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Regulation on the implementation of the Energy Taxation Act

Original Language Title: Verordnung zur Durchführung des Energiesteuergesetzes

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

Unofficial table of contents

Energy StV

Date of completion: 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 July 2013 (BGBl I). 2763).

Status: Last amended by Art. 1 V v. 24.7.2013 I 2763

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 4.8.2006 + + +) 
(+ + + For application cf. § 112 + + +)


The V was adopted as Article 1 of the V v. 31.7.2006 I 1753 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 Summary

General
§ 1 Definitions
§ 1a Responsible main customs office
§ § 1 to 3, 53 to 53b and 55 of the Act
§ 1b Supplementary definitions of the law
§ 1c Tax rate for sulphur-containing energy products
§ 2 (3) and (4), § 27 (1), § 48 (1), § 52 (1) and § 66 (1) (12) of the Act
§ 2 Proper labelling
§ 3 Application for authorisation of labelling bodies
§ 4 Authorisation of labelling facilities
§ 5 Application for authorisation of the holding of the marking
§ 6 Authorisation of the holding of the marking
§ 7 Obligations of the holder of the marking establishment
§ 8 Other energy products as gas oils
In accordance with § 3 (1) sentence 1 (1) and (2), § 37 (2) sentence 2, and § § 53 to 53b of the Act
§ 9 Asset Term
§ § 3, 53a and 53b of the Act
§ 10 Usage grading
In accordance with Article 3 (1), first sentence, point 2 and paragraph 5 of the Act
§ 11 Obligations of the plant operator
To § 3a of the Law
§ 11a Cargo handling in seaports
To § 6 of the Law
§ 12 Application for manufacturer's permission
§ 13 Establishment of the manufacturing plant
§ 14 Granting and extinguisher of the manufacturer's licence
§ 15 Obligations of the manufacturer, tax supervision
On § 7 of the Law
§ 16 Request for storage permit
§ 17 Establishment of the Camp
§ 18 Granting and erasing of the storage permit
§ 19 Obligations of the warehousekeepers, tax supervision
§ 20 Storage Handling
Section 21 Approved warehousing, permission and obligations
Section 22 Storage without deposits
On § 8 of the Law
Section 23 Removal and removal of energy products
§ § 8, 9, 9a, 14, 15, 16, 22 and 23 of the Act
Section 23a Tax Login
On § 9 of the Law
§ 24 Manufacturing outside of a manufacturing plant
§ § 6 to 9, 23, 31, 32 and 38 of the Act
Section 25 Signs of danger to tax
On § 9a of the Law
Section 26 Registered Recipient
On § 9b of the Law
§ 27 Registered consignor
§ § 9c and 9d (2) of the Act
§ 28 Beneficiaries, exemption certificate
To § § 9d to 13 of the Act
Section 28a Participation in the computerised transport and control system
§ 28b Creating the electronic administrative document, carrying out an expression
§ 28c Unspecified recipient
§ 29 Type and amount of security
§ 30 Cancellation of the electronic administrative document
Section 31 Modification of the place of destination when using the electronic administrative document
Section 32 Distribution of consignments during transport
§ 33 Transport from other Member States and termination of carriage under suspension of excise duty
Section 34 Entry and export notification when using the electronic administrative document
§ 35 Transport in the tax area without an electronic administrative document
§ 36 Start of carriage by default
§ 36a Cancellation in the default procedure
§ 36b Modification of the place of destination in the failure procedure
Section 36c Breakdown by default
Section 36d Entry and export notification in the failure procedure
Section 37 Replacement certificates for the termination of transport
On § 14 of the Law
Section 37a Irregularities during transport under suspension of excise duty
On § 15 of the Law
§ 38 Display and approval
§ 39 Transport
§ 40 Obligations of the taxable person, tax supervision
To § § 15, 17, 21 and 46 of the Act
Section 41 Main container
On § 18 of the Law
§ 42 Shipping, Representative
To § 18a of the Law
§ 42a Irregularities during the transport of energy products of non-taxable transport of other Member States
To § § 19 to 19b of the law
Section 43 Imports of energy products from third countries and third countries
Section 66 (1) (16) of the Act
Section 44 Consumption of energy products of non-taxable transport for commercial purposes in other Member States
§ 45 Transport by another Member State of energy products of non-taxable transport
§ § 21, 65 (1) and § 66 (1) (12) of the Act
Section 46 Restrictions on transport, movement and use
§ 47 Mismatches in labelling and other establishments
§ 48 Mismatches in the delivery of transport equipment
§ 49 Rinse operations and other mixtures
On § 23 of the Law
§ 49a Levy of other energy products
§ 50 Display
Section 51 Duties, tax supervision
§ § 24 to 30 of the Act
Section 52 Application for permission as user or distributor
Section 53 Granting of permission
§ 54 Deletion of permission
§ 55 General permission
§ 56 Duties of the holder of the permit, tax supervision
Section 57 Reference and levy of non-taxable energy products
On § 25 of the Law
Section 58 Use for other purposes
On § 26 of the Law
§ 59 Self-consumption
To § § 17 and 27 of the Act
§ 60 Ship and Aeronautics
Section 61 Taxation of energy products in watercraft
On § 31 of the Law
Section 62 Registration of the coal operation
§ 63 Establishment of coal operation
Section 64 Duties of the holder
Section 65 Application for permission for coal undertakings and coal suppliers
Section 66 Granting and erasing permission
Section 67 Obligations of the holder of the authorisation
Section 68 Reference and storage of untaxed coal
Section 69 Delivery of untaxed coal
On § 34 of the Law
Section 70 Spending coal in the tax area
On § 35 of the Law
Section 71 Imports of coal
On § 37 of the Law
Section 72 Application for permission as a coal user
Section 73 Granting and erasing permission
Section 74 General permission
§ 75 Obligations of the holder of the authorisation
Section 76 Reference and storage of tax-free coal
Section 77 Self-consumption
On § 38 of the Law
Section 78 Registration for suppliers, borrowers and recipients of natural gas
§ 79 Obligations
On § 39 of the Law
§ 80 Advance payments
On § 40 of the Law
§ 81 Non-line-bound
On § 41 of the Law
Section 82 Non-wired imports
On § 44 of the Law
Section 83 Application for authorisation as a natural gas supplier or as a natural gas distributor
Section 84 Granting and erasing permission
Section 84a General permission
§ 85 Obligations of the holder of the authorisation
§ 86 Self-consumption
§ 46 of the Law
Section 87 Tax relief on the movement from the tax area
On § 47 of the Law
Section 88 Tax relief on admission to tax warehouses
§ 89 Tax relief for hydrocarbon components
§ 90 Tax relief for tax-free purposes
Section 91 Coal tax relief
Section 91a Tax relief for natural gas at feed-in
On § 48 of the Law
§ 92 Tax relief in flushing processes and accidental mixing
On § 49 of the Law
Section 93 Tax relief for energy products used for heating or in beneficiary installations
On § 50 of the Law
Section 94 Tax relief for biofuels
§ 51 of the Law
§ 95 Tax relief for certain processes and procedures
On § 52 of the Law
§ 96 Tax relief for shipping
Section 97 Tax relief for aviation
To § § 53 to 53b of the law
Section 98 Tax relief for power generation and the coupled generation of power and heat, General
§ 53 of the Law
§ 99 Tax relief for electricity generation
To Section 53a of the Law
§ 99a Full control relief for the coupled generation of power and heat
§ 99b Proof of high efficiency
§ 99c Operating lifetime
To Section 53b of the Law
§ 99d Partial tax relief for the coupled generation of power and heat
§ 54 of the Law
§ 100 Tax relief for businesses
§ 100a Use of heat by other companies
§ 55 of the Law
§ 101 Tax relief for companies in special cases
§ 56 of the Law
Section 102 Tax relief for local public transport, General
§ 102a Tax relief for local public transport by rail
Section 102b Tax relief for public transport by motor vehicles
On § 57 of the Law
Section 103 Tax relief for farms and forestry
On § 59 of the Law
Section 104 Tax compensation for diplomate-gasoline and diesel fuel
Section 66 (1) (2) of the Act
Section 105 Tax benefit for pilot projects
Article 66 (1) (18) of the Act
Section 105a Tax relief for foreign armed forces and headquarters
§ § 61 and 66 (1) (16) of the Act
Section 106 Tax supervision, obligations
Section 107 Obligation to supply energy products
§ § 65 and 66 (1) (16) of the Act
Section 108 Controls, assuring
Article 66 (1) (17) of the Act
§ 109 Misses of taxed energy products
Section 66 (1) (13) of the Act
§ 110 Standards
On Section 381 (1) of the Tax Code
Section 111 Irregularities
Final provisions
Section 112 Transitional arrangements

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General

Unofficial table of contents

§ 1 Definitions

For the purposes of this Regulation, the following shall be:
1.
the red dyes referred to in Article 2 (1) and the marking substance Solvent Yellow 124, as well as the foreign labelling substances to be recognised in accordance with Article 2 (2) and (3);
2.
Labelling solutions: solutions of the labelling substances listed in § 2 (1) in energy products or other solvents, which are intended for the identification of gas oils or energy products equivalent to them in accordance with Article 2 (4) of the Act are;
3.
Marking equipment: installations in which the labelling solution is added or otherwise added to the energy product to be marked by a pump or regulating device controlled by a measuring device, in a given ratio is proportionally distributed and distributed in a uniform manner. An identification device shall also include the necessary accessories and lines;
4.
essential components of labelling equipment: control and measuring equipment, quantity and measurement value detection systems, safety devices, vaccination centres and containers for labelling solutions;
5.
Marking establishments: establishments whose holders are authorised to label energy products in accordance with § 6;
6.
light heating oil: gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature (Section 1 (4) of the Law), which are marked in accordance with Article 2 (1) or are considered to be marked in accordance with Article 2 (2) and (3);
7.
Storage facilities for energy products: spaces, vessels and storage places, in or on which energy products are stored;
8.
Computer-based transport and control system: system for exchanging electronic messages on movements of energy products with customs administration via the persons involved in carriage under suspension; the system is used for the purpose of: the control of such movements;
9.
electronic administrative document: the draft electronic administrative document, in accordance with an officially prescribed record, which is provided with a unique reference code;
10.
Method of failure: procedures 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.
Customs office of exit:
a)
for rail, post, air or maritime transport, the customs office responsible for the place where the energy products of railway companies, postal services, air transport, or shipping companies are transferred to a third country or a third country by means of a continuous transport contract for carriage with destination,
b)
in the case of energy products carried in pipelines, the customs office designated by the Member State in whose territory the exporter is established,
c)
in the case of energy products other than those referred to in (a) and (b), the last customs office before the exit of the energy products from the excise territory of the European Community shall be the last customs office to be delivered;
12.
Simplified accompanying document: transit document referred to in Article 2 (1) in conjunction with the Annex to Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the transport of Products subject to excise duty which are already in the free circulation of the Member State of departure (OJ L 327, 30.4.2004, p. EC No 17), as amended. 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 (products subject to excise duty) for tax purposes for excise duty purposes;
13.
Customs Code-Implementing Regulation: Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1993, 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) has been amended, as amended;
14.
Electricity tax Implementation Regulation: the Electricity Tax Implementing Regulation of 31 May 2000 (BGBl. 794), as last amended by Article 2 of the Regulation of 20 September 2011 (BGBl I). I p. 1890), as amended;
15.
bulk goods: unpacked energy products in a container which is either part of the means of transport or an ISO tank container, as well as unpacked energy products in other containers with a volume of more than 210 litres;
16.
Cogeneration unit: the smallest technically independent device for the 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 in the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of sentence 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 the first sentence of the first sentence, shall apply in accordance with Unofficial table of contents

§ 1a Main Customs Office

Save as otherwise provided in this Regulation, the main customs office shall be responsible for the scope of this Regulation, from whose district the person referred to in each of the rules shall operate their business or, if it does not operate a company in whose district it is domicated. For companies operating from a location outside the tax territory, or for persons who are not domiciled in the tax area, the main customs office is locally responsible, in the district of which they appear for the first time tax-wise.

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§ § 1 to 3, 53 to 53b and 55 of the Act

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§ 1b Supplementary definitions of the law

(1) As other goods within the meaning of § 1 (3) sentence 1 (2) of the Law, which consist wholly or partly of hydrocarbons, do not apply:
1.
Sewage sludge in accordance with § 2 (2) sentences 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 November 2010 (BGBl I). 1504), as amended,
2.
Municipal waste of waste key 20 03 according to 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 I). 1619), as amended,
3.
Other waste, according to the Appendix to Article 2 (1) of the Waste Directory Regulation, as amended, which, on average, has a calorific value of not more than 18 megajoules per kilogram. The average calorific value shall be determined
a)
per month per line, or
b)
in relation to individual or multiple waste deliveries, if the calorific value is demonstrated by representative reference analyses, and
4.
Gaseous wastes of headings 3824 and 3825 of the Combined Nomenclature, which
a)
have, on average, a calorific value of not more than 18 megajoules per kilogram, and
b)
must be treated in accordance with environmental legislation.
The average calorific value is calculated on a monthly basis
a)
per combustion line, or
b)
computationally on the basis of analyses of representative sample samples obtained by means of quantitative proportional sampling.
(2) The use of energy products for heating in the meaning of Section 1a, first sentence, point 12 of the Act is not available if the energy product is incinerated solely for the disposal of its pollutant potential or for safety reasons, or if energy products are used exclusively for safety reasons to operate ignition or decoy flames. (3) In the sense of § 1a, first sentence, point 14 of the Act, only such gaseous energy products are considered to be caught in coal mining, which: come from active or decommissioned coal mines. (4) Other comparable waste within the meaning of the second sentence of § 2 (4) of the Act shall apply to energy products which are used or contaminated and can thus no longer be used for their original intended use without further processing. Other similar wastes pursuant to Section 2 (4), second sentence, of the Act are also residues from alcohol extraction and alcohol rectification used or delivered to the purposes specified in § 2 (3) of the Law. (5) As coupled Production of power and heat (CHP) in the sense of § § 3 and 53 to 53b of the Act applies to the simultaneous conversion of used energy into usable mechanical or electrical energy and useful heat within a thermodynamic process. (6) As an accredited conformity assessment body within the meaning of Section 55 (8) (2) of the Act shall apply to bodies carrying out conformity assessments, including calibrations, tests, certifications and inspections, and to the 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 setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing Council Regulation (EEC) No 339/93 (OJ L 378, 27.3.2008, p. 30), as amended. (7) As a national accreditation body within the meaning of Section 55 (8) (2) of the Act, the following bodies shall apply:
1.
which according to § 8 of the Accreditation Body Act of 31 July 2009 (BGBl. 2625), as set out in Article 2 (80) of the Law of 22 December 2011 (BGBl). 3044), as amended or established in the current version, and
2.
any other body designated as a national accreditation body by a Member State of the European Union or by a State of the European Economic Area as referred to in Article 4 (1) of Regulation (EC) No 765/2008.
(8) Admission point in accordance with § 28 of the Environmental Act in the meaning of § 66b (1) of the Act is that according to § 1 of the UAG-Beleihungsverordnung of 18 December 1995 (BGBl. I p. 2013), as last amended by Article 1 of the Regulation of 13 December 2011 (BGBl. 2727), in the current version, with the tasks of an authorisation and supervisory body for environmental verifiers and environmental expert organisations, respectively, has been amended. Unofficial table of contents

§ 1c Tax Tariff for sulphur-containing energy products

In the case of a sulphur content of more than 50 milligrams per kilogram, energy products in accordance with the second sentence of Article 2 (4) of the Act shall, by way of derogation from § 2 (3), first sentence, point 1 (a) of the Act, be exclusively subject to the tax rate of § 2 (3) sentence 1 (1) (b) of the Act.

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§ 2 (3) and (4), § 27 (1), § 48 (1), § 52 (1) and § 66 (1) (12) of the Act

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§ 2 Order-based labelling

(1) Gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature are then duly marked in the sense 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 Control area prior to the initial charge in a labelling operation using approved labelling equipment with 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 one in the colour effect Equivalent mixture 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 (marked) to 1 000 liters at 15 degrees Celsius. (2) Where gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature are obtained from another Member State (Article 1a, first sentence, point 5 of the Act), a third territory (Article 1a, first sentence, point 6 of the law) or a third country (Section 1a, first sentence, point 7). in the tax territory, they shall be subject to the conditions laid down in the law , to the contrary, identified as being duly marked if a certificate is issued in one of the official languages of the European Community of the excise duty administration, the manufacturer or the foreign identifier responsible for the supplier. shall be submitted that the gas oil has been labelled outside the tax territory and at least the content of the labelling substances referred to in paragraph 1 and not more than 9.0 g of Solvent Yellow 124 to 1 000 litres at 15 degrees, in accordance with the type and quantity of the oil Celsius is evenly distributed. If too small a percentage of labelling substances is found, Article 7 (2) (5) to (7) shall apply. (3) Gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature which are to be placed in the tax territory from another Member State and, in addition to the quantity of Solvent Yellow 124 other than those referred to in paragraph 1, other than those referred to in paragraph 1, shall be considered to be duly marked, subject to the contrary determination, if the latter are: Labelling materials in the same manner (red coloration) and comparable reliability how the labelling substances referred to in paragraph 1 enable identification of energy products and the distinction between 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. Unofficial table of contents

Section 3 Application for authorisation of labelling facilities

(1) The approval of a manufacturer ' s complete marking equipment and of new essential components shall be requested in writing at the principal customs office, which shall be 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 The application shall be accompanied by:
1.
a detailed description of the identification device or of the essential components and of their operation, including the concentration in which labelling solutions should be added,
2.
a schematic representation of the marking 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 authorisation. Unofficial table of contents

Section 4 Approval of labelling facilities

(1) The main customs office shall provide identification facilities in writing under the right of withdrawal if they comply with the following requirements:
1.
They need to be clearly structured and easily accessible,
2.
It is necessary to ensure that the labelling process is not impaired and that the labelling solution cannot be derived,
3.
They must be equipped with measuring devices which indicate the quantity of light heating oil or-on the addition of the marking solution behind the measuring device-the gas oil to be marked with a special, non-adjustable counter or the quantity measured shall be continuously documented, indicating the nature of the material to be measured and the sequence of the levy, and the addition of a labelling solution to the counter shall be permitted only if it has been used for the purpose of: a quantity of 0.01% of the space required for proper labelling does not exceed
4.
They shall be equipped with technical devices intended to dispel or block devices intended for loading, dispensing or special meneming of light heating oil, if the marking process is interrupted,
5.
Faults must be indicated and documented by warning devices,
6.
They must be safe against unauthorised interventions or can be secured against them by the application of closures,
7.
They must exclude a mixture of light heating oil with gas oil which is not marked.
The approval may be connected with secondary provisions in accordance with Section 120 (2) of the German Tax Code. The authorisation shall be revoked if one of the conditions set out in the first sentence of 1 to 7 is no longer fulfilled. (2) The main customs office may waive individual requirements if the tax concerns are adequately secured in another way. (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 if the changes from operational documents can be recognized at any time and if the control concerns are not affected. (4) In the case of the approval of essential components, paragraphs 1 to 3 shall apply. sensual. Unofficial table of contents

Section 5 Application for authorisation of the marking establishment

Holders of establishments in which the gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature are to be marked shall, at the latest six weeks before the intended inclusion of the marking, have the following approval: Main customs office in writing to apply. (2) To be attached to the application:
1.
a presentation of the complete technical process of marking, including the labelling equipment, substances and solutions provided for,
2.
the authorisation of the marking equipment (§ 4) and the declaration by the applicant or the manufacturer of the labelling bodies that the labelling facilities fitted or to be installed are in accordance with the authorisation,
3.
a presentation of the facilities provided for the determination of light heating oil,
4.
a drawing and description of the storage facilities for gas oil from which it is supplied to the establishments designated for the marking and in which it is intended to be stored as a light heating oil or to be discharged from the dispenings, after the marking,
5.
an overall plan of the piping with all the branches, storage containers, identification devices, taps and sampling points, in which all the equipment from which gas oil, light heating oil or labelling solution are removed , in particular,
6.
a description of the measures taken to ensure the protection of the marking equipment and related installations against unauthorised interference,
7.
where appropriate, a declaration of the appointment of a representative pursuant to section 214 of the tax code or of an operating manager in accordance with § 62 (1) of the Act, in which he has declared his agreement.
The applicant shall, at the request of the principal customs office, provide further information if it appears necessary for the granting of the authorization. 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. Unofficial table of contents

Section 6 Approval of the marking establishment

(1) The main customs office shall authorise holders of tax warehouses which may obtain and store gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature under suspension of excise duty, and services which are subject to tax suspension; Third party gas oil for these storage facilities, under the right of withdrawal in writing, the marking provided that the following conditions are met:
1.
There must be no objecting to the tax reliability of the applicant,
2.
The marking equipment must be approved and installed and used in accordance with the authorisation,
3.
The marking device and other parts of the plant in which the sequence of the marking process can be influenced must be secured against unauthorized tampering by means of official closures. If there is no risk to tax concerns, the main customs office may authorise or refuse to enter into a company's closure, provided that the construction or other facilities ensure that the the identification process cannot be affected by unauthorised use,
4.
Mixing of light heating oil with non-labelled gas oil must be ruled out; § 47 shall remain unaffected,
5.
The labelling substances must also be uniformly distributed in the quantity of light heating oil in the quantitative ratio determined in accordance with section 2 (1), even in the smallest quantity of light heating oil, which is to be considered in accordance with the operating conditions.
The authorization shall be revoked if one of the conditions set out in the first sentence of 1 to 5 is no longer fulfilled. (2) The main customs office may provide the approval of the marking with secondary provisions in accordance with Article 120 (2) of the German Tax Code, which shall: to exclude a risk to tax concerns. Unofficial table of contents

Section 7 Duties of the holder of the marking establishment

(1) The holder of the marking establishment shall carry out and monitor a proper marking within the meaning of section 2 (1) of this Regulation. 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 tax concerns or if the light heating oil is supplied directly to users. (2) The holder of the labelling establishment shall have at its request of the main customs office within given time limits, to take samples of the light fuel oil and to 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 given 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 owner of the Marking operation
1.
the related and used labelling materials and labelling solutions, by time and quantity, labelling solutions, also in terms of labelling substances, with respect to each other, and in the case of mixing with each other and in the case of use for labelling in approved records and
2.
the quantity of self-labelled light heating oil according to the instructions of the main customs office separately in the production or storage book or in the records approved in its place or-as far as the holder of a service operation pursuant to § 6 (1) Sentence 1 is-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. Unofficial table of contents

Section 8 Other energy products as gas oils

(1) In the case of other energy products as gas oils which require proper labelling in accordance with Article 2 (4) of the Act, § § 2 to 7 shall apply mutatily. If, in spite of the waiver of a marking, energy products are marked (§ 2 paragraph 4 sentence 4 of the law), they must be marked properly; § § 2 to 7 apply mutadas. (2) On request, the main customs office may allow that Heating oil additives of heading No 3811 of the Combined Nomenclature do not differ from section 2 (3), first sentence, and section 4 of the Act, if, in the circumstances, use of the additives as fuel or for production or improvement of fuel is not to be assumed. The approval may be provided with secondary provisions (§ 120 of the Tax Code).

