description of the storage facilities for gas oil from which it is supplied to the equipment intended for identification and where it is stored after labelling as a light heating oil or delivered from dispensified products
5.
an overall plan of the piping with all branches, storage containers, identification devices, tapping points and removal points, in which all Devices from which gas oil, light heating oil or labelling solution can be removed, are to be described in particular,
6.
a presentation of the measures to be taken in order to: Securing the marking equipment and related equipment against unauthorized tampering,
7.
, if necessary, a declaration of the appointment of a In accordance with § 214 of the Tax Code or of a manager according to § 62 (1) of the Act, in which he has declared his agreement.
(3) The applicant shall, at the request of the main customs office, provide further information if it is intended for: the granting of the authorization shall appear necessary. The main customs office may waive individual requirements if they are not required to show the expiry of the marking or if, in the case of paragraph 2, point 5, an overall plan is already available. Non-official table of contents

§ 6 Approval of the marking establishment

(1) The main customs office approves the holders of tax warehouses, the gas oils of the Subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature under suspension of excise duty, and services operated by third party gas oil under suspension of suspension, subject to revocation of the right of withdrawal in writing, if the following requirements are met:
1.
Against tax The reliability of the applicant must not be misgivable,
2.
The identification devices must be approved and installed in accordance with the authorisation and
3.
The identification device and other parts of the plant in which the sequence of the marking process can be influenced must be provided by official Locks can be secured against unauthorized tampering. If there is no risk to tax concerns, the main customs office may authorise or refuse to enter into a company, unless it is ensured by construction or other facilities that the Marking operation cannot be influenced unauthorised,
4.
A mixing of light heating oil with non-labelled gas oil must be ruled out; § 47 remains unaffected,
5.
The labelling substances must also be used in the smallest quantity of light heating oil, which is suitable for operating conditions, in the The
shall be revoked if any of the conditions set out in the first sentence of the first sentence of sentence 1 to 5 are no longer fulfilled.(2) The main customs office may provide for the approval of the marking with secondary provisions in accordance with Section 120 (2) of the Tax Code, which are intended to exclude a risk to the tax concerns. Non-official table of contents

§ 7 Obligations of the holder of the marking establishment

(1) The holder of the marking establishment has a proper To carry out and monitor identification within the meaning of section 2 (1). The quantities of labelling substances referred to in § 2 (1) shall not exceed 20 per cent. It shall immediately indicate to the main customs office if the maximum permitted level is exceeded. The main customs office may allow exceptions to the first and second sentences if there is no risk of danger to the control concerns or if the light heating oil is supplied directly to users.(2) The holder of the marking establishment shall, at the request of the principal customs office, take samples of the light fuel oil within specified time limits and shall examine them for the proper labelling. It shall immediately notify the main customs office of any malfunction in the labelling system which has resulted in a defective marking, and the underwriting of the minimum content of labelling substances in gas oil which is not properly marked. In order to continue the operation, the main customs office may in such cases order additional monitoring measures. The holder of the marking establishment may only remove official closures with the approval of the main customs office. The main customs office may allow gas oil to be admixed with too low a content of labelling substances, or to be admixed with light heating oil. It can dispense with a re-identification and allow the gas oil to be controlled according to the tax rate of § 2 para. 3 sentence 1 no. 1 of the law on the purposes specified in § 2 para. 3 sentence 1, § 25 para. 1, § 26 or § 27 para. 1 of the law , if a re-identification is not reasonable for economic reasons and unjustified tax advantages are to be ruled out. The sentences 5 and 6 also apply analogously to cases in which gas oil has been submitted prior to the determination of its flawed marking to the purposes specified in § 2 para. 3 sentence 1, § 25 para. 1, § 26 or § 27 para. 1 of the law.(3) The holder of the marking establishment shall have
1.
the related and used labelling substances; and Labelling solutions by time and quantity, labelling solutions also according to the content of labelling substances, in relation to each other, in the case of mixing with each other and in the case of use for labelling in approved recordings and
2.
the quantity of self-marked light heating oil, as specified by the main customs office, separately in the production or storage book or in the records approved in its place, or -to the extent that he is the holder of a service in accordance with § 6 (1) sentence 1-in other approved records
.(4) The holder of the holding of marking shall notify the main customs office of any changes to installations or technical procedures in writing prior to its implementation. It may not use modified plants or apply modified technical procedures until the main customs office has agreed. The main customs office may allow exceptions to this if the changes from operational documents are discernible at any time and the tax concerns are not affected. Non-official table of contents

§ 8 Other energy products as gas oils

(1) For other energy products as gas oils, which according to § 2 para. 4 of the law in accordance with § § 2 to 7 shall apply mutatily. If, in spite of the waiver, energy products are labelled (Article 2 (4) sentence 4 of the law), they must be marked properly; § § 2 to 7 shall apply mutatily.(2) On request, the main customs office may allow the fuel oil additives of heading No 3811 of the Combined Nomenclature to be unmarked by way of derogation from Section 2 (3), first sentence, and (4) of the Act, if, in the circumstances, use of the additives as It is not possible to accept fuel or to manufacture or improve fuel. The approval may be provided with secondary provisions (§ 120 of the Tax Code).

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To § 3 (1), first sentence, points 1 and 2, § 37 (2) sentence 2 and § § 53 to 53b of the law

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§ 9 Plant term

(1) As an asset within the meaning of § 3 (1) sentence 1 (1) and (2), § 37 (2) sentence 2 and § § 53 to 53b The law applies to a combination of technical components with which the energy content of energy products is converted into target energy. Target energy is the form of energy that is to be generated from an energy conversion process. In particular,
1.
CHP units,
2.
1.
cogeneration units
2.
power generation units,
3.
multiple CHP units that are directly connected to one site, power generation units or CHP and power generation units. In particular, production units in modular construction which are located in the same building object shall be considered to be directly connected to each other.
If additional units are added to a plant in accordance with the third sentence of sentence 3, and the units are then added to the installation, the following shall be added to the They shall be considered as an integral part of this Annex.(2) In the sense of § 53 of the Act, as an installation, several power generation units shall also apply at different locations, if they are centrally controlled for the purpose of power generation and the electricity generated is at least partially to the supply network.

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To § § 3, 53a and 53b of the law

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§ 10 Usage degree determination

(1) To measure the degree of use, measure the following:
1.
the quantities of energy products used,
2.
the quantities of other fuels used,
3.
the quantities of auxiliary energy used and
4.
the quantities of the generated thermal and mechanical or electrical energy used.
The main customs office responsible may, upon request, Allow investigative methods if tax concerns are not affected. In the case of systems for the coupled generation of power and heat, which are operated exclusively in a heat-controlled manner and which do not have an emergency cooler or a bypass for bypassing the exhaust gas heat exchanger, the degree of utilization can be provided by the technical Descriptions are taken. Independent technical reports on the individual plant properties can be used to determine the degree of use.(2) Generated thermal energy shall be deemed to be used if it is used outside the combined heat and power process, in particular for space heating, hot water preparation, refrigeration or as process heat. Waste heat is not considered to be used thermal energy in the sense of the set 1.waste heat is in particular thermal energy in the form of radiant heat, which is discharged unused to the environment.

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To § 3 paragraph 1 Set 1 (2) and (5) of the Law

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§ 11 obligations of the plant operator

(1) The operator In accordance with Section 3 (1), first sentence, point 2 of the Act, the annual utilisation rate of the plant shall be up to 31 years. March for the previous calendar year. Proof must be submitted to the competent main customs office.(2) The application in accordance with § 3 (5) of the Act shall be submitted in accordance with officially prescribed form at the main customs office responsible for the plant operator.(3) In the notification, the following shall be stated for each installation:
1.
the name and address of the Operator,
2.
their location,
3.
the manufacturer, the type, and the Serial number,
4.
a technical description of the average consumption per operating hour,
5.
a description of the installed and operational devices for power and heat usage,
6.
a statement on the use of the generated thermal and mechanical energy,
7.
a preliminary Calculation of utilization and
8.
a representation of the quantity determination of the energy products used.
The operator has, at the request of the main customs office, further information on the use of the energy products. Information to be given when they appear necessary to secure the tax revenue or to ensure tax supervision.(4) The operator must notify the competent main customs office of any changes to the conditions specified in paragraph 3 and a definitive cessation of the operation of the plant within four weeks.

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To § 3a of the law

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§ 11a cargo handling in seaports

(1) seaports within the meaning of Section 3a (1) of the Law are ports or parts of port areas with cargo handling, which are located at or adjacent to water areas covered by the scope of the shipping law of the sea in the version of the notice of 22. October 1998 (BGBl. 3209; 1999 I p. 193), which was last amended by Article 1 of the Regulation of 7 June 1999. April 2010 (BGBl. 399), as amended, in the current version.(2) The transfer of goods in seaports within the meaning of Article 3a (1) of the Act shall consist of the following activities by loading and unloading companies:
1.
the cargo envelope,
2.
storyline and
3.
Auxiliary and secondary activities in the transport of goods to water.
(3) As cargo handling, the stowage as well as the loading and unloading of goods by third parties are valid, regardless of the Type of transport means used. The warehouse comprises the operation of storage facilities for all types of goods of third parties, such as grain ilos, warehouses, storage tanks or cold stores. Auxiliary and secondary activities relating to the carriage of goods by third parties to water must be understood as meaning the operation of handling facilities in seaports, the purpose of which is to assist ships in the event of the celebration and release of goods. Loading and unloading undertakings shall be those carrying out activities referred to in paragraph 2 for third parties. However, production, operation or storage in seaports of undertakings in the manufacturing sector, other manufacturing undertakings other than those of the manufacturing sector or of commercial enterprises, shall not be subject to any loading and unloading operations. Delete company according to sentence 4. Activities other than those referred to in paragraph 2 shall be excluded from this benefit, even if they are carried out by loading and unloading undertakings in seaports.(4) Goods of third parties referred to in paragraph 3 are goods in which loading and unloading undertakings have no right of use temporarily or in the long term.(5) In the sense of Section 3a (1) of the Act, the handling of goods in seaports does not apply to the operation of
1.
Service and Maintenance Vehicles,
2.
Construction and Maintenance Vehicles, and
3.
Vehicles that serve passenger transport in seaports.
(6) As vehicles in the sense of § 3a paragraph 1 of the law apply
1.
Motor Vehicles,
2.
rail-bound vehicles and
3.
combinations of motor vehicles and rail-bound Vehicles.

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To § 6 of the law

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§ 12 Application to Manufacturer's permission

(1) Anyone who wants to manufacture energy products under tax suspension has the permission in accordance with the first sentence of Article 6 (3) of the Act to apply for the main customs office before the opening of the holding after the officially prescribed form of form. The application shall be accompanied by the following:
1.
a description of the manufacturing facilities, the storage sites, the dispensiles and the related or to them related to them. adjacent rooms as well as in two-way design, a location and piping plan;
2.
a declaration of operation, which is to be described in more general terms.
a)
manufacturing method,
b)
raw materials to be processed
c)
the products to be produced and their control characteristics,
d)
the by-products and wastes;
the declaration of operations shall be supplemented by a schematic representation, to the extent that this is necessary for their understanding;
3.
a presentation of the
a)
4.
of enterprises registered in the Register of Commerce, Cooperatives or Associations, a current Register excerpt.
(2) At the request of the main customs office, the applicant has to provide further information if they appear necessary to secure the tax revenue or to ensure tax supervision. The main customs office may waive the information provided that the tax concerns are not affected thereby.(3) If the holder of the manufacturing plant intends to carry out further manufacturing operations, he shall request an extension of the permit in accordance with the provisions of paragraphs 1 and 2 in the appropriate application. Non-official table of contents

§ 13 Setting up of the manufacturing plant

(1) The manufacturing operation must be set up in such a way that the Tax inspectors can follow the course of production and the whereabes of the products in the holding. The main customs office may place special requirements which appear necessary in the interest of tax supervision.(2) The storage tanks for energy products in the manufacturing plant must be calibrated in terms of oak and the tapping points for the extraction of energy products must be provided with calibrated measuring devices. The main customs office may allow exceptions if the tax concerns are not affected thereby.(3) The storage facilities for energy products and the tapping points for the abstracting of energy products shall be subject to approval by the main customs office.(4) The holder of the manufacturing establishment may only manufacture energy products in the declared operating facilities, store only in the approved storage facilities and only take them from the approved dispensiles. Non-official table of contents

§ 14 Granting and deletion of the manufacturer's permission

(1) The main customs office shall grant the permission in writing. Permission may be granted prior to the conclusion of an examination of the application if the amount of the tax that is likely to arise is lodged. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the German Tax Code. In the cases of Section 12 (3), permission shall be extended.(1a) In accordance with an administrative procedure of the Federal Ministry of Finance, the authorization shall be granted to the holder of the manufacturing establishment and for each production establishment to issue excise tax numbers. Where the holder of the manufacturing establishment has already been granted a excise duty number as the holder of a warehouse for energy products (Article 18 (1a)), that excise duty number shall also apply to him as the holder of the manufacturing operation.(2) The permission to manufacture will be deleted
1.
by revocation,
2.
by renunciation,
3.
by friction run,
4.
by passing the manufacturing operation to third parties,
5.
by the death of the owner of the Permission,
6.
by dissolution of the legal entity or association of persons without legal personality, granted permission,
7.
by opening insolvency proceedings on the estate of the holder of the permit or by dismissal of the opening due to lack of mass
at the time of the authoritative event, insofar as the following paragraphs determine nothing else.(3) The main customs office may, upon expiry of the permit, grant a reasonable period of time for the clearance of the manufacturing operation if there are no signs of danger to the tax.(4) In the cases referred to in paragraph 2 (5) to (7), the heirs, the liquidators or the insolvency administrator shall, within one month after the relevant event, continue the establishment of the production until the grant of the heir or the heir has been granted; or an acquirer or until the completion of the manufacturing operation, the authorization shall be valid for the applicants and shall not expire before the expiry of a reasonable period of time which shall fix the main customs office.(5) Energy products which are in operation at the time of the erasure of the permit shall be deemed to have been released for tax free circulation at the time of the deletion (Section 8 (1) sentence 1 of the Act). Non-official table of contents

§ 15 Manufacturer's obligations, tax supervision

(1) The owner of the manufacturing establishment has a Belegheft. The main customs office can make arrangements for this purpose.(2) The holder of the manufacturing establishment shall have access to, and exit from, energy products and other substances a production book, in accordance with officially prescribed form. The main customs office can make arrangements for this purpose. The holder of the manufacturing establishment shall keep records at the request of the principal customs office and shall have the nature and quantity of the energy products removed from the holding of manufacture, stating the selling prices, the discounts granted and the amount of the products sold. Conditions of delivery and payment to the main customs office the day after the removal. The main customs office may, instead of the production book, permit operational records if the tax concerns are not affected by this. The production book shall be carried out in each case for one calendar year and at the latest by 31. January of the following year. The holder of the manufacturing establishment shall, on request, deliver the completed production book to the main customs office.(3) The holder of the manufacturing establishment shall submit to the main customs office, at the request, meetings relating to the release of tax-free energy products. It has the competent main customs office up to the age of 15. In the case of energy products other than those referred to in Article 28 of the Act, which he made during the previous calendar year on the tax-free purposes listed in Annex 1, each year.(4) Once in the calendar year, the holder of the manufacturing establishment shall include the stock of energy products and other substances and, at the same time as the main customs office, shall be officially responsible for the main customs office at the latest six weeks after taking stock of the inventory. to register the pre-printed form. It shall indicate the date of the inventory to the main customs office three weeks in advance. The main customs office can dispense with the display if the control pliers are not affected thereby. The public officials responsible for tax supervision can take part in the stocktaking exercise.(5) On the order of the principal customs office, stocks of energy products and other substances shall be officially established in the manufacturing plant. In order to do so, the holder of the manufacturing establishment shall have to calculate the production book or the records approved at its place and, at the request of the principal customs office, to register the holdings after the form has been officially prescribed. The holder of the manufacturing establishment shall, at the request of the principal customs office, also include in the inventory or notification other energy products with which he is acting, which he or she shall store or use.(6) The public officials responsible for tax supervision may, for tax purposes, free samples of energy products and of substances intended for their production or produced as by-products in the production process, for the purpose of investigation .(7) The holder of the manufacturing establishment must notify the principal customs office of important operations in writing and to produce interim financial statements at the request of the tax supervisor.(8) The holder of the manufacturing establishment has, subject to paragraph 9, changes to the conditions specified in § 12, as well as over-indebtedness, imminent or insolvency, default of payment and the position of the application to the principal customs office. The opening of insolvency proceedings shall be notified immediately in writing.(9) If the owner of the manufacturing establishment intends to change the notified premises, installations, deposits or dispensiations or the conditions set out in the declaration of establishment, he shall have this to the main customs office at least one week before that in writing. It may not make the change until the main customs office has agreed. The main customs office may waive the notification if the change is discernable in any other way at any time and if the holder of the manufacturing establishment undertakes to reverse the change without delay if the subsequent change in the order of Approval of the main customs office is not granted. The main customs office may also make the waiver dependent on the fact that special records or directories are kept via the registration and logout of storage sites. At the request of the principal customs office, the holder of the manufacturing establishment shall re-establish the documents in accordance with Article 12 (1) sentence 2 if they have become confusing.(10) The heirs have the death of the holder of the manufacturing establishment, the liquidators have the resolution decision, the holder of the manufacturing establishment and the insolvency administrators have the opening of the insolvency proceedings in each case to the main customs office to notify immediately in writing.(11) The proprietor of the manufacturing establishment shall immediately notify the principal customs office of the establishment of the establishment in writing of the resumption of operations at least one week before the establishment.

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To § 7 of the Law

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§ 16 Request for storage permit

(1) Those who store energy products under control suspension In accordance with Section 7 (2) sentence 1 of the Act, the permit has to be requested by the main customs office in accordance with the officially prescribed form. The application shall be accompanied by the following:
1.
a description of the storage sites, the dispensiation sites and the spaces in connection with or adjacent to them, as well as in the case of two copies of a location and piping plan,
2.
a representation of the mengen determination and the accounting,
3.
of companies registered in the trade, cooperative or association register, a current register excerpt.
(2) The applicant has at the request of the Main ollamts to provide further information if they appear to be necessary to secure the tax revenue or to control the tax. The main customs office may waive the information provided that the tax concerns are not affected thereby.(3) If the holder of the warehouse intends to carry out further warehouses, he shall request an extension of the permit in the appropriate application of paragraphs 1 and 2. Non-official table of contents

§ 17 Setup of the warehouse

(1) The storage facilities of a warehouse for energy products must be such that: Energy products of various kinds can be stored separately and clearly stored.(2) Storage tanks for energy products in the warehouse shall be subject to verification of oak and the tapping points for the removal of energy products shall be provided with calibrated measuring means. The main customs office may allow exceptions if the tax concerns are not affected thereby.(3) The storage facilities for energy products and the tapping points for the abstracting of energy products shall be subject to approval by the main customs office.(4) The holder of the warehouse may store energy products only in the approved storage facilities and only take them out at the approved dispensiles. Non-official table of contents

§ 18 Granting and redemption of the storage permit

(1) The main customs office shall grant the permission in writing. Permission may be granted prior to the conclusion of an examination of the application if the amount of the tax that is likely to arise is lodged. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the German Tax Code. In the cases of Section 16 (3), permission shall be extended.(1a) In accordance with an administrative provision of the Federal Ministry of Finance for the holder of the warehouse and for each warehouse, excise tax numbers are issued. Where a excise duty number has already been issued to the holder of the warehouse as the holder of a manufacturing establishment (Article 14 (1a)), that excise duty number shall also apply to him as the holder of the warehouse.(2) § 14 (2) to (5) shall apply in the event of the erasable of the permission. Non-official table of contents

§ 19 obligations of the warehousekeeper, tax supervisor

(1) The owner of the warehouse has a Belegheft to lead. The main customs office can make arrangements for this purpose.(2) The holder of the warehouse shall have access to, and exit from, energy products and other substances which are included in the warehouse for mixing with energy products, in accordance with an officially prescribed form. The main customs office can make arrangements for this purpose. The holder of the warehouse shall keep records, at the request of the principal customs office, and the nature and quantity of the energy products removed from the warehouse, indicating the selling prices, the discounts granted and the delivery and the goods. Conditions of payment to the main customs office on the day after removal. The main customs office may, instead of the storage book, permit operational records if the tax concerns are not affected by this. The storybook shall be carried out for one calendar year and at the latest by 31. January of the following year. The owner of the warehouse shall supply the main customs office on request with the completed storage book.(3) The holder of the warehouse shall submit to the main customs office at the request meetings on the duty of tax-free energy products. It has the competent main customs office up to the age of 15. In the case of energy products other than those referred to in Article 28 of the Act, which he made during the previous calendar year on the tax-free purposes listed in Annex 1, each year.(4) Once in the calendar year, the holder of the warehouse shall include the stock of energy products and other substances and, at the same time as the main customs office has been officially registered, at the latest six weeks after taking stock of the inventory, the main customs office shall be officially registered. to register the pre-printed form. The holder of the warehouse shall indicate the date of the inventory to the main customs office three weeks prior to the date of the inventory. The main customs office can dispense with the display if the control pliers are not affected thereby. The public officials responsible for tax supervision can take part in the stocktaking exercise.(5) On the order of the principal customs office, stocks of energy products and other substances shall be officially established in the warehouse. In order to do so, the holder of the warehouse shall set up the storybook or records approved at its place and, at the request of the principal customs office, declare the stocks in accordance with the officially prescribed form. The holder of the warehouse shall, at the request of the principal customs office, also include in the inventory or notification other energy products with which he is acting, which he or she shall store or use.(6) The public officials responsible for tax supervision may, for tax purposes, take samples of energy products and other products in the warehouse for free for tax purposes.(7) The holder of the warehouse must notify the principal customs office of important operations in writing at the request of the tax supervisor and to prepare interim financial statements.(8) The holder of the warehouse has, subject to paragraph 9, changes to the conditions specified in section 16 (2), as well as over-indebtedness, imminent or insolvency, default of payment, and the position of the application for opening in writing without delay of insolvency proceedings.(9) If the holder of the warehouse intends to change the registered deposits or dispensiations or the conditions set out in the declaration of business, he shall notify the principal customs office of this in writing at least one week before that. It may not make the change until the main customs office has agreed. The main customs office may waive the complaint upon request if the change is discernable in any other way at any time and if the holder of the warehouse undertakes to reverse the changes without delay if the subsequent consent of the Main ollamts are not granted. The main customs office may also make the waiver dependent on the fact that special records or directories are kept via the registration and logout of storage sites. At the request of the principal customs office, the holder of the warehouse shall re-create the documents in accordance with § 16 (1) sentence 2 if they have become confusing.(10) The heirs have the death of the bearer of the camp, the liquidators have the resolution decision, the holder of the camp and the insolvency administrators have the opening of insolvency proceedings in each case to the main customs office immediately in writing . Non-official table of contents

§ 20 Storage treatment

(1) Energy products may be mixed with one another or with other substances, if the Mixture is an energy product in the sense of § 4 of the law.(2) Energy products may be repacked in storage, refilled and treated in any other way which is intended to protect them from the damage caused by storage. The main customs office may allow further treatment if the tax concerns are not affected thereby.(3) Hydrocarbonated vapors collected in the warehouse at
a)
Storage,
b)
the shipment of energy products or
c)
the degassing of Transport means,
may be liquefied in the warehouse. The warehousekeeper shall keep records of the vapors caught and the liquefied quantities; the liquefied quantities shall be used as access in the storybook. Unofficial Table Of Contents

§ 21 Insurpassed Invitation, Permission and Duties

(1) The permission in accordance with Section 7 (4) sentence 2 of the Act is to apply for an officially prescribed form at the main customs office, which has granted permission for the warehouse. The application shall submit the written consent of the holder of the warehouse for storage. The Applicant has agreed in writing to declare that the holder of the warehouse in the context of the implementation of taxation, external audit and tax supervision shall be responsible for the proper taxation of the warehousing system shall be known. Moreover, the second sentence of Paragraph 16 (1) and the second paragraph of this paragraph shall apply in the same way; reference may be made to documents already present at the main customs office. The main customs office shall grant permission in writing.(2) § 14 (2) and (4) shall apply in the event of the erasable of the permission. In addition, permission shall also be extinguished by deleting the permission for the warehouse.(3) The depositor shall keep records of the energy products stored and taken from the warehouse by him or his or her instigation. The depositor shall keep records at the request of the principal customs office. With the approval of the main customs office, the records can also be kept by the owner of the warehouse. Section 19 (1), (8) and (10) shall apply mutatily. Non-official table of contents

§ 22 Inventory without deposits

For the application, grant, and deletion of permission for a warehouse without storage sites § 7 (5) of the Act applies to § § 16 and 18, for the obligations of the proprietor of the warehouse § 19 applies.

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To § 8 of the law

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§ 23 removal and removal of energy products

energy products are deemed to be removed from the tax warehouse or taken from within the tax warehouse, as soon as they are taken from the approved storage sites.

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To § § 8, 9, 9a, 14, 15, 16, 22 and 23 of the law

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§ 23a tax registration

The tax applications according to § 8 (3) and (4), § 9 (2), § 9a (5), § 14 (7) sentence 1, § 15 (5), § 16 (3), § 22 paragraph 2, sentence 3 and § 23 (6) of the Act shall be issued in duplicate in accordance with officially prescribed form and, insofar as they relate to fuels, which are to be taxed pursuant to Section 2 (1) (1) and (4) of the Act.