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In accordance with § 3 (1) sentence 1 (1) and (2), § 37 (2) sentence 2, and § § 53 to 53b of the Act

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§ 9 Plant term

(1) A combination of technical components with which the energy content of energy products is converted into target energy shall be deemed to be an installation within the meaning of the first sentence of section 3 (1) (1) and (2), the second sentence of Article 37 (2) and the sections 53 to 53b of the Act. Target energy is the form of energy that is to be generated from an energy conversion process. The Annex to the first sentence shall apply in particular:
1.
CHP units,
2.
power generation units,
3.
multiple cogeneration units, power generation units or CHP and power generation units, directly connected to each other. In particular, production units in modular construction, which are located in the same structural object, are considered to be directly connected to one another.
If further units in the meaning of sentence 3 are subsequently added to an installation in accordance with the third sentence and are directly connected to it (extension), they shall be considered as part of this Appendix. (2) As an installation within the meaning of Section 53 of the Act, the following shall apply without prejudice to the Paragraph 1 also includes several power generating units at different sites, if they are centrally controlled for the purpose of power generation and the electricity generated is to be at least partially fed into the power supply network.

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§ § 3, 53a and 53b of the Act

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§ 10 Usage degree

(1) For the determination of the degree of use, the following shall be measured:
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 in charge may, upon request, allow other 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 utilization. (2) Generated thermal energy is considered to be used when it is outside the combined heat and power coupling process is used, in particular for space heating, hot water preparation, cold production or as process heat. Waste heat is not considered to be used thermal energy in the sense of the set of 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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In accordance with Article 3 (1), first sentence, point 2 and paragraph 5 of the Act

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§ 11 obligations of the plant operator

(1) The operator of an installation pursuant to Section 3 (1), first sentence, point 2 of the Act shall demonstrate the annual utilisation rate of the installation annually until 31 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 application are for each of the following: Indicate the 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 indicating the average consumption per operating hour;
5.
a description of the installed and operational devices for power and heat use,
6.
a declaration on the use of the generated thermal and mechanical energy,
7.
a provisional calculation of use, and
8.
a presentation of the quantity determination of the energy products used.
At the request of the main customs office, the operator must provide further information if they appear to be necessary to secure the tax revenue or to ensure tax supervision. (4) The operator has made changes to the main customs office in accordance with 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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Section 11a Goods turnover in seaports

(1) Seaports within the meaning of Article 3a (1) of the Act shall be ports or parts of port areas with cargo handling which lie or are adjacent to water areas covered by the scope of the Maritime Law of the Sea in the version of the notice of 22. October 1998 (BGBl. 3209; 1999 I p. 193), as last amended by Article 1 of the Regulation of 7 April 2010 (BGBl I). 399), as amended. (2) The cargo handling in seaports in the meaning of Section 3a (1) of the Act includes the following activities by loading and unloading companies:
1.
cargo handling,
2.
the storage and
3.
Auxiliary and secondary activities in the transport of goods to water.
(3) In the case of cargo handling, the stowage and the loading and unloading of goods by third parties shall apply irrespective of the type of transport 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, and 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) Third Party goods referred to in paragraph 3 are goods in which the loading and unloading undertakings are temporarily or permanently have no right of use. (5) As a cargo handling in seaports within the meaning of Section 3a (1) of the Act, the operation of
1.
service and maintenance vehicles,
2.
Construction and maintenance vehicles and
3.
Vehicles used for passenger transport in seaports.
(6) As vehicles in the meaning of Section 3a (1) of the Act
1.
Motor vehicles,
2.
rail 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 for a manufacturer's licence

(1) Those who wish to produce energy products under suspension of taxation have the permission to apply for the main customs office in accordance with the first sentence of Article 6 (3) of the Act before the opening of the holding after the officially prescribed form. The application shall be accompanied by:
1.
a description of the manufacturing facilities, the storage sites, the dispensiles and the spaces in connection with them or adjacent to them, and in two-fold production a location and piping plan;
2.
a declaration of establishment, which shall be described in more general terms
a)
the manufacturing process,
b)
the raw materials to be processed,
c)
the products to be produced and the characteristics of the products to which the tax applies,
d)
the by-products and waste;
the declaration of establishment shall be supplemented by a schematic representation, to the extent that this is necessary for its understanding;
3.
a presentation of the mene identification and the production accounting;
4.
of companies registered in the trade, cooperative or association register, a current register excerpt.
(2) The applicant shall, at the request of the main 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 by this. (3) If the holder of the manufacturing plant intends to operate further manufacturing plants, he or she shall request the appropriate application of the (1) and (2) an extension of the permit. Unofficial table of contents

Section 13 Establiting of the manufacturing plant

(1) The manufacturing operation must be such that the officials entrusted with the supervision of the supervisory authority may pursue the course of production and the whereabout of the products in the holding. The main customs office may place special requirements which appear to be necessary in the interest of tax supervision. (2) The storage tanks for energy products in the manufacturing plant must be subject to verification and the dispensiers shall be required to take the necessary measures to remove the goods. Energy products shall be provided with calibrated measuring devices. The main customs office may allow exceptions if the tax concerns are not affected by this. (3) The storage facilities for energy products and the filling stations for the abstracting of energy products are subject to approval by the main customs office. (4) The holder of the manufacturing plant may only manufacture energy products in the declared operating facilities, store only in the approved storage facilities and only take them out at the approved dispensiles. Unofficial table of contents

§ 14 Granting and Erasing of the Manufacturer's Licence

(1) The main customs office shall give written 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 § 12 paragraph 3, permission is extended. (1a) With the permission, according to an administrative provision of the Federal Ministry of Finance for the owner of the manufacturing plant and for each manufacturing operation Excise duty numbers awarded. 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 holding of production. (2) The licence For the manufacture of
1.
by revocation,
2.
by surrender,
3.
by means of a friction run,
4.
by handing over the manufacturing operation to third parties,
5.
by the death of the holder of the permit,
6.
by the dissolution of the legal person or association of persons without legal personality, who has been granted permission,
7.
by opening the insolvency proceedings on the property of the holder of the permit or by dismissal of the opening in the absence of a mass
at the date of the relevant event, unless the following paragraphs determine otherwise. (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 no indication of a (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 manufacturing operation until the date of the relevant event. Grant of the permission for heirs or an acquirer or until the liquidate of the manufacturing operations, the authorization shall be valid for the applicants and shall not expire before the expiry of a reasonable period of time which sets the main customs office. (5) Energy products which are in operation at the time of the erasure of the permit, shall be deemed to be in free circulation at the time of the extinguishing (Section 8 (1) sentence 1 of the Act). Unofficial table of contents

§ 15 obligations of the manufacturer, tax supervision

(1) The holder of the manufacturing establishment shall have a Belegheft. The main customs office may make arrangements for this purpose. (2) The holder of the manufacturing plant shall have access to and exit from energy products and other substances to produce a production book in accordance with an 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 manufacturing plant, indicating 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 thereby. The production book shall be carried out in each case for a calendar year and shall be completed by 31 January of the following year at the latest. The owner of the manufacturing establishment has to deliver the completed production book to the main customs office on request. (3) The owner of the manufacturing plant has, at the request of the main customs office, constellations on the tax-free levy. energy products. Until 15 February of each year, it shall notify the competent principal customs office of energy products other than those referred to in Article 28 of the Act, which it shall deliver in the preceding calendar year to the tax-free purposes listed in Appendix 1. (4) The holder of the manufacturing establishment shall, once in the calendar year, take up the stock of energy products and other substances and, at the same time as the main customs office, at the latest six weeks after taking stock of the inventory, to the main customs office to register officially 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 officers responsible for the supervision of the tax can participate in the inventory. (5) On the order of the main customs office, stocks of energy products and other substances must 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 declare the stocks in accordance with the officially prescribed form. The holder of the manufacturing establishment, at the request of the principal customs office, shall 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 holders of the control shall be responsible for the supervision of the holding. Public officials may, for tax purposes, take samples of energy products and substances intended for their production or produced as by-products in the manufacture of products for tax purposes. (7) The holder of the The main customs office, at the request of the tax supervisor, has important manufacturing operations (8) The owner of the manufacturing establishment has, subject to paragraph 9, amendments to the conditions specified in § 12 as well as over-indebtedness, looming or (9) The holder of the manufacturing establishment, the registered premises, the facilities, the deposits and the storage facilities shall be notified of the request for insolvency proceedings. or Zapfstellen or those shown in the declaration of establishment In order to change the situation, it must notify the main customs office of this in writing at least one week before. 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. The holder of the manufacturing establishment shall, at the request of the principal customs office, re-create the documents in accordance with Article 12 (1), second sentence, if they have become confusing. (10) The heirs shall have the death of the holder of the manufacturing establishment, who shall: Liquidators have the resolution decision, the holder of the manufacturing establishment and the insolvency administrators have to notify the principal customs office of the opening of the insolvency proceedings in writing without delay. (11) The owner of the manufacturing plant the main customs office shall immediately cease the establishment of the holding, the resumption of the Indicate in writing at least one week in advance.

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On § 7 of the Law

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Section 16 Application for a storage permit

(1) Anyone who wishes to store energy products under suspension of taxation has the permission to apply for the main customs office in accordance with the first sentence of Article 7 (2) of the Act, in accordance with the officially prescribed form. The application shall be accompanied by:
1.
a description of the storage sites, of the dispeners and of the spaces in connection with them or adjacent to them, and in two copies of a situation and piping plan;
2.
a presentation of the identification of the person and of the accounts,
3.
of companies registered in the trade, cooperative or association register, a current register excerpt.
(2) The applicant shall, at the request of the main 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 by this. (3) If the holder of the warehouse intends to carry out additional warehouses, he or she requests an extension in the appropriate application of paragraphs 1 and 2. permission. Unofficial table of contents

Section 17 Setting up of the camp

(1) The storage facilities of a storage facility for energy products must be such that energy products of different types can be stored separately and clearly stored. (2) Storage tanks for energy products in the warehouse shall be subject to verification of verification of the conditions of the storage of energy products. shall be fitted with calibrated measuring equipment for the removal of energy products. The main customs office may allow exceptions if the tax concerns are not affected by this. (3) The storage facilities for energy products and the filling stations for the abstracting of energy products are 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. Unofficial table of contents

§ 18 Issuance and extinguisher of the storage permit

(1) The main customs office shall give written 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 § 16, paragraph 3, permission is extended. (1a) With the permission, excise tax numbers are awarded for the holder of the warehouse and for each warehouse, according to an administrative provision of the Federal Ministry of Finance. If the owner of the warehouse has already been granted a excise tax number as the holder of a manufacturing establishment (Section 14 (1a)), this excise duty number shall also apply to him as the holder of the warehouse. (2) For the erasable of the permit, § 14 (2) bis (2) bis (2) bis (2) shall apply. 5 sensual. Unofficial table of contents

Section 19 obligations of the warehousekeepers, tax supervision

(1) The holder of the warehouse shall have a Belegheft. The main customs office may 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 to be added to the warehouse for mixing with energy products, a storage book after shall lead to 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. Terms of payment are to be reported to the main customs office the day after the 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 in each case for a calendar year and shall be completed by 31 January of the following year at the latest. The owner of the warehouse has to deliver the completed storybook to the main customs office on request. (3) The owner of the warehouse has to submit to the main customs office at the request meetings on the release of tax-free energy products. Until 15 February of each year, it shall notify the competent principal customs office of energy products other than those referred to in Article 28 of the Act, which it shall deliver in the preceding calendar year to the tax-free purposes listed in Appendix 1. (4) The holder of the warehouse shall, once in the calendar year, take up 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. 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 officers responsible for the supervision of the tax can take stock of the inventory. (5) On the order of the main customs office, stocks of energy products and other substances must be officially identified in the camp. In order to do so, the holder of the warehouse shall set up the storybook or the records approved at its place and, at the request of the principal customs office, to register the stocks after the form has been officially pre-written. The holder of the warehouse shall, at the request of the principal customs office, also include other energy products with which he is acting, which he or she shall store or use, in the inventory or notification. (6) The officials responsible for the supervision of the tax may be entitled to: for tax purposes, take samples of energy products and other products in the warehouse for free. (7) The owner of the warehouse has important operations to the main customs office at the request of the tax supervisor. in writing and making interim financial statements. (8) The owner Subject to paragraph 9, the main customs office shall have amendments to the conditions specified in accordance with section 16 (2), as well as over-indebtedness, imminent or insolvency, default of payment and the position of the application for the opening of a (9) If the owner of the warehouse intends to change the registered deposits or dispensiations or the conditions set out in the declaration of business, he shall have this at least to the main customs office to be notified in writing a week earlier. It may not make the change until the main customs office has agreed. The main customs office may, upon request, waive the notification if the change is discernable in any other way at any time and 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 holder of the warehouse, the liquidators have the Resolution decision, the holder of the camp and the insolvency administrators shall immediately notify the principal customs office of the opening of the insolvency proceedings in writing. Unofficial 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 within the meaning of § 4 of the law. (2) Energy products may be repacked in the warehouse, refilled and in any other way , which is intended to protect them from damage caused by storage. The main customs office may allow further treatment if the tax concerns are not affected by this. (3) Hydrocarbons containing vapours, which are collected in the warehouse
a)
storage,
b)
the loading of energy products; or
c)
the degassing of means of transport,
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 Insurer, permission and obligations

(1) The permission in accordance with Section 7 (4) sentence 2 of the Act shall be requested after officially prescribed form at the main customs office which has granted the permit 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. In addition, § 16 (1) sentence 2 and paragraph 2 shall apply mutatily; reference may be made to documents already present at the main customs office. The main customs office grants permission in writing. (2) For the erasing of the permission, § 14 para. 2 and 4 apply analogously. In addition, permission shall also be extinguished by deleting the permit for the warehouse. (3) The depositor shall keep records of the energy products stored and taken out of the warehouse by him or on 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 mutaly. Unofficial table of contents

Section 22 Stock without deposits

§ § 16 and 18 are valid for the application, the granting and the erasing of the permission for a warehouse without storage sites (§ 7 para. 5 of the law), for the obligations of the bearer of the camp is valid § 19 mutadas.

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On § 8 of the Law

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Section 23 Removal and removal of energy products

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

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

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§ 23a Tax declaration

The tax declarations according to § 8 (3) and (4), § 9 (2), § 9a (5), § 14 (7) sentence 1, § 15 (5), § 16 (3), § 22 (2) sentence 3 and § 23 (6) of the Act are subject to officially prescribed form and, insofar as they are fuel in accordance with Article 2 (1) (1) (1) and (4) of the Act, to be taxed in duplicate.

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On § 9 of the Law

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Section 24 Manufacture outside of a manufacturing plant

(1) The notification in accordance with Section 9 (1a) of the Act shall be notified in writing to the main customs office responsible for the manufacturer. (2) The main customs office may be submitted by the manufacturer for the application for the grant of a manufacturer's licence (§ 12 (1)) , as well as further information and documents, and impose further obligations on him, as well as further obligations, insofar as this is necessary to secure the tax income or to the tax supervision.

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

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Section 25 Signs of a risk to the tax

As an indication of a danger to the tax in accordance with § 6 (3), § 7 (2), § 8 (7), also in connection with § 9 para. 2, § 23 (5), § 31 (4), § 32 (3) and § 38 (6) of the Act is to be considered in particular, if applicants or Taxable
1.
Refuse to provide information on their economic situation, including the origin of the working capital, refuse to examine their economic situation or do not have the balance sheets, inventories, books and records required for the examination, not in good time or not with proper content,
2.
not to present or to submit only partially covered cheques for the payment of tax due energy tax,
3.
have paid the tax several times within the period laid down in Article 240 (3) of the Tax Code or after the date of expiry thereof,
4.
the tax has been paid several times by a third party without being able to provide proof of payment by the third party from an economically justified mutual contract,
5.
have ceaselated claims against customers and, at the same time, supply energy products to other customers on credit, without the receipt of payment being secured,
6.
-selling energy products for a longer period of time, with loss of income without a reasonable prospect of compensation for loss, in particular in the case of expansion of the sales,
7.
are economically dependent on a third party or continuously produce or store energy products from a third party without being secured for the receipt of the funds required to pay the tax,
8.
do not enter into company participations or links, in particular abroad, or
9.
Persons involved in the capital of the company or in business management who have deliberately or lightly shortened the energy tax, intentionally or lightly involved in a shortening, which according to the individual case present actual clues are likely to be perpetrators or participants of a tax offence, or who are or have been involved in a case of insolvency, on the basis of whose energy tax is not collected in full could be.

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On § 9a of the Law

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§ 26 Registered recipient

(1) Anyone who, as a registered recipient, does not only wish to receive energy products under suspension of taxation on an occasional basis (Section 9a (1) sentence 1, point 1 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 to apply for a pre-printed form. The application shall be accompanied by:
1.
of companies registered in the trade, cooperative or association register, a current register excerpt,
2.
a map of the location of the requested receiving place in the holding, indicating the address,
3.
a presentation of the records of the reception and whereabation of the energy products;
4.
a presentation of the mengen determination, if the energy products are to be taxed according to § 2 of the law.
(2) The applicant shall, at the request of the main customs office, provide further information if it appears necessary to ensure the security of the tax revenue or the supervision of the tax. The main customs office may waive the information referred to in paragraph 1 if the tax concerns are not affected by this. (3) The main customs office shall give written permission as a registered consignee. With the permission of the Federal Ministry of Finance, an excise tax number will be issued for each receiving location. For the security benefit, § 29 shall apply mutatily. The licence may be accompanied by secondary provisions in accordance with Article 120 (2) of the Tax Code. (4) The registered consignee shall keep records of the energy products incorporated 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 in the context of a formal individual permit shall be required to prove the receipt only in the use book or in the records approved at its place. (5) The registered consignees in the context of a formal individual permit shall be required to prove the receipt persons responsible for tax supervision may, for tax purposes, take samples of energy products and other products which are in the operation of the registered consignee free of charge. (6) Registered beneficiaries to change the conditions specified in paragraph 1 § 14 (2) and (4) apply mutagenically. (8) Anyone who wants to receive energy products under tax suspension as a registered recipient in individual cases (Section 9a (1)) In accordance with Section 9a (2) sentence 1 of the Act, the law has to be applied for in advance to the main customs office in accordance with the officially prescribed 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 specified period. On a case-by-case basis, the registered consignee shall keep records of the energy products included in his holding, at the request of the principal customs office.

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On § 9b of the Law

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§ 27 Registered consignor

(1) If a registered consignor wishes to send energy products from the place of importation under tax suspension (Section 9b (1) of the Law), the authorization pursuant to Section 9b (2) sentence 1 of the law shall have been officially declared at the main customs office in advance. to apply for a pre-printed form. The application shall be accompanied by:
1.
of companies registered in the trade, cooperative or association register, a current register excerpt,
2.
a list of the places of importation at the time of receipt of energy products from third countries and third countries (Section 1a, first sentence, points 6, 7 and 9 of the Law),
3.
a presentation of the records relating to 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 ensure the security of the tax revenue or the supervision of the tax. The main customs office may waive the information provided for in paragraph 1 if 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. Permission may be granted subject to secondary provisions pursuant to § 120 (2) of the Tax Code. (4) The permit as a registered consignor shall not apply to the places of importation where the energy products referred to in Articles 263 to 267 of the The Customs Code-Implementing Regulation or a Type D customs warehouse as defined in Article 525 (2) (a) of the 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 person concerned. (5) The registered consignor has records of the under-registered trade. Tax suspension of energy products and a Belegheft shall be carried out. The main customs office can make arrangements for this purpose. The energy products sent under suspension shall be recorded immediately by the registered consignor. (6) If the registered consignor intends to change the conditions specified in paragraph 1, he shall have this to the principal customs office (7) § 14 (2) and (4) shall apply in the event of the erasable of the permission.