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To § 9 of the Law

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§ 24 Manufacture outside of a Manufacturing operations

(1) The notification in accordance with § 9 (1a) of the Act shall be reported in writing to the main customs office responsible for the manufacturer.(2) The main customs office may require the manufacturer to provide the information and documents required for the application for the granting of a manufacturer's licence (§ 12 paragraph 1) and to impose on him the additional obligations referred to in § 15, as well as further obligations, to the extent that this

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To the § § 6 to 9, 23, 31, 32 and 38 of the law

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§ 25 signs of a risk to the tax

As an indication of a danger to the tax in accordance with § 6 para. 3, § 7 para. 2, § 8 para. 7, also in connection with § 9 Section 2, section 23 (5), § 31 (4), § 32 (3) and § 38 (6) of the Act are to be considered in particular when applicants or taxable persons
1.
deny information about their economic situation, including the origin of the working capital, reject the examination of their economic situation, or those for the examination the balance sheets, inventories, books and records required, not in time or without proper content,
2.
for the payment of tax on energy taxes
3.
The tax on multiple occasions within the time limit laid down in Section 240 (3) of the Tax Code or on the basis of the cheques or only partially covered cheques may be submitted or submitted to the public.
4.
The tax has been paid several times by a third party without any claims on payment by the third party from a third party. economically justified mutual agreement,
5.
Claims against customers have ceded continuously and at the same time energy products can be applied to other customers Deliver customers on credit without the payment receipt being secured
6.
Energy products for a longer period of time under single-level prices with loss without a well-founded view to compensate for the loss, in particular under sales expansion,
7.
are economically dependent on a third party or are continuously energy products of a third party 3. manufacture or store to a significant extent, without being secured for the receipt of the means necessary to pay the tax,
8.
Company participations or connections, especially abroad, or
9.
Persons significantly in the capital of the company or in the business administration , which have deliberately or lightly shorten the energy tax, were involved in a deliberate or reckless way in a shortening which, in the case of an individual case, is likely to be the perpetrator or the perpetrator. Participants in a tax offence, or who have been or were involved in a case of insolvency, were not able to be taken into full compliance with their energy tax.

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To § 9a of the law

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§ 26 registered recipient

(1) who as a registered recipient of energy products under the tax suspension not only occasionally (Section 9a (1) sentence 1 (1) of the Law), the permission in accordance with Section 9a (2) sentence 1 of the law has to apply in advance to the main customs office in accordance with the officially prescribed form. The application shall be accompanied by the following:
1.
of companies in the trade, cooperative or commercial Register of associations, a current register extract,
2.
a map of the location with the requested receiving location in operation with the address of the address,
3.
a representation of the records of the reception and the whereabout of the energy products,
4.
a Presentation of the mengen determination if the energy products are to be taxed in accordance with § 2 of the law.
(2) The applicant shall, at the request of the main customs office, provide further information if it is used to secure the tax revenue or are required for tax supervision. The main customs office may waive the information referred to in paragraph 1 in so far as the tax concerns are not affected by this.(3) The main customs office shall give written permission as a registered consignee. With the permission, according to an administrative provision of the Federal Ministry of Finance, a excise tax number is assigned for each receiving location. For the security benefit, § 29 shall apply mutatily. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the German Tax Code.(4) The registered consignee shall keep records of the energy products entered into his holding and a document of receipt. The main customs office can make arrangements for this purpose. Registered recipients who use or distribute the received energy products as part of a formal individual permit shall be required to prove the receipt only in the usage book or in the records approved at its place.(5) Persons responsible for tax supervision may, for tax purposes, take samples of energy products and other products for inspection which are in the operation of the registered consignee, free of charge.(6) If the registered consignee intends to amend the conditions specified in paragraph 1, he shall immediately notify the principal customs office of this in writing.(7) § 14 (2) and (4) shall apply in the event of the erasable of the permission.(8) Anyone wishing to receive energy products under a tax suspension as a registered recipient in the individual case (Section 9a (1) sentence 1, point 2 of the Law) has the permission in accordance with Section 9a (2) sentence 1 of the law in advance at the main customs office after official to apply for a pre-printed form. The applicant shall, at the request of the main customs office, provide further information if it appears necessary to secure the tax revenue or to ensure the supervision of the tax. In order to grant permission, the provisions of paragraph 3 shall apply in accordance with the proviso that the permit shall be limited to the quantity requested, to the consignor and to a transport and to a specific period. At the request of the principal customs office, the registered recipient shall keep records of the energy products included in its operation.

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To § 9b of the law

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§ 27 Registered Consignor

(1) Who, as a registered consignor, imports energy products from the place of importation under In accordance with Section 9b (1) of the Law, the permission to send a tax suspension has to be requested in advance at the main customs office in accordance with § 9b (2) sentence 1 of the law. The application shall be accompanied by the following:
1.
of companies in the trade, cooperative or commercial Register of associations, a current register extract,
2.
a list of the places of importation at the entrance of the energy products from third countries and Third-country territories (§ 1a, first sentence, points 6, 7 and 9 of the Act),
3.
a presentation of the records of the shipment and the whereabout of the energy products.
(2) The applicant shall, at the request of the main customs office, provide further information if it appears necessary to secure the tax revenue or to ensure the supervision of the tax. The main customs office may waive the information referred to in paragraph 1 in so far as the tax concerns are not affected by this.(3) The main customs office shall give written permission as a registered consignor in writing. With the permission of the Federal Ministry of Finance for the registered consignor, an excise tax number will be issued. For the security benefit, § 29 shall apply mutatily. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the German Tax Code.(4) The permit as a registered consignor shall not apply to the places where the energy products are imported in accordance with Articles 263 to 267 of the Code-Implementing Regulation or from a type D warehouse within the meaning of Article 525 (2). Point (a) of the Customs Code-Implementing Regulation shall be released for free circulation. Exceptions are the cases in which the main customs office examines the release of the energy products for free circulation and declares them to the party concerned.(5) The registered consignor shall keep records of the energy products dispatched under the suspension of excise duty as well as a Beleft. The main customs office can make arrangements for this purpose. The energy products dispatched under suspension shall be recorded immediately by the registered consignor.(6) If the registered consignor intends to amend the conditions specified in paragraph 1, he shall immediately notify the principal customs office of this in writing.(7) § 14 (2) and (4) shall apply in order to delete the permit.

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To the § § 9c and 9d paragraph 2 of the law

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§ 28 Beneficiary, exemption certificate

(1) A beneficiary who wants to receive energy products under tax suspension has prior to the transport A certificate of exemption provided for in Commission Regulation (EC) No 31/96 of 10 June 1996. January 1996 on the excise duty exemption certificate (OJ L 327, 31.12.1996, p. 11), as amended in each case, in conjunction with Article 13 of the System Directive, in three copies, and to submit it to the relevant main customs office for confirmation in box 6. The beneficiary shall, as a consignor or the registered consignor, hand out the first and second copy, accompanied by the endorsement of the principal customs office, to the holder of the tax warehouse. The third copy remains at the main customs office. The second copy shall be carried out by the carrier during the transport of the energy products. The first copy has to be taken by the consignor in the tax territory for his tax records. After the adoption of the energy products, the second copy of the exemption certificate remains with the beneficiary.(2) The main customs office for beneficiaries
1.
according to § 9c (1) (1) to (3) of the law is the main customs office in whose district the registered office of the official The procurement agency or the organization of the foreign armed forces which is entitled to issue the contract
2.
according to § 9c (1) (4) of the Law the main customs office in which the applications for tax relief are to be submitted in accordance with § 59 of the Act,
3.
according to § 9c (1) (5) of the Act, the main customs office, in the district of which the seat of the international body is situated.
(3) The confirmation referred to in the first sentence of paragraph 1 in box 6 of the exemption certificate shall be waited if a foreign force (Section 9c (1) (1) of the Law) Energy products under suspension of excise duty. An acknowledgement of the foreign force shall be sent to its place.(4) Where energy products are received under the tax suspension of beneficiaries within the meaning of Article 9c (1) (1) to (3) of the Law from tax warehouses in the tax territory or by registered consignors from the place of importation in the tax territory, Exemption certificate to be used for settlement in accordance with section 73 (1) (1) of the VAT implementing regulation. The second copy of the settlement note has to be taken by the consignor in the tax territory for his tax records.

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To the § § 9d to 13 of the law

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§ 28a Participation in the computerised transport and control system

The Federal Ministry of Finance lays down a Instructions on the conditions and conditions under which persons who use the electronic administrative document for carriage under suspension of excise duty are electronically informed by the customs authorities of the computerised system Exchange of transport and control systems. In order to be able to exchange messages electronically in this way, the prior application shall be required in the case of a body known in the procedure instruction by the Federal Ministry of Finance. The procedural instruction is published by the Federal Ministry of Finance on the Internet at www.zoll.de. The persons referred to in the first sentence and their IT service providers are obliged to comply with the conditions and conditions laid down in the procedural instruction. Non-official table of contents

§ 28b Create an electronic administrative document, carry out an expression

(1) Tax suspension from a tax warehouse in the tax area or from the place of importation in the tax area
1.
transported to a tax warehouse or to a beneficiary in the tax area (Section 10 (1) of the Act),
2.
in a tax warehouse, in the establishment of a registered consignee or a beneficiary in another Member State (Article 11 (1) (1) of the Act) or
3.
to a place where the energy products are the excise territory of the European Community; (
13 (1) of the Law)
, the tax warehouse holder as a consignor or the registered consignor shall have the main customs office responsible for him prior to the commencement of the transport operation using the computerised transport system. and the control system shall forward the draft electronic administrative document to an officially prescribed record.(2) The main customs office shall automatically verify the information contained in the draft electronic administrative document. In the case of carriage from the place of importation, a comparison shall be made with the customs declaration. In the absence of any complaints, the draft electronic administrative document shall be accompanied by a clear reference code and transmitted to the consignor as an electronic administrative document. Complaints shall be communicated to the consignor.(3) During transport, the carrier shall carry an expression of the electronic administrative document transmitted by the principal customs office. Instead of the printed electronic administrative document, a commercial document may be carried along if it contains the same data or if it is clear from the same reference code.(4) The consignor shall, at the request of the principal customs office, bring forward the energy products unchanged. In doing so, the main customs office may order closure measures.(5) Where, in the case referred to in paragraph 1 (1), the addressee is a tax warehouse owner, the main customs office responsible for that tax office shall forward the electronic administrative document to him. This shall also apply to transport operations via the territory of another Member State. An electronic administrative document which has been transmitted by the competent authorities of another Member State shall be forwarded by the competent main customs office to the recipient in the tax territory if he or she is a tax warehouse owner or registered recipient. Unspecified table of contents

§ 28c Unspecified recipient

(1) In the cases of § 10 (1) of the Law or § 11 (1) of the Act at the beginning of a carriage by sea or on inland waterways of the consignee and the place of destination, the principal customs office may, at the request of the tax warehouse holder, be the consignor or the registered consignor, Reserves the right to discontinue this information in the draft electronic administrative document.(2) The holder of the tax warehouse as a consignor or the registered consignor shall have the consignee and destination not yet determined at the beginning of the transport operation during the transport of the energy products via the computerised transport and transport system. control system, as soon as it has knowledge of the particulars of the consignee and of the authorised destination, but at the latest at the end of the journey.(3) In the case of data transmission by means of the computerised transport and control system, § 31 applies accordingly. Non-official table of contents

§ 29 Type and amount of security performance

(1) The security for the transport of energy products under Tax suspension can be made for several procedures as a comprehensive guarantee or for each procedure individually as a single guarantee or as a bar security.(2) The security as a comprehensive guarantee or individual guarantee shall be provided by a self-indebted guarantee of a suitable tax guarantor pursuant to section 244 of the tax code. The guarantee shall be provided in a document in the form of an officially prescribed form in the case of the main customs office responsible for the consignor.(3) The main customs office responsible shall determine the amount of the guarantee and the amount of the cash security, in particular taking into account the tax which would result from the release of the energy products into the free circulation. The appropriateness of the guarantee is to be reviewed regularly in the case of the comprehensive guarantee. Non-official table of contents

§ 30 Cancellation of the electronic administrative document

(1) The consignor can use the electronic administrative document as long as the transport of energy products has not yet begun.(2) In order to cancel the electronic administrative document, the tax warehouse holder as a consignor or the registered consignor shall have the main customs office responsible for it, using the computerised transport and control system, before the start of the Transport the draft of the electronic cancellation message in accordance with the officially prescribed data record.(3) The main customs office shall automatically check the information contained in the cancellation message. If there are no complaints, this will be communicated to the consignor, stating the date and time of the examination. Complaints shall also be communicated to the consignor.(4) An electronic administrative document for the transport of energy products under suspension of excise duty has been cancelled which was intended for a recipient in the tax territory who either has a tax warehousekeeper or a registered person. The recipient, the main customs office responsible for the recipient, shall forward the incoming cancellation message to the recipient. Non-official table of contents

§ 31 Change of destination when using the electronic administrative document

(1) During the transport of the Energy products under suspension of excise duty may, as consignor or the registered consignor, change the place of destination and another authorised destination (Article 10 (1) (1), Article 11 (1) (1) (a)) and (b), § 13 (1) of the Law). The first sentence shall also apply to energy products which are not taken up or taken over by the recipient or are not exported.(2) In order to change the place of destination, the tax warehousekeeper, as a consignor or the registered consignor, has the main customs office responsible for him, using the computerised transport and control system, the design of the electronic communications system. To submit a change report in accordance with the officially prescribed data record.(3) The main customs office shall automatically check the information contained in the draft electronic change report. If there are no complaints, the draft change report shall be assigned a sequential number of minutes and shall be forwarded to the consignor in the form of an amendment to the original electronic administrative document. Complaints shall be communicated to the consignor.(4) If an update of an electronic administrative document changes the recipient indicated therein, who is either a tax warehouse owner in the tax territory or a registered recipient in the tax territory, the following shall apply to the forwarding of the updated electronic administrative document § 28b (5) accordingly.(5) If the addressee specified in the electronic administrative document changes, the original recipient, who is either a tax warehouse owner in the tax territory or a registered recipient in the tax territory, shall be subject to the The main customs office is informed by a corresponding report.(6) Where an update of an electronic administrative document changes the tax warehouse of the addressee indicated therein, the main customs office responsible for the addressee shall forward the notification of change to the addressee. Non-official table of contents

§ 32 Distribution of consignments of goods during transport

(1) During the transport of energy products under Tax suspension in the tax area (§ 10 of the law) the tax warehouse owner as a consignor or the registered consignor may divide the energy products in the tax area into two or more consignments of goods if
1.
does not change the total amount of energy products transported by this,
2.
The following promotions are also promotions under tax suspensions in the tax area and
3.
the conditions set out in the procedural instruction (§ 28a) are complied with.
In order to be able to distribute energy products, the tax warehouse owner has as a consignor or the registered consignor to the main customs office responsible for it to forward the draft division, in accordance with the officially prescribed data record, using the computerised transport and control system.(2) During the transport of energy products under suspension of excise duty in other Member States (Article 11 (1) (1) of the Law), the tax warehouse owner may, as a consignor or the registered consignor, in the tax territory in question, in the tax territory of two or more consignments of goods if the conditions set out in points 1 and 3 of paragraph 1 are fulfilled. In order to be able to distribute energy products, the tax warehouse owner, as a consignor or the registered consignor, has the main customs office responsible for him to draft the division notification in accordance with the officially prescribed data set using the Computerised transport and control systems.(3) During the transport of energy products under suspension of excise duty in other Member States (Article 11 (1) (1) of the Law), the tax warehouse owner may, as a consignor or the registered consignor, be able to supply energy products outside the Divide the tax area into two or more consignments of goods if the conditions set out in points 1 and 3 of paragraph 1 are fulfilled and the Member State in which the energy products are distributed permits such a division in its territory. In order to be able to distribute energy products, the tax warehouse owner, as a consignor or the registered consignor, has the main customs office responsible for him to draft the division notification in accordance with the officially prescribed data set using the Computerised transport and control systems.(4) During the transport of energy products under suspension of excise duty from other Member States (Article 11 (1) (2) and (3) of the Law), the consignor may split the energy products in the tax territory into two or more consignments of goods if: the conditions laid down in paragraph 1 (1) and (3) are met. The consignor shall inform the customs administration in good time, at least 24 hours before the division, of where the energy products are to be distributed in the tax area and to tolerate controls.(5) If tax concerns appear at risk, the main customs office responsible may refuse the distribution of energy products in accordance with paragraphs 1 to 4. It shall inform the Member State of dispatch and the consignor of this decision.(6) The distribution of energy products in accordance with paragraphs 1 to 4 shall be possible only from the date on which the computerised transport and control system allows. Non-official table of contents

§ 33 Transport from other Member States and termination of carriage under tax suspension

(1) In the case of energy products under suspension of excise duty from other Member States to a recipient in the tax territory or through the tax territory, the carrier shall, during the carriage, express an expression of the electronic administrative document or the corresponding trade document for the energy products.(2) An electronic administrative document which has been transmitted by the competent authorities of another Member State shall be forwarded to the recipient in the tax territory by the main customs office responsible for him, if he/she is a tax warehouse holder or a registered recipient.(3) The holder of the tax warehouse shall immediately enter the energy products covered by the suspension of excise duty in the production or storage book or record them in the records approved at their place of duty.(4) The registered consignee shall immediately record the related energy products in his records after the inclusion in his holding.(5) On request, the main customs office may, subject to the right of revocation, allow the holder of the tax warehouse to receive energy products under suspension of excise duty only if the energy products are delivered in accordance with the following conditions:
1.
under tax suspension to another tax warehouse in the tax territory or to a beneficiary within the meaning of Section 9c of the law in the tax territory,
2.
for tax-free purposes or
3.
according to § 2, paragraph 1, point 8, point (a), paragraph 2, point 2, or paragraph 3 of the law.
If the energy products are in possession of the tax territory outside the tax territory, the inclusion of the goods by the owner of the tax is not effected until the holder of the tax warehouse is in possession of the goods for the first time in the tax territory. energy products. In the cases referred to in points 1 and 2, the receiving of the energy products by the receiving tax warehousekeeper, in the case referred to in point 3, shall be deemed to be the removal of the energy products by the person to whom the energy products are delivered as a distance from the Tax warehouse (Section 8 (1), first sentence, of the Act). (6) On request, the main customs office may allow the registered recipient to include energy products under the suspension of the tax only by taking possession of the goods. However, if the energy products are taken into possession outside the tax territory, the inclusion of the products is not effected until the registered consignee is in possession of the energy products for the first time in the tax territory. The rates 1 and 2 shall not apply to registered recipients on a case-by-case basis.(7) For warehouses without deposits (Article 7 (5) of the Law), the receiving of the energy products by the receiving tax warehousekeeper shall be deemed to be included in the tax warehouse and the seizure by the person to whom the energy products , as a distance from the tax warehouse. However, if the energy products are held in possession outside the tax territory, the inclusion of the products in the tax territory shall not be effected until the holder of the tax warehouse is in possession of the energy products for the first time in the tax territory. Non-official table of contents

§ 34 Entry and export notification when using the electronic administrative document

(1) After the inclusion of the Energy products, including subsets, at a destination referred to in Article 10 (1) or Article 11 (1) (2) (a) and (b) of the Act, the recipient shall have the main customs office responsible for him, using the computerised Transport and control systems shall, without delay and no later than five working days after the end of transport, transmit an initial notification in accordance with the officially prescribed data record. In order to avoid unreasonable hardship, the main customs office may, at the request of the consignee, extend the time limit as set out in the first sentence.(2) The main customs office responsible for the recipient shall automatically check the information in the input message. If there are no complaints, this will be communicated to the recipient. Complaints are also communicated to the recipient. The main customs office responsible for the consignor shall transmit the input message to the consignor, if the consignor is a tax warehouse owner in the tax territory or a registered consignor in the tax territory. An initial notification, which has been forwarded by the competent authorities of another Member State, shall be forwarded to the consignor in the tax territory by the main customs office responsible for it.(3) If the recipient is a beneficiary (Section 9c (1) of the Law), he shall have the competent principal customs office after taking over the energy products, including subsets, the data required for the initial notification referred to in paragraph 1 and a copy thereof. to provide in writing, within the period referred to therein, the copy of the exemption certificate. The main customs office shall, after verification of the information, draw up the initial notification referred to in paragraph 1. The fourth sentence of paragraph 2 shall apply accordingly.(4) The recipient shall, at the request of the principal customs office, bring forward the energy products unchanged.(5) In the cases provided for in Article 13 of the Act, the main customs office responsible for the consignor shall draw up an export declaration on the basis of the initial confirmation sent by the customs office of exit, confirming that the energy products are Have left the European Community's excise duty area. This also applies to the export of subsets. The main customs office shall transmit the export declaration to the tax warehouse owner as a consignor in the tax territory or to the registered consignor in the tax territory. Export declarations sent by the competent authorities of another Member State shall be forwarded to the consignor in the tax territory by the principal customs office responsible for the latter.(6) The initial notification referred to in paragraph 1 or the export declaration referred to in paragraph 5 shall be deemed to be proof that the transport of the energy products has been completed. The export declaration shall not be deemed to be proof if it is subsequently established that the energy products have not left the European Community's excise duty territory. Non-official table of contents

§ 35 Carriage in the tax area without an electronic administrative document

The main customs office may, at the request of the consignor, if the tax concerns are not endangered by this, instead of the computerised transport and control system, simplified procedures allow for carriage
1.
of energy products between tax warehouses of the same tax warehouse owner in the control area,
1a.
of Energy products transported between a place of importation in the tax territory and a tax warehouse if the registered consignor is simultaneously the holder of the tax warehouse,
2.
of liquid gases, light heating oil or heating oil of subheadings 2710 19 61 to 2710 19 69 of the Combined Nomenclature in the tax area,
3.
of energy products in piping in the tax area.
This does not apply when the energy products are transported over the territory of another Member State. Non-official table of contents

§ 36 Start of failure proceedings

(1) The computerised transport and control system is not available for use in the By way of derogation from § 28b, the owner of the tax warehousekeeper may, as a consignor or the registered consignor, only start a transport of energy products under suspension of excise duty only if a failure document has been officially prescribed is used.(2) Before the commencement of the first transport operation, the consignor shall inform the main customs office responsible for the failure of the computerised transport and control system in writing. Information shall not be required if it is a failure caused by the administration of the customs authorities.(3) The consignor shall make the failure document in three copies. He has the first copy to take his records. The second copy shall be sent without delay to the main customs office responsible for it. The carrier of the energy products shall carry the third copy during the transport operation. By way of derogation from the third sentence, the main customs office may allow derogations from the immediate transmission and other procedural simplifications provided that the tax concerns are not affected thereby.(4) The consignor shall, at the request of the principal customs office, indicate any promotion in the default procedure prior to the commencement of the operation. In addition, at the request of the principal customs office, he shall forward the second copy of the document to be sent out before the transport begins. Section 28b (4) shall apply accordingly.(5) If the computerised transport and control system is available again, the consignor shall immediately have the main customs office responsible for it for all the operations carried out in the failure procedure using the computerised system. the system of transport and control shall forward the draft electronic administrative document containing the same data as the failure document referred to in paragraph 1 and in which reference is made to the use of the failure procedure. Section 28b (2) and (5) shall apply accordingly.(6) The failure procedure shall apply until the transmission of the electronic administrative document by the main customs office. After transmission, the electronic administrative document shall replace the failure document.(7) The unique reference code transmitted with the electronic administrative document shall be entered by the consignor on the first copy of the failure document in the field provided for that purpose. If the carriage has not yet been completed, the reference code shall be notified to the carrier of the energy products and shall be entered by the same on the third copy of the document in the field provided for that purpose if it does not express an expression of the electronic management document. The third copy of the failure document, which is provided with the reference code, shall be deemed to be a document within the meaning of Section 28b (3) sentence 1. § 34 shall apply to the entry and export declarations. Non-official table of contents

§ 36a Cancellation in default

(1) The computerised transport and control system is not available, the holder of the tax warehouse may, as a consignor or the registered consignor, cancel the electronic administrative document by way of derogation from § 30 or the failure document in accordance with the officially prescribed form (cancellation document), as long as the Transport of energy products has not yet begun.(2) The consignor has to produce the cancellation document in two copies. He has the first copy to take his records. By means of the second copy, he shall immediately inform the main customs office responsible for his/her duties.(3) If the computerised transport and control system is available again and the electronic administrative document is available to the consignor, it shall immediately have the main customs office responsible for it, using the computerised transport system, and control system, to submit the draft electronic cancellation notification in accordance with Article 30 (2). Section 30 (3) and (4) shall apply accordingly. Non-official table of contents

§ 36b Change of destination in default

(1) does not support the EDP-based transport and control system , the holder of the tax warehousekeeper may, as a consignor or the registered consignor, change the place of destination during the transport of the energy products by way of derogation from § 31, in accordance with the officially prescribed form (change document). The first sentence shall also apply to energy products which are not taken up or taken over by the recipient or are not exported.(2) The consignor has to produce the amending document in two copies. He has the first copy to take his records. He shall forward the second copy without delay to the main customs office responsible for it. He shall immediately inform the carrier of the changed information in the electronic administrative document or in the failure document. The carrier shall immediately note the information on the back of the document which has been carried out if the document has not been forwarded to the document.(3) If the computerised transport and control system is available again, the consignor shall immediately, for all changes in the place of destination carried out in the failure procedure, have the main customs office responsible for the consignor, using the Computerised transport and control systems shall transmit the draft electronic change notification in accordance with Article 31 (2), which shall contain the same data as the amending document referred to in paragraph 1. Section 31 (3) to (6) shall apply accordingly.(4) In the case of information on the failure of the computerised transport and control system, the obligation to notify each change of destination and the transmission of the second copy of the amending document, section 36 (2) and (4) 1 and 2 accordingly. unofficial table of contents

§ 36c breakdown in default

(1) does not provide the computerised transport and control system, the holder of the tax warehouse may, as a consignor or the registered consignor, divide the energy products into two or more consignments of goods during the transport of energy products under suspension of excise duty, in accordance with the provisions of section 32 (1) to (3). By way of derogation from § 32, the default document shall be used for the breakdown in the default procedure in accordance with the officially prescribed form.(2) The consignor has to produce a failure document in two copies per part of the consignment. He has the first copy to take his records. He shall forward the second copy in each case without delay to the main customs office responsible for it. He shall immediately inform the carrier of the details of the new submissions. The carrier shall immediately record the information on the back of the document which has been carried, if the failure documents of the new submissions have not been sent to the carrier.(3) If the computerised transport and control system is available again, the consignor shall, for all the divisions carried out in the failure procedure, immediately have the main customs office responsible for it, using the computerised system the system of transport and control shall transmit the draft electronic distribution notification in accordance with § 32, which shall contain the same data as the failure documents referred to in paragraph 1.(4) In the case of information on the failure of the computerised transport and control system, for the notification obligation for each division and for the transmission of the respective second copy of the failure documents, § 36 (2) and (4) sentence 1 and 2 accordingly.(5) § 32 (5) shall apply accordingly. Non-official table of contents

§ 36d Entry and export declarations in the default procedure

(1) Can the recipient be able to register the receipt in accordance with § 34 (1) discontinue carriage under suspension of excise duty within the time limit laid down there, either because the computerised transport and control system is not available or the computerised administrative document or the amending report has not been forwarded in accordance with Article 31 (6), it shall submit to the main customs office responsible for it an initial document, which has been officially pre-written, confirming receipt of the energy products. Section 34 (1) shall apply mutaly to the time limit for the submission of the entry document and its renewal.(2) The recipient shall make the entry document in three copies. The main customs office confirms the three copies and returns the first copy to the recipient. The addressee has to take this copy to his records. If the consignee does not transmit the input notification within the time limit referred to in § 34 (1), the main customs office responsible for the consignee shall send the second copy of the input document to the main customs office responsible for the consignor, forward this to the consignor. The entry documents sent by the competent authorities of another Member State shall be forwarded to the consignor in the tax territory by the main customs office responsible for him/her.(3) If the computerised transport and control system is available again and the electronic administrative document or the notification in accordance with § 31 (5) or (6) is available to the addressee, it shall have the main customs office responsible for it. , without delay, for the entry document drawn up in the failure procedure, using the computerised transport and control system, to transmit an initial notification in accordance with Article 34 (1), which shall have the same data as the entry document referred to in paragraph 1 . Section 34 (2) shall apply accordingly.(4) After the end of a transport of energy products under suspension of excise duty, the export declaration in accordance with § 34 (5) cannot be drawn up because either the computerised transport and control system is not available or the The main customs office shall draw up an export document certifies that the energy products have left the European Community's excise duty area. This also applies to the export of subsets. The main customs office shall send a copy of this export document to the consignor if the energy products have been dispatched from the tax territory. Where a corresponding export document has been sent by the competent authorities of another Member State, the main customs office shall send a copy to the consignor.(5) If the computerised transport and control system is available again and the electronic administrative document is available, the main customs office responsible shall draw up an export declaration in accordance with the first sentence of Article 34 (5). § 34, paragraph 5, sentence 2 and 3 shall apply accordingly. Non-official table of contents

§ 37 Replacement evidence for the termination of carriage

Is not proof in accordance with Section 34 (6), confirms that for the the main customs office or customs office in whose district the customs office of exit is situated, in which cases where there is no entry or export declaration pursuant to section 36c, the termination of the movement under suspension of excise duty, if: is sufficiently substantiated that the energy products have reached the specified destination or have left the European Community's excise territory (replacement certificate). A sufficient document within the meaning of the first sentence shall apply, in particular, to a document presented by the addressee which contains the same information as the receipt and in which it confirms the receipt of the energy products. name="BJNR175310006BJNG006000140 " />

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To § 14 of the Law

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§ 37a irregularities during the Transport under suspension of excise duty

If energy products have been completely destroyed or irretrievably lost during transport under suspension of excise duty as a result of unforeseeable events or force majeure, the carrier shall have the following:

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To § 15 of the law

> >

href="index.html#BJNR175310006BJNE003902140"> A non-official table of contents

§ 38 Display and approval

(1) The ad according to § 15 (3) of the law is subject to an officially prescribed form for the person who is subject to the complaint. the main customs office responsible. If the related energy products are to be transferred to a tax exemption procedure (Article 24 (1) of the Act), the certificate of approval shall be attached if the permit is not generally granted.(2) The taxable person shall, at the request of the principal customs office, provide further information if they appear necessary to ensure the security of the tax revenue or the tax supervision. The main customs office may waive the information provided that the tax concerns are not affected thereby.(3) The main customs office shall issue a written authorisation to refer, hold or use the energy products if the taxable person has lodged a security in the amount of the tax which is likely to arise. For the security benefit, § 29, for the extinguisher of the authorisation § 14 para. 2 and 4, apply analogously. The approval may be connected with secondary provisions in accordance with Section 120 (2) of the German Tax Code. Non-official table of contents

§ 39 Transport

(1) If energy products are in the meaning of § 4 of the law in other than those specified in § 15 (4) of the In the case of a non-tax-free movement of another Member State for commercial purposes into the tax territory, the carrier has the second and third copy of the simplified procedure during the transport operation. Accompanying document which has been duly completed for the energy products. However, this applies only to energy products of subheadings 2710 11 21, 2710 11 25 and 2710 19 29 of the Combined Nomenclature, to the extent that they are used as loose goods.(2) In the sense of Section 15 (3) of the Act, the taxable person shall submit to the principal customs office the second and third copy of the simplified accompanying document, accompanied by his acknowledgement of receipt, with the tax declaration. Upon request, the main customs office shall confirm the registration or payment of the tax. Where an acknowledgement of receipt is required in accordance with the fourth sentence of Article 4 of Regulation (EEC) No 3649/92, the taxable person shall have the copy of the simplified accompanying document intended for the supplier with that of the Member State of departure. , to return the delivery to the supplier without delay. Non-official table of contents

§ 40 Obligations of the taxable person, tax supervisor.

(1) The taxable person has a receiving book on the reference, which is the supply, storage or use of the energy products resulting from the type, marking and quantity of the energy products, the suppliers, the consignee and the order in which they are delivered. The main customs office can make arrangements for this purpose. Notifiers who use or distribute energy products as part of a formal individual permit must prove that the energy products are to be referred to and that they remain in the use book only. The taxable person shall keep records at the request of the principal customs office. The main customs office can allow simpler records if the control concerns are not affected by this. The receiving book shall be carried out for one calendar year and at the latest by 31. January of the following year. The taxable person must supply the main customs office at the request of the completed receiving book.(2) On the order of the principal customs office, the stocks of energy products shall be officially established in the operation of the person who is subject to the notification. In order to do so, the taxable person shall have to calculate the receiving book or the records approved at his place and, at the request of the principal customs office, to register the holdings in accordance with officially prescribed form. The taxable person, at the request of the principal customs office, shall also include other energy products with which he is acting, which he or she shall store or use, or other substances in the inventory or registration.(3) The officials responsible for tax supervision may, for tax purposes, take samples of energy products and other products on the holding subject to the investigation free of charge.(4) Paragraph 2 shall not apply if the taxable person already has to comply with the obligations referred to in § 56 as the holder of a formal individual authorization.

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To the § § 15, 17, 21 and 46 of the law

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§ 41 main container

main container in the sense of § 15 (4) number 1, § 21 (1) sentence 3 number 1 and § 46 The second sentence of paragraph 1 of the Act is:
1.
fixed by the manufacturer for all vehicles of the same type -built-in containers which permit the direct use of the fuel for propulsion of the vehicles and, where appropriate, for the operation of the cooling system or other installations during transport
2.
the containers fixed by the manufacturer to all containers of the same type, which are the direct use of the fuel for the operation of the refrigeration system or other systems of Special containers during transport.
If a main container consists of more than one fuel tank, a shut-off valve in the line between two fuel tanks is harmless. name="BJNR175310006BJNG001400000 " />

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To § 18 of the law

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§ 42 mail-order business, commissioner

(1) The advertisement in accordance with Section 18 (3) sentence 1 of the Act shall be returned to the main customs office responsible for the authorized representative in accordance with officially prescribed form.(2) The agent of the mail-order retailer has the permission in accordance with § 18 (3) sentence 3 of the law to apply for an officially prescribed form before taking up his duties at the main customs office responsible for him/her. The application shall be accompanied by a current register of companies registered in the Register of Commerce, Cooperatives or Associations. The applicant shall, at the request of the main customs office, provide further information if it appears necessary to secure the tax revenue or to ensure the supervision of the tax.(3) The main customs office shall give written permission to the agent of the mail-order dealer if the authorized agent has provided security in accordance with Section 18 (3) sentence 5 or paragraph 4 sentence 5 of the law. For the security benefit, § 29, for the erasing of the permission § 14 (2) and (4) shall apply mutadas. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the German Tax Code.(4) The representative shall have a Belegheft. In the advertisements in accordance with Article 18 (3) sentence 5 of the Act, he has the nature of the energy products according to the name of the law, the expected scope of delivery and, insofar as they are already known at the time of the notification, the name and address of the the recipient or the consignee and the day of delivery. The main customs office may, as well as the records to be kept by the commissioner, make further arrangements. The Officer has to notify the main customs office of changes to the conditions relating to the permit immediately in writing.

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To § 18a of the law

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§ 42a irregularities during the transport of energy products of the non-taxable traffic of others Member States

If the recipient of the energy products determines deviations from the information provided in the simplified accompanying document, he shall immediately notify the main customs office of the recipient in writing of the information provided for it. § 37a (1) applies accordingly.

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To the § § § 19 to 19b of the law

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§ 43 Imports of energy products from third countries and third countries

Energy products from third countries and third countries are in the cases of § 19b (3) of the Act under the customs regulations with the Taxation of relevant characteristics. The tax return is to be made in the customs declaration or in the form of an officially prescribed form.

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To § 66 para. 1 no. 16 of the law

unofficial table of contents

§ 44 Placing energy products of non-tax-free transport for commercial purposes in other Member States

The simplified accompanying document has to be prepared for the purpose of the production of energy products for commercial purposes in other Member States for commercial purposes. However, this applies only to energy products of subheadings 2710 11 21, 2710 11 25 and 2710 19 29 of the Combined Nomenclature, to the extent that they are used as loose goods. The supplier shall take the first copy of the accompanying document to his records. The carrier shall carry out the second and third copy of the accompanying document in the transport of the energy products. Non-official table of contents

§ 45 Transport of energy products of non-taxable transport by another Member State

(1) Where the energy products referred to in Article 4 of the Act are transported by the territory of another Member State to a consignee in the tax territory of another Member State, the consignor shall have the simplified accompanying document to be completed. However, this applies only to energy products of subheadings 2710 11 21, 2710 11 25 and 2710 19 29 of the Combined Nomenclature, to the extent that they are transported as loose goods. The consignor has the note

" Transit/Energy Products
of the free tax in box 3 of the simplified accompanying document. Transport
well as the address of the main customs office responsible for the transport of goods.(2) The consignor has to produce the simplified accompanying document in three copies. He shall forward the first copy of the simplified accompanying document to the main customs office responsible for the document at the latest on the date of dispatch. During the transport of the energy products, the carrier shall carry out the second and third copy of the simplified accompanying document. It has to transport the energy products on the shortest possible route through the territory of the other Member State (transit Member State). Upon completion of the transport, the consignee shall confirm the transfer of the energy products to the third copy of the simplified accompanying document and shall forward it to the main customs office responsible for the consignor.(3) If an irregularity occurs during transport on the territory of the Member State of transit, the carrier shall immediately inform the competent tax authority of the Member State and the main customs office responsible for the consignor. § 18a Paragraph 2 of the Act applies accordingly.

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To § § 21, 65 (1) and § 66 (1) (12) of the Law

unofficial table of contents

§ 46 Transport, movement and usage restrictions

(1) Energy products that contain approved labelling materials must not be allowed to use other Energy products mixed and not kept, delivered, carried or used as fuel, unless the mixing is permissible under section 47 (2) or (3), § 48 (1) or § 49 or the holding, giving away, carrying on or the use as a fuel is made for the purposes specified in § 2 para. 3 sentence 1, § 26 or § 27 para. 1 of the law or is permissible pursuant to § 47 para. 5, § 48 para. 5, § 61 or paragraph 2 sentence 2. The labelling substances must not be removed or affected in their effectiveness. This does not apply to work-up in manufacturing plants.(2) Gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature and energy products treated as such in accordance with Article 2 (4) of the Act may only be used with authorised labelling substances or other red colouring substances mixed into the control area, placed on the market or used, if
1.
they are intended for the purposes specified in § 2 (3) sentence 1, § 25 (1), § 26, or § 27 (1) of the Act, or
2.
The placing or importation into the tax area in connection with a use in accordance with § 61 paragraph 1 sentence 1, point 2 is allowed;
the main customs office can in particular Allow exceptions to individual cases. By way of derogation from the first sentence, energy products containing authorised labelling substances or other red colouring substances may be brought into the tax territory and used as fuel if they are used in the main containers of vehicles, Special containers, working machines and equipment as well as cooling and air-conditioning systems are included and if the use of energy products as fuel
1.
in vehicles, except for watercraft of private non-commercial shipping within the meaning of § 60, paragraph 3, allowed in the country of vehicle approval,
2.
in watercraft of private non-commercial shipping within the meaning of § 60 Paragraph 3 in the Land of Betankung,
3.
in special containers, working machines and appliances, as well as cooling and air conditioning systems in the country where the owner has its registered office, and after its use regularly return there.
Non-official table of contents

§ 47 Mixing in labelling and other establishments

(1) Characteristic or other holdings of light heating oil and non-labelled gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature in alternating sequence shall not be permitted if they are carried out by: can be avoided at reasonable cost.Without prejudice to paragraph 1, the holder of an operation may only hand in light heating oil and non-labelled gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature under mixing only if the latter is the The proportion of the type of energy not determined for the levy in question does not exceed 1 per cent of the quantity to be dispensed into a container, but it must not exceed 60 litres. A larger quantity than 60 litres shall be permitted if the proportion of the type of energy produced for the charge in paragraph 1 does not exceed 0.5% of the quantity to be dispensed into a container. Mismatches according to sentences 1 and 2 shall be permitted only if, in the case of successive changes, the energy product not intended for delivery is delivered in the same quantity and thereby a tax advantage is excluded. The proportion allowed under sentences 1 and 2 shall be reduced in accordance with the provisions of paragraph 3.Where mixtures of energy products referred to in paragraph 1 are not preventable at the time of storage or rearrangement in labelling or other holdings, the proportion of the energy product type not provided for the levy shall be 0.5% percent not exceeding. If, in the case of the outsourcing or delivery of energy products, there is a renewed mixture of energy products in such establishments, the total share of the energy product type not determined in that holding shall be 0.5%, in the case of the energy product, In the first sentence of paragraph 2, 1% shall not exceed 1% of the quantity in question. The third sentence of paragraph 2 shall apply mutatily.(4) For the cases of mixtures referred to in paragraphs 2 and 3, the principal customs office may, together with the holder of the holding, agree on the procedures which can be reasonably expected according to the conditions in which the company is operating.(5) Mixtures which have arisen in the case of permitted mixtures referred to in paragraphs 2 and 3 and in which the proportion of the energy product type, which is not determined for each charge, are made of light heating oil may be delivered as a fuel; is carried out and used. Non-official table of contents

§ 48 Mixing of transport equipment

(1) Anyone who has a light heating oil, non-labelled gas oils of the Subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature and energy products treated as such under Article 2 (4) of the Law from various chambers of a means of transport in alternating succession or after loading of a The energy produced in the pipelines, in the fittings and in the discharge hose or in some of these parts of the transport means from the previous delivery shall be allowed to be delivered by means of transport by means of the other energy product. (residual quantity), only add if
1.
is followed by the following minimum quantities:
a)
a hundred times the amount of the balance in the delivery to users or to facilities from which: Motor vehicles or engines are directly supplied with fuel,
b)
two hundred times the residual quantity in other cases
2.
the minimum set quantity is delivered to a container and
3.
the admixing of the remaining quantity at the beginning of the
the mixing of the remaining quantity to the energy product already delivered is not allowed. In the case of the mutual levy, care must be taken to ensure that no unjustified tax advantages are created.The carrier shall keep records of the order, type, quantity and destination of the energy products delivered in the individual case, at the request of the main customs office for transport, in order to safeguard the tax concerns at the request of the principal customs office, unless this is done in-company documents.(3) In the case of the dispensing devices of tankers and tankers intended for the transport of the energy products referred to in paragraph 1, the carrier shall clearly see the one hundred and one hundred and shall be rounded down to ten litres in each case. Two hundred times the residual quantities referred to in paragraph 1, as the minimum quantities of tax to be applied when the levy or charge change is changed.(4) Restrictions on the mixing of light heating oil with non-labelled gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature and energy products equivalent to them in accordance with Article 2 (4) of the Law by others shall remain unaffected as energy-control regulations.(5) Mixtures which have arisen in the case of permitted mixtures as referred to in paragraph 1 and in which the proportion of the residual quantity consists of light heating oil may be maintained, delivered, carried on and used as fuel. Non-official table of contents

§ 49 Flushing operations and other mixtures

(1) On request, the main customs office may allow the establishment of the Cleaning of transport means, storage containers and piping of light heating oil and non-labelled energy products are mixed together in the necessary quantity. The Federal Ministry of Finance shall determine in the administrative procedure the conditions and the secondary provisions in the meaning of Section 120 of the Tax Code to be admitted. The holder of the holding shall keep records of the mixed energy products. Section 7 (2) sentences 5 and 6 shall apply mutatily.(2) At the request of the user, the main customs office may allow light heating oil to be mixed with non-labelled energy products or water if the mixture is used for purposes pursuant to section 2 (3) sentence 1 of the law, the mixing in the The main container of the particular installation is carried out and another use or the delivery of the mixture is not to be feared.(3) The fuel oil additives of heading No 3811 of the Combined Nomenclature, whose labelling has been omitted (section 8 (2)), may be mixed with light heating oil.(4) If light heating oil has been inadvertently mixed with non-labelled gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature, § 7 (2) sentences 5 to 7 shall apply mutagenously.(5) Paragraphs 1 to 4 shall apply mutatily to designated energy products according to § 2 para. 4 of the Act.

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To § 23 of the law

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§ 49a levy of other energy products

Other energy products other than those mentioned in § 4 of the law are considered to be the first in the tax area as a force or The invention relates to a heating material or as an additive or an extender of fuels or heating materials, if the dispensing device discloses an externally objectively recognizable will to deliver an energy product for the stated purposes. In the case of energy products pursuant to the first sentence of Section 23 (1) (1) (1) (1) of the Act, a first-time supply as a heating material in the meaning of the first sentence of section 23 (1) of the Act is not available if the energy products are separated from the waste disposal or disposal of the waste. , and shall not be expressly provided as a heating substance. Non-official table of contents

§ 50 Display

(1) The ad according to § 23 (4) sentence 1 of the law is written to the person who is subject to the complaint the main customs office responsible.(2) The advertisement shall indicate: name, business or place of residence, legal form, the tax number at the competent tax office and, if granted, the VAT identification number (§ 27a of the VAT Act) and the nature of the energy products according to the name of the law and the estimated amount of tax on average in a calendar month. The display shall be accompanied by the following:
1.
a list of the premises in the tax area according to § 12 of the Tax Code, from or in which the energy products are delivered or used,
2.
a presentation of the menu-tion including the Measuring devices,
3.
of companies registered in the trade, cooperative or association register, a register extract according to the latest Stand,
4.
where appropriate, a declaration of the appointment of a commissioner in accordance with § 214 of the Tax Code or of an operating manager in accordance with § 62 (1) of the Act, in
() At the request of the principal customs office, the taxable person must provide further information if they appear necessary to secure the tax revenue or to control the tax. It is possible to dispense with the information provided that the control concerns are not affected thereby.(4) An advertisement shall not be required in the cases of § 23 para. 2 no. 1 and 2 of the law. Non-official table of contents

§ 51 Obligations, Tax Supervision

(1) The taxable person has a Belegheft to guide. The main customs office can make arrangements for this purpose.(2) The taxable person shall keep records showing the characteristics of the taxable person:
1.
the type and quantity of energy products delivered as a fuel or heating material or as an additive or extender of fuels or heating materials, as well as the day of delivery; in the case of Section 23 (2) (3) of the Act must also contain the name and address of the holding to a tax warehouse,
2.
the type and quantity of energy products used as a fuel or fuel for which the tax was created pursuant to Section 23 (1), first sentence, point 2 of the Act, as well as the day of the use,
3.
the type and quantity of energy products for which the tax has been established pursuant to Article 23 (1), first sentence, No. 3 or No. 4 of the Act, and the date of the Levy or use,
4.
the type and quantity of energy products delivered or used as a fuel or fuel, for which the conditions of a tax exemption procedure, and in the case of the levy, the name and address of the recipient and its reference rights,
5.
the amount of the
The records must be such that it is possible for a knowledgable third party within a reasonable period of time to establish the basis for taxation. The main customs office may require further records or special orders to keep records when it appears necessary to secure the tax revenue or to ensure tax supervision. It may allow simpler recordings or refrain from recordings if the control concerns are not affected thereby.(3) The public officials responsible for tax supervision may, for tax purposes, take samples of energy products for free from the investigation.(4) The taxable person shall have the main customs office changes to the conditions specified in section 50 (2), as well as over-indebtedness, impending or insolvency, default of payment and the position of the application for the opening of a Insolvency proceedings shall be notified immediately in writing, unless the principal customs office is not required to do so.

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To the § § 24 to 30 of the law

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§ 52 request for permission as a user or distributor

(1) permission to use as a user pursuant to § 24 paragraph 2 sentence 1 of the law and permission as a distributor after § 24 (2), second sentence, of the Act are, in so far as they are not generally granted (§ 55), to apply in writing to the main customs office responsible for the user or the distributor. In the cases of Section 27 (2) (1) of the Act, the application shall be submitted in accordance with the form of the form which has been officially prescribed.(2) The application shall indicate the nature of the energy products as defined in the law and the purpose of the application, including whether similar taxed energy products are traded, stored or used. The application shall be accompanied by the following:
1.
a description of the operating and storage rooms and of the premises in which they are to be submitted. 2.
2.
2.
2.
2.
2.
< dd, connected or adjacent to them, and in two-fold copy a plan of the plant in which the storage facility for the energy products is. style="font-weight:normal; font-style:normal; text-decoration:none;"> a declaration of operations that describes the use of energy products in detail, indicating whether and how to use non-used energy products and whether the use of energy products is to be obtained or recovered and how they should be used,
3.
a representation the accounting of the use or distribution of the tax-free energy products,
4.
in the cases of § 27 (2) (1) of the Law
a)
in the cases of commercial promotion of persons or property, the required approval as Air carriers, all subsequent changes and all the provisions of the Authority relating to the undertaking, in other cases a description of the object of the service operation and proof of the
b)
a declaration stating which aircraft, broken down by type of aircraft and number plates, for non-tax-free purposes only in accordance with Section 27 (2) (1) of the Act,
c)
Proof of entitlement to use and
d)
airworthiness certificates of aircraft
5.
in the cases of § 27 para. 2 no. 2, 3 and Section 3 of the Act the approval of the Federal Aviation Authority, the competent European Aviation Safety Agency or the Federal Office of Defensive Technology and Procurement,
6.
of companies registered in the trade, cooperative, or association register, an up-to-date register excerpt,
7.
If necessary, an explanation of the appointment of a representative pursuant to § 214 of the Tax Code or an operating manager according to § 62 (1) of the law in which he or she is responsible (
) The applicant shall, at the request of the principal customs office, provide further information if they appear necessary for the supervision of the tax. The main customs office may waive the information provided that the tax concerns are not affected thereby.(4) Anyone who wishes to spend tax-free energy products from the tax territory as a holder of a licence shall apply in writing to the main customs office responsible for it in writing, in accordance with Section 24 (4) of the Act, insofar as it is not generally granted. Non-official table of contents

§ 53 Granting of permission

The main customs office in writing grants permission in accordance with section 52 (1) or (4) (formal notice) (formal notice) Individual permits) and issue a certificate of permission as proof of the eligibility of the certificate. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the German Tax Code. Non-official table of contents

§ 54 Erdelete of permission

(1) The formal individual permission is extinguished
1.
by revocation,
2.
by renunciation,
3.
by friction run,
4.
by passing the operation to third parties,
5.
by the death of the permission holder,
6.
by disbanding the legal person or personal association without legal personality granted permission
7.
by opening insolvency proceedings on the estate of the holder of the permission or by dismissal of the opening due to lack of mass
at the time of the relevant event, to the extent that: paragraphs 2, 3 and 5 shall not determine otherwise.(2) In the cases referred to in paragraph 1 (5) to (7), the heirs, the liquidators or the insolvency administrator shall apply within three months of the relevant event the continuation of the holding until its final transition to another The holder or the holder of the holding shall continue the authorization for the legal successor or the other notifiers in accordance with the provisions of paragraph 1. It shall not expire before the expiry of a reasonable period of time which shall fix the main customs office. Paragraph 1 (1) shall remain unaffected.(3) In the cases referred to in paragraph 1 (4) and (5), the new holder or heir shall apply for a new permit within three months of the relevant event, and shall continue to apply for the right of the notifier for the applicant in accordance with paragraph 1. It shall not be issued prior to the validity of the decision on the application. Paragraph 1 (1) shall remain unaffected.(4) The authorisation holder shall not be allowed to withdraw from the authorisation within a period of two years from the authorisation.(5) In the case referred to in paragraph 1 (3), if a stock of energy products is still to be used up at the end of the period, the main customs office may extend the period of validity of the permit to an appropriate level on request.(6) In the cases referred to in paragraph 1 (2) and (4) to (7), the holder of the authorisation shall have the opening of the holding, the new holder, the transfer of the holding, the heirs to the death of the holder of the authorisation, the liquidators and the insolvency administrator respectively. Insolvency proceedings or the dismissal of the opening of insolvency proceedings shall be notified to the main customs office in writing without delay. Non-official table of contents