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§ § 9c and 9d (2) of the Act

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Section 28 beneficiary, exemption certificate

(1) A beneficiary who wishes to receive energy products under suspension of taxation shall have a certificate of exemption provided for in Commission Regulation (EC) No 31/96 of 10 January 1996 on the transport of energy products under suspension of excise duty. Excise duty exemption certificate (OJ L 327, 22.7. 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 the benefit of the beneficiary is the beneficiary.
1.
in accordance with Article 9c (1) (1) (1) to (3) of the Act, the principal customs office in whose district the seat of the official procurement authority or the organization of the foreign armed forces is located, which is entitled to issue the contract,
2.
in accordance with Section 9c (1) (4) of the Act, the main customs office in which the applications for tax relief are to be submitted in accordance with Section 59 of the Act,
3.
in accordance with Article 9c (1) (5) of the Act, the main customs office in whose district the seat of the international body is located.
(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 Act) receives energy products under suspension of excise duty. In their place, the foreign force shall be confirmed. (4) Energy products shall be subject to tax suspension of beneficiaries in the meaning of section 9c (1) (1) to (3) of the law from tax warehouses in the tax territory or from registered office. If received from the place of importation in the tax area, a settlement form may be used instead of the exemption certificate 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 § § 9d to 13 of the Act

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Section 28a Participation in the computerised transport and control system

The Federal Ministry of Finance shall, by means of a procedural instruction, determine the conditions and conditions under which persons who use the electronic administrative document for carriage under suspension of taxation shall be subject to the customs authorities ' customs authorities exchange messages electronically via the computerised transport and control system. 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 by the Federal Ministry of Finance in the procedure instruction. 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 shall be obliged to comply with the conditions and conditions laid down in the procedural instruction. Unofficial table of contents

§ 28b Creating the electronic administrative document, carrying out an expression

(1) Should energy products be taxed from a tax warehouse in the tax territory or from the place of importation in the tax area
1.
be transferred to a tax warehouse or to a beneficiary in the tax territory (Section 10 (1) of the Law),
2.
be transferred to a tax warehouse, to the establishment of a registered consignee or to a beneficiary in another Member State (Article 11 (1) (1) of the Law), or
3.
to a place where the energy products leave the excise territory of the European Community (Article 13 (1) of the Law),
the tax warehousekeeper, as a consignor or the registered consignor, shall, before the commencement of transport using the computerised transport and control system, the principal customs office responsible for him, the draft electronic (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. A commercial document may be carried in place of the printed electronic administrative document if it contains the same data or if it is based on the clear reference code. (4) The consignor has, at the request of the principal customs office, to make the energy products unchanged. In so doing, the main customs office may order closure measures. (5) If, in the case referred to in paragraph 1 (1), the recipient is a tax warehousekeeper, the principal customs office responsible for the latter 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. Unofficial table of contents

§ 28c Unspecified recipient

(1) In the cases of Article 10 (1) of the Act or Article 11 (1) of the Law at the beginning of a carriage by sea or on inland waterways of the consignee and the place of destination, the main customs office may not be permanently fixed. Request by the tax warehouse owner as a consignor or the registered consignor, subject to the right of revocation, to discontinue this information in the draft electronic administrative document. (2) The tax warehouse owner as a consignor or the registered person Consignor shall have the recipient not yet defined at the beginning of the journey; and in the event of the transport of energy products via the computerised transport and control system, the place of destination shall be supplemented as soon as it has knowledge of the particulars relating to the consignee and the approved destination, and at the latest at the end of the Carriage. (3) For the transmission of data by means of the computerised transport and control system, § 31 shall apply accordingly. Unofficial table of contents

§ 29 Art and level of security

(1) The safety of the transport of energy products under suspension of taxation may be carried out for several procedures as a comprehensive guarantee or for each procedure individually as a single guarantee or as a cash guarantee. (2) The security as The 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 accordance with the officially prescribed form at the main customs office responsible for the consignor. (3) The main customs office responsible shall determine the guarantee sum and the level of cash security, in particular under Taking into account the tax which would result from the release of the energy products into free circulation. The appropriateness of the guarantee is to be reviewed regularly in the case of the comprehensive guarantee. Unofficial table of contents

Section 30Annullation of the electronic administrative document

(1) The consignor may cancel the electronic administrative document as long as the transport of the energy products has not yet begun. (2) In order to cancel the electronic administrative document, the tax warehouse holder shall be the consignor, or the registered consignor to the main customs office responsible for him, using the computerised transport and control system prior to the commencement of transport, to the draft electronic cancellation notification in accordance with the officially prescribed data record (3) The main customs office shall automatically check the Information 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 are also reported 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 area who either a tax warehousekeeper or a registered consignee, the main customs office responsible for the consignee shall forward the in-depth cancellation message to the recipient. Unofficial table of contents

Section 31 Change of destination by use of the electronic administrative document

(1) During the transport of energy products under suspension of excise duty, the tax warehouse owner may, as a consignor or the registered consignor, change the place of destination and another permitted place of destination (Article 10 (1) (1), § 11 (1)) 1 (1) (a) and (b), Section 13 (1) of the Law). The first sentence shall also apply to energy products which are not taken up or taken over by the consignee or are not exported. (2) In order to change the place of destination, the tax warehouse owner shall be the consignor or the registered consignor to the person responsible for the purpose of amending the the main customs office responsible, using the computerised transport and control system, to submit the draft of the electronic change notification in accordance with the officially prescribed data record. (3) The main customs office shall automatically verify the information 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 has been made to the addressee indicated therein, the addressee shall either be a tax warehousekeeper in the tax territory or a registered consignee in the (5) If the recipient indicated in the electronic administrative document changes, the original recipient, who shall either be the recipient of the electronic administrative document, shall be responsible for the a tax warehousekeeper in the tax territory or a registered (6) If, by updating an electronic administrative document, the tax warehouse of the recipient is changed, the recipient shall be informed of the need for a notification of the tax. the main customs office responsible for the beneficiary shall forward the notification to the addressee. Unofficial table of contents

Section 32 Distribution of consignments during transport

(1) During the transport of energy products under tax suspension in the tax territory (Section 10 of the Law), the tax warehouse holder as a consignor or the registered consignor may transfer the energy products in the tax area into two or more Split consignments if:
1.
the total quantity of energy products transported does not change as a result,
2.
the subsequent transport operations are also carried out under tax suspensions in the tax area; and
3.
the conditions laid down in the procedural instruction (Section 28a) are complied with.
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 (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 holder may be a consignor or a person who is responsible for the transport of energy products. registered consignor in two or more of the energy products in the tax area; Divide a number of consignments 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 (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 holder may be a consignor or a person who is responsible for the transport of energy products. registered consignor of energy products outside the tax territory split into two or more consignments where the conditions laid down 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 (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 supply the energy products in the Divide the tax area into two or more consignments of goods if the the conditions laid down in paragraph 1 (1) and (3). The consignor has to inform the customs administration in good time, at least 24 hours before the distribution, of where the energy products are to be distributed in the tax territory and to tolerate controls. (5) If tax concerns are 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 transport operations are carried out. Control system this allows. Unofficial table of contents

Section 33 Carriage from other Member States and termination of carriage under suspension of tax

(1) Where energy products are transported under suspension of excise duty from other Member States to a consignee in the tax territory or through the tax territory, the carrier shall, during transport, have an expression of the electronic administrative document or a corresponding trade document for the energy products. (2) An electronic administrative document sent by the competent authorities of another Member State shall be sent to the recipient in the tax territory of the forwarded to the main customs office responsible for the purpose of (3) The holder of the tax warehouse shall immediately enter into the production or storage book the energy products covered by the suspension of excise duty after being taken into the tax warehouse or in the storage or storage book (4) The registered consignee shall immediately record the related energy products in his records after being admitted to his holding. (5) The principal customs office may, upon request, be subject to the following conditions: Retention of the right of withdrawal allows the holder of the tax warehouse Energy products under suspension of excise duty shall only be included in its tax warehouse if the energy products are delivered as follows:
1.
in the case of 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.
under Article 2 (1) (8) (a), (2) (2) or (3) of the Act.
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. 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 by the person to whom the energy products are delivered from: the tax warehouse (§ 8 (1) sentence 1 of the law). (6) On request, the main customs office may allow the registered recipient to accept energy products under suspension of tax only by taking possession of the tax. 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. Sentences 1 and 2 shall not apply to registered recipients on a case-by-case basis. (7) For warehouses without storage sites (Section 7 (5) of the Act), the receiving of the energy products by the receiving tax warehouse holder shall be deemed to be included in the tax warehouse and the seizure of the goods by the person to whom the energy products are delivered 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. Unofficial table of contents

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

(1) After the inclusion of 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 consignee shall have the main customs office responsible for him, Use of the computerised transport and control system without delay, but no later than five working days after the end of the carriage, to submit 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 period after sentence 1. (2) The main customs office responsible for the recipient shall automatically check the information in the initial notification. 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 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. (3) If the consignee is a beneficiary (Section 9c (1) of the (law), he has the main customs office responsible for the transfer of energy products, including subsets, the data required for the initial notification referred to in paragraph 1, and a copy of the copy of the goods which he has received. Exemption certificate shall be sent in writing within the time limit referred to in that document. The main customs office shall, after verification of the information, draw up the initial notification referred to in paragraph 1. (4) At the request of the principal customs office, the consignee must provide the energy products without any changes. (5) In the cases of § 13 of the Act, the main customs office responsible for the consignor shall draw up, on the basis of the provisions of the initial confirmation sent to the customs office of exit, an export declaration confirming that the energy products have left the European Community's excise duty territory. 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 him. (6) The entry notification referred to in paragraph 1 or the The export declaration referred to in paragraph 5 shall be deemed to be proof that the transport of 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. Unofficial table of contents

Section 35 Transport in the tax area without an electronic administrative document

At the request of the consignor, the main customs office may, in place of the computerised transport and control system, allow simplified procedures to be used for transport operations instead of the computerised transport and control system.
1.
of energy products between tax warehouses of the same tax warehouse owner in the tax territory,
1a.
energy products transported between a place of importation in the tax territory and a tax warehouse, where the registered consignor is the holder of the tax warehouse at the same time,
2.
of liquid gases, light heating oil or heating oils of subheadings 2710 19 61 to 2710 19 69 of the Combined Nomenclature in the tax area,
3.
of energy products in pipelines in the tax area.
This shall not apply where the energy products are transported through the territory of another Member State. Unofficial table of contents

§ 36 Start of transport in failure proceedings

(1) If the computerised transport and control system is not available, the tax warehouse holder as a consignor or the registered consignor may, by way of derogation from § 28b, only be able to carry out a transport of energy products under suspension of excise duty. (2) The consignor has in writing, before the start of the first transport operation, the main customs office responsible for the failure, in writing of the failure of the EDP-based transport and control systems. Information is not required if it is a failure caused by the customs administration. (3) The consignor has to produce the failure document in three 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. 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 further procedural simplifications if the tax concerns are not affected by this. (4) The consignor has, at the request of the main customs office, indicate any carriage in the default procedure prior to commencement. 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. (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 operations carried out in the course of the failure. Use of the computerised transport and control system to forward the draft electronic administrative document containing the same data as the failure document referred to in paragraph 1 and in which the use of the failure procedure . § 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 the transmission, the electronic administrative document shall replace the failure document. (7) The unique reference code transmitted with the electronic administrative document shall be sent by the consignor on the first copy of the document. To enter the failure document in the field provided for this 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 on the third copy of the failure 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. Unofficial table of contents

§ 36a Cancellation in the default procedure

(1) If the computerised transport and control system is not available, the tax warehousekeeper may, as a consignor or the registered consignor, by way of derogation from § 30 or the failure document, be officially certified according to official (cancellation document), as long as the transport of the 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 him. (3) If the computerised transport and control system is available again, the electronic administrative document shall be available to the consignor. It shall forward to the main customs office responsible for it the draft electronic cancellation notification in accordance with section 30 (2), without delay, using the computerised transport and control system. Section 30 (3) and (4) shall apply accordingly. Unofficial table of contents

Section 36b Change in the place of destination in the failure procedure

(1) If the computerised transport and control system is not available, the tax warehouse owner may, as a consignor or the registered consignor, take the place of destination during the transport of the energy products by way of derogation from § 31. change the prescribed form (change document). The first sentence shall also apply to energy products which are not taken up or taken over by the consignee or which are not exported. (2) The consignor has to produce the change document in two copies. He has the first copy to take his records. He shall forward the second copy immediately to the main customs office responsible for him. 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 it. (3) The computerised transport and control system shall be available again, the Consignor for all changes to the place of destination in the place of destination to the main customs office responsible for it, without delay, using the computerised transport and control system, to draft an electronic change report in accordance with Article 31 (2), which shall provide the same data as the Amendment document referred to in paragraph 1. § 31 (3) to (6) shall apply. (4) For information on the failure of the computerised transport and control system, the obligation to notify each change in the place of destination and the transmission of the second copy of the Change document shall apply mutas to § 36 (2) and 4 (1) and (2). Unofficial table of contents

Section 36c Breakdown by default

(1) If the computerised transport and control system is not available, the tax warehousekeeper may, acting as a consignor or the registered consignor, during the transport of energy products under the suspension of excise duty, the energy products in accordance with In accordance with § 32 (1) to (3), divide up into two or more consignments of goods. By way of derogation from § 32, the default document shall be used for the breakdown in the default procedure in accordance with official form. (2) The consignor has to produce a failure document in two copies per part of the dispatch. 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 note the information on the back of the document when it has not received the failure documents of the new submissions. (3) The computerised transport and control system shall be re-opened to the public. , the consignor for all the divisions carried out in the failure procedure shall, without delay, use the computerised transport and control system to draft an electronic communications system to the main customs office responsible for the failure procedure. to communicate in accordance with § 32, the same data as the Failure documents referred to in paragraph 1. (4) For information on the outage of the computerised transport and control system, for the notification requirement for each division and for the transmission of the second copy of the Failure documents shall apply in accordance with § 36 (2) and (4) sentence 1 and 2. (5) § 32 (5) shall apply accordingly. Unofficial table of contents

Section 36d Entry and export declarations in the failure procedure

(1) In accordance with § 34 (1), the consignee may not submit the notification of receipt under suspension of a carriage under suspension of excise duty within the time limit laid down there, either because the computerised transport and control system is not available for the purpose of: If the electronic administrative document or the amending report has not been forwarded to him in accordance with Article 31 (6), he shall submit to the principal customs office responsible for him an initial document, in accordance with officially prescribed form, with which: it confirms the reception of energy products. The deadline for submission of the entry document and its extension shall be § 34 (1). (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 receipt is not sent by the consignee within the period referred to in Article 34 (1), the main customs office responsible for the consignee shall send the second copy of the entry document to the person responsible for the consignor. The main customs office, which forwards it 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. (3) If the control system is available again and the electronic administrative document or the notification pursuant to § 31 (5) or (6) is available to the consignee, he/she shall immediately have the main customs office responsible for it in the case of the failure Input document using the computerised transport and control system The receipt shall be transmitted in accordance with Article 34 (1), which shall contain the same data as the entry document referred to in paragraph 1. Section 34 (2) shall apply. (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, either because the computerised transport and control system is not , or the electronic administrative document has not been transmitted, the main customs office shall draw up an export document confirming that the energy products are leaving the European Community's excise duty territory . 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. In cases 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) The computerised transport and transport system shall be Once again available and the electronic administrative document is available, the main customs office responsible shall draw up an export declaration in accordance with § 34, paragraph 5, sentence 1. Section 34, paragraph 5, sentences 2 and 3 shall apply accordingly. Unofficial table of contents

Section 37 Replacement certificates for the termination of transport

If there is no proof in accordance with Article 34 (6), the main customs office responsible for the addressee or the main customs office in whose district the customs office of exit is located shall confirm in those cases where no entry or export notification pursuant to § 36c , the termination of the carriage under suspension of excise duty if it is sufficiently substantiated that the energy products have reached the designated 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.

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On § 14 of the Law

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Section 37a Irregularities during carriage under suspension of tax

If energy products have been completely destroyed or irretrievably lost during transport under suspension of tax as a result of unforeseeable events or force majeure, the carrier shall immediately notify the main customs office of the duty to do so and to prove it through appropriate documentation.

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On § 15 of the Law

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§ 38 Display and approval

(1) The notification in accordance with Section 15 (3) of the Act shall be returned to the main customs office responsible for the taxable person in accordance with the officially prescribed form. If the related energy products are to be transferred into a tax exemption procedure (Article 24 (1) of the Law), the certificate of approval must be attached if the permission is not generally granted. (2) The taxable person has on request of the main customs office, 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 by this. (3) The main customs office shall in writing give the authorisation to refer, hold, or use the energy products if the Notifiable security in the amount of the tax that 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. Unofficial table of contents

Section 39 Transport

(1) Where energy products are brought into the tax territory for commercial purposes in accordance with Article 4 of the Law in cases other than those referred to in Article 15 (4) of the Act, shall be transferred for commercial purposes to the tax territory of another Member State. the carrier shall carry out the second and third copy of the simplified accompanying document, which has been duly completed for the energy products, during transport. 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) The taxable person in the meaning of Article 15 (3) of the Law has the following: Main customs office with the tax declaration to submit the second and third copy of the simplified accompanying document, accompanied by its acknowledgement of receipt. 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 the copy of the document The Member State of departure shall immediately return the receipt of the receipt to the supplier. Unofficial table of contents

§ 40 Obligations of the taxable person, tax supervision

(1) The taxable person shall have a record of the reference, supply, storage or use of the energy products, each of the type, marking and quantity of the energy products, the supplier, the consignee and the the order of the deliveries. 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 the energy products remain only in the usage book. 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 shall be completed by 31 January of the following year at the latest. 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 holdings of energy products must be officially registered in the holding 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 have other energy products with which he is acting, which he is storing or using, or also other substances in the inventory or registration. (3) Those with the tax supervision (4) Paragraph 2 shall not apply if the taxable person is already in charge of the inspection of energy products and other products in the holding of the person who is subject to the notification. as the holder of a formal individual permit, the obligations referred to in § 56 .

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To § § 15, 17, 21 and 46 of the Act

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Section 41 Main container

The main containers within the meaning of § 15 (4) (1), section 21 (1) sentence 3 (1), and § 46 (1) sentence 2 of the Act are:
1.
the container fixed by the manufacturer for all vehicles of the same type, which shall be used for the direct use of the fuel for propulsion of the vehicles and, where appropriate, for the operation of the refrigeration system or other installations during transport ,
2.
the containers permanently installed by the manufacturer in all containers of the same type, which enable the direct use of the fuel for the operation of the refrigeration system or other installations 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 not harmful.

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On § 18 of the Law

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Section 42 Shipment Trade, Representative

(1) The notice pursuant to 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 dealer has the permission in accordance with § 18 (3) sentence 3 of the To apply for an officially prescribed form before commenting 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 Trade, Cooperatives or Associations. 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 tax supervision. (3) The main customs office shall give the agent of the mail order officer in writing, if the authorised representative has lodged a security pursuant to Article 18 (3) sentence 5 or paragraph 4 sentence 5 of the Act. For the security benefit, § 29, for the erasable 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 Tax Code. (4) The Representative has to lead 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 supply 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 shall notify the main customs office of any changes to the conditions relating to the permit in writing without delay.

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To § 18a of the Law

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Section 42a Irregularities during the transport of energy products of non-taxable transport of other 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. Section 37a (1) shall apply accordingly.

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To § § 19 to 19b of the law

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

Energy products from third countries and third countries must be notified in the cases of § 19b (3) of the Act under the 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.

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Section 66 (1) (16) of the Act

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Section 44 Forwarding of energy products of non-taxable transport for commercial purposes to other Member States

Those who wish to spend the energy products of free circulation for commercial purposes in other Member States referred to in Article 4 of the Act shall be able 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 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. Unofficial table of contents

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

(1) Where the energy products of the free movement referred to in Article 4 of the Act are transported by the territory of another Member State to a recipient in the tax territory, the consignor shall have the simplified accompanying document to be finished. 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 indicated in box 3 of the simplified accompanying document

" Transit/Energy Products
tax-free movement "
(2) The consignor has the simplified accompanying document to be completed 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) the transport in the territory of the Member State of transit shall be subject to an irregularity, the carrier shall immediately inform the competent tax authority of the Member State and the main customs office responsible for the consignor. Article 18a (2) of the Act applies accordingly.

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

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§ 46 Restrictions on transport, movement and use

(1) Energy products containing authorised labelling materials may not be mixed with other energy products and shall not be held, delivered, carried or used as fuel, unless the mixture is in accordance with § 47 (2) or (3), § 48 (1) or (49), or the holding, giving, carrying or use as fuel takes place in respect of the purposes specified in § 2 para. 3 sentence 1, § 26 or § 27 para. 1 of the Act or is in accordance with § 47 para. 5, § 48 Paragraph 5, § 61 or paragraph 2 sentence 2 shall be admissible. The labelling substances must not be removed or affected in their effectiveness. This shall not apply to the 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 Law may only be used with -approved 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 territory in connection with a use in accordance with section 61 (1), first sentence, point 2 is permitted;
the main customs office may, in special individual cases, allow for exceptions. 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 when the use of energy products as fuel
1.
in the case of vehicles other than those of private non-commercial shipping within the meaning of Article 60 (3), in which the country of vehicle registration is permitted,
2.
is permitted in watercraft of private non-commercial shipping within the meaning of Article 60 (3) in the country of refuelling,
3.
in special containers, working machines and equipment, as well as cooling and air-conditioning systems in the country where the owner has his registered office, and they return to that country on a regular basis after they have been used.
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§ 47 Mixing in labelling and other holdings

Where the fuel oil and the non-labelled gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature are discharged from identification or other establishments in alternating sequence, mixtures shall not be permitted if they are: may be avoided by reasonable effort. (2) Without prejudice to paragraph 1, the holder of a holding shall be entitled to light heating oil and non-labelled gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature in alternate After mixing, only give up if the share of the products for the respective delivery 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 allowed 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 the first and second sentences shall be reduced in accordance with paragraph 3. (3) Where the mixture of energy products referred to in paragraph 1 is not preventable at the time of storage or rearrangement in labelling or other establishments; the proportion of the type of energy produced in respect of the levy shall not exceed 0,5% in the mixture. If, in the case of outsourcing or delivery of energy products, there is a renewed mixing of energy products in such establishments, the total share of the energy product type which is 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 respective quantity. (4) In the case 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 to be carried out under the operating conditions. (5) Mixtures which may be used for the purposes of As a result of the fact that the quantities of energy produced from light heating oil for which the levy is not intended to be produced are considered to have been made in accordance with paragraphs 2 and 3, the fuel may be kept, delivered, carried and used as a fuel. Unofficial table of contents

§ 48 Mixing in the case of delivery from transport equipment

(1) Anyone who has a light heating oil, non-labelled gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature and energy products treated as equivalent to them in accordance with Article 2 (4) of the Law from various chambers of a transport means in the energy product, the energy product in the pipelines, in the fittings and in the dispensing hose, or in any of these parts of the transport means, may be supplied with the other energy product in each case. from the previous levy (residual quantity), only to be mixed if:
1.
the following minimum quantities are complied with:
a)
one hundredfold of the remaining quantity of the supply to users or to equipment from which motor vehicles or engines are directly supplied with fuel,
b)
Two hundred times the remaining quantity in other cases,
2.
the minimum quantity shall be placed in a container; and
3.
The mixing of the residual quantity at the beginning of the dispensing process takes place.
The mixing of the residual quantity to the energy product already delivered is not permitted. (2) In order to safeguard tax concerns, the carrier has, at the request of the principal customs office for transport, records of the order, type, and nature of the tax. the quantity and the recipient of the energy products delivered in the individual case, provided that this does not result from operational dossiers. (3) The dispensing devices of tankers and ships for the transport of the products referred to in paragraph 1. shall be clearly visible to the carrier. to indicate in each case ten litres of one hundred and two hundred times the remaining quantities referred to in paragraph 1 below, as the minimum quantities of tax to be delivered in the event of a change in charge or change of charge. (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 on other than energy-control-related Provisions remain unaffected. (5) Mixtures which, in the case of permitted mixtures, are: Paragraph 1 has arisen and in which the proportion of the residual quantity of light heating oil is made available, may be kept, delivered, carried and used as fuel. Unofficial table of contents

Section 49 Rinsing operations and other mixing

(1) On request, the main customs office may allow the necessary quantity of heating oil and non-labelled energy products to be mixed with each other in establishments in the cleaning of transport equipment, storage containers and piping. 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. (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 to be used for the purposes of Article 2 (3) sentence 1 of the (3) The fuel oil additives of heading No 3811 of the Combined Nomenclature, on the basis of which it is not to be feared that the mixture is to be used in the main container. Labelling has been waived (Section 8 (2)), may be mixed with light heating oil. (4) Is light heating oil 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 mutagenously to Energy products according to § 2 (4) of the Act.

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On § 23 of the Law

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Section 49a levy of other energy products

Energy products other than those referred to in § 4 of the Act shall be deemed to be the first in the tax area as a fuel or a fuel or as an additive or an extension of fuels or heating materials if the donor is objectively biased towards the outside recognisable will to deliver an energy product for the said purposes. In the case of energy products pursuant to the first sentence of Section 23 (1) (1) (1) (1) of the Act, an initial charge as a fuel for the first time in accordance with the first sentence of section 23 (1) of the Act is not available if the energy products are separated from the waste disposal facility; or , and shall not be expressly provided as a heating substance. Unofficial table of contents

§ 50 Display

(1) The advertisement in accordance with § 23 (4) sentence 1 of the Act must be reported in writing to the main customs office responsible for the taxable person. (2) The advertisement shall indicate: name, business or place of residence, legal form, the tax number 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 in the law and the estimated amount of the average in a Calendar month resulting tax. The display shall be accompanied by:
1.
a list of the premises in the tax territory in accordance with Article 12 of the tax code, from or in which the energy products are delivered or used;
2.
a presentation of the determination of the quantity, including the measuring devices,
3.
of undertakings entered in the register of commercial, cooperative or association registers, shall be subject to a state-of-the-art register statement,
4.
where appropriate, a declaration of the appointment of a representative pursuant to section 214 of the tax code or of an operating manager in accordance with § 62 (1) of the Act, in which he has declared his agreement.
(3) At the request of the principal customs office, the taxable person shall provide further information if they appear necessary to secure the tax revenue or the supervision of the tax. It is possible to dispense with the information provided that the tax concerns are not affected thereby. (4) An advertisement is not required in the cases of § 23 para. 2 no. 1 and 2 of the law. Unofficial table of contents

Section 51 duties, tax supervision

(1) The taxable person shall have a Belegheft. The principal customs office may make arrangements for this purpose. (2) The taxable person must keep records showing the characteristics of the taxable person:
1.
the nature and quantity of energy products delivered as a fuel or fuel or as an additive or an extender of fuels or fuels, and the date of the levy; in the case of section 23 (2) (3) of the law, the records must be kept at the In addition, the name and address of the holding shall be given to a tax warehouse,
2.
the nature and quantity of the energy products used as fuel or fuel for which the tax has been established in accordance with the first sentence of Article 23 (1) of the Act, and the date of use,
3.
the nature and quantity of the energy products for which the tax is incurred in accordance with the first sentence of Article 23 (1) (3) or (4) of the Act, and the date on which the tax is delivered or used,
4.
the nature and quantity of the energy products delivered or used as a fuel or fuel for which the conditions for a tax exemption procedure are met and, in the case of delivery, the name and address of the recipient, and whose rights of reference,
5.
the amount of the tax to be notified and to be paid.
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 or refrain from recording if the tax concerns are not affected by this. (3) The officials responsible for tax supervision may, for tax purposes, free samples of (4) The taxable person has the main customs office changes to the conditions specified in section 50 (2), as well as over-indebtedness, imminent or insolvency, default of payment and position of the application for the opening of insolvency proceedings immediately in writing to the extent that the main customs office does not do so.

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§ § 24 to 30 of the Act

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Section 52 Application for permission as user or distributor

(1) The permission as a user pursuant to Section 24 (2) sentence 1 of the Act and the permission as distributor pursuant to Section 24 (2) sentence 2 of the Act are, in so far as they are not generally granted (§ 55), in the case of the person responsible for the user or the distributor Main customs office to request in writing. In the cases of § 27 (2) (1) of the Act, the application must be submitted in accordance with officially prescribed form. (2) The application shall indicate the nature of the energy products according to the name in the law and the purpose of use, and indicate whether similar taxed energy products are traded, stored or used. The application shall be accompanied by:
1.
a description of the holding and storage rooms and of the rooms in connection with them or adjacent to them, and, in two copies, a plan of the plant in which the storage facility for the energy products is marked;
2.
a declaration of operations which describes the use of energy products in detail, indicating whether and how to continue using unused energy products and whether they should be used for use in the use of energy products Energy products are obtained or recovered and how they are to be used,
3.
a presentation of the accounts of the use or distribution of tax-free energy products;
4.
in the cases of Section 27 (2) (1) of the Act
a)
in the case of commercial carriage of persons or property, the necessary authorisation as an air carrier, any 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 commercial nature,
b)
a declaration stating which aircraft shall be used exclusively for tax-free purposes pursuant to Article 27 (2) (1) of the Act, broken down by type of aircraft and number plates,
c)
the proof of entitlement to use and
d)
the airworthiness certificates of the aircraft;
5.
in the cases of Article 27 (2) (2), (3) and (3) of the Act, the approval of the Federal Aviation Authority, the competent European Aviation Safety Agency or the Federal Office of Defence Technology and Procurement,
6.
of undertakings entered in the register of commercial, cooperative or association registers, shall be subject to a state-of-the-art register statement,
7.
where appropriate, a declaration of the appointment of a representative pursuant to section 214 of the tax code or of an operating manager in accordance with § 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 they appear necessary for tax supervision. The main customs office can dispense with information provided that the tax concerns are not affected by this. (4) Anyone who wants to spend tax-free energy products from the tax area as a permission holder has the permission in accordance with Section 24 (4) of the Act, in so far as it is not generally granted, to apply in writing to the main customs office responsible for it. Unofficial table of contents

§ 53 Granting of permission

The main customs office shall grant the permission in writing pursuant to § 52 (1) or (4) (formal individual permission) and issue a permit certificate 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. Unofficial table of contents

§ 54 Erasing of the permit

(1) The formal individual licence shall be issued
1.
by revocation,
2.
by surrender,
3.
by means of a friction run,
4.
by handing over the holding to third parties,
5.
by the death of the holder of the authorisation,
6.
by the dissolution of the legal person or association of persons without legal personality, who has been granted permission,
7.
by opening the insolvency proceedings concerning the assets of the holder of the permit or by refusing to open the opening in the absence of a mass
at the date of the relevant event, unless otherwise specified in paragraphs 2, 3 and 5. (2) In the cases referred to in paragraph 1 (5) to (7), the heirs, the liquidators or the insolvency administrator shall, within three months of the date of the relevant event, apply for the event of the event. the continuation of the holding until its final transition to another holder or to the settlement of the holding shall continue to be accepted by the legal successor or the other applicants in breach of 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 the heirs shall apply for a new permit within three months of the relevant event, and the right of the right-holder shall apply to the The applicant shall continue to apply. It shall not be issued prior to the validity of the decision on the application. Paragraph 1 No 1 shall remain unaffected. (4) If the holder of the authorisation does not use the permit within a period of two years, the authorization shall be revoked. (5) In the case of paragraph 1 (3), the holder shall be subject to a period of time before the expiry of the period. If energy products are still used up, the main customs office may extend the period of validity of the permit appropriately on request. (6) In the cases referred to in paragraphs 1 (2) and 4 to 7, the holder of the permit shall have the non-use, the new owners the transfer of the holding, the heirs to the death of the permission holder, the liquidators and the insolvency administrator shall in each case immediately notify the principal customs office of the opening of the insolvency proceedings or the dismissal of the opening of the insolvency proceedings. Unofficial table of contents

§ 55 General permission

Under the conditions laid down in Appendix 1 to this Regulation, the use and distribution of non-taxable energy products and the transfer of tax-free energy products from the tax area shall be waived in accordance with the provisions of Annex 1 to this Regulation. generally allowed. Unofficial table of contents

Section 56 Duties of the holder of the permit, tax supervision

(1) The storage facility for non-taxable energy products shall be accommodated in a special area as far as possible. They require approval by the main customs office. (2) The owner of the permission has to lead a Belegheft. The main customs office can make arrangements for this purpose. (3) The owner of the permission to conduct a usage book has to carry out an officially prescribed form of 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 production 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 usage book shall be no later than two months after the date of the authorisation of the permit. complete. The holder of the licence shall, at the request of the principal customs office, deliver the completed application. (5) The holder of the authorisation has until 15 February of each year to the competent main customs office other than the one referred to in Article 28 of the Act to register energy products which he/she has in the previous calendar year
1.
referred to as the user,
2.
delivered as a distributor to the tax-free purposes listed in Appendix 1; or
3.
as a user or distributor from the tax territory, or exported
. The main customs office may allow exceptions. (6) The holder of the licence shall include the stock of tax-free energy products once in the calendar year and at the same time as the main customs office at the latest six weeks after the date of the To take stock of the form in accordance with officially prescribed form. The authorisation holder shall notify the main customs office of the date of the inventory three weeks in advance. The main customs office can dispense with the inventory, the application and the display if the control concerns are not affected by this. The officials responsible for tax supervision can take stock of the inventory. (7) On the order of the main customs office, the stocks are to be held officially. 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 after the form has been officially prescribed. At the request of the principal customs office, the holder of the licence 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) Treated losses of tax-free Energy products which exceed the unavoidable losses which are unavoidable in operation shall be notified to the principal customs office without delay. (9) The officials responsible for tax supervision may, for tax purposes, be free of charge. Samples of energy products and of the tax-free manufactured products (10) The holder of the authorisation has to 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 also have the principal customs office overindebtedness, imminent or insolvency, the cessation of payment and the position of the application for the opening of insolvency proceedings. (11) The authorisation holder shall immediately return the authorisation certificate to the main customs office if the permit is issued (§ 54) or if the use or distribution of tax-free energy products is discontinued (12) If the certificate of approval is lost, the holder of the authorisation shall do so to the The main customs office shall be notified immediately. 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 authorisation concerning the reference, use and tax of the tax-free energy products shall keep records and submit them to the main customs office; and
2.
the stocks are to be determined officially.
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Section 57 Reference and levy of non-taxable energy products

(1) Where tax-free energy products are delivered from a tax warehouse to a holder of a licence, the holder of the issuing tax warehouse shall, subject to the provisions of § 45, have the individual deliveries by receiving confirmations of the consignee or by (2) (3) The approval of the principal customs office by means of operational transit documents containing the name and address of the consignee and the nature, quantity and tax status of the energy products and the date of delivery. (3) Consignor shall immediately enter the energy products in the (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 It shall be presented at the latest at the time of delivery. 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 (5) Energy products should be imported into the establishment of a valid certificate of authorisation of the consignee and the final negotiator of the valid licence certificate of the recipient. (5) The authorisation holder shall be transported in writing with the customs declaration apply. The application must be accompanied by a permit, provided that the permission is not generally granted. (6) (omitted) (7) The holder of the permission shall immediately enter into the usage book the tax-free energy products which he has taken possession of. or in the records approved in its place. Energy products are considered to be included in the holding with the seizure. (8) The main customs office may, upon request, allow tax-free energy products to be stored together with other similar energy products if a There is a need to not put tax issues at risk and tax advantages do not arise. 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 shares, depending on the choice of the holder of the authorisation. (9) For the distribution of tax-free energy products, paragraphs 1 to 4 shall apply mutatiously. (10) In accordance with Article 4 of the Act, the licensee intends to export tax-free energy products to a third country, and has 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 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 production of the simplified accompanying document in the transport of the energy products. (11) The energy products shall be supplied by a railway company, a postal service or a In the context of a continuous transport contract for transport from the excise territory of the European Community, the energy products shall be subject to the confirmation of the certificate, subject to the contrary of the takeover as executed. Where the contract of carriage is amended as a result of the fact that a carriage 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 For the purposes of Article 793 (2) (a) of the Code-Implementing Regulation), consent to the amendment referred to in Article 796 (2) of the Customs Code-Implementing Regulation only if it is ensured that the energy products are in the excise area the European Community is properly taxed. (12) In the case referred to in paragraph 11, the holder of the licence 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 if the tax concerns are not put at risk. (13) The main customs office may, at the request of the authorisation holder, request the holder of the licence. (10) or (11) if the energy products are exported directly and the export of the energy products can be proved without any doubt at the discretion of the main customs office. (14) The Federal Ministry of Finance may that other than those referred to in Article 2 (1) (1) to (5) and (8) of the Law shall be exported without the procedure referred to in paragraph 10 or paragraph 11, where the use, distribution or distribution and export from the tax territory is permitted in general, where the (15) The holder of the authorisation shall immediately enter the energy products from the tax area referred to in paragraphs 10 to 14 in the use book or in the (16) The holder of the authorisation may not: tax-free energy products
1.
return to the consignor or distributor,
2.
either directly or through a waste collection point approved by a waste disposal facility, or
3.
to other persons only if this has been authorised by the main customs office.
Paragraphs 1 to 3 shall apply mutatily. (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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On § 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 a use within the meaning of § 25 (1) sentence 1 no. 2 of the Act. (2) An investigation within the meaning of Section 25 (2) of the Law is only the usual in the laboratory. chemical-technical testing.

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On § 26 of the Law

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Section 59 Own Consumption

Parts of the manufacturing, gas extraction or other holding in which energy products can be used without tax in accordance with Article 26 of the Act shall be subject to the following conditions:
1.
Installations for the production or processing of energy products,
1a.
Installations for the production of auxiliary materials for the production of energy which are spatially related to the installations referred to in point 1, to the extent that the auxiliary materials are used for the production of energy products in operation,
2.
storage sites for the energy products produced and for the raw materials and auxiliary materials, 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 systems which are spatially related to the installations referred to in points 1, 1a, 2, 4, 5 and 6 and which are responsible for unloading and loading the produced energy products and raw materials and auxiliary materials; between-and by-products of the production of energy products, or for their transport to or within the designated installations,
4.
Installations for the purification or disposal of waste water from the production of energy,
5.
Irrigation and drainage systems,
6.
equipment for the production of energy which is physically connected to the installations referred to in point 1 in so far as it supplies energy for consumption on the holding; energy from energy products and other substances shall be obtained in the installations and the energy source shall be used for the production of energy from the plant. The energy produced from energy products shall be deemed to be in use in the holding in which energy is consumed for the purpose of maintaining the holding, and shall be supplied by means of a single line system.
The energy products used in the parts of the holding in accordance with the first sentence are exempted from the tax only to the extent that the other requirements of § 26 of the Act are fulfilled.

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To § § 17 and 27 of the Act

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§ 60 Ship and Aeronautics

(1) As a navigation within the meaning of Article 27 (1) of the Act, no
1.
the stationary use of a watercraft as a residential vessel, a hotel vessel or for similar purposes;
2.
The drive of the working machines, which are fixedly mounted on a floating implement and which are operated independently of the drive motor of the floating implement on the basis of its own motor.
(1a) In the case of floating work equipment as defined in paragraph 1 (2), the watercraft covered by heading 8905 of the Combined Nomenclature and floating devices with its own motor drive shall be used for the purpose of moving forward. (2) Water vehicles in the meaning of Article 17 (1) sentence 3 (2) and Article 27 (1) of the Act shall apply to all vehicles registered in Chapter 89 of the Combined Nomenclature and to floating devices with their own motor drive for locomotor movement. (3) Private non-commercial shipping within the meaning of § 27 (1) sentence 1 no. 1 of the law is the use of a watercraft by its owner or by an authorised user for other purposes, by hire or for other reasons, as
1.
for the commercial carriage of persons or property,
2.
on the commercial provision of services, with the exception of the use of water vehicles of heading 8903 of the Combined Nomenclature on inland waters,
3.
on sea rescue by sea rescue services,
4.
for research purposes,
5.
for official use by public authorities, or
6.
to the main fishing industry.
(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 other reasons other than for other purposes than
1.
for the commercial carriage of persons or property by air carriers or in an air sports equipment,
2.
on the commercial provision of services,
3.
on air traffic through air rescue services,
4.
for research purposes,
5.
for official use by public authorities.
(5) Commercial capacity is available if the activity carried out by means of air or water vehicles is carried out with a profit-making intent and the trader is at his own risk and responsibility. (6) Inland waters in the sense of the Paragraph 3 (2) is the inland waterway according to Article 1 (1) (1) of the Bundeswasserstraßengesetz (Federal Waterways Act), as amended by the announcement of 23 May 2007 (BGBl. 962; 2008 I p. 1980), as last amended by § 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.
the shipping lanes referred to in Article 1 (1) of the Maritime Highway Order in the version of the notice of 22. October 1998 (BGBl. 3209; 1999 I p. 193), as last amended by Article 1 of the Regulation of 7 April 2010 (BGBl I). 399), as amended,
2.
the Ems and the Leda within the limits set out in Section 1, first sentence, first sentence, point 2 of the Regulation establishing the Maritime Order of 8 August 1989 (BGBl I). 1583), as last amended by Article 3 (17) of the Regulation of 19 December 2008 (BGBl I). I p. 2868; 2010 I p. 380), as amended in each case, and
3.
the Elbe from km 607.5 to Kilometre 639 and the Port of Hamburg within the limits laid down in § 1 (2) of the Harbour Transport and Shipping Act of 3 July 1979 (Hamburgisches Gesetz-und Regulations-sheet Part I, page 177), which was last amended by Article 4 of the Law of 6. October 2005 (Hamburgisches Gesetz-und Ordinblatt Part I, page 424) has been amended, as amended in the current version.
(7) The use of non-taxable energy products in aircraft for aeronautics other than private non-commercial aviation and in watercraft for shipping, with the exception of private non-commercial shipping, shall be: (8) The use of tax-free energy products in the cases of § 27 (2) (2) and (3) and (3) of the Act shall be permitted only if these are used exclusively for tax-free purposes. (8) only permitted if the energy products are in maintenance, development and Production plants which have been approved by the Federal Aviation Authority, by the competent European Aviation Safety Agency or by the Federal Office of Defence Technology and Procurement are used. Unofficial table of contents

Section 61 Taxation of energy products in watercraft

(1) holders of authorisations for the tax-free use of energy products in accordance with Article 27 (1) of the Law may use energy products under the control of the applicable tax rate of § 2 of the Act
1.
use in watercraft temporarily stationary as a residential vessel, hotel vessel or for similar purposes,
2.
use machines which are permanently mounted on a floating implement according to § 60 (1a) and which are operated independently of the drive motor of the floating implement on the basis of a motor of its own.
The authorisation holder shall immediately notify the main 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 by administrative means. (2) In justified exceptional cases, the main customs office may, upon request, allow holders of permits to use the tax free of tax. Energy products according to Article 27 (1) of the Act, use energy products under the control of the respective applicable tax rate of § 2 of the Law for non-tax-free purposes. (3) The tax is incurred in the cases referred to in paragraphs 1 and 2 of this Act. the use of energy products for non-tax-free purposes. Tax debtor is the owner of the tax. (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 reimbursed or is not reimbursed in due time, the tax declaration shall be lodged immediately and the tax shall be due immediately

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On § 31 of the Law

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Section 62 Registration of coal operation

(1) If you want to win or work on coal, you have to submit the application in writing to the main customs office in accordance with § 31 (3) of the Act before the opening of the holding. (2) In the application you must specify: name, place of business (§ 23 para. 2 of the German law). Tax code), 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:
1.
a description of the profit and processing operations, indicating 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 products to be recovered or to be processed, showing the characteristics of the tax and, where appropriate, by-products and waste,
3.
a presentation of the mene identification and the production accounting,
4.
of undertakings entered in the register of commercial, cooperative or association registers, shall be subject to a state-of-the-art register statement.
(3) At the request of the main customs office, the notifiable person must provide further information if it appears necessary to secure the tax revenue or to ensure the supervision of the tax. The main customs office can dispense with information provided that the tax concerns are not affected by this. (4) The main customs office confirms in writing the registration of the coal operation. Unofficial table of contents