§ 55 General permission

Waiving of a formal individual permit shall be made in accordance with the provisions of Appendix 1 to this Regulation allows the use and distribution of tax-free energy products as well as the transfer of tax-free energy products from the tax area in general. Non-official table of contents

§ 56 Obligations of the permission holder, tax supervisor

(1) The storage facility for tax-free energy products is as possible as possible in a special room. They must be approved by the main customs office.(2) The holder of the authorisation shall have a Belegheft. The main customs office can make arrangements for this purpose.(3) The holder of the authorisation shall keep a usage book in accordance with the officially prescribed form. The main customs office can make arrangements for this purpose. At the request of the principal customs office, the holder of the licence shall keep records if tax concerns so require. The main customs office may, instead of the use book, permit operational records if the tax concerns are not affected by this. Holders of manufacturing plants using energy products in their own manufacturing operations have to prove the whereabout of the energy products only in the production book. At the request of the main customs office, distributors have to submit constellations relating to the supply of energy products for tax-free purposes to certain recipients.(4) The use-book shall be concluded no later than two months after the date of the authorisation of the authorisation. The authorisation holder shall, on request, supply the main customs office with the completed use book.(5) The holder of the authorisation shall have the competent main customs office up to the age of 15. to notify each year of energy products other than those referred to in Article 28 of the Act, which it shall have in the previous calendar year
1.
as a user,
2.
as a distributor to the tax-free purposes listed in Appendix 1 issued or
3.
as a user or distributor from the control area
has. The main customs office may allow exceptions.(6) Once in the calendar year, the holder of the authorisation shall receive the stock of tax-free energy products and, at the same time as the main customs office, at the latest six weeks after taking stock of the principal customs office, in accordance with the officially prescribed conditions. Registration form. The holder of the authorisation shall notify the main customs office of the date of the inventory three weeks before the date of the inventory. The main customs office can dispense with the inventory, the application and the display if the control concerns are not affected by this. The public officials responsible for tax supervision can take part in the stocktaking exercise.(7) On the order of the principal customs office, the stocks shall be officially established. In order to do so, the holder of the permit shall set up the book of use or the records approved at its place and, at the request of the principal customs office, notify the stocks in accordance with the officially prescribed form. At the request of the principal customs office, the holder of the authorisation shall also include other energy products with which he is acting, which he or she shall store or use, or other substances in the inventory or registration.(8) In the event of losses of tax-free energy products exceeding the usual unavoidable losses, the holder of the permit shall immediately notify the principal customs office of such losses.(9) The public authorities responsible for tax supervision may, for tax purposes, take samples of energy products free of charge and from products manufactured in a tax-free form for examination.(10) The holder of the authorisation shall notify the principal customs office of any changes to the conditions specified in section 52 (2) without delay in writing. If the owner of the authorisation is taxing energy products in accordance with § 61, he shall, in addition, immediately charge the principal customs office over indebtedness, impending or entered insolvency, the cessation of payment and the position of the application for the opening of insolvency proceedings without delay. in writing.(11) The holder of the authorisation shall immediately return the permit to the principal customs office if the permit is issued (§ 54) or the use or distribution of tax-free energy products is discontinued.(12) If the permit appears to be lost, the holder of the permit shall immediately notify the principal customs office of this. The main customs office shall issue a new permission certificate upon request, unless the permission has to be revoked.(13) Paragraphs 1 to 7 and 10 to 12 shall not apply to the holder of a general permit (§ 55). The main customs office responsible may, however, order surveillance measures if they appear necessary to ensure the security of the tax concerns. In particular, it may order that
1.
the holder of the general permit on the reference that The use and supply of the tax-free energy products records and presents them to the main customs office and
2.
to determine the stocks officially.
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§ 57 Reference and levy of tax-free energy products

(1) of a tax warehouse to a holder of a licence, the holder of the tax warehouse issuing the tax shall, subject to the provisions of § 45, have the individual deliveries by confirmations of the consignee or with the approval of the main customs office by company To prove the name and address of the consignee and the nature, quantity and tax status of the energy products and the date of delivery.(2) (omitted) (3) The consignor shall immediately enter the energy products delivered in the production or storage book or shall record them in the records approved in their place.(4) The consignor may only hand over tax-free energy products if he or his authorised representative has a valid certificate of approval of the consignee or is presented at the latest upon submission of the transfer. In the case of supply operations through one or more distributors (intermediaries) who do not own the energy products themselves (route business), the submission of the valid certificate of approval of the first intermediary shall be sufficient for the consignor, if each of the distributors is to be informed of the Intermediaries the valid permission form of the following retailer and the last middlemen of the valid permission form of the recipient is available.(5) If energy products are to be transported to the holding of a permit holder following the importation, this shall be requested in writing with the customs declaration. The application shall be accompanied by a permit, provided that the permission is not generally granted.(6) (omitted) (7) The holder of the authorisation shall immediately enter into the use register the tax-free energy products which he has taken possession of, or to record it in the records approved in its place. With the seizure of possession, the energy products are considered to be included in the holding.(8) The main customs office may, upon request, allow tax-free energy products to be stored together with other similar energy products if there is a need to not endanger tax concerns and do not have tax advantages are created. In this case, the mixture shall be treated as if the energy products had been kept separate. The energy products withdrawn shall be treated as originating from one of the mixed parts, depending on the choice of the holder.(9) Paragraphs 1 to 4 shall apply mutaly to the distribution of tax-free energy products.(10) Anyone wishing to export tax-free energy products in accordance with § 4 of the Act to a third country shall be required to produce the simplified accompanying document. However, this applies only to energy products of subheadings 2710 11 21, 2710 11 25 and 2710 19 29 of the Combined Nomenclature, to the extent that they are exported as loose goods. The office of the consignee shall be replaced by the customs office at which the energy products leave the excise territory of the European Community. The carrier shall carry out the second and third copy of the simplified accompanying document in the transport of the energy products.(11) Where the energy products are produced by a railway company, a postal service or an airline under a continuous transport contract for transport from the excise territory of the European Community , the energy products shall be deemed to have been carried out subject to a declaration to the contrary with the confirmation of the transaction. If the contract of carriage is amended as a result of the fact that a transport which is to end outside the European Community's excise territory ends within that territory, the competent customs office (customs office of exit in the sense of the Article 793 (2) (a) of the Code-Implementing Regulation) gives the consent to the amendment referred to in Article 796 (2) of the Code-Implementing Regulation only if it is ensured that the energy products in the excise area of the Code The European Community is properly taxed.(12) In the case referred to in paragraph 11, the holder of the authorisation shall mark the content of the consignment on the transport document clearly with the symbol "VSt" as the goods subject to excise duty, the consignment to a railway, post or post office or To enter an airfreight outlet book in accordance with the officially prescribed form and to submit the book to the carrier for confirmation of the transfer of the consignment. The main customs office may, instead of the railway, postal or air freight outlet book, allow other records to be kept if the tax concerns are not put at risk by this.(13) The main customs office may, upon request, exempt the holder of the authorisation from the procedure referred to in paragraph 10 or paragraph 11 if the energy products are exported directly and the export of the energy products at the discretion of the principal customs office can be proven beyond doubt.(14) The Federal Ministry of Finance may allow other energy products or energy products other than those referred to in Article 2 (1) (1) to (5) and (8) of the Act to be used, distributed or distributed and exported from the tax territory. in general, the procedure referred to in paragraph 10 or paragraph 11 shall be waiver if the tax concerns are not affected by this.(15) The holder of the authorisation shall immediately enter the energy products exported or exported from the tax territory in accordance with paragraphs 10 to 14 into the usage book or to record them in the records approved in its place.(16) The holder of the authorisation shall be entitled to the tax-free energy products
1.
to the consignor or distributor return
2.
to a tax warehouse, either directly or through a waste-approved collection point, or
3.
deliver to other people only if this has been approved by the main customs office.
paragraphs 1 to 3 apply mutaficily.(17) Paragraphs 4 and 7, sentence 1, and paragraphs 9 and 15 shall not apply to the holder of a general permit.

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To § 25 of the law

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§ 58 Use for other purposes

(1) The use of lubricants for the production of two-stroke mixtures is not used in the sense of § 25 (1) Sentence 1 (2) of the law.(2) An investigation within the meaning of Section 25 (2) of the Act is only the chemical-technical examination customary in the laboratory.

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To § 26 of the law

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§ 59 self-consumption

parts of manufacturing, gas extraction or other operations, in which, according to § 26 of the law, energy products to maintain the Operating tax-free operations are
1.
Assets for obtaining or processing Energy products,
1a.
Equipment for the production of auxiliary materials for the production of energy products, which are spatially related to the installations referred to in point 1, to the extent that: Auxiliary substances for the production of energy products are used in the holding,
2.
Storage sites for the manufactured energy products and for the raw and Auxiliary substances, intermediate and by-products of the production of energy products, which are spatially related to the installations referred to in point 1,
3.
Piping, pumping, transport- and heating installations which are spatially related to the installations referred to in points 1, 1a, 2, 4, 5 and 6 and which are responsible for the unloading and loading of the energy products produced and of raw materials and auxiliary substances, intermediate products and by-products of the Manufacture of energy products or to transport them to or within the designated installations,
4.
Facilities for the purification or disposal of waste water from the Power generation,
5.
Beweather and drainage systems,
6.
to operate -related installations for the production of energy which are spatially related to the installations referred to in point 1 in so far as they emit energy for consumption; energy from energy products and other substances shall be produced in the plants and the energy source shall be used for the production of energy from the plant. Where a single line system is used, energy from energy products shall be deemed to be in the range of consumption during the holding in which energy is consumed for the purpose of maintaining the holding.
Energy products used in accordance with the first sentence are exempted from the tax only in so far as the other requirements of § 26 of the Act are fulfilled.

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To § § 17 and 27 of the Act Law

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§ 60 Ship and Aeronautics

(1) As a navigation within the meaning of Section 27 (1) of the Act do not apply
1.
the stationary use of a watercraft as a residential ship, hotel ship or similar purposes,
2.
the drive of working machines fixed on a floating implement and independent of the engine of its own motor Motor of the floating implement.
(1a) As a floating work equipment as defined in point 2 of paragraph 1, the watercraft and floating craft covered by heading No 8905 of the Combined Nomenclature shall apply. Devices with their own motor drive for locomotor movement.(2) In the sense of § 17 (1) sentence 3 (2) and Article 27 (1) of the Act, all vehicles registered in Chapter 89 of the Combined Nomenclature and floating devices with their own motor drive shall be considered to be a watercraft for locomotor movement.(3) Private non-commercial shipping within the meaning of Section 27 (1) sentence 1 (1) of the Act is the use of a watercraft by its owner or by the use of a vehicle by leasing or for other reasons other than
1.
for commercial promotion of people or stuff,
2.
for the commercial provision of services, except for the use of watercraft of heading 8903 of the Combined Nomenclature on inland waters,
3.
to sea rescue by sea rescue services,
4.
for research purposes,
5.
for service use by authorities or
6.
for main-value fishing.
(4) Private Non-commercial aviation within the meaning of Section 27 (2) (1) of the Act is the use of an aircraft by its owner or by the use of an aircraft by leasing or for any other reason other than
1.
for the commercial transportation of people or things by air carriers or in a Air sports equipment,
2.
for professional provision of services,
3.
Air rescue by air rescue services,
4.
for research purposes,
5.
for the service Use by public authorities.
(5) Commercial liability exists when the activity carried out by air or water vehicles is carried out with the intention to target profits and the entrepellant is at his own risk and responsibility .(6) Inland waters within the meaning of paragraph 3 (2) are the inland waterways in accordance with Article 1 (1) (1) of the Federal Waterways Act, as amended by the 23. May 2007 (BGBl. 962; 2008 I p. 1980), which was last amended by Article 2 of the Regulation of 27. April 2010 (BGBl. 540), as amended, and other inland waters suitable for and intended for navigation, with the exception of
1.
of the Maritime Routes according to § 1 paragraph 1 of the Maritime Routes Order in the version of the Notice of 22 March October 1998 (BGBl. 3209; 1999 I p. 193), which was last amended by Article 1 of the Regulation of 7 June 1999. April 2010 (BGBl. 399), as amended,
2.
of the Ems and the Leda within the limits laid down in Article 1 (1), first sentence, point 2 of the Regulation on the introduction of the ship order Emsmündung of 8. August 1989 (BGBl. 1583), which was last amended by Article 3 (17) of the Regulation of 19 December 2008. December 2008 (BGBl. I p. 2868; 2010 I p. 380), as amended, and
3.
of the Elbe from km 607.5 to km 639 and the Hamburg Port within the limits set out in § 1 (2) of the Port Traffic and Shipping Act of 3. July 1979 (Hamburgisches Gesetz-und prescription-sheet Part I, page 177), which was last amended by Article 4 of the Law of 6. (7) The use of non-taxable energy products in aircraft for the aeronautical sector, was amended.
(7) The use of non-taxable energy products in aircraft for aviation with The exception of private non-commercial aviation and watercraft for shipping other than private non-commercial shipping shall be permitted subject to § 61 only if it is exclusively for tax-free purposes in accordance with § 27 of the Law shall be used.(8) The use of tax-free energy products in the cases provided for in Article 27 (2) (2) and (3) and (3) of the Act shall only be permitted if the energy products are used in maintenance, development and manufacturing operations carried out by the Aviation-Federal Office of the Federal Republic of Germany, the competent European Aviation Safety Agency, or the Federal Office of Defence Technology and Procurement have been approved. Non-official table of contents

§ 61 Taxation of energy products in watercraft

(1) holders of authorisations to use tax-free use of Energy products according to § 27 (1) of the Law may be used for energy products under the control of the applicable tax rate of § 2 of the law
1.
used in watercraft that is temporarily used as a residential ship, a hotel ship, or for similar purposes,
2.
to drive working machines that are permanently mounted on a floating implement according to § 60, paragraph 1a, and independent of the drive motor due to its own motor of the floating implement.
The owner of the permit shall immediately notify the competent principal customs office of the use of the energy products for non-tax-free purposes. The Federal Ministry of Finance can set a time limit for the submission of the advertisement in the administrative procedure.(2) In justified exceptional cases, the main customs office may, upon request, allow holders of authorisations for the tax-free use of energy products in accordance with Article 27 (1) of the Act to use energy products under the control of the respective the applicable tax rate of § 2 of the law for non-tax-free purposes.(3) The tax shall be incurred in the cases referred to in paragraphs 1 and 2 with the use of energy products for non-tax-free purposes. Tax debtor is the holder of the permission.(4) The tax debtor has to make a tax return for energy products for which the tax has been incurred and to calculate the tax itself (tax declaration). The period for which the tax return is to be made, the time limit for the tax return and the date on which the tax is due shall be determined by the main customs office. If the indication referred to in the second sentence of paragraph 1 is not refunded or is not reimbursed in due time, the tax declaration shall be made immediately and the tax shall be due immediately.

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To § 31 of the law

name="BJNR175310006BJNE006301140 " />Non-official table of contents

§ 62 Registration of coal business

(1) Who wants to win or edit coal, has the application in accordance with § 31 (3) of the Act in writing at the main customs office before the opening of the holding.(2) In the notification must be stated: name, registered office (§ 23 para. 2 of the tax code), legal form, the tax number at the tax office and-if granted-the VAT identification number (§ 27a of the turnover tax act). The application must be accompanied by:
1.
a description of the profit and processing operations, stating the equipment used for storage and the loading points over which the coal leaves coal operation or is taken for self-consumption. The description shall be supplemented by a schematic representation, to the extent that this is necessary for its understanding,
2.
a list of the to-be-win or products to be processed, showing the characteristics of the tax and, where appropriate, by-products and waste,
3.
a presentation the determination of the quantity and the production accounting,
4.
of companies registered in the register of commercial, cooperative or association registers, a register excerpt According to the latest state of the art.
(3) At the request of the main customs office, the notifiable person has to provide further information if they appear necessary to secure the tax revenue or to control the tax. The main customs office may waive the information provided that the tax concerns are not affected thereby.(4) The main customs office confirms in writing the declaration of coal operation. Non-official table of contents

§ 63 Coal business establishment

The coal operation must be set up in such a way as to be responsible for the supervision of the coal operation. Officials can follow the course of the extraction and processing and the whereabials of the products in the holding. The main customs office may place special requirements which appear necessary in the interest of tax supervision. Non-official table of contents

§ 64 Obligations of the farmer

(1) The owner of the coal business has a Belegheft. The main customs office can make arrangements for this purpose.(2) The owner of the coal establishment shall keep records showing the relevant accounting period, indicating the characteristics of the tax:
1.
the amount of coal for which the tax was created in accordance with § 32 (1) sentence 1 No. 1 or No. 3 of the law ,
2.
the quantity of coal delivered untaxed to holders of a licence pursuant to section 31 (4) or (37) (1) of the law, stating the name and address of the consignee and its reference authorization,
3.
the quantity of coal untaxed or exported from the tax territory, giving the name and the coal Address of the consignee.
The records must be such that it is possible for a knowledgable third party within a reasonable period of time to establish the basis for taxation. The main customs office may require further records or special orders to keep records when it appears necessary to secure the tax revenue or to ensure tax supervision. It may allow simpler records to the extent that the control concerns are not affected thereby.(3) The main customs office may order an inventory. In this case, special arrangements shall be made.(4) The public officials responsible for tax supervision may, for tax purposes, take samples from coal for the investigation free of charge.(5) The owner of the coal business has the main customs office changes in the circumstances specified in section 62 (2), over-indebtedness, imminent or insolvency, payment cessation and the position of the application for the opening of a Insolvency proceedings shall be notified immediately in writing. Non-official table of contents

§ 65 Application for permission for coal companies and coal suppliers

(1) Who, as the owner of a coal operation, or as a Coal supply of coal untaxed, has the permission to apply in writing to the main customs office in accordance with § 31 (4) of the law.(2) The application shall indicate whether taxed coal is also traded, stored or used. The application shall be accompanied by the following:
1.
a description of the operating and storage rooms and of the premises in which they are to be submitted. 2
2.
2.
2.
2.
2.
2.
style="font-weight:normal; font-style:normal; text-decoration:none;"> a representation of the book's guide on the purchase and delivery of the coal,
3.
a representation of the
4.
of companies registered in the Register of Commerce, Cooperatives or Associations, a register of the latest version of the register Stand,
5.
where appropriate, the declaration of appointment of a representative pursuant to § 214 of the Tax Code or of an operating manager in accordance with § 62 of the Act, in which:
() The applicant shall, at the request of the principal customs office, provide further information if they appear necessary to secure the tax revenue or the supervision of the tax. The main customs office may waive the information provided that the tax concerns are not affected thereby. Non-official table of contents

§ 66 Granting and revocation of permission

(1) The main customs office shall give written permission in accordance with section 31 (4) of the Law and issue a certificate of permission as proof of eligibility. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the German Tax Code.(2) § 14 (2) to (5) shall apply in the event of the erasable of the permission. Non-official table of contents

§ 67 Obligations of the owner of the permit

(1) The holder of the permit has a Belegheft to lead. The main customs office can make arrangements for this purpose.(2) The holder of the authorisation shall keep records showing, for the respective accounting period, indicating the characteristics relevant to taxation:
1.
the amounts of untaxed and taxed coal,
2.
the amount of coal for which the tax was created in accordance with § 32 (1), first sentence, point 1 or point 2 of the law,
3.
the amount of the coal delivered untaxed to the holder of a licence pursuant to § 31 (4) or § 37 (1) of the law, stating the name and address of the consignee, and whose rights of reference,
4.
the quantity of coal spent or exported untaxed or exported from the tax territory, indicating the name and address of the coal Receiver,
5.
the amount of the tax to be reported and to be paid.
The records must be such that it is a knowledgable third party within a reasonable period of time, it is possible to establish the basis for taxation. The main customs office may require further records or special orders to keep records when it appears necessary to secure the tax revenue or to ensure tax supervision. It may allow simpler records to the extent that the control concerns are not affected thereby.(3) The main customs office may order an inventory. In this case, special arrangements shall be made.(4) Treated losses of untaxed coal exceeding the usual unavoidable losses shall be notified immediately to the principal customs office by the holder of the authorisation.(5) The public officials responsible for tax supervision may, for tax purposes, take samples from coal for the investigation free of charge.(6) The holder of the authorisation has the main customs office changes in the circumstances specified in section 65 (2), over-indebtedness, looming or insolvency, default of payment and the position of the application for the opening of insolvency proceedings to notify immediately in writing.(7) The holder of the authorisation shall immediately return the permit to the principal customs office if the permit is issued or the receipt of untaxed coal is stopped.(8) If the permit appears to be lost, the holder of the permission shall notify the principal customs office immediately. The main customs office shall issue a new permission certificate upon request, unless the permission has to be revoked. Non-official table of contents

§ 68 Reference and storage of untaxed coal

(1) The owner of the permit has untaxed coal in possession of the , shall immediately record in his records. With the seizure of possession, the coal is considered to be included in its operation.(2) The authorisation holder may store taxed and untaxed coal as a mixture. In this case, the mixture is treated as if the coal had been kept separate. Coal taken from the mixture shall be treated as originating from one of the mixed parts, depending on the choice of the holder. Non-official table of contents

§ 69 Delivery of untaxed coal

(1) If coal is untaxed to the holder of a permit pursuant to section 31 (4) or (§) In accordance with Article 37 (1) of the Act, the coal supplier has to prove the individual deliveries by means of operational shipping documents which contain the name and address of the consignee as well as the type, quantity and timing of the delivery.(2) The coal supplier shall immediately record the coal supplied in accordance with paragraph 1 in his records.(3) The coal supplier may only hand over untaxed coal to the holder of a licence pursuant to section 31 (4) or section 37 (1) of the law only if he or his authorised representative is entitled to a valid permit or at the latest when he is handed over to him. unless the delivery is effected on the basis of a general permit.(4) Where untaxed coal is transferred to another Member State, paragraphs 1 and 2 shall apply mutagenly.(5) If untaxed coal is exported to a third country, paragraphs 1 and 2 shall apply mutagenally with the proviso that the export shall be verified by a confirmation from the customs office of exit or by other appropriate documents. name="BJNR175310006BJNG002400000 " />

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To § 34 of the law

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§ 70 Placing of coal into the Tax territory

If coal from another Member State is transferred to the tax area, you will find application
1.
§ § 38 and 40 in cases in which § 15 of the Law applies in accordance with § 34 of the Act,
2.
§ 42 in cases in which § 18 of the Law applies in accordance with § 34 of the Act.

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To § 35 of the law

unofficial table of contents

§ 71 imports of coal

(1) coal from third countries and third countries is in the cases of § 35 of the law in conjunction with § 19b (3) of the law according to the To declare customs legislation with the characteristics relevant to taxation. The declaration of tax shall be lodged in the customs declaration or in the form of a pre-written form.(2) If coal is to be transported to the holding of the holder of a permit pursuant to Article 31 (4) or Article 37 (1) of the Law, following the release for free circulation, this shall be requested in writing with the customs declaration. To the extent that permission is not generally granted, the application is to be attached to the permission certificate.