Section 63 Institution of the coal operation

The operation of coal operations must be such as to enable the public authorities responsible for tax supervision to follow the course of the extraction and processing and the whereabout of the products in operation. The main customs office may place special requirements which appear necessary in the interest of tax supervision. Unofficial table of contents

Section 64 Duties of the holder

(1) The owner of the coal business shall have a Belegheft. The main customs office may make arrangements for this purpose. (2) The owner of the coal establishment must keep records showing the relevant accounting period for the respective accounting period, stating the characteristics of the tax:
1.
the quantity of coal for which the tax has been incurred in accordance with the first sentence of Article 32 (1) (1) or (3) of the Act,
2.
the quantity of coal supplied untaxed to holders of a licence pursuant to section 31 (4) or (37) (1) of the law, indicating the name and address of the consignee and the rights of the consignee,
3.
the quantity of coal spent or exported untaxed from the tax territory, indicating the name and 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 tax concerns are not affected by this. (3) The main customs office may order an inventory. (4) The officials responsible for tax supervision may, for tax purposes, take samples from coal for the investigation. (5) The owner of the coal operation has made changes to the main customs office. to notify without delay, in writing, the circumstances, over-indebtedness, the impending or the insolvency, the cessation of payments and the position of the application for the opening of insolvency proceedings, as specified in section 62 (2). Unofficial table of contents

Section 65 Application for permission for coal undertakings and coal suppliers

(1) Anyone wishing to purchase coal as a coal company or coal supplier shall apply in writing to the main customs office in accordance with Section 31 (4) of the Act. (2) The application shall indicate whether or not taxed coal shall also be used. traded, stored or used. The application shall be accompanied by:
1.
a description of the operating and storage rooms and of the rooms in connection with them or adjacent to them, and in two copies of a plan of the plant in which the facilities for the storage of untaxed coal have been identified,
2.
a presentation of the accounts relating to the purchase and supply of coal,
3.
a presentation of the mengen determination,
4.
of undertakings entered in the register of commercial, cooperative or association registers, shall be subject to a state-of-the-art register statement,
5.
where appropriate, the declaration of the appointment of a representative pursuant to section 214 of the tax code or of an operating manager in accordance with section 62 of the law, in which he has declared his agreement.
(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. Unofficial table of contents

§ 66 Grant and Erasing of Permission

(1) The main customs office shall grant the permission in writing in accordance with Section 31 (4) of the Act and issue a permit certificate as proof of the eligibility of the reference. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the Tax Code. (2) § 14 (2) to (5) shall apply in the event of the erasable of the permission. Unofficial table of contents

Section 67 Duties of the holder of the authorisation

(1) The holder of the authorisation shall have a Belegheft. The main customs office may make arrangements for this purpose. (2) The holder of the authorisation shall keep records showing the relevant characteristics of the tax for the respective accounting period, indicating the characteristics of the tax:
1.
the quantities of coal untaxed and taxed,
2.
the quantity of coal for which the tax has been incurred in accordance with the first sentence of Article 32 (1) or (2) of the Act,
3.
the quantity of coal supplied untaxed to holders of a licence pursuant to section 31 (4) or (37) (1) of the law, indicating the name and address of the consignee and the rights of the consignee,
4.
the quantity of coal imported or exported untaxed from the tax territory, indicating the name and address of the consignee;
5.
the amount of the tax to be notified and to be paid.
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 tax concerns are not affected by this. (3) The main customs office may order an inventory. In this case, special arrangements shall be made. (4) Losses of untaxed coal exceeding the unavoidable losses of business shall be notified to the principal customs office without delay by the holder of the authorisation. (5) The latter shall be entitled to: Tax inspectorates may collect samples of coal for tax purposes free of charge for tax purposes. (6) The holder of the authorisation has the main customs office changes to the conditions specified in section 65 (2), over-indebtedness, looming or the insolvency or default of payment, the cessation of payment and the position of the application (7) The holder of the authorisation shall immediately return the certificate of approval to the principal customs office if the permit is issued or the receipt of untaxed coal is terminated (8) If the certificate of approval is lost, the holder of the permission 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. Unofficial table of contents

Section 68 relating to and storage of untaxed coal

(1) The holder of the authorisation shall immediately record the untaxed coal which he has taken possession of in his records. With the seizure of possession, the coal is considered to be included in its holding. (2) The owner of the permission 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. Unofficial table of contents

Section 69 Delivery of untaxed coal

(1) If coal is supplied untaxed to the holder of a licence pursuant to section 31 (4) or (37) (1) of the Act, the coal supplier shall prove the individual deliveries by means of operational transit documents, which shall be the name and address of the (2) The coal supplier shall immediately record the coal delivered in accordance with paragraph 1 in his records. (3) The coal supplier shall be permitted to send untaxed coal to the holder of a permit in accordance with Section 31 (4) or section 37 (1) of the Act, only if he or his representative (4) Where untaxed coal is transferred to another Member State, the provisions of paragraphs 1 shall apply. (5) If untaxed coal is exported to a third country, paragraphs 1 and 2 shall apply mutagentically, provided that the export is to be demonstrated by a confirmation from the customs office of exit or by other appropriate documents.

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On § 34 of the Law

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Section 70 Displacement of coal into the tax territory

Where coal is transferred from another Member State to the tax territory, the application shall apply mutatily
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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On § 35 of the Law

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Section 71 Imports of coal

(1) Coal from third countries and third countries must be notified in the cases of Section 35 of the Law in conjunction with Section 19b (3) of the Law, under 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. (2) If coal is to be transferred to the holding of the holder of a permit pursuant to § 31 (4) or § § § 31 (2) of the German Federal Ministry of the Article 37 (1) of the Act is to be applied for in writing with the customs declaration. The application shall be accompanied by the permit, if the permit is not generally granted.

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On § 37 of the Law

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Section 72 Application for permission as a coal user

(1) If you wish to use coal tax-free, you have the permission to apply in writing to the main customs office in accordance with § 37 (1) of the Act, insofar as it is not generally granted (§ 74). (2) The application must be stated in the application and whether it has been taxed Coal is stored or used. The application shall be accompanied by:
1.
a description of the operating and storage rooms and of the rooms in connection with them or adjacent to them, and in two copies of a plan of the plant in which the facilities for the storage of tax-free coal shall be marked are made,
2.
a declaration of operation in which the use of coal is accurately described;
2a.
a description of 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 law coal tax-free for processes and proceedings pursuant to Section 51 (1) (1) of the Act , the description must allow the main customs office to assign the company to the manufacturing industry; the relevant period for the association of the enterprise to the manufacturing industry is determined in accordance with Article 15 (3) Article 1 of the Electricity Tax Implementing Regulation,
3.
a presentation of the accounts relating to the reference and use of tax-free coal,
4.
of undertakings entered in the register of commercial, cooperative or association registers, shall be subject to a state-of-the-art register statement,
5.
where appropriate, the declaration of the appointment of a representative pursuant to section 214 of the tax code or of an operating manager in accordance with section 62 of the law, in which he has declared his agreement.
(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. Unofficial table of contents

§ 73 Granting and Erasing of the Permission

(1) The main customs office shall grant the permission in writing in accordance with Section 37 (1) of the Law (formal individual permission) and issue a permit certificate as proof of the eligibility of the reference. The permission may be combined with secondary provisions in accordance with § 120 paragraph 2 of the German Tax Code. (2) § 54 shall apply for the erasable of the permission. (3) Without prejudice to paragraph 2, the permission to use coal shall be exempt from tax-free use in accordance with § 37 para. 2 Sentence 1 No. 4 in conjunction with Section 51 (1) (1) of the Act, if the company cannot be attributed to the manufacturing industry on the basis of the description to be submitted annually in accordance with Section 75 (2a). 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 permission directly. (4) If the permission is revoked in accordance with the first sentence of paragraph 3 or sentence 2, the following shall apply for the reason of the permission 1 January of the calendar year in which the description pursuant to section 75 (2a) was to be presented, coal-related coal is used as contrary to purpose (Article 37 (3) of the Law). 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. Unofficial table of contents

Section 74 General permission

Under the conditions laid down in Appendix 1 to this Regulation, the tax-free use of coal shall be permitted in general, without a formal individual permit. Unofficial table of contents

Section 75 Duties of the holder of the authorisation

(1) The holder of the authorisation shall have a Belegheft. The main customs office may make arrangements for this purpose. (2) The holder of the authorisation shall keep records showing the relevant characteristics of the tax for the respective accounting period, indicating the characteristics of the tax:
1.
the amount of tax-free coal; and
2.
the quantity of tax-free coal shall be separated according to the intended uses;
3.
the quantity of coal for which the tax has been established pursuant to 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 verify whether the coal was used 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 records if the tax concerns are not affected thereby. (2a) The holder of a permit for the tax-free use of coal pursuant to § 37 para. 2 sentence 1 no. 4 in connection with § 51 para. 1 No. 1 of the law After the end of each calendar year by 31 March of the following calendar year, the principal customs office shall resubmit a description of the economic activities referred to in Article 72 (2) (2a) for the previous calendar year. (3) The main customs office may be Order an inventory. In this case, special arrangements shall be made. (4) Treated losses of tax-free coal exceeding the unavoidable losses incurred by the company shall immediately notify the principal customs office of such losses. (5) The latter shall be entitled to: Tax inspectorates may, for tax purposes, take samples of coal free of charge and from the tax-free products for examination. (6) The holder of the authorisation has the main customs office changes in accordance with § 72 (2) (1) and 2 (1), (2) and (3) to (5) shall be notified immediately 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 charge the principal customs office of over-indebtedness, 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) The owner of the permission of the permission is lost to the main customs office without delay. 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 holder of the general permit concerning the reference and use of the tax-free coal shall keep records and submit them to the main customs office,
2.
the stocks are to be included.
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Section 76 relating to and storage of tax-free coal

(1) The holder of the authorisation shall immediately record the tax-free coal which he has taken possession of in his records. With the seizure of possession, the coal is considered to be incorporated into its holding. (2) The owner of the permission 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 parts of the mixture, depending on the choice of the holder of the authorisation. (3) The holder of the authorisation may only deliver tax-free coal to third parties in justified exceptional cases where this is due to the The main customs office has been approved. § 69 (1) and (2) shall apply mutatily. (4) Paragraphs 1 and 2 shall not apply to holders of a general permit. Unofficial table of contents

Section 77 Own Consumption

§ 59 shall apply mutatily to those parts of the coal holding in which coal may be used in accordance with Article 37 (2), first sentence, No. 2 of the Law for the maintenance of the holding.

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On § 38 of the Law

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Section 78 Registration for suppliers, borrowers and recipients of natural gas

(1) The application in accordance with § 38 (3) of the Act must be submitted in writing to the main customs office responsible for the signup subject. (2) In the application, mention must be made of: name, business or residence, legal form, with annual tax application the expected annual tax liability, 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:
1.
a list of establishments in the tax territory in accordance with section 12 of the tax code;
2.
a presentation of the mengen identification and calculation,
3.
of undertakings entered in the register of commercial, cooperative or association registers, shall be subject to a state-of-the-art register statement,
4.
where appropriate, a declaration of the appointment of a representative pursuant to section 214 of the tax code or of an operating manager in accordance with § 62 (1) of the Act, in which he has declared his agreement.
(3) At the request of the main customs office, the notifiable person must 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 provided that the tax concerns are not affected by this. (4) The main customs office shall provide a written proof of the application to be provided to suppliers of natural gas. Unofficial table of contents

§ 79 Duties

(1) The notifiable person shall have a Belegheft in accordance with Section 38 (3) of the Act. The main customs office may make arrangements for this purpose. (2) The notifiable person shall keep records showing the relevant characteristics of the tax for the respective assessment period, indicating the characteristics of the tax:
1.
in the case of suppliers, the quantity of untaxed natural gas,
2.
in the case of suppliers, the quantity of natural gas delivered, for which the supplier is liable to tax debtors in accordance with Section 38 (2) (1) of the Law, separately according to the different tax rates of § 2 of the Law,
3.
the quantity of natural gas for which the debtor is liable to be liable in accordance with Section 38 (2) (2) of the Act, separately in accordance with the different tax rates laid down in Section 2 of the Law,
4.
in the case of Article 39 (6) of the Act, the quantities and amounts of tax referred to in that paragraph,
5.
in the case of suppliers, the quantity of natural gas delivered untaxed, indicating the name or business name and address of the consignee,
6.
the amount of the tax to be notified and to be paid.
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 if the tax concerns are not affected by this. (3) The regioted person has the main customs office changes in the circumstances specified in section 78 (2) as well as over-indebtedness, looming or imminent The insolvency, the cessation of payment and the position of the application for the opening of insolvency proceedings shall be notified immediately in writing, in so far as the main customs office does not dispense with it.

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On § 39 of the Law

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§ 80 Prepayments

(1) The advance payments shall be fixed 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 incurred, the expected annual tax liability shall prevail. (2) The main customs office may, upon request, set the amount of the tax. Prepayments shall take account of tax charges to be granted to the debtor during the same period, in so far as the tax concerns are not at risk. A tax relief may only be taken into account in accordance with the first sentence if:
1.
Section 51 (1) (1) of the Act
a)
the relevant period for the allocation of the enterprise to the manufacturing sector is determined in accordance with the first sentence of Article 15 (3) of the Electricity Tax Implementing Regulation; and
b)
the description of the economic activities required under Article 95 (3) and the declaration of establishment have already been submitted by the applicant;
2.
§ 53 of the Act, the documents required pursuant to Section 99 (3) have already been submitted by the applicant;
3.
Section 53a of the Act
a)
the documents required pursuant to paragraph 99a (3) have already been submitted by the applicant and
b)
the conditions laid down in § § 99b and 99c are fulfilled;
4.
Section 53b of the Act
a)
the documents required pursuant to Section 99d (4) have already been submitted by the applicant; and
b)
in the case of section 53b (1) in conjunction with paragraph 3 of the Act, the relevant period for the assignment of the enterprise to the producing industry or to the agriculture and forestry sector in accordance with § 15 (3) sentence 1 of the the description of the economic activities required pursuant to section 99d (5) has already been submitted;
5.
Section 54 of the Act
a)
the relevant period of time for the assignment of the enterprise to the producing industry or the agriculture and forestry sector is determined in accordance with the first sentence of Article 15 (3) of the Electricity Tax Implementing Regulation; and
b)
the description of the economic activities required pursuant to Article 100 (3) has already been submitted by the applicant;
6.
§ 55 of the Law
a)
the relevant period for the assignment of the enterprise to the manufacturing sector is determined in accordance with the first sentence of Article 15 (3) of the Electricity Tax Implementing Regulation;
b)
the description of the economic activities required pursuant to Article 101 (4), in conjunction with Article 100 (3), has already been submitted by the applicant,
c)
the applicant has already provided the proof required pursuant to section 55 (4), first sentence, point 1 or paragraph 5 of the law,
d)
the Federal Government has already been notified in accordance with Article 55 (4) sentence 1 (2) (b) of the Act, and
e)
the self-declaration required in accordance with Article 101 (4), second sentence, has already been submitted.
(3) If the amount of the monthly advance payments is not more than EUR 200, the main customs office may waive the fixing of advance payments.

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On § 40 of the Law

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Section 81 Non-tied publishing

Where natural gas is not transferred to the tax territory from another Member State, it shall apply mutatily.
1.
§ § 38 and 40 in cases in which § 15 of the Law applies in accordance with § 40 of the Act,
2.
§ 42 in cases in which § 18 of the Law applies in accordance with § 40 of the Act.

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On § 41 of the Law

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Section 82 Non-wired imports

In the cases of Section 41 (1) of the Act, natural gas from third countries and third countries must be notified in connection with Section 19b (3) of the Act under the 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.

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On § 44 of the Law

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Section 83 Application for permission as natural gas supplier or as a natural gas distributor

(1) The permission as a user pursuant to Section 44 (1) sentence 2 of the Act and the permission as distributor pursuant to Section 44 (1) sentence 3 of the Act are, insofar as they are not generally granted (Section 84a), in the case of the person responsible for the user or the distributor. (2) The application must 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:
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 spaces in connection with them or adjacent to them, and in two-fold production Plan of the plant in which the storage facility for the liquefied natural gas is marked,
2.
a declaration of operation in which the use of natural gas is accurately described;
3.
a presentation of the accounts of the use or distribution of the tax-free natural gas,
4.
of undertakings entered in the register of commercial, cooperative or association registers, shall be subject to a state-of-the-art register statement,
5.
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 section 62 (1) of the Act.
(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 can dispense with information provided that the tax concerns are not affected by this. (4) Those who wish to spend or export liquefied natural gas from the tax territory as a holder of a licence shall have the permission in accordance with § 44 Paragraph 1a of the Act, in so far as it is not generally granted (Section 84a), to apply in writing to the main customs office responsible for the purpose of the Act. Unofficial table of contents

§ 84 Grant and Erasing of Permission

(1) The main customs office shall grant the permission in writing (formal individual permission) in accordance with § 44 (1) and (1a) of the law and shall issue a certificate of permission upon request as proof of the eligibility of the reference. The permission may be associated with secondary provisions in accordance with Section 120 (2) of the Tax Code. (2) § 54 shall apply mutadenly for the erasable of the permission. Unofficial table of contents

§ 84a General permission

Under the conditions laid down in Appendix 1 to this Regulation, the use of non-taxable natural gas, as well as the transfer and export of tax-free natural gas from the tax area, shall be permitted in general, without a formal individual permit. Unofficial table of contents

§ 85 Duties of the holder of the authorisation

(1) The holder of the authorisation shall have a Belegheft. The main customs office may make arrangements for this purpose. (2) The holder of the authorisation shall keep records showing the following quantities, stating the characteristics of the taxable person:
1.
the amount of tax-free natural gas,
2.
the quantity of natural gas used for tax-free use and the precise use thereof;
3.
the quantity of liquefied natural gas released to holders of a licence in accordance with Article 44 (1) of the Act, indicating the name and address of the recipient and the rights of the recipient, and
4.
the quantity of liquefied natural gas which has been imported or exported from the tax area without being taxed, indicating the name and address of the recipient.
The records must be such that it is possible for a knowledgable third party within a reasonable period of time to verify whether the natural gas has been used or made available 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 records if the tax concerns are not affected by this. (3) The holder of the authorisation must notify the main customs office of natural gas by 15 February each year, which he/she has in the previous calendar year.
1.
has been used for tax-free purposes in accordance with Article 44 (2b) of the Law, or used for other tax-free purposes,
2.
has been distributed as a distributor to the tax-free purposes listed in Appendix 1 to this Regulation, or
3.
as a user or distributor from the tax territory, or has exported.
The main customs office may allow exceptions. (4) The owner of the permission must 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 renounce it. (5) The holder of the permission shall immediately return the certificate of approval to the principal customs office if the permit is issued or the use or distribution of tax-free natural gas is ceased. (6) If the permit appears to be lost, the holder of the authorisation shall inform the The main customs office shall be notified immediately. The main customs office shall issue a new permission certificate upon request, unless the permission has to be revoked. (7) For the tax-free use and the tax-free distribution of liquefied natural gas, § 56 (1) and (6) to (9) shall apply accordingly. (8) Paragraphs 1 to 6 and § 56, paragraphs 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 holder of the general permit concerning the purchase, supply and use of the natural gas shall keep records and shall submit the records to the main customs office and
2.
the stocks of liquefied natural gas must be officially identified.
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§ 86 Own consumption

§ 44 (3) of the Act, in which natural gas can be used for tax purposes pursuant to § 44 (2) of the Act, § 59 shall apply mutatily to the parts of the gas extraction operation.

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§ 46 of the Law

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Section 87 Tax relief in the case of the movement from the tax area

(1) The tax relief pursuant to § 46 of the Law is, except in the cases of § 46 (2) (2) of the Act, in the case of the main customs office responsible for the applicant, with an application for an officially prescribed form for all To apply for energy products which have been brought or exported from the tax territory 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 made at the main customs office by 31 December of the year following the calendar year in which the energy products have been transferred or exported from the tax territory. By way of derogation from the third sentence, the tax relief shall be paid only after the energy products have been moved or exported, if the application is made no later than 31 December of the year on which the application is made. The calendar year in which the tax has been fixed. (2) Disclaimer is 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 relief section or in individual cases grant the tax relief without delay. (3) In the case of § 46 (1), first sentence, point 1 of the law in conjunction with § 46 Paragraph 2 (2) of the Act must apply to the main customs office responsible for the applicant, with an application for an officially prescribed form for the energy products which have been transferred from the tax territory or to be executed. In the application, the applicant must provide all the information necessary for the assessment of the tax relief and calculate the tax relief itself. (4) In the case of § 46 (1), first sentence, point 1 of the law of the To be accompanied by proof of tax in accordance with Section 46 (2) (1) of the Act or to submit an official confirmation in accordance with Section 46 (2) (2) (c) or (2a) of the Law. In the cases of Section 46 (1), first sentence, points 2, 3 and 4 of the Act, the applicant shall be required to prove the transfer or export by means of clear, verifiable evidence.