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To § 37 of the law

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§ 72 Application for permission to use as a coal user

(1) Who wants to use coal tax-free, has the permission in accordance with § 37 paragraph 1 of the law, insofar as they do not is generally granted (§ 74), to apply in writing to the main customs office.(2) The application shall indicate the purpose for which it is intended and whether taxed coal is stored or used. The application shall be accompanied by the following:
1.
a description of the operating and storage rooms and of the premises in which they are to be submitted. 2.
2.
2.
2.
2.
2.
< dd, connected or adjacent to them, and in two-fold copy a plan of the plant in which the facilities for the storage of tax-free coal are. style="font-weight:normal; font-style:normal; text-decoration:none;"> a declaration of operations that describes the use of coal exactly,
2a.
a description of the the economic activities of the company in accordance with the officially prescribed form if, in the case of § 37 (2), first sentence, point 4 of the Act, coal is to be used tax-free for processes and proceedings pursuant to Section 51 (1) (1) of the Act; the description must enable the main customs office to assign the company to the manufacturing industry; the relevant period of time for the association of the enterprise to the manufacturing industry is determined in accordance with Article 15 (3), first sentence, of the Current Tax Implementing Regulation,
3.
a representation of the accounting of the reference and use of tax-free coal,
4.
of companies registered in the trade, cooperative, or association register, an up-to-date register excerpt,
5.
where applicable, the declaration of the appointment of a representative pursuant to § 214 of the Tax Code or an operating manager according to § 62 of the law in which he/she has agreed to his/her consent
(3) The applicant shall, at the request of the main customs office, provide further information if they appear necessary to secure the tax revenue or the supervision of the tax. The main customs office may waive the information provided that the tax concerns are not affected thereby. Non-official table of contents

§ 73 Granting and revocation of permission

(1) The main customs office shall give written permission in accordance with section 37 (1) of the Law (formal individual permission) and issue a certificate of permission as proof of the eligibility of the reference. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the German Tax Code.(2) § 54 shall apply mutatily for the erasable of the permission.(3) Without prejudice to paragraph 2, the permission to use coal under the terms of section 37 (2) sentence 1 no. 4 in conjunction with Section 51 (1) (1) of the Act shall be revoked if the company is to be submitted annually pursuant to Section 75 (2a) of the Law. Description cannot be attributed to the manufacturing industry. If the holder of the permission does not submit the description in accordance with sentence 1 or does not submit it on time, the main customs office may revoke the permit directly.(4) If the permission is revoked in accordance with the first sentence of paragraph 3 or the second sentence of paragraph 3, the authorization shall apply as from 1 on the basis of the permission. In January of the calendar year in which the description according to Article 75 (2a) was to be presented, tax-free-related coal was used as contrary to the intended purpose (Section 37 (3) of the Act). By way of derogation from Section 37 (3) of the Act, the main customs office shall determine the time limit for the filing of the tax declaration and the date of the due date of the tax. Non-official table of contents

§ 74 General permission

The waiver of a formal individual permit shall be subject to the conditions laid down in Appendix 1 to this Regulation allowing the tax-free use of coal in general. Non-official table of contents

§ 75 Obligations of the permission holder

(1) The owner of the permit has a Belegheft to lead. The main customs office can make arrangements for this purpose.(2) The holder of the authorisation shall keep records showing, for the respective accounting period, indicating the characteristics relevant to taxation:
1.
the amount of tax-free coal, and
2.
the amount of tax-free used coal separately for the purpose of use,
3.
the quantity the coal for which the tax came into being in accordance with Article 37 (2) sentence 4 of the Act.
The records must be such that it is possible for a knowledgable third party within a reasonable period of time to check whether the coal has to be was used for the purpose stated in the permit. The main customs office may require further records or special orders to keep records when it appears necessary to secure the tax revenue or to ensure tax supervision. It may allow simpler recordings if the control concerns are not affected thereby.(2a) The holder of a permit for the tax-free use of coal pursuant to § 37 (2) sentence 1 no. 4 in conjunction with § 51 (1) (1) of the Act has the main customs office after the end of each calendar year up to the 31. A description of the economic activities referred to in Article 72 (2) (2a) for the previous calendar year shall be submitted again in March of the following calendar year.(3) The main customs office may order an inventory. In this case, special arrangements shall be made.(4) Treated losses of tax-free coal exceeding the usual unavoidable losses shall be notified immediately to the principal customs office by the holder of the permit.(5) The public officials responsible for tax supervision may, for tax purposes, take samples of coal free of charge and from products manufactured in a tax-free form for examination.(6) The holder of the authorisation shall immediately notify the principal customs office of any changes to the conditions specified in section 72 (2), first sentence, and 2, no. 1, 2 and 3 to 5, in writing. If the holder of the authorisation is taxing coal pursuant to Article 37 (2) sentences 3 to 6 of the Act, he shall also have the principal customs office overindebtedness, imminent or insolvency, the cessation of payment and the position of the application for the opening of a Insolvency proceedings shall be notified immediately in writing.(7) The holder of the authorisation shall immediately return the permit to the principal customs office if the permit is obtained or the use of tax-free coal is discontinued.(8) If the permit appears to be lost, the holder of the permission shall notify the principal customs office immediately. The main customs office shall issue a new permission certificate upon request, unless the permission has to be revoked.(9) Paragraphs 1 to 3 and 6 to 8 shall not apply to the holder of a general permit. The main customs office responsible may, however, order surveillance measures if they appear necessary to ensure the security of the tax concerns. In particular, it may order that
1.
the owner of the general permit on the reference and the The use of the tax-free coal records records and presents them to the main customs office,
2.
the inventories are to be included.
Non-official table of contents

§ 76 Reference and storage of tax-free coal

(1) The permission holder has tax-free coal which he has taken possession of. to record immediately in his records. With the seizure of possession, the coal is considered to be included in its operation.(2) The holder of the authorisation may store tax-free and tax-free coal as a mixture. In this case, the mixture is treated as if the coal had been kept separate. Coal taken from the mixture shall be treated as originating from one of the mixed parts, depending on the choice of the holder.(3) The holder of the authorisation may only supply tax-free coal to third parties in justified exceptional cases if this has been authorised by the main customs office. Section 69 (1) and (2) shall apply mutatily.(4) Paragraphs 1 and 2 shall not apply to holders of a general permit. Non-official table of contents

§ 77 Own consumption

For parts of the coal operation in which coal is tax-free pursuant to § 37 para. 2 sentence 1 no. 2 of the law may be used to maintain the holding, § 59 shall apply.

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To § 38 of the law

A non-official table of contents

§ 78 Registration for suppliers, customers and recipients of natural gas

(1) The application in accordance with § 38 paragraph 3 of the Act is written for the To give the main customs office responsible for registration.(2) In the application, the following shall be stated: name, business or place of residence, legal form, in the case of an annual tax declaration, the expected annual tax liability, the tax number at the tax office and, if granted, the Sales tax identification number (§ 27a of the VAT Act). The application shall be accompanied by the following:
1.
a list of the premises in the tax area according to § 12 of the Levy Order,
2.
a representation of the menu determination and accounting,
3.
of Companies registered in the Register of Commerce, Cooperatives or Associations, a State-of-the-art register extract,
4.
, if necessary, a statement on the the appointment of a commissioner in accordance with § 214 of the Tax Code or of a company manager in accordance with § 62 (1) of the Act, in which he has declared his agreement.
(3) The registered person has more at the request of the principal customs office. Information to be given when they appear necessary to secure the tax revenue or to ensure tax supervision. The main customs office may waive the information provided that the tax concerns are not affected thereby.(4) The main customs office shall provide a written proof of the declaration of natural gas in writing. Non-official table of contents

§ 79 Obligations

(1) The regiost has to execute a Belegheft pursuant to Section 38 (3) of the Act. The main customs office can make arrangements for this purpose.(2) The notifiable person shall keep records showing the relevant characteristics of the respective assessment period, indicating the characteristics of the taxable person:
1.
with suppliers the amount of untaxed natural gas,
2.
in the case of suppliers the quantity of natural gas delivered, for which the supplier is liable in accordance with § 38 para. 2 no. 1 of the law, separately according to the different tax rates of § 2 of the law,
3.
the amount of natural gas for which the debtor is liable to be liable in accordance with § 38 (2) (2) of the Act, separately according to the different Tax rates of § 2 of the law,
4.
in the case of § 39 paragraph 6 of the law, the quantities and tax amounts specified therein,
5.
with suppliers the amount of untaxed natural gas, giving the name or company and address of the recipient,
6.
the amount of the tax to be reported and to be paid.
The records must be such that a knowledgable third party within a reasonable period of time it is possible to establish the basis for taxation. The main customs office may require further records or special orders to keep records when it appears necessary to secure the tax revenue or to ensure tax supervision. It may allow simpler recordings if the control concerns are not affected thereby.(3) The applicant has to change the circumstances specified in section 78 (2) as well as over-indebtedness, imminent or insolvency, the cessation of payment and the position of the application for the opening of an application to the principal customs office. Insolvency proceedings must be notified immediately in writing, unless the main customs office is not required to do so.

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To § 39 of the law

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§ 80 advance payments

(1) The advance payments are set by means of advance payment notification. If the tax has been incurred only in part of the penultimate year preceding the year of assessment, the tax actually incurred shall be converted into an annual tax liability. If the tax is for the first time in the preceding or current calendar year or has not yet been created, the expected annual tax liability shall be decisive.(2) The main customs office may, upon request in determining the amount of advance payments, take into account the tax relief to be granted to the debtor in the same period, provided that the tax concerns are not endangered. A tax relief can only be taken into account in the case of the
1.
§ 51 paragraph 1 Number 1 of the law
a)
the relevant time period for the assignment of the company to the Manufacturing industry according to § 15 (3) sentence 1 of the Electricity Tax Implementing Regulation and
b)
the required description of the the economic activities and the declaration of establishment have already been submitted by the applicant;
2.
§ 53 of the Act, which pursuant to § 99 (3) have already been submitted by the applicant;
3.
§ 53a of the law
a)
the documents required pursuant to § 99a paragraph 3 have already been submitted by the applicant and
b)
the requirements of § § 99b and 99c are fulfilled;
4.
§ 53b of the Law
a)
the documents required pursuant to § 99d paragraph 4 have already been submitted by the applicant and
b)
in the case of § 53b (1) in conjunction with paragraph 3 of the law, the relevant period for the assignment of the enterprise to the Manufacturing industry or agriculture and forestry pursuant to Article 15 (3) sentence 1 of the Electricity Tax Implementing Regulation as well as the description of the economic activities required pursuant to Section 99d (5) has already been submitted ;
5.
§ 54 of the law
a)
the authoritative period for the association of the enterprise to the manufacturing industry or the agriculture and forestry sector in accordance with § 15 paragraph 3 sentence 1 of the Electricity tax implementing regulation determined and
b)
the description of the economic activities required pursuant to § 100 (3) already submitted by the applicant
6.
§ 55 of the law
a)
The authoritative period for the company's assignment to the manufacturing industry is determined in accordance with § 15 (3) sentence 1 of the Electricity Tax Implementing Regulation,
b)
the description of the economic activities required pursuant to § 101, paragraph 4, in conjunction with § 100, paragraph 3, has already been submitted by the applicant,
c)
the applicant has already provided the proof required pursuant to § 55 (4), first sentence, point 1 or paragraph 5 of the law,
d)
the Federal Government's announcement according to § 55 (4), first sentence, point 2 (b) of the law, has already been published and
e)
the self-declaration required under § 101 (4) sentence 2 has already been submitted.
(3) The amount of the monthly advances is not more than 200 euros,

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To § 40 of the law

unofficial table of contents

§ 81 non-wired transfer

If natural gas is not transferred to the tax territory from another Member State, it will find that it is not Application
1.
§ § 38 and 40 in cases in which § 15 of the law according to § 40 of the law makes sense according to ,
2.
§ 42 in cases in which § 18 of the Act makes sense in accordance with § 40 of the Act.

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To § 41 of the Law

Non-official table of contents

§ 82 Non-wired imports

Natural gas from third countries and third countries is included in the To declare, in connection with Section 19b (3) of the Law, the provisions of Section 41 (1) of the Act, in accordance with the customs legislation, with the characteristics relevant to taxation. The tax return is to be made in the customs declaration or in the form of an officially prescribed form.

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To § 44 of the law

unofficial table of contents

§ 83 request for permission to use natural gas or as a natural gas distributor

(1) permission to use as a user pursuant to § 44 (1) sentence 2 of the law and the permission According to § 44 (1) sentence 3 of the Act, insofar as they are not generally granted (Section 84a), the main customs office responsible for the user or the distributor is to apply for the distribution.(2) The application shall indicate: name, business or place of residence, legal form, the tax number at the tax office and-if granted-the VAT identification number (§ 27a of the VAT Act). The application shall be accompanied by the following:
1.
in the case of a tax-free use or a tax-free distribution of liquefied natural gas a description of the operating and storage rooms and of the rooms connected to them or adjacent to them, as well as in two copies a plan of the plant in which the storage facility for the liquefied natural gas Natural gas is marked,
2.
a declaration of operation in which the use of natural gas is described in detail,
3.
a representation of the bookkeeping on the use or distribution of the tax-free natural gas,
4.
Companies registered in the Register of Commerce, Cooperatives or Associations, a State-of-the-art register extract,
5.
, if necessary, a statement on the the appointment of a commissioner in accordance with § 214 of the German Tax Code or of a company manager pursuant to § 62 (1) of the Act.
(3) The applicant shall provide further information at the request of the main customs office if it is to ensure the security of the Tax revenue or tax supervision is required. The main customs office may waive the information provided that the tax concerns are not affected thereby.(4) Anyone wishing to spend or export liquefied natural gas from the tax territory without tax has the permission in accordance with § 44 (1a) of the Law, insofar as it is not generally granted (§ 84a), in writing to the competent authority of the competent authority. Main customs office to be requested. Non-official table of contents

§ 84 Granting and deleting of permission

(1) The main customs office grants permission in accordance with § 44 (1) and (1a) of the Law in writing (formal individual permission) and shall issue a certificate of permission upon application as proof of eligibility for the reference. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the German Tax Code.(2) § 54 shall apply mutatily for the erasable of the permission. Non-official table of contents

§ 84a General permission

Waiving of a formal individual permit shall be made in accordance with the provisions of Appendix 1 to this Regulation allows the use of tax-free natural gas as well as the transfer and exportation of tax-free natural gas from the tax area in general. Non-official table of contents

§ 85 Obligations of the permission holder

(1) The owner of the permit has a Belegheft to lead. The main customs office can make arrangements for this purpose.(2) The holder of the authorisation shall keep records showing the following quantities, stating the characteristics of the taxation:
1.
the amount of tax-free natural gas,
2.
the amount of tax-free natural gas used and the exact purpose,
3.
the amount of liquefied natural gas released tax-free to the holder of a permit pursuant to Section 44 (1) of the Act, under Indication of the name and address of the recipient as well as its subscription rights, and
4.
the quantity of liquefied natural gas, which is tax-free from the tax area The record must be such that it is possible for a knowledgable third party within a reasonable period of time to verify that the records have been received by the recipient.
The records must be such that it is possible for a knowledgable third party to be informed within a reasonable period of time Natural gas has been used or delivered for the purpose specified in the permit. The main customs office may require further records or special orders to keep records when it appears necessary to secure the tax revenue or to ensure tax supervision. It may allow simpler recordings if the control concerns are not affected thereby.(3) The holder of the authorisation shall have to the competent main customs office up to the age of 15. To register the natural gas in February of each year, which it shall use in the previous calendar year
1.
as user for tax-free purposes pursuant to § 44 (2b) of the Act, or used for other tax-free purposes,
2.
as distributor to the one in Appendix 1 to this of the Regulation, which has been or
3.
has spent or exported from the tax territory as a user or distributor.
The main customs office may allow exceptions.(4) The owner of the permission shall notify the principal customs office of any changes to the conditions specified in § 83 (2) without delay, in so far as the main customs office does not dispense with it.(5) The holder of the authorisation shall immediately return the permit to the principal customs office if the permit is obtained or the use or distribution of tax-free natural gas is discontinued.(6) If the permit appears to be lost, the holder of the permission shall notify the principal customs office immediately. The main customs office shall issue a new permission certificate upon request, unless the permission has to be revoked.(7) § 56 (1) and (6) to (9) shall apply in respect of the tax-free use and the tax-free distribution of liquefied natural gas.(8) Paragraphs 1 to 6 and 56 (1), (6) and (7), respectively in conjunction with paragraph 7, shall not apply to the holder of a general permit (§ 84a). The main customs office responsible may, however, order surveillance measures if they appear necessary to ensure the security of the tax concerns. In particular, it may order that
1.
the owner of the general permit on the reference, the levy and the use of the natural gas records, and records the main customs office and
2.
to determine the inventory of liquefied natural gas officially
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§ 86 self-consumption

For the parts of the gas extraction operation (section 44 (3) of the law), in which natural gas In accordance with § 44 (2) of the Act, § 59 of the Act applies.

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To § 46 of the Law

A non-official table of contents

§ 87 Tax relief on tax return

(1) The tax relief according to § 46 of the law is, except in the cases of § 46 (2) (2) 2 of the law to apply to the main customs office responsible for the applicant with an application for an officially prescribed form for all energy products which have been transferred from the tax territory within a discharge section, or have been executed. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been transferred or exported from the tax territory, shall be placed at the main customs office. If the tax is fixed only after the energy products have been imported or exported, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar quarter, one calendar half-year, or one calendar year, after the applicant has been elected. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(3) In the case of Section 46 (1), first sentence, point 1 of the Act, in conjunction with Section 46 (2) (2) of the Act, the tax relief shall be charged to the main customs office responsible for the applicant with an application for an officially prescribed form for the application of to apply for energy products which are to be transferred or exported from the tax territory. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself.(4) In the case of § 46 (1), first sentence, point 1 of the Law, the application shall be accompanied by the law of the tax proof pursuant to Section 46 (2) (1) of the Law or an official confirmation pursuant to Section 46 (2) (2) (c) or (2a) of the Law -to be followed. In the cases of Section 46 (1), first sentence, points 2, 3 and 4 of the Act, the applicant has to prove the transfer or exportation by means of clear, verifiable documents.

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Law

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§ 88 Tax relief on admission to tax warehouses

(1) The tax relief pursuant to § 47 (1) Point 1 of the Act must be applied to the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products, which are included in the tax warehouse within a discharge section. . In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been included in the tax warehouse, shall be placed at the main customs office. If the tax is fixed only after the energy products have been added to the tax warehouse, the tax relief shall be granted by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar month. The main customs office may, on request, allow for a longer period of time, but not more than one calendar year, in the form of a discharge section, and may also immediately grant tax relief in individual cases.(3) At the request of the main customs office, the person entitled to discharge shall keep special records of the individual quantities of taxed, unused energy products which are included in the tax warehouse. Non-official table of contents

§ 89 Tax relief for hydrocarbon shares

(1) The tax relief pursuant to § 47 (1) (2) of the Act is applicable to to apply to the main customs office responsible for the applicant, with a notification in accordance with officially prescribed form, for any mixture used within a discharge section or from which, within a discharge section, Energy products have been manufactured in accordance with § 4 of the Act. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the mixtures were used or produced energy products in the meaning of Article 4 of the Law, at the main customs office. By way of derogation from the third sentence, the tax relief shall be granted only after the mixtures have been used or energy products have been produced in accordance with Article 4 of the Act, after the application has been made of the mixtures, if the application is not at the latest by 31. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar month. The main customs office may, on request, allow for a longer period of time, but not more than one calendar year, in the form of a discharge section, and may also immediately grant tax relief in individual cases.(3) The applicant shall provide a bookable proof of which the following information must be obtained for the discharge section:
1.
in the case of Section 47 (1) (2) (a) of the Law, the type, quantity and origin of the mixtures used for the purposes stated therein
2.
in the case of § 47 (1) (2) (b) of the Act the nature, quantity and origin of the mixtures from which energy products have been produced in the sense of § 4 of the Law, and the nature and quantity of the energy products produced from the mixtures.
(4) The Federal Ministry of Finance may, for tax simplification in the administrative system, make flat rates for the substances contained in the gaseous mixtures. Set hydrocarbon fractions. Non-official table of contents

§ 90 Tax relief for tax-free purposes

(1) The tax relief pursuant to § 47 (1) (3) and (4) of the law is to apply to the main customs office responsible for the applicant, with an application for an officially prescribed form, for all energy products which have been used within a discharge section. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used, shall be placed at the main customs office. If the tax is fixed only after the energy products have been used, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar quarter, one calendar half-year, or one calendar year, after the applicant has been elected. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(3) In the case of a first application, the application shall be accompanied by a declaration of operation in which the use of the energy products is accurately described. Further applications must be accompanied by a declaration of operations only if changes have been made to the declaration of establishment already before the main customs office. The applicant shall make the changes particularly marked.(4) The applicant shall provide a bookable proof of the nature, quantity, origin and precise intended use of the energy products for the discharge section. Non-official table of contents

§ 91 Tax relief for coal

(1) The tax relief pursuant to § 47 (1) (5) of the Act is the case for the Applicants must apply for an application for coal which has been entered or used in the coal operation within a discharge section, with an application for an officially prescribed form. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which coal is entered into coal operation or after it has been used, the main customs office shall be placed. By way of derogation from the third sentence, the tax relief shall be granted only after the coal has been added to or used in coal operations, if the application is not at the latest by 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar quarter, one calendar half-year, or one calendar year, after the applicant has been elected. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(3) In the case of the first application, the application shall be accompanied by a declaration of operation in the case of § 47 (1) (5) (b) of the Act, which describes the use of the coal in detail. Further applications must be accompanied by a declaration of operations only if changes have been made to the declaration of establishment already before the main customs office. The applicant shall make the changes particularly marked.(4) The applicant shall have a bookable proof of which must result for the discharge section:
1.
in the case of § 47 (1) (5) (a) of the Act the nature, quantity and origin of coal consumed in coal operation,
2.
in the case of § 47 (1) (5) (b) of the Act the type, quantity, origin and exact purpose of use of the coal.
A non-official table of contents

§ 91a Tax relief for natural gas at feed-in

(1) The tax relief pursuant to Section 47 (1) point 6 of the Act is the competent authority for the applicant. The main customs office shall apply for an application for an officially prescribed form for natural gas which has been fed into a line network for untaxed natural gas within a discharge section. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the natural gas has been fed into a line network for untaxed natural gas, shall be placed at the main customs office. By way of derogation from the third sentence, the tax relief shall be granted only after the natural gas has been fed into a line network for untaxed natural gas, if the application is not at the latest by 31. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar quarter, one calendar half-year, or one calendar year, after the applicant has been elected. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(3) The applicant shall provide a bookable proof from which the origin and the quantities of the taxed natural gas must be obtained for the discharge section.

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To § 48 of the Law

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§ 92 Tax relief for flushing operations and accidental mixing

(1) Consent Flushing operations within the meaning of section 48 (1) sentence 1 (1) of the Act are the admixtures of light heating oil and gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature, approved by the main customs office in accordance with Article 49 (1).(2) The tax relief pursuant to § 48 of the Act shall apply to the main customs office responsible for the applicant with an application in accordance with officially prescribed form, and in the case of the tax relief for approved flushing operations, all The flushing operations of a relief section are to be combined in one application. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application for mixtures which have been incurred in the course of the purging operations has been approved by the end of the period up to 31 December 2008. December of the year following the calendar year in which the energy products have been mixed and for mixtures which have been inadvertd inadverttily, the main customs office shall be placed immediately after the mixture has been mixed. By way of derogation from the third sentence, the tax shall be fixed only after the mixture has been mixed with mixtures which have been obtained in the case of approved rinsing operations or after mixtures which have been inadvertently produced have been determined. Tax relief shall be granted if the application is submitted at the latest by 31. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(3) In the case of tax relief for approved flushing operations, the discharge section shall be a period of one calendar quarter, one calendar half-year or one calendar year, at the request of the applicant. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(4) The application shall be accompanied by documents relating to the taxation and origin of the mixed shares.

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To § 49 of the law

unofficial table of contents

§ 93 tax relief for energy products used for heating or in beneficiary plants

(1) The tax relief under § 49 of the law is the case for apply for all energy products used or delivered within a discharge section to the main customs office responsible for the application, with an application for an officially prescribed form. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used or delivered, shall be placed at the main customs office. If the tax is fixed only after the energy products have been used or delivered, the tax relief shall be granted by way of derogation from the third sentence, if the application is not later than 31. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar quarter, one calendar half-year, or one calendar year, after the applicant has been elected. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(3) The applicant shall provide a bookable proof of which must result for the discharge section:
1.
in the case of § 49 paragraph 1 of the law the quantity, origin and exact intended use of the gas oils,
2.
in the case of § 49 paragraph 2 of the law the quantity and origin of the liquefied gases,
3.
in the case of § 49 (a) the quantity, the origin and the precise use of the energy products.
(3a) Energy products for which a tax relief is granted in accordance with Article 49 of the Act shall be considered as energy products which, in accordance with Article 2 (2) of the Law 3 of the law have been taxed.(4) § 107 (2) applies in the case of Section 49 (2) of the Law.

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To § 50 of the law

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§ 94 tax relief for biofuels

(1) The tax relief according to § 50 of the law is the main customs office responsible for the applicant with a To apply for an officially prescribed form in duplicate for all energy products for which the tax relief claim has been made within a discharge section. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief, to calculate the tax relief itself and to declare that the biofuels for which discharge is requested shall not be the subject of the Fulfilment of an obligation pursuant to § 37a (1) sentence 1 and 2 in conjunction with Section 37a (3) of the Federal Immission Protection Act in the version of the notice of 26. September 2002 (BGBl. 3830), as last amended by Article 3 of the Law of 1. March 2011 (BGBl. 282), as amended, shall be used in the current version. In the calculation of the tax relief for each discharge section for the biofuels referred to in § 50 (1), first sentence, No. 1 or No. 2 of the Act, the minimum parts specified in § 37a (3) sentence 3 of the Federal Immission Protection Act are based on the to the quantity of biofuel, to be taken into account in a reduced manner. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the tax relief claim has arisen, shall be placed at the main customs office.(2) The discharge section shall be a period of one calendar month. The main customs office may, on request, allow for a longer period of time, but not more than one calendar year, in the form of a discharge section, and may also immediately grant tax relief in individual cases.(3) The applicant shall be responsible for ensuring biofuel property and in addition to demonstrating the nature and quantity of the biofuel. Proof shall be provided by a manufacturer ' s declaration or with the consent of the principal customs office in other appropriate form, and shall be presented on request at the request of the manufacturer. In addition, at the request of the main customs office, it shall take samples to examine them for the standard parameters apparent from Appendix 1a to this Regulation and to obtain the relevant analysis certificates or test results for the main customs office. . Where there are certificates of analysis or results of investigation which are required under other legal provisions, they may be recognised.(4) At the request of the main customs office, the discharge authority shall keep special records of the individual quantities of biofuels for which a tax relief is requested.(5) The tax relief pursuant to § 50 of the Act may be repaid. The repayment of the tax relief pursuant to § 50 of the Act is up to 1. To register in duplicate in April of the year following the date of tax collection, in duplicate, and to be paid immediately after registration.

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To § 51 of the law

unofficial table of contents

§ 95 tax relief for certain processes and procedures

(1) The tax relief pursuant to § 51 of the law in the case of the main customs office responsible for the applicant, to apply for all energy products which have been used within a discharge section, by means of a notification in accordance with officially prescribed form. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used, shall be placed at the main customs office. If the tax is fixed only after the energy products have been used, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section for applications for a tax relief pursuant to section 51 (1) (1) of the Act is the calendar year. By way of derogation from the first sentence of the first sentence of Article 15 (3) of the Electricity Tax Implementing Regulation, the relevant period for the allocation of the enterprise to the production industry shall be determined by the calendar quarter or the Choose a calendar half-year as a discharge section. In the case of the second sentence, the main customs office may, on request, also allow a period of one calendar month to be a discharge section or, in individual cases, grant the tax relief immediately.(2a) The discharge section for applications for tax relief pursuant to Section 51 (1) (2) of the Act shall be a period of one calendar quarter, one calendar half-year or one calendar year, at the choice of the applicant. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(3) The application shall be accompanied by the following:
1.
in the case of Section 51 (1) (1) of the Act, a description of the the economic activities of the applicant in the relevant period, in accordance with the officially prescribed form, unless the description is already before the main customs office for the relevant period; the description must be the main customs office make it possible to check whether the energy products have been used by a manufacturing company,
2.
when the application is first submitted Declaration of operations, in which the use of energy products is described in detail.
Further applications must be accompanied by a declaration of operations only if changes are made to the declaration of establishment already before the main customs office. have resulted. The applicant shall make the changes particularly marked.(4) The applicant shall provide a bookable proof of the nature, quantity, origin and exact intended use of the energy products for the discharge section.