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On § 47 of the Law

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Section 88 Tax relief on admission to tax warehouses

(1) The tax relief pursuant to Section 47 (1) (1) of the Act shall be applied to the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products, which shall be subject to an application within a given period. The relief section has been included in the control warehouse. 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 made at the main customs office by 31 December of the year following the calendar year in which the energy products have been included in the tax warehouse no later than 31 December of the year. By way of derogation from the third sentence, if the tax is fixed only after the energy products have been included in the tax warehouse, the tax relief shall be granted if the application is made no later than 31 December of the year, which shall be subject to the following conditions: 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, as a discharge section, and may also immediately grant tax relief in individual cases. (3) The discharge authority shall, at the request of the The main customs office of the individual quantities of taxed, non-used energy products which are included in the tax warehouse shall be subject to special records. Unofficial table of contents

Section 89 Tax relief for hydrocarbon components

(1) The tax relief pursuant to Section 47 (1) (2) of the Act shall be applied to the main customs office responsible for the applicant with an application for an officially prescribed form for all mixtures which are within the scope of a discharge section. or from which energy products have been produced within the meaning of Section 4 of the Act 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 no later than 31 December of the year following the calendar year in which the mixtures were used or from which energy products have been produced in accordance with Article 4 of the Law, in the case of: The main customs office is set. 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 Law, if the application has been made at the latest by the date of the application of the 31 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 have a bookable proof of , the following information shall be provided for the discharge section:
1.
in the case of Article 47 (1) (2) (a) of the Law, the nature, quantity and origin of the mixtures used for the purposes specified therein,
2.
in the case of Article 47 (1) (2) (b) of the Law, the nature, quantity and origin of the mixtures from which energy products have been produced in accordance with Article 4 of the Act, and the nature and quantity of the mixtures produced from the mixtures; Energy products.
(4) The Federal Ministry of Finance may establish flat rates for the tax simplification in the administrative system for the hydrocarbon components contained in the gaseous mixtures. Unofficial table of contents

§ 90 Tax relief for tax-free purposes

(1) The tax relief pursuant to § 47 (1) (3) and (4) of the Act shall be applied to the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products, which shall be subject to an application within a given period. The relief section has 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 made at the main customs office by 31 December of the year following the calendar year in which the energy products have been used. 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 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, at the choice of the applicant. The main customs office may, on request, allow a period of one calendar month as a relief section or in individual cases to grant the tax relief immediately. (3) When the application is first submitted, a declaration of establishment must be attached to the application, in which the use of 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 relevant. (4) The applicant shall provide a bookable proof of the nature, quantity, origin and intended use of the discharge section of the Energy products must be produced. Unofficial table of contents

Section 91 Tax relief for coal

(1) The tax relief pursuant to Section 47 (1) (5) of the Act shall be applied to the main customs office responsible for the applicant with a notification in accordance with officially prescribed form for coal, which shall be placed within a discharge section in the Coal operation has been taken up or 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 made at the latest by 31 December of the year following the calendar year in which the coal has been entered into the coal operation or after it has been used. By way of derogation from the third sentence, the tax relief shall be paid only after the coal has been entered or used in coal operations, if the application is made no later than 31 December of the year, the the calendar year in which the tax has been fixed. (2) After the applicant has been elected, the discharge section shall be a period of one calendar quarter, one calendar half-year or one calendar year. The main customs office may, on request, allow a period of one calendar month as a relief section or in individual cases to grant the tax relief immediately. (3) In the case of first application, the application is in the case of § 47 (1) no. 5 (b) to accompany a declaration of operational declaration in which the use of coal is described 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 has to make the changes particularly clear. (4) The applicant has to provide a bookable proof from which to surrender for the discharge section:
1.
in the case of Article 47 (1) (5) (a) of the Law, the nature, quantity and origin of coal entered into coal operations,
2.
in the case of Article 47 (1) (5) (b) of the Act, the nature, quantity, origin and precise use of the coal.
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Section 91a Tax relief for natural gas at feed-in

(1) The tax relief pursuant to Section 47 (1) (6) of the Act shall be applied to the main customs office responsible for the applicant, with a notification in accordance with officially prescribed form for natural gas, which shall be submitted within a discharge section in a line network for untaxed natural gas has been fed. 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 made at the main customs office 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. 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 lodged no later than 31 December of the year. for 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, at the choice of the applicant. The main customs office may, on request, allow a period of one calendar month to be a discharge section or, in individual cases, grant the tax relief without delay. (3) The applicant shall provide a bookable proof from which the applicant shall be responsible for the The discharge section must result in the origin and the quantities of the taxed natural gas fed in.

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On § 48 of the Law

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§ 92 Tax relief in the case of flushing operations and accidental mixing

(1) Authorised flushing operations within the meaning of section 48 (1) sentence 1 (1) of the Act are the mixtures of light heating oil and gas oils of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature. (2) The tax relief pursuant to § 48 of the Act is to be applied to the main customs office responsible for the applicant with an application in accordance with officially prescribed form, whereby in the case of tax relief for approved flushing operations All flushing operations of a discharge 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 shall be no later than 31 December of the year following the calendar year in which the energy products were mixed and for Mixtures which have been accidentally formed shall be placed at the main customs office immediately after the mixture has been determined. By way of derogation from the third sentence, the tax shall be fixed only after the mixture has been mixed in the course of the purging operations authorised or after the determination of mixtures which have been inadvertently produced. Tax relief shall be granted if the application is made no later than 31 December of the year following the calendar year in which the tax has been fixed. (3) The discharge section shall be granted in the case of tax relief for Flushing operations after the applicant has been elected for a period of one calendar quarter, one Calendar half-year or calendar year. The main customs office may, on request, allow a period of one calendar month to be a discharge section or, in individual cases, grant the tax relief immediately. (4) The application shall be accompanied by a dossier on the taxation and origin of the Add mixed parts.

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On § 49 of the Law

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Section 93 Tax relief for energy products used for heating or in beneficiary plants

(1) The tax relief in accordance with § 49 of the Act shall be applied to the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products, which shall be subject to a discharge section have been used or delivered. 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 made at the main customs office by 31 December of the year following the calendar year in which the energy products have been used or issued. By way of derogation from the third sentence, the tax relief shall be paid only after the energy products have been used or delivered, if the application is made no later than 31 December of the year following the application of the application. The calendar year in which the tax has been fixed. (2) Disclaimer is 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 to be a discharge section or, in individual cases, grant the tax relief without delay. (3) The applicant shall provide a bookable proof from which the applicant shall be responsible for the The discharge section must be:
1.
in the case of section 49 (1) of the Act, the quantity, origin and precise intended use of the gas oils,
2.
in the case of section 49 (2) of the Act, the quantity and origin of the liquefied gases,
3.
in the case of Article 49 (2a) of the Act, the quantity, origin and precise use of the energy products.
(3a) Energy products for which tax relief is granted in accordance with § 49 of the Act shall be considered as energy products which have been taxed pursuant to Article 2 (3) of the Law. (4) § 107 (2) shall apply in the case of § 49 (2) of the Act.

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On § 50 of the Law

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Section 94 Tax relief for biofuels

(1) The tax relief in accordance with § 50 of the Act must be applied for in duplicate for all energy products for which the main customs office responsible for the applicant has to register in duplicate for all energy products. of a relief section of the tax relief claim. In the notification, the applicant must 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 as amended by the announcement 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 laid down in § 37a (3) sentence 3 of the Federal Immission Protection Act are: in relation to the respective amount of biofuel, to be taken into account in a reduced manner. The tax relief shall be granted only if the application is made at the main customs office by 31 December of the year following the calendar year in which the tax relief claim has been issued. (2) The discharge section is 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, as a discharge section, and may also immediately grant tax relief in individual cases. (3) The applicant shall have the biofuel property in addition to 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 submitted to the said office on request. In addition, at the request of the main customs office, it shall take samples to examine them in accordance with the standard parameters laid down in Annex 1a to this Regulation and to the main customs office of the relevant analytical certificates or test results. . Where analytical certificates or test results are available which are required under other legal provisions, they may be recognised. (4) The discharge entitled, at the request of the principal customs office, shall have the right to (5) The tax relief pursuant to § 50 of the Act can be repaid. The repayment of the tax relief pursuant to § 50 of the Act is to be registered in duplicate on 1 April of the year following the date on which the tax has been released, and must be paid immediately after the application.

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§ 51 of the Law

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§ 95 Tax relief for certain processes and procedures

(1) The tax relief pursuant to § 51 of the Act shall be applied to the main customs office responsible for the applicant with a notification in accordance with officially prescribed form for all energy products which are contained within a discharge section. 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 made at the main customs office by 31 December of the year following the calendar year in which the energy products have been used. 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 of the year following the calendar year (2) The discharge section for applications for tax relief pursuant to Section 51 (1) (1) of the Law 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 of time for the allocation of the enterprise to the manufacturing 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 the grant of the Tax relief pursuant to Section 51 (1) (2) of the Act is 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 to grant the tax relief without delay. (3) To be attached to the application:
1.
in the case of section 51 (1) (1) of the Act, a description of the applicant ' s economic activities in the relevant period in accordance with the officially prescribed form, unless the description lies with 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 in the manufacturing sector,
2.
in the case of a first application, a declaration of operation which describes the use of the energy products.
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 relevant. (4) The applicant shall provide a bookable proof of the nature, quantity, origin and intended use of the discharge section of the Energy products must be produced.

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On § 52 of the Law

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Section 96 Tax relief for shipping

(1) By way of derogation from the second sentence of section 52 (1) of the Act, a tax relief shall also be granted for non-labelled energy products of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature if the vessel is not tax-free purposes are used in accordance with § 27 (1) sentence 1 No. 1 or No. 2 of the Act as well as for non-tax-free purposes, or if it is made credible that a refuelling was inevitable and properly marked energy products of subheadings 2710 19 41 to 2710 19 49 of the Combined Nomenclature in the short term (2) The tax relief provided for in Article 52 of the Law on Energy Products used in watercraft shall be the main customs office responsible for the applicant, subject to an officially prescribed form for all. To apply for 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 made at the main customs office by 31 December of the year following the calendar year in which the energy products have been used. 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 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 to grant the tax relief without delay. (4) To be attached to the application:
1.
for each watercraft, a regular proof of the following information:
a)
Day and type of journey,
b)
Departure and destination harbor, additional landing places,
c)
the duration of the journey and, where appropriate, operating hours of the drive motor and of the auxiliary units,
d)
where appropriate, the nature and quantities of energy products outside the tax area,
e)
the nature and quantity of the energy products used in the tax territory and used for the journeys to be made;
2.
proof that the watercraft was used for the purposes specified in section 27 (1) of the Act,
3.
Documents relating to the taxation of energy products.
The main customs office responsible may, on request subject to conditions, exempt from the obligations set out in the first sentence, in so far as the tax concerns are not affected by this. (5) The taxable energy products for the manufacture or the The main customs office responsible may authorise the maintenance of water-borne vehicles other than those referred to in paragraph 4 if the tax concerns are not affected by this. The second sentence of paragraph 4 shall apply mutatily. Unofficial table of contents

Section 97 Tax relief for aviation

(1) The tax relief pursuant to Section 52 of the Law on Energy Products, which has been used for the purposes specified in Article 27 (2) or (3) of the Act, shall be subject to the main customs office responsible for the applicant with a notification in accordance with shall apply for all energy products 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 made at the main customs office by 31 December of the year following the calendar year in which the energy products have been used. 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 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, at the choice of the applicant. The main customs office may, on request, allow a period of one calendar month as a relief section or in individual cases to grant the tax relief immediately. (3) In the case of § 27 (2) of the law, the application shall be accompanied by:
1.
the documents referred to in Article 52 (2) (2) (4) (a), (c) and (d),
2.
for each aircraft, a record with the following information:
a)
Day and type of flight,
b)
Start and destination airfield, location of the port of call,
c)
the duration of the flight,
d)
the nature and quantity of energy products taken over and consumed,
3.
proof that the aircraft has been used for the purposes specified in Section 27 (2) of the Law,
4.
Documents relating to the taxation of energy products.
The main customs office responsible may, on request subject to conditions, exempt from the obligations set out in the first sentence, in so far as the tax concerns are not affected by this. (4) In the case of aircraft or in the context of the maintenance of aircraft by means of the establishments referred to in Article 60 (8), the competent main customs office may authorise other than the evidence referred to in paragraph 3, if the tax concerns are shall not be affected. In addition, the authorisation referred to in Article 52 (2), second sentence, no. 5, shall be submitted. The second sentence of paragraph 3 shall apply mutatily.

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To § § 53 to 53b of the law

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Section 98 Tax relief for power generation and the coupled generation of power and heat, General

(1) Energy products used for power generation or for the coupled generation of power and heat and the other fuels used and auxiliary energy used for the determination of the quantities of unloadable power are to be measured. 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 the steam collection points according to the respective the amount of steam taken and its share of the total steam generation.

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§ 53 of the Law

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Section 99 Tax relief for power generation

(1) The tax relief in accordance with § 53 of the Act is to be applied for each installation (§ 9) to the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products, which are to be registered within a The relief section has 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 made to the competent main customs office by 31 December of the year following the calendar year in which the energy products have been used. 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 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, at the choice of the applicant. The main customs office may, on request, allow a period of one calendar month as a relief section or in individual cases to grant the tax relief immediately. (3) In the case of the first application, the application must be indicated for each installation or the application Add:
1.
the name and address of the operator, as well as information on the initial entry into service,
2.
their location,
3.
the manufacturer, the type and the serial number,
4.
a technical description indicating the average consumption per operating hour;
5.
information on electrical nominal power and on the use of mechanical energy,
6.
a presentation of the determination of the energy products used and
7.
Information on the use of the energy products concerned.
The main customs office may require 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.

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To Section 53a of the Law

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

(1) The tax relief pursuant to § 53a of the Act is to apply for each plant (§ 9) to the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products, which are to be registered within a The relief section has 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 made to the competent main customs office by 31 December of the year following the calendar year in which the energy products have been used. 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 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, 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. 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 rate of use must be shown for each month of the discharge section. (3) For the first time the application must be indicated for each installation or to be attached to the application:
1.
the name and address of the operator, as well as information on the initial entry into service,
2.
their location,
3.
the manufacturer, the type and the serial number,
4.
Electrical nominal output information,
5.
a technical description indicating the average consumption per operating hour;
6.
a description of the installed and operational devices for power and heat use,
7.
a presentation of the quantity of energy products used,
8.
Information on the calculation of the use of the installation,
9.
proof of the high-efficiency according to § 99b,
10.
Information on the discontinuation of the use of the main components according to § 7 of the Income Tax Act and
11.
Information on the use of the energy products concerned.
The main customs office may require 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 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. Unofficial table of contents

§ 99b Proof of high efficiency

(1) The recognition of high-efficiency shall be recognised:
1.
, subject to the second sentence, an opinion drawn up by an independent expert in accordance with the generally accepted rules of technology,
2.
for installations with a nominal electrical power of up to 50 kilowatts: a copy of the Federal Office for Economic Affairs and Export Control's receipt of receipt, on the ad referred to in point 2 (a) or (b) of the general decree of 26 July 2012 for the granting of approval for small cogeneration plants with an electric power of up to 50 kilowatts (BAnz AT 06.08.2012 B2) or
3.
for installations with an electrical nominal output of 50 kilowatts 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 shall be presumed if the expert opinion on the basis and on the basis of the calculation methods of Directive 2004 /8/EC of the European Parliament and of the Council of 11 February 2004 on the Promotion of cogeneration based on 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 206, 22.7.2012, p. 1), as amended in conjunction with the Commission Decision of 19 November 2008 laying down detailed guidelines for the implementation and application of Annex II of the Directive 2004 /8/EC of the European Parliament and of the Council (OJ L 136, 30.4.2004 OJ L 338, 17.12.2008, p.55). The applicant may, in accordance with the requirements of Annex III to Directive 2004 /8/EC, provide proof of the high efficiency, in particular by presenting the manufacturer's evidence, if the information provided by a knowledgable third party is appropriate (2) In the sense of Section 53a (4) of the Act, the person entitled to discharge is not also the holder of a proof referred to in paragraph 1, and he has, in addition to the proof of proof, proof of in accordance with paragraph 1, make a statement that the evidence underlying the evidence is based on: the technical 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. Unofficial table of contents

§ 99c Operating lifetime

(1) The normal service life for the main components of an installation in accordance with § 53a (2) of the Act shall be carried out on a regular basis with the inclusion of the experience values of the tax audit according to § § 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 apply. (2) In accordance with § 7 of the Income Tax Act, the person responsible for relieving the relief does not make the installation himself or herself in his own name, he has to provide proof in which he/she has to prove that the person responsible for the application is responsible for the The conditions laid down in paragraph 1 shall be met. The main customs office responsible may request the information required for the examination of the removal of wear (AfA) of the plant from the person who writes the plant. (3) The installation shall not be subject to a reduction in the use of the equipment in accordance with § 7 of the Annex. Income tax law, paragraphs 1 and 2 shall apply mutagentily. (4) The costs of rebuilding the installation within the meaning of Article 53a (2) sentence 3 of the Act shall be calculated on the basis of the market prices at the time of renewal of the The main components of the entire plant are common. In this case, the costs of an extension (§ 9) are the same as the costs of renewing the main components of the plant. (5) A discharge is only 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) sentence 2 of the Act.

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To Section 53b of the Law

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§ 99d Part-wise tax relief for the coupled generation of power and heat

(1) The tax relief pursuant to § 53b of the Act is to be applied for each installation (§ 9) to the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products, which are to be registered within a The relief section has 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 made to the competent main customs office by 31 December of the year following the calendar year in which the energy products have been used. 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 of the year following the calendar year (2) Discharge section in the case of Section 53b (1) of the Act in conjunction with Section 53b (2) of the Law and in the case of Section 53b (4) of the Act, a period of time shall be determined by the applicant. a calendar quarter, a calendar half-year, 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 respective monthly rate of use must be shown for each month of the discharge section. (3) Discharge section in the case of Section 53b (1) of the Act in conjunction with Section 53b (3) of the Law Law 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 a company 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 respective monthly rate of use must be proven for each month of the discharge section. (4) For the first application according to § 53b (1) and (4) of the law, the following shall be stated for each installation. or to accompany the application:
1.
the name and address of the operator, as well as information on the initial entry into service,
2.
their location,
3.
the manufacturer, the type and the serial number,
4.
Electrical nominal output information,
5.
a technical description indicating the average consumption per operating hour;
6.
a description of the installed and operational devices for power and heat use,
7.
a presentation of the quantity of energy products used,
8.
Information on the calculation of the utilization of the plant and
9.
Information on the use of the energy products concerned.
The main customs office may require 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 case of a tax relief pursuant to Section 53b (1) of the Act in conjunction with Section 53b (3) of the Act the applicant shall attach to the application a description of the economic activities for the relevant period after the form has been officially prescribed, unless the description is already the main customs office for the relevant period before. The description must allow the main customs office to check whether the energy products have been used by a producer of the manufacturing industry or the agriculture and forestry sector in the sense of Section 53b (3) of the Act. (6) A 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) sentence 2 of the Act.

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§ 54 of the Law

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§ 100 Tax relief for companies

(1) The tax relief pursuant to § 54 of the Act shall be applied to the main customs office responsible for the applicant by filing an application for an officially prescribed form for all energy products which are contained within a discharge section. 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 made at the main customs office by 31 December of the year following the calendar year in which the energy products have been used. 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 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 a company 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 referred to in 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 the officially prescribed form, unless the description is the subject of the application. Main customs office already before. The description must allow the main customs office to check whether the energy products have been used by a company within the meaning of § 2 (3) or (5) of the Electricity Tax Act. (4) An estimate of the respective self or of a other undertakings (Article 100a) of the manufacturing or agricultural and forestry industries and of the energy products consumed in the production of heat shall be permitted to the extent that:
1.
an accurate determination of the quantities would be possible only with an undue effort and
2.
the estimation is carried out in accordance with generally accepted rules of technology and can be checked and understood at any time for non-expert third parties.
(5) The applicant shall provide a bookable proof of the need for the respective discharge section:
1.
the nature, quantity, origin and intended use of the energy products consumed,
2.
as far as the heat produced has been used by another company in the manufacturing industry or the agriculture and forestry industry (§ 100a):
a)
the name and address of this other undertaking, and
b)
the quantities of heat used in each case by this other undertaking and the quantity of energy products consumed in each case for the production of the heat.
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§ 100a Use of heat by other companies

(1) Insofar as a tax relief is applied for the production of heat which has been used by another company of the producing trade or of the agricultural and forestry sector in the sense of § 2 (3) or (5) of the Electricity Tax Act (Electricity Tax Act) , shall be accompanied by the application in accordance with Article 100 (1):
1.
a self-declaration of this other undertaking referred to in paragraph 2 for each of the other undertakings of the manufacturing or agricultural and forestry industries to which the heat is used; and
2.
a list in which the energy products used for the production of heat shall be allocated to these other undertakings.
The submission of a self-declaration in accordance with the first subparagraph of point 1 shall not be required if it is already available to the competent main customs office for the calendar year for which the tax relief is requested. (2) The self-declaration shall be submitted in accordance with the second and third sentences of to submit an 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 is deemed to be a tax declaration in the sense of the tax system. (3) The applicant has to be able to confirm the amount 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, which shall include the total of the persons used and those to be used by third parties. shall be used to derive heat quantities. 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 Article 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 operation of the applicant,
2.
such heat is not normally charged separately, and
3.
the recipient of the services provided using the heat is the applicant.

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§ 55 of the Law

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Section 101 Tax relief for companies in special cases

(1) The tax relief in accordance with § 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 are within a calendar year (accounting period) have 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, in 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 is made no later than 31 December of the year in respect of 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 may be applied to the main customs office on request a provisional relief period of one calendar month, one Allow for a calendar quarter or a calendar half-year (provisional accounting period) and 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 under the first sentence shall be granted only if:
1.
the sum of the tax share in accordance with § 55 (3) of the Law and the electricity tax in accordance with § 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 (Section 55 (2), first sentence, points 1 and 2 of the Act) for that period,
2.
the applicant has already provided the proof required pursuant to section 55 (4), first sentence, point 1 or paragraph 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.
Where a tax relief has been granted for energy products referred to in paragraph 2 within a provisional accounting period, the applicant shall submit a summary application in accordance with paragraph 1 for the calendar year up to 31 July of the 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. Where the applicant is an operator of an alternative energy efficiency improvement scheme under Article 66b of the Act, he shall attach a self-declaration to the application referred to in paragraph 1 in the form of a form which has been officially prescribed, according to which the company complied with the requirements of the definition for small and medium-sized enterprises in the meaning of § 55 (4) sentence 2 of the Act in the year of application. (5) The company was newly established after 31 December 2013 (§ § § 55 (4)). Article 55 (6) of the Law), it has the nature of the re-establishment and the date of the To demonstrate operational uptake by means of appropriate documentation.