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To § 52 of the law

unofficial table of contents

§ 96 tax relief for shipping

(1) By way of derogation from § 52 (1) sentence 2 of the Act shall also grant a tax relief to non-labelled energy products of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature if the vessel is used for tax-free purposes in accordance with Article 27 (1) No 1 or No 2 of the Act, or for non-tax-free purposes, or where it is made credible that refuelling was inevitable and that energy products of subheadings 2710 19 41 to 2710 19, duly marked, are 49 of the Combined Nomenclature were not available in the short term.(2) The tax relief provided for in Article 52 of the Law on Energy Products used in watercraft shall be subject to the main customs office responsible for the applicant, subject to an officially prescribed form, for all energy products. which have been used within a discharge section. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used, shall be placed at the main customs office. If the tax is fixed only after the energy products have been used, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(3) The discharge section shall be a period of one calendar quarter, one calendar half-year or one calendar year, at the choice of the applicant. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(4) The application shall be accompanied by the following:
1.
for each watercraft, a book with the following information: Information:
a)
day and type of ride,
b)
departure and destination harbor, additional landing places,
c)
Duration and, if necessary, operating hours of the Drive motor and auxiliary units,
d)
If necessary, the type and quantity of energy products outside the tax area,
e)
The type and quantity of energy products used in the tax area and used in the tax area
2.
evidence that the watercraft has been used for the purposes specified in § 27 para. 1 of the law,
3.
Documents on the taxation of energy products.
The main customs office responsible may, upon request, exempt from the obligations set out in sentence 1, provided that the Tax concerns are not affected thereby.(5) Where taxed energy products are obtained for the manufacture or maintenance of watercraft, the main customs office responsible may authorise other than the evidence referred to in paragraph 4, if the tax concerns are shall not be affected. The second sentence of paragraph 4 shall apply mutatily. Non-official table of contents

§ 97 Tax relief for aviation

(1) The tax relief pursuant to § 52 of the Energy Products Act, which is to be found in the have been used for the purposes specified in Section 27 (2) or (3) of the Act, the main customs office responsible for the applicant shall be notified in accordance with an officially prescribed form for all within a discharge section energy products used. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used, shall be placed at the main customs office. If the tax is fixed only after the energy products have been used, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar quarter, one calendar half-year, or one calendar year, after the applicant has been elected. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(3) In the case of Section 27 (2) of the Law, the application shall be accompanied by the following:
1.
the second sentence of § 52 (2), second sentence, No. 4 Points (a), (c) and (d),
2.
for each aircraft, with the following information:
a)
day and type of flight,
b)
start and destination airfield, port of call,
c)
flight time,
d)
Type and quantity of inherited and consumed energy products
3.
evidence that the Aircraft used for the purposes specified in Section 27 (2) of the Law,
4.
Documents on the taxation of energy products.
The competent authority The main customs office may, upon request, exempt from the obligations laid down in the first sentence, in so far as the tax concerns are not affected thereby.(4) Where taxed energy products are related to the development and manufacture of aircraft or in the context of the maintenance of aircraft by the establishments referred to in Article 60 (8), the competent main customs office may be other than: The evidence referred to in paragraph 3 shall be subject to the procedure provided for in paragraph 3 if the tax concerns are not affected thereby. In addition, the authorisation referred to in Article 52 (2), second sentence, no. 5 shall be submitted. The second sentence of paragraph 3 applies mutatily.

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To the § § 53 to 53b of the law

Table of contents

§ 98 Tax relief for power generation and coupled generation of power and heat, general information

(1) For the determination of the amount of unloadable quantities, the electricity generation or the coupled generation of electricity are energy products used in power and heat and the other fuels used and auxiliary energy. The main customs office responsible may, on request, allow other investigative methods if the tax concerns are not affected.(2) The energy products used for the production of steam are to be attributed to the steam extraction points corresponding to the amount of steam taken off and their share in total steam generation.

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Law

Non-official table of contents

§ 99 Tax relief for electricity generation

(1) The tax relief pursuant to § 53 of the Law shall apply to each plant (§ 9) in the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products which have been used within a discharge section . In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used, shall be made to the competent main customs office. If the tax is fixed only after the energy products have been used, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar quarter, one calendar half-year, or one calendar year, after the applicant has been elected. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(3) In the case of a first application, the application must be indicated for each installation or shall be accompanied by the application:
1.
the name and the address of the operator, as well as details of the initial entry into service,
2.
their location,
3.
the manufacturer, the type and the serial number,
4.
a technical description with the specification of the Average consumption per operating hour,
5.
Electrical nominal power and mechanical energy usage,
6.
a representation of the input of energy products and
7.
usage of the related energy products.
The main customs office may request further information and documents if this is necessary to secure the tax revenue or the tax supervision. In the case of installations in accordance with the third sentence of Article 9 (1) (3) or (9) (2), the information required pursuant to sentences 1 and 2 shall be provided for each cogeneration unit or unit of power generation belonging to the installation. The applicant shall inform the principal customs office of any changes to the conditions specified in sentences 1 to 3 with the next application.

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To § 53a of the law

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§ 99a Complete tax relief for the coupled generation of power and heat

(1) The tax relief according to § 53a of the Law shall apply to each plant (§ 9) in the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products which have been used within a discharge section . In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used, shall be made to the competent main customs office. If the tax is fixed only after the energy products have been used, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar quarter, one calendar half-year, or one calendar year, after the applicant has been elected. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately. If the calendar year is chosen as the discharge section, the annual utilisation rate of the installation shall be proven. If, on the other hand, a different discharge section is chosen, the relevant monthly utilisation rate shall be shown for each month of the discharge section.(3) In the case of a first application, the application must be indicated for each installation or shall be accompanied by the application:
1.
the name and the address of the operator, as well as details of the initial entry into service,
2.
their location,
3.
the manufacturer, the type and the serial number,
4.
electrical information Rated power,
5.
a technical description of the average consumption per operating hour,
6.
a description of the installed and operational devices for power and heat usage,
7.
a representation of the input of the energy products used,
8.
Asset Usage Count,
9.
Proof of High Efficiency according to § 99b,
10.
Discount deductions for the use of the main components according to § 7 of the Income Tax Act and
11.
Information on the use of the energy products.
The main customs office may request further information and documents if this is necessary to secure the tax revenue or to the Tax supervision is required. In the case of installations in accordance with the third sentence of Article 9 (1) (3) or (9) (2), the information required pursuant to sentences 1 and 2 shall be provided for each cogeneration unit or unit of power generation belonging to the installation. The applicant shall inform the main customs office of any changes to the conditions specified in sentences 1 to 3 in each case with the next application for a tax relief. Non-official table of contents

§ 99b Proof of high efficiency

(1) As evidence of high-efficiency, it is acknowledged:
1.
subject to sentence 2, an expert opinion that is based on the general recognised rules of the technology,
2.
for installations with an electrical nominal power of up to 50 kilowatts: a copy of the Federal Office of the Federal Office for Economy and export control on the ad referred to in point 2 (a) or (b) of the general order of 26. July 2012 to grant approval for small CHP plants with an electric power of up to 50 kilowatts (BAnz AT 06.08.2012 B2) or
3.
for installations with a electric rated power of 50 kilowatts up to two megawatts: a copy of the respective approval rating of the Federal Office for Economic Affairs and Export Control.
Compliance with the generally accepted rules of technology is presumed if the Expert opinions on the basis and on the calculation methods of Directive 2004 /8/EC of the European Parliament and of the Council of 11 June 2004 on the implementation of the European Parliament and Council Directive 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. 50; L 192, 29.5.2004, p. 34), as last amended by Directive 2012 /27/EU (OJ L 175, 5.7.2012, p. 1), as amended by the Commission Decision of 19 May 2012, as amended by the Commission Decision of 19 May 2012, as amended by the Commission Decision of 19 June 2012, 1 November 2008 laying down detailed guidelines for the implementation and application of Annex II to Directive 2004 /8/EC of the European Parliament and of the Council (OJ L 327, 22.12.2004, p. OJ L 338, 17.12.2008, p. The applicant may, in accordance with the requirements of Annex III to Directive 2004 /8/EC, provide evidence of high-efficiency, in particular by presenting the manufacturer's evidence, if the information provided by a knowledgable third party is appropriate This means that time can be traced and the tax issues will not be affected by this.(2) If, in the meaning of Section 53a (4) of the Act, the person entitled to discharge is not the holder of a proof referred to in paragraph 1, he shall, in addition to the proof referred to in paragraph 1, make a declaration that the technical evidence underlying the proof of proof shall be: Parameters have not been changed. The principal customs office may require the holder of the proof referred to in paragraph 1 to provide the information necessary for the examination of the high-efficiency of the installation. Non-tampering table of contents

§ 99c Operating lifetime

(1) The operating life of the main components of an asset Pursuant to Section 53a (2) of the Act, the tax audit of tax audits shall be carried out on a regular basis in accordance with § § 193 et seq. the tax order in respect of the enforcement of § 7 of the Income Tax Act in the form of depreciation tables for certain fixed assets (AfA tables). These are regularly updated by the Federal Ministry of Finance and are published in the Federal Tax Sheet Part I as well as on the Internet pages of the Federal Ministry of Finance (www.bundesfinanzministerium.de). If, exceptionally, the tax office establishes a period of use that deviates from the AfA tables, it should be based on the fact that the financial office is based. The tax relief is only granted to the extent and only for those calendar months for which a discontinuation for wear according to § 7 of the Income Tax Act can be used. If the owner of the plant is changed, the sentences 1 to 4 shall apply mutaficily.(2) In accordance with § 7 of the Income Tax Act, the person responsible for relieving the relief shall not be responsible for the installation (§ 9) himself and in his own name, he shall provide proof of the extent to which the conditions laid down in paragraph 1 are fulfilled. The main customs office responsible may request the information required for the examination of the removal of waste (AfA) of the plant from the person who writes the plant.(3) The provisions of paragraphs 1 and 2 shall apply in accordance with the provisions of Section 7 of the Income Tax Act.(4) The costs of re-erection of the installation within the meaning of Article 53a (2), third sentence, of the Act shall be calculated on the basis of market prices which are common at the time of renewal of the main components of the whole installation. In this case, the costs of an extension (§ 9) are the same as the costs of renewing the main components of the plant.(5) discharge shall only be granted to the extent that the energy products used have been used within the cogeneration process. No tax relief is granted for energy products used in the technical facilities referred to in Article 3 (4) sentence 2 of the Act.

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To § 53b of the law

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§ 99d Parents of tax relief for coupled generation of power and heat

(1) Tax relief in accordance with § 53b of the Act, the main customs office responsible for the applicant must apply for all energy products within a discharge section of the main customs office responsible for the applicant, with an application for an officially prescribed form have been used. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used, shall be made to the competent main customs office. If the tax is fixed only after the energy products have been used, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section in the case of § 53b (1) of the Act in conjunction with Section 53b (2) of the Act and in the case of Section 53b (4) of the Act is a period of one calendar quarter, one calendar half-year, at the choice of the applicant. or a calendar year. The main customs office may, on request, allow a period of one calendar month as the discharge section. If the calendar year is chosen as the discharge section, the annual utilisation rate shall be proven. If, on the other hand, a different discharge section is chosen, the relevant monthly utilisation rate shall be shown for each month of the discharge section.(3) The discharge section in the case of Section 53b (1) of the Act in conjunction with Section 53b (3) of the Act is the calendar year. By way of derogation from the first sentence of the first sentence of the first sentence of Article 15 (3) of the Electricity Tax Implementing Regulation, the relevant period for the assignment of an enterprise to the manufacturing or agricultural and forestry industries shall be determined by the Select the calendar quarter or the calendar half-year as the relief section. In the case of the second sentence, the main customs office may also allow a period of one calendar month to be considered as a discharge section on request. If the calendar year is chosen as the discharge section, the annual utilisation rate shall be proven. If, on the other hand, a different discharge section is chosen, the relevant monthly utilisation rate shall be shown for each month of the discharge section.(4) In the case of a first application pursuant to Section 53b (1) and (4) of the Act, the application shall be indicated for each installation or shall be accompanied by the application:
1.
the name and address of the operator as well as details of the initial startup,
2.
Location,
3.
the manufacturer, the type, and the serial number,
4.
Electrical information Rated power,
5.
a technical description of the average consumption per operating hour,
6.
a description of the installed and operational devices for power and heat usage,
7.
a representation of the input of the energy products used,
8.
Calculation of utilization of the plant and
9.
Information on the use of the related energy products.
The main customs office may request further information and documents, if this is necessary to secure the tax revenue or to ensure tax supervision. In the case of installations in accordance with the third sentence of Article 9 (1) (3) or (9) (2), the information required pursuant to sentences 1 and 2 shall be provided for each cogeneration unit or unit of power generation belonging to the installation. The applicant shall inform the principal customs office of any changes to the conditions specified in sentences 1 to 3 with the next application.(5) In the event of a tax relief pursuant to Section 53b (1) of the Act in conjunction with Section 53b (3) of the Act, the applicant shall submit to the application a description of the economic activities for the relevant period in accordance with the officially prescribed period of time. shall be accompanied by form, unless the description is already before the main customs office for the relevant period. The description must allow the main customs office to check whether the energy products have been used by a company of the manufacturing industry or the agriculture and forestry sector in the sense of Section 53b (3) of the Act.(6) discharge shall only be granted to the extent that the energy products used have been used within the cogeneration process. No tax relief shall be granted for energy products used in the technical facilities referred to in Article 3 (4), second sentence, of the Act.

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To § 54 of the law

Non-official table of contents

§ 100 Corporate tax relief

(1) The tax relief under § 54 of the law is the case for the applicant the main customs office responsible for filing an application for all energy products which have been used within a discharge section, subject to an officially prescribed form. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used, shall be placed at the main customs office. If the tax is fixed only after the energy products have been used, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be the calendar year. By way of derogation from the first sentence of the first sentence of the first sentence of Article 15 (3) of the Electricity Tax Implementing Regulation, the relevant period for the assignment of an enterprise to the manufacturing or agricultural and forestry industries shall be determined by the Select the calendar quarter or the calendar half-year as the relief section. In the case of sentence 2, the main customs office may also allow the calendar month as a discharge section on request. However, in the cases of sentences 2 and 3, a tax relief shall be granted only if the amount of the relief already exceeds the amount in accordance with Article 54 (3) of the Act in the first discharge section of each calendar year.(3) The applicant shall attach to the application a description of its economic activities in the relevant period in accordance with Article 15 (3) of the Electricity Tax Implementing Regulation, in accordance with officially prescribed form, unless the description is given in the description. is already before the main customs office. The description must allow the main customs office to check whether the energy products have been used by a company within the meaning of Section 2 (3) or (5) of the Electricity Tax Act.(4) An estimate of the quantities of heat used in each case or by another undertaking (section 100a) of the manufacturing or agricultural and forestry industries and of the energy products consumed for the production of the heat shall be permitted, as far as
1.
a precise determination of the quantities would be possible only with an undue effort and
2.
the estimation is made in accordance with generally accepted rules of technology and can be checked and traceable at any time for non-expert third parties.
(5) The applicant shall have a bookable proof of which must be obtained for the respective discharge section:
1.
the type, quantity, origin, and exact purpose of the used energy products,
2.
to the extent that the generated heat has been used by another company of the manufacturing industry or the agriculture and forestry industry (§ 100a):
a)
the name and address of this other company as well as
b)
the amount of heat used by this other company, as well as the amount of heat consumed in each case for the production of the heat. Energy products.
unofficial table of contents

§ 100a Use of heat by other companies

(1) As far as a Tax relief for the production of heat, which has been used by another company in the manufacturing industry or the agriculture and forestry sector, in the sense of § 2 (3) or (5) of the Electricity Tax Act, shall be subject to the following: Add the application in accordance with § 100, paragraph 1:
1.
for each of the other companies that use the heat the manufacturing industry or the agriculture and forestry industry, a self-declaration of this other undertaking in accordance with paragraph 2 and
2.
a list in which the The
of a self-declaration in accordance with the first sentence of the first subparagraph shall not be required if it is to be submitted to the competent main customs office for the calendar year, for the purposes of: that the tax relief is being requested, is already in place.(2) The self-declaration shall be submitted in accordance with the second and third sentences in accordance with the officially prescribed form. In this context, the other undertaking of the manufacturing sector or the agriculture and forestry sector shall, in particular, describe its economic activities in the relevant period. The second sentence of Article 100 (3) shall apply accordingly. The description of the economic activities shall be waived if the main customs office responsible for the other undertaking of the producer or the agricultural and forestry sector has a description of the economic activities carried out for the the relevant period is already available. The self-declaration shall be deemed to be a tax declaration in the sense of the tax system.(3) The applicant shall be able to confirm the quantities of heat used by another company in the manufacturing industry or the agriculture and forestry sector. To the extent that the amount of heat in each case has been fully used by another company in the manufacturing industry or the agriculture and forestry sector, a confirmation from the other company shall be sufficient for the full use of the product. of the heat without specifying the quantity. The full or partial use by another company of the manufacturing industry or the agriculture and forestry sector must be clearly and easily verifiable from the evidence available to the applicant. The applicant shall accept the confirmations for his/her tax records.(4) Any person issuing an affirmation in accordance with paragraph 3 shall keep records in accordance with the second sentence of the second sentence of which the total amount of heat shall be derived from the total amount of heat used and the amount of heat delivered to third parties. The records must be such that it is possible for a knowledgable third party within a reasonable period of time to verify the records. Section 100 (4) shall apply accordingly. The other company is subject to the discharge procedure under Section 209 (3) of the Tax Code.(5) Heat generated by the applicant shall not be considered to be used by any other company, if
1.
this other company uses the heat in the application's operation,
2.
such heat usually not separately billed and
3.
the recipient of the services provided by the application of the heat is the applicant.
name="BJNR175310006BJNG004100000 " />

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To § 55 of the Law

Non-official table of contents

§ 101 Tax relief for companies in special cases

(1) The tax relief pursuant to § 55 of the Act shall be applied to the main customs office responsible for the applicant in accordance with officially prescribed form for all energy products which have been submitted within one calendar year. (accounting period) has been used. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used shall be the subject of the main customs office responsible for the applicant. If the tax is fixed only after the energy products have been used, the tax relief shall be granted, by way of derogation from the second sentence, if the application has been made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The relevant period for the assignment of a company to the manufacturing industry pursuant to Article 15 (3), first sentence, of the Electricity Tax Implementing Regulation, the main customs office may, upon request, submit a provisional relief period of one a calendar month, a calendar quarter or a calendar half-year (provisional accounting period), and shall grant the tax relief for energy products used within a provisional accounting period. In order to offset the amount of the tax relief, § 55 of the Act shall apply mutatily to the provisional accounting period. A tax relief according to sentence 1 is granted only if
1.
is the sum of the tax share according to § 55 Paragraph 3 of the Law and the Electricity Tax pursuant to § 10 (1) Sentence 1 to 4 of the Electricity Tax Act already in the first provisional settlement period in the calendar year the difference in the pension insurance (§ 55 (2) sentence 1 (1) and (2) of the German Federal Tax Act).
2.
the applicant has already provided the proof required pursuant to § 55 (4) sentence 1 (1) or (5) of the law , and
3.
the Federal Government has already been notified in accordance with Article 55 (4) sentence 1 (2) (b) of the Act.
(3) In the case of energy products referred to in paragraph 2 used within a provisional accounting period, the applicant shall submit a summary application in accordance with paragraph 1 for the calendar year up to 31 December 2007. to be issued in July of the following calendar year. If the summary application is not submitted or is not submitted in good time, the main customs office shall return the tax relief granted in accordance with paragraph 2.(4) § 100 (3) to (5) and (100a) shall apply accordingly. If the applicant is an operator of an alternative system for improving energy efficiency in accordance with the Regulation as provided for in Article 66b of the Act, he shall attach to the application referred to in paragraph 1 a self-declaration in the form of an officially prescribed form, from: which shows that the company has fulfilled the requirements of the definition for small and medium-sized enterprises within the meaning of the second sentence of Article 55 (4) of the Act in the year of application.(5) The company was established in accordance with the 31. In December 2013 (Section 55 (6) of the Law), it has to prove the nature of the re-establishment and the date of the uptake by appropriate documents.

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To § 56 of the law

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§ 102 Tax relief for local public transport, general

(1) The tax relief by § 56 of the law shall apply to the main customs office responsible for the applicant with an application for an officially prescribed form for all energy products which have been used within a discharge section. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been used, shall be placed at the main customs office. If the tax is fixed only after the energy products have been used, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(2) The discharge section shall be a period of one calendar quarter, one calendar half-year, or one calendar year, after the applicant has been elected. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(3) Companies with a registered office abroad shall be subject to a tax relief only if it is proved that a quantity of fuel corresponding to the beneficiaries has been used in the tax area of the Energy Tax Law by means of the Companies have been taxed or have been taxed in a taxable way. The main customs office may lay down rules on the nature of the proof.(4) The amount of relief determined shall be significantly reduced from the amount of relief granted for a comparable preceding discharge section to explain the differences.(5) The application must be based on the beneficiary routes actually completed, as they result from the bookable proof. Flat-rate approaches are not permitted.(6) The public transport of passengers by rail or with motor vehicles also includes the necessary operating journeys associated with it. Necessary operating trips are
1.
An-and departures
a)
from and to the insert,
b)
from and to the depot,
c)
from and to the home of the driver; this also includes Collection of vehicles with vehicles not used on approved scheduled services,
d)
from the end point of a line or line to the starting point of the next line or route,
2.
journeys to ensure operational and schedule changes, for example, shunting,
3.
Workshop Trials,
4.
Ersatzwagenracks,
5.
Auxiliary Train Rides,
6.
Overrides,
7.
Lehr and trainings for instructing drivers as well as
8.
Lehr-und trainrides zur Einweisung Education, training and further education, but not to obtain a driver's license.
No journeys required in the sense of the first sentence are journeys
1.
to service and use meetings,
2.
to exchange timetables at stops,
3.
of workshop and service vehicles as well as
4.
for the transportation of personnel and materials for
It does not matter whether these journeys are carried out with motor vehicles or rail vehicles. Transport of personnel and material for company-owned purposes are, in particular, journeys for the maintenance of the route and for the securing of the driving operation. Non-official table of contents

§ 102a Tax relief for public passenger transport by rail

(1) The first application to Tax relief must include, if applicable, the following information:
1.
the name and purpose of the Company,
2.
the name of the holder (except in the case of corporations) and, if one is appointed, the manager and, where appropriate, his or her own Deputy; in the case of legal persons and partnerships, the persons entitled to represent them by law, the social contract or the articles of association shall be stated,
3.
the name of the tracks traveled by rail (for example, track number) and the length of the traveled distances in kilometers,
4.
the indication of the legal relationship if the applicant carries out transport in public transport for another carrier
5.
a list of vehicles used in rail transport, for whose fuel consumption the discharge is claimed, indicating the type and the series, the Engine number, factory number, and installed power in kilowatts, and
6.
the specific fuel consumption per engine type in grams per kilowatt hour.
(2) Changes to the operating conditions in accordance with paragraph 1 shall be notified to the main customs office at the latest with the next application for tax relief.(3) In the cases of Article 56 (1), first sentence, point 1 of the Act, the applicant shall provide a bookable proof of the following information for each rail vehicle in which the energy products have been used:
1.
the operating name (type or series) of the rail vehicle,
2.
the day of use,
3.
the number of kilometers traveled every day, split if necessary in the case of transport services which are favourable and not beneficiaries,
4.
the quantity of fuel tanked up.
The accounts to be carried out in accordance with the first sentence of this paragraph shall be shall be concluded in accordance with the respective discharge section (section 102 (2)). Where operational records are kept which provide evidence of the recipient's fuel consumption in any other way for each of the discharge sections, such records may, on request, be recorded by the competent main customs office as a record be approved. Non-official table of contents

§ 102b Tax relief for public passenger transport by motor vehicles

(1) The first application to Tax relief must include, if applicable, the following information:
1.
the name and purpose of the Company,
2.
the name of the holder (except in the case of corporations) and, if one is appointed, the manager and his/her deputy; Legal persons and partnerships are the persons authorized to represent authorized persons by law, social contract or statutes,
3.
a directory the lines approved by the applicant himself and those for which he/she has been assigned the rights and obligations arising from the authorisation (transfer of authorisation), and those lines which the applicant has given on the basis of: transmission of the operational management; for all lines, specify the line length (longest line) and the authority to indicate the
a)
the approval for scheduled services in accordance with § § 42 and 43 of the Passenger Transport Act in the version of the notice of 8. August 1990 (BGBl. 1690), which was last amended by Article 4 of the Law of 5. April 2011 (BGBl. 544), as amended, granted,
b)
has authorised the transfer of rights and obligations arising from the authorisation or
c)
has authorized the transfer of the management pursuant to Section 2 (2) (3) of the Passenger Transport Act
4.
a list of the promotions carried out by the applicant on its own behalf, on its own responsibility and on behalf of your own account or on behalf of the applicant in accordance with § 1 (4) (d), (g) and (g) i of the exemption regulation in the revised version published in the Bundesgesetzblatt, Part III, outline number 9240-1-1, as published in Article 1 of the Regulation of 30 June 1992. June 1989 (BGBl. 1273), as amended, indicating the institution or body concerned,
5.
the indication of the legal relationship, provided that the applicant carries out transport operations in the public transport sector for another transport undertaking,
6.
a declaration that the individual lines of transport shall be subject to the following conditions: or routes for which discharge is requested, in the majority of transport cases, the total range is 50 kilometres or the total travel time does not exceed one hour,
7.
a directory of transport companies carrying out promotions on behalf of the applicant, specifying the lines and lines transmitted.
(2) Changes to the operating conditions applicable to the information referred to in paragraph 1 shall be notified to the main customs office at the latest with the next application for tax relief.(3) The calculation sheets to be drawn up for each discharge section in accordance with Article 102 (2) for the tax relief application shall contain the following information:
1.
either for all vehicles for which a discharge is applied for, together (calculation sheet A) or for each vehicle group (calculation sheet B) or for each vehicle individually (calculation arc C)
a)
resulting from the bookable proof referred to in paragraph 4 in the Total number of kilometres travelled and the kilometres travelled in the context of the beneficiary promotions,
b)
the total quantity of refuge Fuel in litres, in kilograms or in kilowatt-hours; fractions of a litre, kilogram or kilowatt-hour are on the next full litre, the next full kilogram, or the next full kilowatt hour
c)
The average consumption per 100 km of driving performance resulting from the information on points (a) and (b) is rounded to three decimal places, where parts of less than 0.0005 are accounted for and parts of 0.0005 and more than one thousandth are to be used,
d)
the consumption of the goods transported, calculated from the average consumption referred to in point (c) and the mileage for the beneficiary promotions referred to in (a), to full litres, to full kilograms or to full kilowatt-hours, with parts of less than 0,5 shall be omitted and parts of 0,5 or more shall be used as a full unit;
2.
for motor vehicles, the accounting records of which shall be carried out in accordance with the second sentence of paragraph 4 (calculation sheet D for taxis and rental cars in the call collection, calculation sheet E for other motor vehicles used in approved scheduled services)
a)
the mileage resulting from the bookable proof referred to in the second sentence of paragraph 4 that has been completed within the scope of the recipient promotions
b)
the lump-sum average consumption per 100 kilometers of mileage as referred to in paragraph 4, set 2, point 5,
c)
the consumption of the recipient promotions, calculated from the average consumption referred to in point (b) and the mileage for the recipient promotions referred to in point (a), rounded to full litres, to full kilograms, or to full kilowatt hours, where parts of less than 0.5 are omitted and parts of 0.5 or more are to be used as full units.
When determining the flat-rate Average consumption in accordance with point 2 (b) of the first sentence shall be rounded only to one decimal place. Here, the commercial rounding rules shall apply.(4) In the cases of Article 56 (1) (2) and (3) of the Act, the applicant shall provide a bookable proof of the following information for each vehicle in which the energy products have been used:
1.
the vehicle's official license plate,
2.
the day of use,
3.
the number of kilometers traveled every day, divided by beneficiaries and non-favoured promotions,
4.
the quantity and type of fuel tanked.
The bookable proof may alternatively be provided with the following information:
1.
the official identifier of the motor vehicle,
2.
the eligible days of the application during the respective relief section,
3.
the number of Kilometres travelled during the relief section under the conditions of promotions,
4.
Proof of the use of beneficiaries in the public transport sector Local passenger transport,
5.
the amount of fuel consumed during the relief section in the context of the transport of the goods; for the determination of the quantity, the fuel Average consumption per 100 km of driving performance in accordance with the vehicle documents, plus a flat-rate supplement of 20% of average consumption.
The booksals to be carried out in accordance with the first and second sentences of the first sentence Proof must be completed in accordance with the respective discharge section (section 102 (2)). Where operational records are kept which provide evidence of the recipient's fuel consumption in any other way for each of the discharge sections, such records may, on request, be recorded by the competent main customs office as a record

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To § 57 of the law

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§ 103 Tax relief for agricultural and forestry holdings

(1) The application pursuant to Section 57 of the Act must be submitted to the main customs office responsible for the operation of the applicant. If the holder of an establishment does not reside in the tax territory pursuant to Section 57 (2) of the Act and if he carries out works within the meaning of Article 57 (1) of the Act in the tax territory, the application must be filed with the main customs office, which shall be responsible for the Tax relief in accordance with § 57 of the law in the municipality in which the work is mainly carried out, is responsible.(2) The tax relief shall be subject to a notification in accordance with officially prescribed form for the energy products (beneficiary) used within a calendar year (discharge section) for purposes of benefit under section 57 (1) of the law. Consumption). The electronic transmission of the application data is permitted insofar as the electronic components made available for this purpose by the financial administration for the data transmission and the expression of the discharge request (compressed form) shall be used. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief will only be granted if the application is up to 30 years. The date of September of the year following the calendar year in which the energy products have been used shall be submitted to the competent main customs office. In the case of an electronic transmission of the application data, the application shall not be deemed to have been submitted until the competent main customs office is subject, in addition to the electronically transmitted data, to the signed form of compressed form. The receipt of the signed compressed form alone is decisive for the maintenance of the time limit. For the first application, the application must be accompanied by the application:
1.
Quittungen or delivery certificates after (4) on gas oils and biofuels referred to in the discharge section as a whole,
2.
the records referred to in paragraph 5, provided that the applicant is responsible for the management of such oils and oils.
3.
A proof of the number of bee colonies (international registration) and
4.
The certificates referred to in paragraph 6 above the gas oil used in the discharge section of the holdings as defined in section 57 (2) (5) of the Law.
Applicants shall submit the documents referred to in sentence 7 only at the request of the main customs office.(3) The holder of an establishment within the meaning of Section 57 (2) of the Law (beneficiary) is entitled to apply. If the holder of an establishment changes within a relief section, the previous holder shall remain a beneficiary for the period up to the holder ' s change.(4) The beneficiary must issue receipts or delivery certificates relating to the total of gas oils and biofuels referred to in the discharge section for beneficiaries and non-beneficiary purposes, which shall be the addresses of the recipient and of the supplier, the date of delivery, the quantity delivered and the amount to be paid. Tank receipts shall also be valid without the address of the consignee as a delivery certificate, if they contain the other information provided for in the first sentence. The applicant shall keep the supporting documents in accordance with section 147 (1) and (3) of the tax code.(5) Holds of undertakings within the meaning of Section 57 (2) (5) of the Act shall keep records for each or each of the vehicles, equipment and machinery referred to in § 57 (1) of the Act, which shall include the date and the extent of the as well as the volume of the energy products consumed during the operation. The records shall be concluded at the end of the calendar year.(6) In the case of work carried out in the operation of the beneficiary under Article 57 (2) (5) of the Law in the operation of the beneficiary using self-contained gas oil, the beneficiary shall issue certificates issued by the executing establishment. , which shall contain his address, the date of operation, the date and the nature and extent of the work carried out, the quantity of gas oil consumed, and the amount of money to be paid for that purpose.(7) The claim for tax relief pursuant to § 57 of the Act arises with the expiry of the discharge section (paragraph 2 sentence 1).

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To § 59 of the law

unofficial table of contents

§ 104 Tax allowance for diplomatenpetrol and diesel fuel

(1) The tax compensation according to § 59 of the law is at the main customs office, which is for the service seat. the foreign representation is competent to apply for the quantities of petrol and diesel fuel in accordance with officially prescribed form for the quantities covered by a section of the remuneration. It must be applied for at the latest in the calendar year following the reference. The tax refund shall not be granted for petrol and diesel fuels used in vehicles which are authorised for a foreign representation or other beneficiaries but which are not subject to the permanent use of the beneficiary third parties. . An appropriate declaration shall be made with each application.(2) The remuneration shall not, unless special reasons justify an exception, apply for the first time when the amount of the remuneration of 300 litres exceeds the amount of the remuneration. Under the conditions set out in the first sentence, the remuneration section shall be a period of one calendar quarter, one calendar half-year or one calendar year, at the choice of the applicant. The main customs office may, on request, allow a period of one calendar month to be paid as a remuneration section. A change in the remuneration section is only possible at the beginning of a new calendar year. The application in accordance with the first sentence shall include all remuneration claims arising in the remuneration section. If a decision is taken on him, no further claims can be made for the same period.(3) The tax compensation is granted if
1.
the application of a representation pursuant to section 59, paragraph 2, point 1 of the Law bearing the signature of a person entitled to signature and the stamp of the official stamp of the representation,
2.
the application by a beneficiary of the application by a recipient. Section 59 (2) (2) of the Act is signed by the law itself, a person entitled to sign has confirmed with the official stamp of the representation that the applicant is entitled to the benefit of the law pursuant to Section 59 (2) (2) of the Law. Persons, and no reasons for the exclusion of beneficiaries under Section 59 (3) of the Law.
The person entitled to sign is usually the head of the foreign representation or his deputy. It shall be determined by the representation vis-à-vis the Federal Foreign Office.(4) The application shall be accompanied by the supplier's invoices for the delivery of petrol or diesel fuel to the beneficiary, which shall indicate the date of delivery, the quantity delivered and the address of the supplier. The main customs office may submit further documents required for the processing of the application.(5) The tax compensation shall not be granted for a remuneration section for which a counterfeit, falsified or for other than the indicated vehicles is presented. The main customs office may grant partial remuneration if an invoice issued for a vehicle other than the specified vehicle has been accidentally submitted.

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To § 66 (1) No. 2 of the law

unofficial table of contents

§ 105 tax benefit for pilot projects

The main customs office in charge of the project can be Application for tax relief (tax exemption, tax reduction) for energy products which are used in pilot projects for the technological development of environmentally friendly products or in the case of fuels from renewable sources Raw materials are used. § § 24 and 30 of the Act and § § 52 to 57 shall apply mutaficly. The main customs office can also grant tax relief for taxed energy products by means of a tax relief.

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To § 66, paragraph 1, point 18 of the law

name="BJNR175310006BJNE011901140 " />Unofficial Table of Contents

§ 105a Tax relief for foreign armed forces and headquarters

(1) A tax relief is granted on request for demonstrably taxed energy products delivered to the foreign armed forces or headquarters. Article 67 (3) (a) (i) of the Additional Agreement of 3. Article 15 of the Agreement of 13 August 1959 (Article 66 (18), first sentence, point (a) of the Law). March 1967 (Section 66 (18) sentence 1 (b) of the Law) and Article III of the Convention of 15 June 1967. October 1954 (Section 66 (18) sentence 1 (c) of the Act) also applies to this tax relief. The discharge authority shall be the person who supplied the energy products.(2) The delivery to the foreign armed forces or headquarters shall be equal to the charge to the authorized members of the foreign armed forces or the headquarters against special coupons or in the context of a tank card procedure.(3) Foreign armed forces, headquarters and members of the foreign armed forces or the headquarters are foreign armed forces, headquarters and members of the foreign armed forces or the headquarters of the main quarters in the sense of the Truppenzollgesetz of 19. May 2009 (BGBl. 1090), which is based on Article 8 of the Law of 15. July 2009 (BGBl. I p. 1870), as amended in each case.(4) In the case of the main customs office responsible for the applicant, the tax relief shall be applied for by means of an application for all energy products which have been supplied within a discharge section, in accordance with officially prescribed form. In the notification, the applicant shall provide all the information necessary for the assessment of the tax relief and shall calculate the tax relief itself. The tax relief shall be granted only if the application is submitted at the latest by 31. December of the year following the calendar year in which the energy products have been delivered or delivered shall be placed at the main customs office. If the tax is fixed only after the energy products have been delivered or delivered, the tax relief shall be granted, by way of derogation from the third sentence, if the application is made no later than 31 December. The following shall be made in December of the year following the calendar year in which the tax has been fixed.(5) The discharge section shall be the period of one calendar quarter, one calendar half-year or one calendar year, at the choice of the applicant. The main customs office may, on request, allow a period of one calendar month as a discharge section or, in individual cases, grant the tax relief immediately.(6) The application shall be accompanied by the settlement certificates in accordance with Section 73 (1) (1) of the VAT Implementing Regulation. The main customs office can dispense with settlement certificates if the required information is given to other documents and to the applicant's record clearly and easily verifiably.(7) The applicant shall provide a bookable proof of the nature, quantity, origin and recipient of the energy products for each delivery or delivery in the discharge section. name="BJNR175310006BJNG004600000 " />

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To § § 61 and 66 (1) (16) of the Law

Non-official table of contents

§ 106 Tax supervision, obligations

Those who are subject to tax supervision (Section 61 of the Act) have, at the request of the main customs office, special records relating to the relationship, distribution, transport, storage and use of energy products. , such as the type, marking and quantity of the energy products, the supplier, the consignee and the order in which the supplies are delivered, provided that such information cannot be seen from the operational documents. In addition, the main customs office may order further surveillance measures if they appear to be necessary to ensure the security of the tax concerns. Non-official table of contents

§ 107 Obligation to Hint energy products

(1) Those who produce energy products in accordance with § 1 para. 2 Nos. 1, 4, 6 or § 1 Paragraph 3 of the Act, for which the tax is based on the tax rates of § 2 para. 1 of the Act, surrenders to third parties in the tax territory, has the supporting documents (invoices, delivery notes, supply contracts or the like) for the recipient with a Notice that the goods delivered are energy products within the meaning of the Energy Taxation Act.(2) Those who produce energy products for which the tax is incurred in accordance with the tax rates laid down in Section 2 (3) of the Law in the tax territory to third parties, shall have the supporting documents (invoices, delivery notes, supply contracts or the like) intended for the recipient with Note the following note:
" Tax-Favoured Energy Product! May not be used as a fuel, unless such use is permitted under the Energy Tax Act or the Energy Tax Implementing Regulation. Any other use as fuel has tax and criminal consequences! In case of doubt, please contact your main customs office. "
The notice can be dispensed with in the delivery of liquid gases in small bottles or cartridges with a filling weight of up to 5 kilograms. In the case of other bottles with a filling weight of up to 11 kilograms, the notice can also be applied in the form of an imprint or sticker on the liquid gas bottle.

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To the § § 65 and 66 (1) no. 16 of the Law

Non-official table of contents

§ 108 Controls, Ensuring

In vehicles carried or in containers of Energy products contained in propulsion systems shall be removed from the containers by the driver or the person responsible for the operation of the propulsion system, in order to ensure compliance with Article 65 of the Act, if the officials responsible for the supervision of the control system are responsible for the operation of the containers. to demand that. A certificate must be issued on the basis of the guarantee. The officials may ensure that the energy products in the containers are guaranteed or that they are not guaranteed if an immediate exchange of energy products would disturb the public transport. They may also allow the vehicle operator to continue to use the energy products until the next opportunity to leave, but at the latest 24 hours. In such a case, the driver shall, after leaving the unused energy products, immediately give the vehicle to a customs office designated by the public officials for re-examination. The remainder of the energy products shall be supplied by the driver at the office of the office of the office of office or of a body designated by the office. An authorized re-use shall not be deemed to be used within the meaning of Section 21 (1) sentence 1 of the Act.

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To § 66 (1) (17) of the Law

A non-official table of contents

§ 109 Mixing of taxed energy products

(1) Will energy products, which according to various tax rates of § 2 para. 1 of the law, also in In connection with Section 2 (4) of the Act, which has been taxed before being handed in to the main or reserve tanks of engines, a tax arises for the lower-loaded shares if the mixture is a gasoline according to § 2 para. 1 no. 1 or No. 2 of the law, or a fuel according to § 2 (4) of the Act, which according to its nature corresponds to the petrol. This shall not apply to low-loaded shares, which do not exceed 300 litres if they are used in transport equipment, in the emptying of means of transport, in the rinsing of petrol station containers, in the manufacture of two-stroke mixtures or are mixed by end-users.(2) The tax is,
1.
if the mixture is a petrol according to § 2 (1) (1) (a) of the law or a corresponding fuel in accordance with § 2 para. 4 of the law,

a) for 1 000 l of energy products in accordance with
§ 2 para. 1 no. 3 of the law
15,30 EUR,
b)for 1 000 l of energy products in accordance with
§ 2 para. 1 no. 4 letter a of the law
184,10 EUR,
c)for 1 000 l of energy products in accordance with
§ 2 (1) (4) (b) of the law
199,40 EUR,
d)for 1 000 l of energy products in accordance with
§ 2 para. 1 no. 6 of the law
184, 10 EUR;
2.
if the mixture is a petrol in accordance with § 2 para. 1 (1) (b) of the Law or a corresponding fuel in accordance with § 2 (4) of the Law,

a) for 1 000 l energy products according to
§ 2 para. 1 no. 4 letter a of the law
168,80 EUR,
b)for 1 000 l energy products according to
§ 2 para. 1 no. 4 letter b of the law
184,10 EUR,
c)for 1 000 l energy products according to
§ 2 para. 1 no. 6 of the law
168, 80 EUR;
3.
If the mixture is a petrol in accordance with § 2 para. 1 no. 2 of the Law or a corresponding fuel according to § 2 para. 4 of the law is,

a) for 1 000 l of energy products in accordance with
§ 2 para. 1 point 1 point (a) of the law
51.20 EUR,
b)for 1 000 l of energy products according to
§ 2 para. 1 point 1 letter b of the law
66.50 EUR,
c)for 1 000 l of energy products in accordance with
§ 2 para. 1 no. 3 of the law
66,50 EUR,
d)for 1 000 l of energy products in accordance with
§ 2 (1) (4) (a) of the law
235.30 EUR,
e)for 1 000 l energy products according to
§ 2 Paragraph 1 (4) (b) of the Law
250.60 EUR,
f) for 1 000 l of energy products according to
§ 2 para. 1 No. 6 of the law
235.30 EUR.
(3) Are energy products for which a tax relief pursuant to § 50 (1) sentence 1 no. 1 or No 2 of the Act is mixed with other energy products, other than biofuels or additives of heading No 3811 of the Combined Nomenclature, before being delivered to the main or reserve tanks of engines with other energy products, shall be produced for the -the share of biofuel contained in the tax relief tax. This shall not apply to energy products which are mixed by end-users for their own consumption and for energy products which do not exceed 300 litres if they are used in transport equipment, in the emptying of means of transport or in the case of transport equipment. Rinsing of filling station containers is mixed.(4) It is the debtor who is responsible for mixing the energy products. This has been the case for energy products, for which the tax has been established in one month, up to the 15th. The day of the following month to make a tax return and to calculate the tax yourself (tax registration). § 8 (5) and (6) of the Act shall apply mutatily to the due date of the tax.(5) Those who wish to mix energy products as referred to in the first sentence of paragraph 1 shall notify the main customs office in writing of this in writing three weeks before that date. § 12 (1) sentence 2 and paragraph 2, as well as § § 13 and 15 (1), (2) and (4) to (11) shall apply mutatily.

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To § 66 (1) (13) of the Law

unofficial table of contents

§ 110 norms

There are
1.
for the determination of the quantity of energy products DIN 51650, July 2006 edition, in conjunction with DIN 51757, edition January 2011, as far as the energy products by these standards,
2.
for the calculation of the standard volume of natural gas and gaseous hydrocarbons, DIN 1343, January 1990,
3.
for the determination of the calorific value of natural gas and gaseous hydrocarbons, DIN 51857, March 1997, or DIN EN ISO 6976, edition September 2005,
4.
for the determination of the lead content of petrol in accordance with § 2 para. 1 no. 1 and 2 of the Act DIN EN 13723 (October 2002 edition),
5.
for the determination of the sulphur content of energy products in accordance with § 2 (1) (1) and (4) and (3) sentence 1 (1) of the Act, depending on the standard in the relevant standard Scope of application,
a)
DIN EN ISO 8754, December 2003 edition,
b)
the DIN EN ISO 14596, edition December 2007,
c)
the DIN EN ISO 20846, edition January 2012,
d)
DIN EN ISO 20884, edition July 2011, and
e)
DIN EN 24260, edition May 1994,
f)
DIN EN ISO 13032, issue June 2012,
6.
for the determination of the Heating value of energy products according to § 2 (1) (9) and (10) of the Act DIN 51900-1, April 2000 edition,
7.
for the determination of the salary of the products referred to in § 2 (1) Red dyes
a)
the procedure referred to in Appendix 2 to this Regulation (High-pressure liquid chromatography),
b)
DIN 51426, September 2011, unless the specification is disrupted by bioccomponents, or
c)
DIN 51430, October 2011 edition;
in the event of a dispute, the outcome of the investigation is relevant in accordance with the procedure referred to in Appendix 2 to this Regulation
8.
for the determination of the content of Solvent Yellow 124, referred to in § 2 (1), the procedure referred to in Appendix 3 to this Regulation (Euromarker-Reference Analysis) or DIN 51430, October 2011; in the event of a dispute, the outcome of the investigation is relevant in accordance with the procedure referred to in Appendix 3 to this Regulation.
9.
for the determination of the dye equivalent of mixtures of the red dyes referred to in § 2 (1), Appendix 4 to this Regulation,
10.
for sampling in accordance with § 1b, paragraph 1, point 4, DIN EN ISO 10715, edition September 2000.
DIN and ISO/IEC standards referred to in this regulation are: Beuth-Verlag GmbH, Berlin, published and secured by the German National Library.

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To § 381 para. 1 of the tax code

Non-official table of contents

§ 111 Administrative Offences

(1) Disciplinary action within the meaning of Section 381 (1) (1) of the German Tax Code shall be responsible for the intentional conduct of the or reckless
1.
contrary to § 4 (3) sentence 1, also in conjunction with § 4 (4), contrary to § 7 (1) Sentence 3, paragraph 2, sentence 2 or paragraph 4, sentence 1, also in conjunction with § 8 paragraph 1, contrary to § 11 paragraph 4, § 15 para. 2 sentence 3, para. 4 sentence 2, para. 8, 9 sentence 1, para. 10 or para. 11, also in conjunction with § 109 para. 5 sentence 2, contrary to § 19 Abs. 2 sentence 3, paragraph 4, sentence 2 or para. 9, sentence 1, also in connection with § 22, contrary to § 19 paragraph 8 or paragraph 10, in connection with § 21 para. 3 sentence 3 or § 22, contrary to § 26 paragraph 6, § 27 paragraph 6, § 36 paragraph 4 sentence 1, also in connection with § 21, paragraph 6, sentence 3 or § 22 Connection with § 36b (4) or § 36c (4), § 37a, § 42 (4) sentence 4, § 42a sentence 1, § 51 para. 4, § 54 paragraph 6, also in conjunction with § 73 para. 2 or § 84 para. 2, § 56 paragraph 6 sentence 2 or paragraph 8, also in conjunction with § 85 paragraph 7, contrary to § 56 (10), § 61 (1) sentence 2, § 64 para. 5, § 67 para. 4, 6 or paragraph 8 sentence 1, § 75 para. 4, 6 or paragraph 8 sentence 1, § 79 para. 3 or § 85 para. 4 or para. 6 sentence 1, an advertisement not, not correct, not complete, not in the
2.
contrary to § 7 (3), also in conjunction with § 8 (1), § 15 (2) sentence 3, also in conjunction with § 109 para. 5 Sentence 2, § 19 (2) sentence 3, also in conjunction with § 22, § 26 Paragraph 4 sentence 1 or paragraph 8 sentence 4, § 27 paragraph 5 sentence 1, § 40 para. 1 sentence 4, § 48 para. 2, § 51 para. 2 sentence 1 or sentence 3, § 64 para. 2 sentence 1 or sentence 3, § 67 para. 2 sentence 1 or sentence 3, § Sentence 1 or sentence 3, § 79 (2) sentence 1 or sentence 3, § 85 (2) sentence 1 or sentence 3, § 100a (4) sentence 1, also in conjunction with § 101 (4), or § 106 sentence 1, a recording not, not correct or not complete ,
3.
contrary to § 15 para. 2 sentence 1, also in conjunction with § 109 para. 5 sentence 2, § 19 para. 2 sentence 1, also in conjunction with § 22, § 40 para. 1 sentence 1 or § 56 para. 3 Sentence 1 does not lead to a book or does not properly lead,
4.
contrary to § 15 paragraph 2 sentence 6, also in conjunction with § 109 para. 5 sentence 2, § 19 para. 2 sentence 6, also in conjunction with § 22, § 40 (1) sentence 7 or § 56 (4) sentence 2 a book not or not delivered in due time,
5.
contrary to § 15 para. 3 sentence 1, § 19 para. 3 sentence 1, also in connection with § 22 or § 56 (3) sentence 6 a compilation not presented, not correct or not in good time,
6.
contrary to § 15 (3) sentence 2, § 15 (4) sentence 1, also in A connection with § 109 paragraph 5 sentence 2, § 19 paragraph 3 sentence 2 or paragraph 4 sentence 1, also in connection with § 22, § 56 paragraph 5 sentence 1, § 56 paragraph 6 sentence 1, also in connection with § 85 paragraph 7, § 85 paragraph 3 sentence 1 or § 109 paragraph 5 sentence 1 one No registration, not correct or not in good time,
7.
contrary to § 15 para. 5 sentence 2 or sentence 3, also in connection with § 109 para. 5 sentence 2, § 19 para. 5 Sentence 2 or sentence 3, also in conjunction with § 22, § 40 (2) sentence 2 or sentence 3 or § 56 (7) sentence 2 or sentence 3, also in conjunction with § 85 paragraph 7, a book or a record not, not correct or not in time does not report a stock, does not report correctly or not in good time, or does not include a different energy product, not correct or not fully,
8.
contrary to § 27 paragraph 5 sentence 3, § 33 paragraph 3 or paragraph 4, § 36 paragraph 7 sentence 1 or sentence 2, § 36b paragraph 2 sentence 5, § 36c paragraph 2 sentence 5, § 57 paragraph 3, also in conjunction with § 57 Paragraph 9, § 57, paragraph 7, sentence 1 or paragraph 15, § 68 (1) sentence 1, § 69 (2), also in conjunction with § 69 (4), 5 or 76 (3) sentence 2, or § 76 (1) sentence 1, an entry, a record or a note not, not correct, does not carry out in the prescribed manner or not in time,
9.
contrary to § 28 (1) sentence 4, § 28b (3), § 33 (1), § 36 (3) sentence 4, § 39 (1) Sentence 1, § 44 sentence 4, § 45 paragraph 2 sentence 3 or § 57, paragraph 10, sentence 4, a document does not carry a document,
10.
contrary to § 28b (4) sentence 1, also in conjunction with § 36 paragraph 4 Sentence 3, or § 34 (4) Energy products not, not in full or in time,
11.
contrary to § 32 (4) sentence 2, § 36 (2) sentence 1, also in § 36b (4) or § 36c (4), contrary to § 36a (2) sentence 3, § 36b (2) sentence 4, § 36c (2) sentence 4 or § 45 (3) sentence 1, no information, not correct, not in the prescribed manner or not in time ,
12.
contrary to § 34 (1) sentence 1, contrary to § 36 (3) sentence 3, or contrary to § 36 (4) sentence 2, also in conjunction with § 36b (4) or § 36c (4), contrary to § 36 (5) sentence 1 or paragraph 7 sentence 2, contrary to § 36a (3) sentence 1, contrary to § 36b (2) sentence 3 or (3) sentence 1, contrary to § 36c (2) sentence 3 or paragraph 3, or contrary to § 36d (3) sentence 1, a communication or communication not correct, not in the prescribed manner or not in time,
13.
contrary to § 36d (1) sentence 1 or paragraph 2 sentence 1 or § 39 (2) sentence 1 a document not presented, not correct or not in time,
14.
contrary to § 39, paragraph 2, sentence 3, a copy of a document not or not in time
15.
contrary to § 44 sentence 1, § 45 (1) sentence 1, or § 57 (10) sentence 1, a document does not, not correct, not in the prescribed manner or not
16.
contrary to § 56 (11), § 67 (7) or § 85 (5), do not return the permit or return it in time or
17.
contrary to § 100a (2) sentence 1, also in conjunction with § 101 (4) sentence 1, or contrary to § 101 (4) sentence 2, a self-declaration does not apply correctly or not completely, or is not correct or not completely enclosed.
(2) Contrary to the law as defined in Section 381 (1) (2) of the Tax Code, who intentionally or recklessly acts as
1.
contrary to § 7 para. 1 sentence 1, also in conjunction with § 8 para. 1, a marking is not carried out or does not work correctly,
2.
contrary to § 7 para. 2 sentence 1, also in conjunction with § 8 para. 1, a sample is not investigated or not examined in time,
3.
contrary to § 7 para. 4 sentence 2, also in conjunction with § 8 para. 1, an asset is used or applies a technical process,
4.
contrary to § 13 para. 4, also in conjunction with § 109 para. 5 sentence 2, or § 17 para. 4 an energy product manufactures, stores or takes out an energy product,
5.
contrary to § 57, para. 12, sentence 1, the content of a broadcast is not or is not correctly marked,
6.
§ 46 para. 1 sentence 1 Energy products mixed or used as fuel, release, co-run or consumed,
7.
contrary to § 46 para. 1 sentence 2 a marking substance
8.
, contrary to § 46 (2) sentence 1, spends an energy product on the tax territory, placing it on the market, or
9.
contrary to § 47 (2) sentence 1, an energy product referred to there,
10.
contrary to § 47 para. 2 sentence 3 energy products mixed,
11.
contrary to § 48 para. 1 sentence 1 or sentence 2 a residual amount is added,
12.
contrary to § 48 paragraph 3, an indication not, not correct or not complete,
13.
contrary to § 57 (4) sentence 1, also in conjunction with § 57 (9), or § 69 (3), an energy product passes or distributes an energy product,
14.
contrary to § 57 para. 16 sentence 1 No. 3 or § 76 para. 3 sentence 1 an energy product delivering or delivering an energy product,
15.
contrary to § 107 para. 1 or para. 2 sentence 1, an indication is not correct or is not correct,
16.
contrary to § 108 Sentence 1 does not leave an energy product or does not leave it in time,
17.
contrary to § 108, sentence 5, a vehicle does not or does not perform in a timely manner, or
18.
contrary to § 108 sentence 6, an energy product is not delivered or not delivered in time.