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§ 56 of the Law

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Section 102 Tax relief for local public transport, General

(1) The tax relief in accordance with § 56 of the Act shall be applied to the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products, which shall be subject to a discharge section 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 made at the main customs office by 31 December of the year following the calendar year in which the energy products have been used. 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 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, at the choice of the applicant. The main customs office may, on request, allow a period of one calendar month as a relief section or in individual cases to grant tax relief immediately. (3) Companies with a registered office abroad will only be granted tax relief, where it is established that a quantity of fuel corresponding to the beneficiaries has been used, which has been taxed or taxed in the tax territory of the Energy Tax Law by the undertaking. The main customs office may lay down rules on the type of proof. (4) The amount of relief determined shall be substantially equal to the amount of the relief granted for a comparable preceding discharge section, the amount of the relief amount determined shall be determined by the (5) The application must be based on the eligible 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 that are related to it. Necessary operating journeys are
1.
On-and off-road
a)
from and to the point of application,
b)
from and to the depot,
c)
from and to the home of the driver; this also includes transport of vehicles with vehicles which are not used in the approved scheduled services,
d)
from the end point of a line or line to the starting point of the next line or line,
2.
Driving to ensure operational and timetable changes, such as shunting journeys,
3.
Workshop trips,
4.
Replacement vehicle chassis,
5.
Auxiliary Train Journeys,
6.
Transfers,
7.
Lehr and training trips for the training of drivers and
8.
Teaching and training trips for training, further education and training, but not for obtaining a driver's licence.
No necessary journeys within the meaning of sentence 1 are journeys
1.
on duty and service meetings,
2.
for the exchange of timetables at stops,
3.
of workshop and service vehicles, and
4.
for the transport of personnel and material for company-owned purposes.
It is immaterial 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. Unofficial table of contents

Section 102a Tax relief for local public transport by rail

(1) The first application for tax relief shall include, where applicable, the following information:
1.
the name and purpose of the undertaking;
2.
the name of the holder (except in the case of limited liability companies) and, where such is appointed, the manager and, where appropriate, his deputy; in the case of legal persons and partnerships, the persons concerned are subject to the law, to indicate the social contract or the statutes for the representation of authorized persons,
3.
the designation of the lines travelled by rail (for example, route number) and the length of the routes travelled in kilometres,
4.
an indication of the legal relationship, provided that the applicant carries out transport operations in the public transport sector for another transport operator,
5.
a list of vehicles used in rail transport for whose fuel consumption the discharge is claimed, indicating the type and type of vehicle, the engine number, the factory number and the installed power in kilowatts, and
6.
the specific fuel consumption per engine type in grams per kilowatt hour.
(2) Changes in the operative circumstances in accordance with paragraph 1 shall be notified to the main customs office by the next application for tax relief at the latest. (3) In the cases of § 56 (1) sentence 1 (1) of the Act, the applicant shall have the right to: Each rail vehicle in which the energy products have been used shall provide a bookable proof of the following information:
1.
the operating name (type or series) of the rail vehicle,
2.
the day of use,
3.
the number of kilometres of operations carried out on a daily basis, broken down, where appropriate, by beneficiary and non-beneficiary transport services;
4.
the amount of fuel tanked.
The bookable proof to be carried out in accordance with the first sentence shall 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 be approved. Unofficial table of contents

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

(1) The first application for tax relief shall include, where applicable, the following information:
1.
the name and purpose of the undertaking;
2.
the name of the holder (except in the case of limited liability companies) and, where such is appointed, the manager and his/her deputy; in the case of legal persons and partnerships, they shall be subject to the law, the social contract, or the statutes for the representation of authorized persons,
3.
a list of the lines and lines approved by the applicant himself, for which he has been given the rights and obligations arising from the authorisation (transfer of authorisation) and those lines which the applicant has: in the case of all lines, the length of the line (the longest line) and the authority to which the authority is responsible shall be given:
a)
the approval for regular services in accordance with § § 42 and 43 of the Passenger Transport Act, as amended by the Federal Law Gazette of 8 August 1990 (BGBl. I p. 1690), most recently by Article 4 of the Law of 5 April 2011 (BGBl. 544), as amended, has been amended;
b)
authorises the transfer of rights and obligations arising from the authorisation, or
c)
has authorised the transfer of the management pursuant to section 2 (2) (3) of the Passenger Transport Act,
4.
a list of the transport operations carried out by the applicant in its own name, on its own responsibility and on behalf of its own account or on behalf of the applicant in accordance with Article 1 (4) (d), (g) and (i) of the exemption regulation, in the German Federal Law Gazans Part III, Outline number 9240-1-1, published as amended, as amended by Article 1 of the Regulation of 30 June 1989 (BGBl. 1273), as amended, indicating the holder of the school or the institution concerned,
5.
an 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, on the individual lines or lines for which discharge is requested, in the majority of transport cases the total range does not exceed 50 kilometres or the total travel time does not exceed one hour,
7.
a list of transport undertakings carrying out promotions on behalf of the applicant, indicating the routes and routes carried out.
(2) Changes in the operational conditions for the information referred to in paragraph 1 shall be reported to the main customs office at the latest with the next request for tax relief. (3) The shall be established for each discharge section in accordance with Section 102 (2). Calculation sheets for the application for tax relief must include the following information:
1.
either for all vehicles for which discharge is requested, together (calculation sheet A) or for each group of vehicles (calculation sheet B) or for each vehicle individually (calculation arc C)
a)
the total kilometres travelled by the accounts referred to in paragraph 4 during the discharge period, and the kilometres travelled within the framework of the beneficiaries ' transport operations,
b)
the quantity of fuel tanked in total in litres, in kilograms or in kilowatt-hours; fractions of a litre, kilogram or kilowatt-hour shall be on the next full litre, the next full kilogram, or the next full litre of fuel, Kilowatt hour to round up,
c)
The average consumption per 100 kilometres of driving performance resulting from the information referred to in points (a) and (b) shall be rounded to three decimal places, with parts of less than 0.0005 and parts of 0.0005 and more than one thousandth of which shall be are to be used,
d)
the consumption of the goods carried by the beneficiary, calculated from the average consumption referred to in point (c) and the mileage in respect of the beneficiary promotions referred to in point (a), to full litres, to full kilograms, or to full kilowatt hours rounded, where parts of less than 0.5 are omitted and parts of 0.5 or more are to be used as full units;
2.
for motor vehicles, the accounts of which are registered 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 the approved scheduled service)
a)
the kilometre resulting from the entry in the accounts referred to in the second sentence of paragraph 4, which has been completed within the framework of the beneficiaries of the transport operations,
b)
a flat-rate average consumption per 100 kilometres of the mileage referred to in paragraph 4, second sentence, point 5;
c)
the consumption of the goods carried by the beneficiary, calculated from the average consumption referred to in point (b) and the mileage in respect of the beneficiaries referred to in point (a), to full litres, to full kilograms, or to full kilowatt hours rounded, where parts of less than 0.5 are omitted and parts of 0.5 or more are to be added as a full unit.
In the determination of the flat-rate average consumption referred to in point 2 (b) of the first sentence, only one decimal place shall be rounded off. (4) In the cases of Article 56 (1) (2) and (3) of the Law, the applicant has provided a bookable proof of the use of the energy products for each vehicle in which the energy products have been used. the following information:
1.
the official registration plate of the vehicle;
2.
the day of use,
3.
the number of kilometres of operations carried out on a daily basis, broken down by beneficiary and non-beneficiary,
4.
the quantity and the type of fuel that is fuelled.
The following information may be provided as an alternative to the bookable proof:
1.
the official registration plate of the motor vehicle;
2.
the eligible days of use during the respective discharge section;
3.
the number of kilometres travelled during the discharge section in the context of the transport of beneficiaries;
4.
proof of the use of public transport services for the benefit of public transport,
5.
the quantity of fuel consumed during the discharge section in the context of the transport operations benefiting from the transport; the average consumption per 100 kilometre of the driving performance of the vehicle documents plus a flat-rate per 100 kilometre of driving capacity Surcharges of 20% of average consumption shall be taken as a basis.
The accounting records to be carried out in accordance with sentences 1 and 2 shall 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 be approved.

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On § 57 of the Law

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Section 103 Tax relief for agricultural and forestry holdings

(1) The application pursuant to Section 57 of the Act shall 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. (2) The tax relief is subject to an application for an officially prescribed form for the period of a calendar year. (discharge section) of energy products used in accordance with section 57 (1) of the law for the benefit of the beneficiaries (beneficiary 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 shall be granted only if the application is submitted to the main customs office by 30 September of the year following the calendar year in which the energy products have been used. 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. In the case of a first application, the application shall be accompanied by the following:
1.
Receipt or delivery certificates referred to in paragraph 4 above, in the case of gas oils and biofuels, as a whole, in the discharge section;
2.
the records referred to in paragraph 5, to the extent that the applicant is obliged to take the lead,
3.
proof of the number of bee colonies (international registration) of beekeeping enterprises and
4.
Certificates referred to in paragraph 6 relating to the gas oil consumed in the discharge section of establishments within the meaning of Article 57 (2) (5) of the Act.
In the case of subsequent applications, the applicant shall submit the documents referred to in sentence 7 only at the request of the main customs office. (3) The holder of an establishment shall be entitled to apply within the meaning of Section 57 (2) of the Act (beneficiary). Where the holder of a holding changes within a relief section, the previous holder shall remain a beneficiary for the period up to the holder ' s change. (4) The beneficiary shall have receipts or certificates of delivery of the goods in the To issue the discharge section for gas oils and biofuels related to beneficiaries and non-favoured purposes, including the addresses of the consignee and the supplier, the date of delivery, the quantity delivered and the quantity to be delivered to 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 retain the supporting documents in accordance with Section 147 (1) and (3) of the Tax Code. (5) Holder of establishments within the meaning of Section 57 (2) (5) of the Act have for each or each of the vehicles referred to in Section 57 (1) of the Act, devices and Machinery must keep records showing the date and extent of the work carried out and the volume of the energy products consumed during the operation. The records shall be concluded at the end of the calendar year. (6) For work carried out in the operation of the beneficiary under Section 57 (2) (5) of the Law in the operation of the beneficiary using self-contained gas oil, the (b) allow the beneficiary to issue certificates from the operating company, which shall include his address, the operating date, the date and the nature and extent of the work carried out, the quantity of gas oil consumed and the amount of the works to be paid for that purpose. Amount of money included. (7) The tax relief claim pursuant to § 57 of the law shall be established with Discharge of the discharge section (second sentence of paragraph 2).

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On § 59 of the Law

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Section 104 Tax allowance for diplomatenpetrol and diesel fuel

(1) The tax compensation in accordance with § 59 of the Act is the principal customs office responsible for the office of the foreign representation, according to officially prescribed form for the quantities of petrol, which are related within a remuneration section. Diesel fuel to be applied for. 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 registered for a foreign representation or other beneficiaries but not benefiting from the use of third parties for permanent use. have been left. A corresponding declaration must be made with each application. (2) The remuneration is, if not special reasons justifying an exception, to be requested only if the amount of remuneration of the remuneration exceeds 300 litres. 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 of time. (3) The tax payment shall be granted if:
1.
the application for a representation pursuant to section 59 (2) (1) of the Act is accompanied by the signature of a person entitled to signature and the stamp of the official stamp of the representation;
2.
the application by a beneficiary person pursuant to section 59 (2) (2) of the law is signed by the person himself, a person entitled to the right of service has confirmed with the official stamp of the representation that the applicant is entitled to the person referred to in § 59 Paragraph 2 (2) of the Act, and there are no grounds for excluding the beneficiaries in accordance with Article 59 (3) of the Act.
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, in which the day of delivery, the quantity delivered shall be and the address of the supplier. The main customs office may submit further documents required for the processing of the application. (5) The tax refund shall not be granted for a remuneration section for which a counterfeit, falsified or for other than the specified Vehicles shall be presented for consideration. The main customs office may grant partial remuneration if an invoice issued for a vehicle other than the specified vehicle has been accidentally presented inadvertently.

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Section 66 (1) (2) of the Act

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§ 105 Tax benefit for pilot projects

The main customs office responsible may, at the request of the administrative system, grant tax relief (exemption, tax relief) for energy products used in pilot projects for the technological development of environmentally friendly products or in relation to on fuels from renewable raw materials. § § 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 tax relief.

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Article 66 (1) (18) of the Act

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Section 105a Tax relief for foreign armed forces and main quarters

(1) A tax relief shall be granted on application for demonstrably taxed energy products supplied to the foreign armed forces or headquarters. Article 67 (3) (a) (i) of the Additional Agreement of 3 August 1959 (Article 66 (18) sentence 1 (a) of the Law), Article 15 of the Convention of 13 March 1967 (Article 66 (18), first sentence, point (b) of the Law) and Article III of the Agreement of the 15. October 1954 (Section 66 (18) sentence 1 (c) of the Act) also applies to this tax relief. The person who delivered the energy products shall be entitled to discharge. (2) The delivery to the foreign armed forces or headquarters shall be subject to the delivery to the authorized members of the foreign armed forces or the foreign armed forces. (3) Foreign armed forces, main quarters and members of the foreign armed forces or the headquarters are foreign armed forces, headquarters are the main neighbourhoods of foreign armed forces, the main quarters and the main quarters are foreign forces, headquarters and the main quarters. and members of the foreign armed forces or the headquarters in the sense of the Truppenzollgesetz of 19 May 2009 (BGBl. 1090), which is provided by Article 8 of the Law of 15 July 2009 (BGBl. (4) The tax relief shall be applied to the main customs office responsible for the applicant, with an application for an officially prescribed form for all energy products, which shall be subject to the following conditions: have been delivered 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 made at the main customs office by 31 December of the year following the calendar year in which the energy products have been delivered or delivered. By way of derogation from the third sentence, the tax relief shall be paid only after the energy products have been delivered or delivered, if the application is made no later than 31 December of the year on which the application is made. 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 relief section or in individual cases to grant the tax relief immediately. (6) The application is the settlement certificates according to § 73, paragraph 1, point 1 of the To be attached to the VAT implementing regulation. The main customs office can dispense with settlement certificates if the required information can be found clearly and easily verifiably to other documents and the records of the applicant. (7) The applicant has a bookable proof of , the nature, quantity, origin and consignee of the energy products must be derived for each delivery or delivery in the discharge section.

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§ § 61 and 66 (1) (16) of the Act

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Section 106 Tax supervision, obligations

Those who are subject to tax supervision (Section 61 of the Law) have, at the request of the main customs office, to keep records of the relationship, distribution, transport, storage and use of energy products, from which type, the labelling and quantity of the energy products, the supplier, the consignee and the order in which the deliveries are made, 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. Unofficial table of contents

Section 107 Obligation to provide energy products for the supply of energy products

(1) Anyone who surrenders energy products pursuant to Section 1 (2) Nos. 1, 4, 6 or § 1 (3) of the Law, for which the tax is incurred in accordance with the tax rates of § 2 para. 1 of the Act, in the tax territory to third parties, shall have the supporting documents intended for the recipient. (invoices, delivery notes, supply contracts or the like) with a reference to the fact that the goods delivered are energy products within the meaning of the Energy Tax Act. (2) Those who produce energy products for which the tax is subject to the Tax rates of § 2 para. 3 of the Act have been incurred in the tax territory to third parties, has the for the Recipients of certain supporting documents (invoices, delivery notes, supply contracts or the like) shall be accompanied by the following information:
" Tax-favored 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 indication may be omitted when the liquid gases are dispensed 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 a pressure or sticker on the liquid gas bottle.

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§ § 65 and 66 (1) (16) of the Act

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Section 108 Controls, ensuring

In the case of energy products carried in vehicles or contained in containers of propulsion systems, the driver of the vehicle or the person responsible for the operation of the propulsion system shall, in order to ensure compliance with Article 65 of the Act, leave the containers if: the officials responsible for tax supervision require this. 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 that office. An authorised 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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Article 66 (1) (17) of the Act

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Section 109 Mixing of taxed energy products

(1) Where energy products which have been taxed according to different tax rates in Section 2 (1) of the Law, including in conjunction with Section 2 (4) of the Law, are mixed with each other prior to the delivery in the main or reserve containers of engines, if the mixture is a petrol in accordance with § 2 para. 1 no. 1 or no. 2 of the law or a fuel according to § 2 para. 4 of the law, which according to its nature corresponds to the petrol, a tax is created for the lower-loaded shares. 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 is mixed by end-users. (2) The tax is
1.
if the mixture is a petrol in accordance with section 2 (1) (1) (a) of the law or a corresponding fuel in accordance with section 2 (4) of the law,

a) for 1 000 litres of energy referred to in
Section 2 (1) (3) of the Act
15,30 EUR,
b) for 1 000 litres of energy referred to in
Section 2 (1) (4) (a) of the Law
EUR 184,10,
c) for 1 000 litres of energy referred to in
Section 2 (1) (4) (b) of the Act
EUR 199,40
d) for 1 000 litres of energy referred to in
Section 2 (1) (6) of the Act
EUR 184,10;
2.
if the mixture is a petrol in accordance with § 2 (1) (1) (b) of the law or a corresponding fuel according to § 2 para. 4 of the law,

a) for 1 000 litres of energy referred to in
Section 2 (1) (4) (a) of the Law
EUR 168,80,
b) for 1 000 litres of energy referred to in
Section 2 (1) (4) (b) of the Act
EUR 184,10,
c) for 1 000 litres of energy referred to in
Section 2 (1) (6) of the Act
EUR 168,80;
3.
if the mixture is a petrol according to § 2 para. 1 no. 2 of the law or a corresponding fuel according to § 2 para. 4 of the law,

a) for 1 000 litres of energy referred to in
Section 2 (1) (1) (a) of the Law
EUR 51,20,
b) for 1 000 litres of energy referred to in
Section 2 (1) (1) (b) of the Act
EUR 66,50;
c) for 1 000 litres of energy referred to in
Section 2 (1) (3) of the Act
EUR 66,50;
d) for 1 000 litres of energy referred to in
Section 2 (1) (4) (a) of the Law
EUR 235.30,
e) for 1 000 litres of energy referred to in
Section 2 (1) (4) (b) of the Act
EUR 250,60,
f) for 1 000 litres of energy referred to in
Section 2 (1) (6) of the Act
EUR 235.30.
(3) Where energy products for which a tax relief is provided in accordance with the first sentence of Article 50 (1) (1) or (2) of the Act shall be placed in the main or reserve containers of engines with other energy products, with the exception of biofuels, or Additives of heading No 3811 of the Combined Nomenclature, a tax on the amount of tax relief provided for the share of biofuel contained therein is produced. 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. (4) Control debtors are those who mix 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 apply to the due date of the tax. (5) If you want to mix energy products in accordance with the first sentence of paragraph 1, you have to notify the main customs office in writing three weeks beforehand. § 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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Section 66 (1) (13) of the Act

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§ 110 Standards

The following
1.
for the determination of the quantity of energy products, DIN 51650, July 2006, in conjunction with DIN 51757, issue January 2011, as far as energy products are covered 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 (1) (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 Article 2 (1) (1) and (4) and (3), first sentence, point 1 of the Act, as a function of the scope provided for in the relevant standard,
a)
DIN EN ISO 8754, edition December 2003,
b)
DIN EN ISO 14596, edition December 2007,
c)
the DIN EN ISO 20846, edition January 2012,
d)
DIN EN ISO 20884, issue July 2011, and
e)
DIN EN 24260, edition May 1994,
f)
DIN EN ISO 13032, issue June 2012,
6.
for the determination of the calorific value of energy products in accordance with Article 2 (1) (9) and (10) of the Law, DIN 51900-1, April 2000,
7.
for the determination of the content of the red dyes referred to in Article 2 (1)
a)
the procedure referred to in Appendix 2 to this Regulation (high-pressure liquid chromatography),
b)
DIN 51426, issue September 2011, provided that the determination is not disturbed by biocomponents, or
c)
DIN 51430, issue October 2011;
in the event of a dispute, the outcome of the investigation shall be relevant in accordance with the procedure referred to in Annex 2 to this Regulation;
8.
for the determination of the content of the marking substance Solvent Yellow 124 referred to in Article 2 (1), the procedure referred to in Appendix 3 to this Regulation (Euromarker reference analysis method) or DIN 51430, October 2011; in the event of a dispute, the the result of the investigation in accordance with the procedure referred to in Appendix 3 to this Regulation,
9.
for the determination of the colouring equivalent of mixtures of the red dyes referred to in Article 2 (1), Appendix 4 to this Regulation,
10.
for the sampling in accordance with Section 1b, paragraph 1, point 4, of DIN EN ISO 10715, edition September 2000.
DIN and ISO/IEC standards, which are referred to in this regulation, have been published in Beuth-Verlag GmbH, Berlin, and are deposited in the archives of the German National Library in an archive-based way.

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On Section 381 (1) of the Tax Code

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§ 111 Administrative Offences

(1) In the sense of Section 381 (1) (1) of the Tax Code, who intentionally or recklessly is acting in a manner
1.
contrary to § 4 (3) sentence 1, also in connection with § 4 paragraph 4, contrary to § 7 paragraph 1 sentence 3, subsection 2 sentence 2 or paragraph 4 sentence 1, also in connection 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 (11), also in connection with § 109 (5) sentence 2, contrary to § 19 paragraph 2 sentence 3, paragraph 4 sentence 2 or paragraph 9 sentence 1, also in connection with § 22, contrary to § 19 paragraph 8 or paragraph 10, also 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 conjunction with § 36b paragraph 4 or § 36c paragraph 4, § 37a, § 42 paragraph 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, in connection with § 85 paragraph 7, contrary to § 56 paragraph 10, § 61 para. 1 sentence 2, § 64 para. 5, § 67 para. 4, 6 or para. 8 Sentence 1, § 75 (4), (6) or (8) sentence 1, § 79 (3) or § 85 (4) or (6) sentence 1 shall not be refunded, not in full, not in the prescribed manner or in a timely manner, not in full,
2.
contrary to § 7 para. 3, also in connection with § 8 para. 1, § 15 para. 2 sentence 3, also in connection with § 109 para. 5 sentence 2, § 19 para. 2 sentence 3, also in connection with § 22, § 26 paragraph 4 sentence 1 or paragraph 8 sentence 4, § 27 paragraph 5 sentence 1, § 40 para. 1 sentence 4, § 2 sentence 1 or sentence 3, § 67 para. 2 sentence 1 or sentence 3, § 75 para. 2 sentence 1 or sentence 3, § 79 para. 2 sentence 1 or sentence 3, § 85 para. 2 sentence 1 or sentence 3, § 100a paragraph 4 sentence 1, also in conjunction with § 101 Paragraph 4, or § 106, sentence 1, does not lead to a record, not correct or not complete,
3.
contrary to § 15 para. 2 sentence 1, also in connection with § 109 para. 5 sentence 2, § 19 para. 2 sentence 1, even in conjunction with § 22, § 40 para. 1 sentence 1 or § 56 para. 3 sentence 1 a book does not or does not correctly lead,
4.
contrary to § 15 para. 2 sentence 6, even in connection with § 109 para. 5 sentence 2, § 19 para. 2 sentence 6, also in connection with § 22, § 40 para. 1 sentence 7 or § 56 para. 4 sentence 2 a book shall not be delivered or not delivered in time,
5.
Contrary to § 15 (3) sentence 1, § 19 (3) sentence 1, even in conjunction with § 22 or § 56 (3) sentence 6, a compilation is not presented, is not presented correctly or not in due time,
6.
contrary to § 15 (3) sentence 2, § 15 (4) sentence 1, also in conjunction with § 109 paragraph 5 sentence 2, § 19 paragraph 3 sentence 2 or paragraph 4 sentence 1, also in conjunction with § 22, § 56 paragraph 5 sentence 1, § 56 paragraph 6 sentence 1, also in conjunction with § 85 Paragraph 7, Section 85 (3), first sentence, or Article 109 (5), first sentence, does not issue a notification, 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 connection with § 22, § 40 para. 2 sentence 2 or sentence 3 or § 56 para. 7 sentence 2 or sentence 3, in each case also in the Connection with § 85 (7), a book or a record not, not correct or not charged in good time, does not register a stock, not correct or not in time, or another energy product not, not correct or not is fully incorporated,
8.
contrary to § 27 (5) sentence 3, § 33 (3) or (4), § 36 (7) sentence 1 or sentence 2, § 36b (2) sentence 5, § 36c (2) sentence 5, § 57 (3), also in conjunction with § 57 (9), § 57 (7) sentence 1 or (15), § 68 (1) sentence 1, § 69 (2), even in conjunction with § 69 (4), 5 or 76 (3) sentence 2, or § 76 (1), first sentence, an entry, a record or a note not, not correct, not 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 (2) sentence 3 or § 57 (10) sentence 4, a document shall not be included,
10.
Contrary to § 28b (4) sentence 1, even in conjunction with § 36 (4) sentence 3, or § 34 (4), energy products are not presented in full or in time,
11.
contrary to § 32 (4) sentence 2, § 36 (2) sentence 1, also in conjunction with § 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, does not carry out in the prescribed manner or in a timely manner,
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 The first sentence of paragraph 2 or the first sentence of paragraph 3, contrary to Article 36c (2), third sentence, or paragraph 3, or contrary to the first sentence of Article 36d (3), does not carry out, in the prescribed manner or not in due time, a transmission or notification, not in the correct manner,
13.
, contrary to the first sentence of Article 36d (1) or the first sentence of paragraph 2, or the first sentence of Article 39 (2), a document shall not be presented in good time or in good time,
14.
, contrary to § 39 (2) sentence 3, a copy shall not be returned or returned in due time,
15.
Contrary to § 44 sentence 1, § 45 (1) sentence 1, or § 57 (10) sentence 1, a document does not, not properly, does not produce a document in the prescribed manner or in time,
16.
Contrary to § 56 (11), § 67 (7) or § 85 (5), the granting of licences shall not be returned or not returned in time, or
17.
Contrary to § 100a (2) sentence 1, also in conjunction with Section 101 (4) sentence 1, or contrary to § 101, paragraph 4, sentence 2, a self-declaration does not apply correctly or not completely, or is not correct or not completely enclosed.
(2) In the sense of Section 381 (1) (2) of the Tax Code, who intentionally or recklessly is acting in a manner
1.
contrary to Section 7 (1) sentence 1, also in conjunction with Section 8 (1), an identification is not carried out or is not properly applied,
2.
Contrary to § 7 (2) sentence 1, also in conjunction with § 8 para. 1, a sample is not investigated or not investigated in time,
3.
in accordance with Section 7 (4) sentence 2, also in connection with Section 8 (1), an installation or use of a technical process,
4.
Article 13 (4), also in conjunction with Section 109 (5) sentence 2, or Article 17 (4), produces, stores or takes out an energy product,
5.
Contrary to § 57 (12) sentence 1, the content of a consignment is not marked or not correctly marked,
6.
, contrary to the first sentence of Article 46 (1), it mixes energy products or provides them as fuel, delivers, carries on or consumes,
7.
, contrary to the second sentence of Article 46 (1), a marking substance is removed or impaired in its effectiveness,
8.
, contrary to the provisions of Article 46 (2), first sentence, spends an energy product into the tax territory, places it on the market or uses it,
9.
Contrary to Article 47 (2), first sentence, a so-called energy product shall be issued,
10.
Contrary to § 47 paragraph 2 sentence 3, energy products are mixed,
11.
, contrary to Article 48 (1) sentence 1 or sentence 2, a residual quantity is added,
12.
does not make an indication, not correct or complete, contrary to Article 48 (3),
13.
Contrary to § 57 (4) sentence 1, also in conjunction with Section 57 (9), or § 69 (3), an energy product passes or distributes an energy product,
14.
, contrary to § 57 (16) sentence 1, point 3 or section 76 (3) sentence 1, an energy product is delivered or supplied,
15.
, contrary to Section 107 (1) or (2) sentence 1, there is no indication or is not correct,
16.
Contrary to Article 108, sentence 1, an energy product shall not be cancelled or shall not be removed in time,
17.
contrary to § 108, sentence 5, a vehicle is not or is not presented in good time, or
18.
Contrary to § 108, sentence 6, an energy product shall not be delivered or not delivered in good time.

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Final provisions

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Section 112 Transitional arrangements

(1) For promotions
1.
of energy products under tax suspension in the tax area, which have been started before 1 January 2012,
2.
energy products which are exported directly from the tax territory to third countries or third areas under suspension of excise duty and whose transport has been started before 1 January 2012,
, this Regulation shall continue to apply in the version in force until 31 March 2010, unless the transport has been started with an electronic administrative document. In the case of export formalities, the provisions of Article 793c of the Customs Code implementing Regulation shall continue to apply in the cases referred to in point 2 of the first sentence of 1 January 2011 in the version in force until 31 December 2010. (2) For applications for a Tax relief pursuant to § 53 of the Act as amended on March 31, 2012, § § 9 to 11, 98 and 99 are to be applied further in the version in force at this point in time. (3) For requests for a tax relief pursuant to § 55 of the Act in the Act of 31 March 2012, the German law governing the tax relief is subject to the law. The current version of § 101 is to be applied in the version in force until this date. Unofficial table of contents

Appendix 1 (to § § 55, 74 and 84a)
Renunciation of formal individual permission

(Fundstelle: BGBl. I 2011, 1902-1904;
as regards the individual amendments, see Footnote)

The use and distribution of tax-free energy products or the distribution and export from the tax territory shall be permitted in the following cases, without a formal individual permit in general:


Nr.a) Type of energy product (b) The conditions for the eligibility of persons
1 a) Liquid gases
1.1 a) Liquefied gases of subheading 2711 14 00 of the Combined Nomenclature (CN) Distribution and use for tax-free purposes pursuant to Article 25 (1) of the Act, except for the manufacture of fuels or heating fuels 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 fuel or for the manufacture of such substances! "
b) Distributors, users
1.2 a) as number 1 Transport Non-emptible residual quantities in pressure vessels of tankers, tank wagons and ships
b) Carrier, receiver
2 a) Special gasoline 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 No 2710 of the CN; energy products of subheadings 2901 10 and 2902 20 to 2902 44 of the CN; energy products containing pharmacopoeia or analytical designation
2.1 a) as number 2 Distribution and use according to Article 25 (1) of the Act as lubricants (also for the production of two-stroke mixtures), mould oil, punching oil, formwork and desalination oil, release agents, gas scrubbing oil, rust-solution and corrosion protection agents, preservatives, and depreservatives, detergents, binders, compressed water, impregnating agents, insulating oils and agents, floor, leather and hoof care products, plasticisers, and also for plasticising the coating compositions of ink-layer paper, Saturating and foam-suppressing agents, Pest control and plant protection products or excipients therefor, tempered oil, material processing oil, burnishing oil, heat transfer oil and heat transfer oil, hydraulic oil, sealing grease, impregnating oil, Schmälz-, Hechel-und Batschöl, textile-and Leather auxiliary, test oil for injection pumps 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 fuel or for the manufacture of such substances! "
In the case of packs for retail sale, the reference to the internal packings is sufficient. It can be dispensed with in packs of up to 5 l or 5 kg.
b) Distributors, users
2.2 a) as number 2 Distribution and use for purposes other than those referred to in point 2.1 of the Law for Tax-Free purposes, except for the manufacture of fuels or heating fuels, Gas oil in ampoules up to 250 ccm; others in commercial 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 fuel or for the manufacture of such substances! "
In the case of packs for retail sale, the reference to the internal packings is sufficient. It can be dispensed with in packs of up to 5 l or 5 kg.
b) Distributors, users
3 a) Energy products according to Article 27 (1) of the Law and liquefied natural gas of subheading 2711 11 of the CN Use for shipping pursuant to § 27 (1) sentence 1 (1) of the Act; also in the case of maintenance pursuant to § 27 (1) sentence 1 (2) of the Act; also in conjunction with Section 44 (2b) of the Law.
3.1 a) as number 3 Use in watercraft only for the purposes referred to in point 3 in marine waters, with the exception of watercraft of heading 8903 of the CN and vessels of heading 8905 of the CN, on which the number 2 of Article 60 (1) shall be operated The energy products must be located in tank systems which are firmly connected to the watercraft.
b) Rights of use pursuant to § 60 (3)
3.2 a) as number 3 Use in watercraft only for the purposes referred to in point 3 on inland waters, with the exception of watercraft of heading 8903 of the CN and vessels of heading 8905 of the CN, on which the number 2 of Article 60 (1) shall be operated The energy products must be located in tank systems which are firmly connected to the watercraft.
b) Persons entitled to use pursuant to § 60 (3); with the exception of the main commercial fishers
3.3 a) as number 3 Use for navigation, except for commercial purposes, excluding watercraft of heading No 8905 of the CN, on which the working machines referred to in Article 60 (1) (2) are operated
b) Bundeswehr, as well as domestic and foreign authorities
4 a) Aviation fuel and aircraft fuel in accordance with Article 27 (2) of the Law Use for aviation pursuant to section 27 (2) (1) of the Act, even in the case of maintenance pursuant to Section 27 (2) (2) of the Act
4.1 a) as number 4 Use in aircraft of a maximum weight exceeding 12 tonnes for the purposes specified in point 4 above The energy products must be in tank installations which are firmly connected to the aircraft.
b) Rights of use pursuant to § 60 (4)
4.2 a) as number 4 Use for primary and secondary rates of air rescue
b) Air rescue services
4.3 a) as number 4 Use for aeronautics, solely for service purposes
b) Bundeswehr, as well as domestic and foreign authorities
5 a) Gaseous hydrocarbons in accordance with Article 28, first sentence, point 1 of the Law and Energy Products of heading No 2705 of the CN Distribution and use for tax-free purposes according to § 28 of the Law 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! 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
6 a) Natural gas, which is absorbed in coal mining Use for tax-free purposes pursuant to § 44 (2a) of the Act
b) Users
7 a) Heating oils of heading 2710 of the CN Transport Non-emptible residual quantities (referred to as " 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 tax area is the same as the delivery.
b) Carrier
8 a) Coal Use for tax-free purposes in accordance with § 37 (2) sentence 1 (1) of the Act 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 coal! Must not be used as a fuel or fuel or for the manufacture of such substances! "
b) Users
9 a) all energy products according to § 1 (2) and (3) of the Act, excluding natural gas Use as a sample in accordance with § 25 (2) or § 37 (2) sentence 1 (5) of the Act
b) Distributors, users
10 a) all energy products which may be distributed or used pursuant to points 1 to 5 within the framework of a general permit Export and transfer from the tax area
b) Distributors, users
11 a) all energy products according to § 4 of the law Thermal destruction in the sense of § 1b paragraph 2
b) Distributors, users
Unofficial table of contents

Annex 1a (to section 94 (3))
Proof of compliance with the standards

(Fundstelle: BGBl. I 2011, 1905;
as regards the individual amendments, see Footnote)

At the request of the principal customs office, the rehearsals shall have the following parameters for the energy product in accordance with
-
Section 1a, first sentence, point 13a of the Energy Taxation Act, in conjunction with the provisions
-
The Regulation on the quality and the award of the qualities of fuels and fuels of 8 December 2010 (BGBl. I p. 1849) in the current version
to examine the applicable standard:

Energy product standard parameters
fatty acid methyl ester Density at 15 ° C
Sulphur content
Water content
Monoglyceride content
Diglyceride content
Triglyceride content
Free glycerol content
Content of alkali
Alkaline earth content
Phosphorus content
CFPP
Jod number
Vegetable oil Density at 15 ° C
Sulphur content
Water content
Acid number
Phosphorus content
Total content of magnesium/calcium
Jod number
Ethanol fuel (E 85) Ethanol content
Water content
Methanol
Ether content (5 or more C atoms)
Higher alcohols C3-C5
Bioethanol Ethanol content
Water content
Unofficial table of contents

Appendix 2 (to § 110 sentence 1 no. 7)
Process for the determination of the red dye content in light heating oil or in mixtures of light heating oil with gas oil which is not marked by means of high-pressure liquid chromatography (HPLC method)

(Fundstelle: BGBl. I 2006, 1796-1797)
1
Purpose and scope of application The HPLC method is used for the quantitative determination of the red dyes mentioned in § 2 (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
Definitions As the dye content of the energy products referred to in Section 1, the dye content determined by the process described below shall apply.
3
Brief Description of the Procedure The sample to be examined is placed on a column filled with silica gel 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 carried out with the aid 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 of at least 30 mm, internal diameter 4.0 mm or 4.6 mm, filled with crushed silica gel of 5 µ m grain size,
4.1.4
Steel separation column: length of at least 100 mm, internal diameter of 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 scribe and device for the computer-aided evaluation of chromatograms,
4.2
250-ml and 1 000-ml graduated flask of grade A, with conformity marks,
4.3
10-ml full pipette of quality class AS, with conformity marks.
5
Chemicals
5.1
Toluene, for 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
Solvent for column regeneration according to the respective instructions.
6
Preparation
6.1
Preparation of sample water containing samples should be dewatered using anhydrous sodium sulphate. Soiled samples are filtered before the determination of the dye content.
6.2
EXAMPLE 2 Preparation of the Standard Dye Solution of 0.125 g of standard dye (cf. Subsection 5.4) are weighed to 0.0001 g precisely into the 250 ml volumetric flask and, after tempering, are filled 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 A mixture of four parts by volume of n-heptane (cf. Table 1) is prepared as eluent. Subsection 5.2) and a volume part of dichloromethane (cf. Subsection 5.3).
6.4
Preparation of the acid To be conditioned, elution agents can be allowed through the column at a flow rate of 2 ml/min (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 differ by no more than 5 per cent 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. From the resulting peak areas for the standard dye, the mean value is formed and the factor is calculated according to the following formula:

fs = Cs
S
In this figure: fs = area factor Cs = mass concentration of the standard dye solution (5 mg/l) As = average value of the peak area of the standard dye from three measurements
7
Implementation of the measurement The 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. The integrator is started at the same time. 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
Evaluation The area sum of all dye peaks is formed for evaluation. From this, the dye content in mg/l is calculated according to the following formula:


mg/l dye = Ap-fs
In this figure: Ap = area sum of the dye peaksfs = area factor according to subsection 6.5
9
Indication of the results of the dye content is given in mg/l to 0.1 mg/l rounded. DIN 1333 (February 1992 edition) must be taken into account during rounding to the last position to be specified.
10
Precision of the process (according to DIN 51848 Part I, December 1981 edition)


Repeatability
mg/l
Comparability
mg/l
0.1 0.2
*)
Information on the sources of supply is available at:
DIN sources for standard products in the DIN Deutsches Institut für Normung e.V., Burggrafenstraße 6, 10787 Berlin.
Unofficial table of contents

Appendix 3 (to § 110, first sentence, no. 8)
Harmonized Community reference analysis methods for the determination of the marking substance Solvent Yellow 124 in gas oils

(Fundstelle: BGBl. I 2006, 1798-1800)
In order to ensure the smooth functioning of the internal market and in particular to avoid tax evasion, Council Directive 95 /60/EC of 27 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 July 2001 determining a common substance for the tax labelling of gas oils and kerosene (OJ L 378, 27.9.2001, p. EC No L 203 p. 20, No 48), Solvent Yellow 124 (systematic name according to IUPAC: N-ethyl-N-[2-(1-isobutoxyethoxy) ethyl]-4-(phenylazo) aniline); CAS No.: 34432-92-3) was determined as a common substance for the tax labeling of gas oils and kerosene. This plant contains a process 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 January 2005 (CED No 494 rev.1) in disputes as a reference procedure for the investigation of marked, one-off Excise duty on energy products subject to excise duty and diesel fuel mixtures.
1
Purpose and scope
1.1
Explanation The process 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 limit The 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 normal-phase chromatography and determined by 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 laboratory glassware. Measuring 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 operates pulsation-free and a constant flow at the required flow volume,
4.2.2
Sample sensor 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. It is advisable to use, but not obligatory,
4.2.5
Column furnace: Should be used if the retention time of the Solvent Yellow 124 peaks is not stable from passing through to run-through. Temperature 40 degrees Celsius,
4.2.6
Detector: UV 450 nm or with the use of a diode array 410 nm and 450 nm,
4.2.7
Integration system with electronic integrator with calculation and reporting function, compatible with the output of the detection instrument.
5
Expiration
5.1
General-Take a representative sample of the product to be analyzed.
5.2
Pre-treatment 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 Phase Eluent: 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 Master Solvent Solvent Yellow 124 from 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). a temperature of 20 ± 1 degrees 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 thoroughly mix and prepare the calibration solutions.
5.5
Calibration solutions

Concentration Reference Root Solution Volume End Volume Measuring Piston
approximately 10 mg/l 10 ml 100 ml
approximately 5 mg/l 5 ml 100 ml
about 1 mg/l 1 ml 100 ml
5.6
System control analysis of the samples must be checked for the stability of the HPLC system and the retention of Solvent Yellow 124. 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 has to be adjusted. The retention time is shortened by adding ethyl acetate to the eluent.
5.7
Determination samples and calibration substances are analysed 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
Evaluation In accordance with subsection 5.7, an area factor a is determined from the mean values of the peak areas of the related calibration solutions As and their concentration Cs, as follows:

a = Cs
S
In the concentration of the standard in mg/l, its purity must be taken into consideration. From the surfaces of the Solvent Yellow 124-peaks of the samples, the concentration is calculated as follows:

c = AP-a

The following are: c = concentration of solvent yellow 124 in the sample in mg/lAP = surface of solvent yellow 124 -Peaksa = area factor
7
Indication of the result sesWith a content of Solvent Yellow 124 to 0.3 mg/l, the content in mg/l with two decimal places is to be indicated, at higher contents with a decimal place. DIN 1333 (February 1992 edition) must be taken into account during rounding to the last position to be specified.
8
Precision
8.1
Differences between the results of two investigations carried out at a short distance by the same person in the same circumstances with identical sample material may be repeated at 95 per cent of the analyses. shall not exceed the following values:

Sample content area Repeatability
0.12 to 0.27 mg/l 0.03 mg/l
4 to 10 mg/l 0.16 mg/l
8.2
Differences in comparability between the results of two independent investigations carried out by two different persons in different laboratories under different circumstances with identical sample material may be found at 95 per cent of the Analysis shall not exceed the following values:

Sample content area Comparability
0.12 to 0.27 mg/l 0.05 mg/l
4 to 10 mg/l 0.10 X
X means the average of the two results.
8.3
Measurement uncertainty The measurement uncertainty can be estimated on the basis of the data for comparability, after it is confirmed that the own laboratory works 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 √ u 2 + u 2
R st
This means:
U =
extended measurement uncertainty
k =
Expansion factor (for a confidence interval of 95 percent, k = 2)
c =
Concentration for which measurement uncertainty is to be calculated
uR =
relative measurement uncertainty due to comparability
ust =
relative measurement uncertainty of the calibration standard (primarily purity); can be ignored if < 1/3 uR
9
Notes The comparability is indicated 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 ×) indicated for the upper region is extrapolated to the range from 0.28 to 3.9 mg/l.
Unofficial table of contents

Appendix 4 (to § 110, first sentence, no. 9)
Method for the 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.