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Final Provisions

Non-Official Table Of Contents

§ 112 Transitional Regulation

(1) For promotions
1.
of energy products under tax suspension in the control area, which is before the 1.
2.
of energy products exported directly from the tax area to third countries or third territories under suspension of tax and their promotions before the 1. This Regulation has been launched by 31 January 2012.
The Commission shall continue to apply the version in force in March 2010, unless the transport has been started with an electronic administrative document. In the case of export formalities, in the cases of the first sentence of the first subparagraph, point 2 shall apply from 1. Article 793c of the Customs Code-Implementing Regulation in the period up to 31 January 2011. The Commission shall continue to apply in force in December 2010.(2) For requests for a tax relief pursuant to § 53 of the law in the 31. § § 9 to 11, 98 and 99 are to be applied further in the version in force at the time of March 2012.(3) For requests for a tax relief pursuant to § 55 of the law in the 31. The current version of § 101 is to be applied in the version in force until this date. Non-official table of contents

Appendix 1 (to § § 55, 74 and 84a)
No formal single permission

(Fundstelle: BGBl. I 2011, 1902-1904;
regarding the individual changes. Footnote)

The use and distribution of tax-free energy products or the distribution and export from the tax territory is provided in the following cases: Renunciation of a formal single permit generally permitted:

no.a) Type of energy product
b) Passenger Price Prerequisites
1a) Liquid gases
1.1a) Liquid gases of subheading 2711 14 00 of the combined Nomenklatur (KN) Distribution and use for tax-free purposes pursuant to Section 25 (1) of the Act, except for the production of force or Heating materialsEach supplier has to provide the invoices, delivery notes, supply contracts or the like that have been transferred to the recipient's hand with the following information:
" Tax-free Energy product! Must not be used as a fuel or fuel or for the manufacture of such substances! "
b) Distributors, Usageder
1.2a) such as number 1 Transportnon-emptible residual quantities in pressurised containers of Tankers, tank wagons and ships
b) Beconveyor, receiver
2a) Special benzine of subheadings 2710 11 21 and 2710 11 25 and corresponding products of subheadings 2707 10 to 2707 30 and 2707 50 of the CN; medium-heavy oils of heading No 2710 and corresponding products of subheadings 2707 10 to 2707 30 and 2707 50 of the CN; gas oils of heading 2710 of the CN; Energy products of subheadings 2901 10 and 2902 20 to 2902 44 of the CN; energy products with pharmacopoeia or analytical designation
2.1a) like number 2 Distribution and use according to § 25 (1) of the law as lubricants (also for the production of Two-stroke mixers), mould oil, punching oil, formwork and desalination oil, release agent, gas scrubbing oil, rust-solution and corrosion protection agents, preservatives and depreservatives, cleaning agents, binders, press water additives, impregnating agents, Insulating oil and medium, floor, leather and hoof care products, plasticizers, also for plasticising the coating compositions of colour layer paper, Saturation and foam suppressants, pesticides and plant protection products, or Excipients therefor, tempered oil, material processing oil, brining oil, heat transfer oil and heat transfer oil, hydraulic oil, sealing grease, impregnation oil, lubricating oil, steelworks and batters, textile and leather auxiliaries, test oil for injection pumps Each supplier has to provide the invoices, delivery notes, supply contracts or the like that have been transferred to the recipient's hand with the following information:
" Tax-free energy product! Must not be used as a fuel or a fuel or for the manufacture of such substances! "
In the case of packs for retail sale, it is sufficient to refer to the internal packings. It can be dispensed with packs of up to 5 l or 5 kg.
b) Distributors, Usages
2.2a) such as number 2 Distribution and use for purposes other than those referred to in point 2.1 of the Law for Tax-Free purposes, other than for the manufacture of force, or heating materialsGas oil in ampoules up to 250 ccm; others in commercially available containers up to 220 l nominal contents. Each supplier shall provide the invoices, delivery notes, supply contracts or the like that have been transferred to the recipient's hand with the following information:
" Tax-free energy product! Must not be used as a fuel or a fuel or for the manufacture of such substances! "
In the case of packs for retail sale, it is sufficient to refer to the internal packings. It can be dispensed with packs of up to 5 l or 5 kg.
b) Distributors, Usages
3a) Energy products according to § 27 paragraph 1 of the law and liquefied natural gas of subheading 2711 11 of the CN Use for shipping pursuant to § 27 paragraph 1 sentence 1 point 1 of the law; also with Maintenance pursuant to section 27 (1) sentence 1, point 2 of the law; also in connection with § 44 paragraph 2b of the law
3.1a) such as number 3 Use in watercraft only for the purposes specified in point 3 on marine waters, except for watercraft of heading 8903 of the CN and watercraft of heading 8905 of the CN, where the working machines referred to in Section 60 (1) (2) are operated.The energy products must be located in tank installations which are firmly connected to the watercraft are.
b) Entitlement to use according to § 60 paragraph 3
3.2a) such as number 3 Use in watercraft only for the purposes specified in point 3 on inland waterways, except for watercraft of heading 8903 of the CN and watercraft of heading 8905 the CN on which the working machines referred to in Article 60 (1) (2) are operatedThe energy products must be in tank installations which are fixed with the watercraft are connected.
b) Authorized users in accordance with § 60 paragraph 3; with the exception of the Main value fishers
3.3a) such as number 3 Use for shipping exclusively for service purposes, except for watercraft of heading 8905 of the CN, on which the working machines referred to in Section 60 (1) (2) are operated
b) Bundeswehr, as well as domestic and foreign authority ships
4a) aviation fuel and aviation turbine fuel in accordance with § 27 paragraph 2 of the law Use for the Aviation according to § 27 paragraph 2 point 1 of the law, even in the case of maintenance pursuant to § 27 paragraph 2, point 2 of the law
4.1a) such as number 4 Use in aircraft with a maximum weight of more than 12 tonnes, for the purposes specified in point 4Energy products must be used in Tank systems that are permanently connected to the aircraft.
b) Entitled persons according to § 60 paragraph 4
4.2a) like Number 4 Use for air rescue primary and secondary interest rates
b) Air rescue services
4.3a) such as number 4 Use for aviation, exclusively for service purposes
b) Bundeswehr as well as in-and foreign authorities
5a) gaseous hydrocarbons according to § 28 sentence 1 point 1 of the law and energy products of position 2705 of the KN Distribution and use for tax-free purposes in accordance with § 28 of the lawEach supplier has the invoices that are transferred to the recipient's hand, Delivery notes, supply contracts or the like shall be accompanied by the following statement:
" Tax-free energy product! May not be used as a fuel, unless such use is permitted under the Energy Tax Act or the Energy Tax Implementing Regulation. Any other use as fuel has tax and criminal consequences! In case of doubt, please contact your main customs office. "
b) Distributors, users
6a) Natural gas, which will be captured during coal mining Use for tax-free purposes in accordance with § 44 paragraph 2a of the law
b) usages
7a) Heizöle of position 2710 of the KN Carriage Non-emptible residual quantities (so-called "justify"). Slops) in tankers. The remaining quantities are to be listed under the name "Slop" in the ship's requirements book. They can be delivered to the collection centres or waste disposal facilities approved or approved under the Circular Economic Act. The receipt certificate shall be attached to the ship's requirements book. The documents shall be submitted to the staff of the customs administration on request. Spending from the control area is equal to the delivery.
b) Beconveyor
8a) Coal Use for tax-free purposes in accordance with § 37 paragraph 2 sentence 1 point 1 of the lawEach supplier has the invoices, delivery notes, supply contracts or the like, which are transferred to the recipient's hand, shall be accompanied by the following statement:
" Tax-free coal! Must not be used as a fuel or fuel or for the manufacture of such substances! "
b) usages
9a) all energy products according to § 1 (2) and (3) of the law, excluding natural gas Use as a sample in accordance with § 25 (2) or § 37 (2) Set 1 point 5 of the law
b) Distributors, Usageder
10a) all energy products that may be distributed or used according to numbers 1 to 5 within the framework of a general permit Export and Spend from the control area
b) Distributors, Usageder
11a) All energy products according to § 4 of the law Thermal annihilation in the sense of § 1b paragraph 2
b) Distributors,
unofficial table of contents

Appendix 1a (to § 94 paragraph 3)
proof of compliance with the norms

(site: BGBl. I 2011, 1905;
regarding the individual changes. Footnote)

At the request of the main customs office, the pleated samples shall be based on the following parameters of the energy product according to
-
§ 1a sentence 1 point 13a of the Energy Tax Act in conjunction with the rules
-
the regulation on the quality and the award of the grades of fuel and fuels of 8. December 2010 (BGBl. I p. 1849) in the current version
to be examined:

Energy product_norm parameters
fatty acid methyl ester Density at 15 ° C
sulfur content
water content
monoglyceride content
diglyceride content
triglyceride content
content of free glycerin
content of alkali
content of alkaline earth
Phosphorus content
CFPP
Jodcount
vegetable oil Density at 15 ° C
sulfur content
water content
Acid number
Phosphorus content
Total content Magnesium/Calcium
iodine number
Ethanol Fuel (E 85) ethanol content
water content
methanol
ether content (5 or more C atoms)
higher alcohols C3-C5
Bioethanolethanol content
water content
unofficial table of contents

Appendix 2 (to § 110 sentence 1 no. 7)
Method of determining the red dye content in light heating oil or in mixtures of light heating oil with not characterized gas oil by means of high-pressure liquid chromatography (HPLC method)

(Fundstelle: BGBl. I 2006, 1796-1797)
1
Purpose and Application Area The HPLC method is used for the quantitative determination of the red dyes mentioned in § 2 para. 1 in light heating oil and in mixtures of light heating oil with Non-labelled gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature.
2
Definition As a dye content in Section 1
3)
3
Short description of the procedure to be examined Sample is given on a silica gel-filled column for high-pressure liquid chromatography. By elution with a solvent, the dyes are separated from the other constituents of the sample and are taken off at the end of the column. The color intensity of this solution is measured with a spectrophotometer at 535 nm. The evaluation is done with the help of an integrator.
4
Devices
4.1
high pressure liquid chromatography system, consisting of:
4.1.1
high-pressure pump,
4.1.2
Injection system with sample loop 20 µ l to 50 µ l,
4.1.3
Precolumn: Length at least 30 mm, Internal diameter 4.0 mm or 4.6 mm, filled with broken silica gel of 5 µ m grain size,
4.1.4
Steel separation column: length of at least 100 mm, inside diameter at least 4.0 mm, filled with spherical silica gel of 5 µ m grain size,
4.1.5
UV/VIS detector for measurements at 535 nm,
4.1.6
Integrator with writer and device for computer-aided analysis of chromatograms,
4.2
250-ml-and 1 000-ml graduated flask of grade A, with conformity mark,
4.3
10-ml full pipette of the Quality class AS, with conformity marks.
5
Chemicals
5.1
toluene, to be used analysis,
5.2
n-heptane, for analysis,
5.3
dichloromethane, for analysis,
5.4
N-ethyl-1-(4-phenylazophenylazo) naphthyl-2-amine (standard dye) *)
5.5
Column regeneration solvent by respective rule.
6
Preparing
6.1
Preparation of samples containing samples are water-free. Dewatering sodium sulphate. Soiled samples are filtered before the dye content determination.
6.2
Preparation of the Standard Dye Solution, 0.125 g of standard dye (cf. Subsection 5.4) Weigh to 0.0001 g precisely into the 250 ml volumetric flask and, after tempering, make up to 20 degrees Celsius with toluene up to the ring mark. 10 ml of this solution are added to the 1 000 ml graduated flask with the full pipette and filled with toluene to the ring mark. The mass concentration of dye in this solution is 5 mg/l.
6.3
Preparation of the eluant as eluent a mixture of four parts by volume of n-heptane is obtained. (cf. Subsection 5.2) and a volume part of dichloromethane (cf. Subsection 5.3).
6.4
Preparing the acidity for conditioning you can be left through the column at a flow rate of 2 ml/min elution agent (cf. Subsection 6.3). The conditioning is complete if the standard dye solution (cf. Table 1) is used for three consecutive measurements (cf. Subsection 6.2), the retention times of the dye do not differ by more than 5 percent from the mean value.
6.5
Determination of the area factor from the peak areas of the chromatograms of the standard dye. The factor required for the calculation of the dye content in the samples shall be determined by using the standard dye solution (cf. Subsection 6.2) Three measurements under the same conditions as in the subsequent measurement of the samples shall be carried out. From the resulting peak areas for the standard dye, the mean value is formed and the factor is calculated according to the following formula:

= Cs
As
where fs = area factor Cs = mass concentration of the standard dye solution (5 mg/l) As = average of the peak surface of the standard dye from three measurements
7
Implementation of the MessungThe sample loop of the inlet valve of the prepared column (cf. Subsection 6.4) is filled with the sample. By switching the valve, the sample is placed on the column. At the same time, the integrator is started. The area evaluation of the integrator must be selected in such a way that all possible dye peaks are evaluated. In the case of the currently legally authorised dyes, this can be up to seven peaks. It should be noted that both in the standard dye solution and in the sample to be examined, depending on the separation capacity of the column, first between two to five (in the case of oil) peaks occur, which are based on the toluene or oil content of the column. The standard dye solution or the sample to be examined can be attributed to it and must not be included in the evaluation by the integrator. After the appearance of the last dye peak, which is caused by the standard dye, the measurement is complete.
8
EvaluationFor evaluation, the area sum of all Dye peaks formed. From this, the dye content in mg/l is calculated according to the following formula:


/l dye = Apr-fs
where: Ap = Dye Peaksfs = Surface Area by Subsection 6.5
9
specification the results of the dye content shall be expressed in mg/l to 0.1 mg/l rounded. DIN 1333 (February 1992 edition) must be taken into account when rounding to the last point to be specified.
10
Precision of the method (according to DIN 51848 Part I, edition December 1981


repeatability
mg/l
Comparability
mg/l
0, 10.2
*)
The reference sources provide information:
DIN sources of reference sources for standardized products in DIN Deutsches Institut für Normung e.V., Burggrafenstraße 6, 10787 Berlin.
unofficial table of contents

Appendix 3 (to § 110 set 1 no. 8)
Harmonized Euromarker reference analysis method of the Community to identify the marker Solvent Yellow 124 in Gasölen

(Fundstelle: BGBl. I 2006, 1798-1800)
For the smooth operation of the internal market, and in particular the Avoidance of tax evasion has been established by Council Directive 95 /60/EC of 27 June 2000 on the implementation of the November 1995 on the tax labelling of gas oils and kerosene (OJ L 327, 22.12.1995, p. EC No 46) introduced a common system for the labelling of gas oil and kerosene, subject to a reduced rate of excise duty. Commission Decision 2001 /574/EC of 13 December 2001. 1 July 2001 on the definition of a common substance for the tax labelling of gas oils and kerosene (OJ L 327, 28.8.2001, p. EC No L 203 p. 20, No 48) was Solvent Yellow 124 (systematic name according to IUPAC: N-ethyl-N-[2-(1-isobutoxyethoxy) ethyl]-4-(phenylazo) aniline); CAS No.: 34432-92-3) as a common substance for the tax labeling of gas oils and kerosene. determined. This plant contains a method for the determination of Solvent Yellow 124 in gas oil and kerosene, which is based on the method 455 MAD, Rev. 1 (HPLC). The procedure is based on the Guideline of the Committee on Excise Duties of the Commission of the European Communities of 13 June 2008. January 2005 (CED No 494 rev.1) in disputes as a reference procedure for the investigation of identified energy products and mixtures of diesel fuels subject to a reduced rate of excise duty.
1
Purpose and Scope
1.1
ExplanationThe procedure describes the determination of Solvent Yellow 124 in a concentration range between the detection limit of up to 10 mg of Solvent Yellow 124 per liter. If the concentration is above 10 mg/l, a dilution with xylene (subsection 3.3) is required for the exact determination of the concentration.
1.2
Detection Limits Detection limit for gas oil and kerosene is 0.02 mg/l.
1.3
Quantification limit (limit of determination) The limit of quantification in gas oil and kerosene is 0.07 mg/l.
2
Principle and Reaction The sample is filled into a small sample vessel. The product is separated by standard phase chromatography and determined by means of UV/Vis detection at 450 nm. In order to obtain further information, an analysis of the samples can be carried out by means of a diode array detector, which is likewise at 410 nm. External calibration is used, the purity of the Solvent Yellow 124 used should be taken into account.
3
reagents and other materials Use Only reagents of recognized quality.
3.1
Solvent Yellow 124,
3.2
toluene, for Liquid chromatography,
3.3
o-xylene, p.a.,
3.4
ethyl acetate, p.a.
4
devices
4.1
Usual Lab Glassware. Graduated flasks (2 000 ml and 100 ml) and pipettes (1 ml, 5 ml and 10 ml) of class B or better,
4.2
HPLC equipment equipped with:
4.2.1
HPLC pump, which works pulsation-free and a constant flow at the required flow volume,
4.2.2
Sample encoder with loop injector (manual or part of an automatic sample transmitter) with a capacity of 20 µ l,
4.2.3
column, 5 µ m silicon dioxide length 200 to 250 mm, internal diameter 3.0 to 5.0 mm, for example Waters Spherisorb 5 µ m or Luna 5 µ m Silica Phenomenex,
4.2.4
Precolumn, silicon dioxide, for example, Spherisorb S5W Waters. Use advisable, but not mandatory,
4.2.5
Column furnace: Should be used when the retention time of the Solvent Yellow 124 peaks from pass through to pass is not stable. Temperature 40 degrees Celsius,
4.2.6
Detector: UV 450 nm or when using a diode array 410 nm and 450 nm,
4.2.7
Integration system with electronic integrator with Reching and Reporting function, compatible with the output of the detection instrument.
5
Expiration
5.1
General Untake a representative sample of the to be analyzed Product.
5.2
Pretreatment of the sample transfer the sample into a small sample vessel. If the sample contains dirt, filter it by means of a syringe filter, for example 0.45 µ m PTFE.
5.3
Mobile phaseeluent: Mix 40 ml of ethyl acetate (Subsection 3.4) and 1 960 ml of toluene (subsection 3.2) in a 2 000 ml volumetric flask and homogenize the mixture.
5.4
Reference Root Solo Reference stock solution from Solvent Yellow 124 of 100 mg/l, by weighing the required amount of Solvent Yellow 124 (subsection 3.1) in a 500 ml volumetric flask and filling with xylene (subsection 3.3) at a temperature of 20 ± 1 degree Celsius. Make a note of the weight with four decimal places. The purity of the Solvent Yellow 124 used should be taken into account. Thoroughly mix, leave one night stand. Then re-mix thoroughly and prepare the calibration solutions.
5.5
Calibration solutions

5.6
System control analysis of the samples must show the stability of the HPLC system and the retention of the Solvent Yellow 124 is tested. Inject the calibration solution with a concentration of 10 mg/l three times and carry out a chromatography. The relative standard deviation of the peak area in the three injections should be less than 1 percent. The retention time of the Solvent Yellow 124 must be two to four times longer than the period of time until the signal for the empty volume to appear. The relative standard deviation of the retention time of Solvent Yellow 124 should be less than 2 percent. If the retention time is too short or too long, the eluent must be adjusted. The retention time is shortened by adding ethyl acetate to the eluent.
5.7
Certain samples and calibration substances are analyzed twice. Start with the three calibration solutions. A maximum of twelve samples can be analyzed twice, and a new calibration will be required. The sequence is always completed with three calibration solutions. The calibration curve is forced through the zero point. If the correlation coefficient of the linear regression of all calibration points is greater than 0.999, the calibration is appropriate. If the correlation coefficient is less than 0.999, the performance of the system must be checked and, if possible, improved.
6
EvaluationFor evaluation, the Subsection 5.7 from the mean values of the peak areas of the related calibration solutions As and their concentration Cs, a surface factor a is determined as follows:

Concentration Volume Reference Root Solution End Volume Metering Piston
approximately 10 mg/l 10 ml 100 ml
Approximately 5 mg/l 5 ml 100 ml
approximately 1 mg/l 1 ml 100 ml
a = Cs
As
In the concentration of the standard in mg/l its purity should be taken into account. From the surfaces of Solvent Yellow 124-Peaks of the samples the concentration is calculated as follows:


In this: c = Solvent Yellow 124 concentration in the sample in mg/lAP = Solvent Yellow 124 -Peaksa = Area factor
7
indication of the result sesWith a content of Solvent Yellow 124 to 0.3 mg/l, the salary in mg/l with two decimal places is to be indicated at higher contents with a decimal place. For rounding to the last position to be specified, the DIN 1333 (February 1992 edition) must be taken into account.
8
Precision
8.1
Repeatability differences between the results of two investigations, which are recently separated by the same person in the same circumstances with identical sample material , 95 percent of the analyses may not exceed the following values:

c = AP-a
8.2
Comparability differences between the results of two independent investigations involving two different people in different labs under different circumstances performing with identical sample material, 95 percent of the analyses must not exceed the following values:

Sample content, scope repeatability
0.12 to 0.27 mg/l 0.03 mg/l
4 to 10 mg/l0.16 mg/l
Sample content, scope Comparability
0.12 to 0.27 mg/l 0.05 mg/l
4 to 10 mg/l0,10 X
where X is the average of the two results.
8.3
Measurement uncertainty The measurement uncertainty can based on the data for comparability, it is confirmed that the laboratory is working as well as the laboratories involved in the validation study. The calibration inaccuracy is not included in the data for comparability and is therefore still to be added. The measurement uncertainty is then estimated as follows
 
U = k-c √u2+ u2
Rst
This means:
U =
extended measurement uncertainty
k =
Expansion Factor (for a confidence interval of 95 percent, k = 2)
c =
Concentration for which the Measurement uncertainty is to be calculated
uR =
relative measurement uncertainty due to comparability
ust =
relative measurement uncertainty of the calibration standard (first and foremost purity); can be ignored if < 1/3 uR
9
NoteThe Comparability is specified in the method only for the ranges 0.12 to 0.27 mg/l and 4 to 10 mg/l. The formula (R = 0.1 x) specified for the upper range is extrapolated to the range of 0.28 to 3.9 mg/l
unofficial Table of contents

Appendix 4 (to § 110 sentence 1 no. 9)
Method of determination of the dye equivalent of labelling substances

(Fundstelle: BGBl. I 2006, 1801) The colouring equivalent of mixtures of the red dyes mentioned in § 2 para. 1 is to be determined spectrophotometrically by comparison of the extinctions in toluene. Equivalence is present when the extinction curve of the dye mixture and the extinction curve of 5 g of N-ethyl-1-(4-phenylazophenylazo)-naphthyl-2-amine (standard dye) are at the maximum under the same measuring conditions.