Green Tax Package

[摘要] It contained 4 principal elements: - 3 tax elements consisting of an energy tax, a CO2 tax and an SO2 tax; - A distinction between three different purposes for energy use when assessing the tax: space heating, light industrial processes and heavy industrial processes; - Provisions for a significantly reduced tax rate in the case of specific energy-intensive activities, conditional upon a business committing itself to reducing energy consumption through an agreement negotiated between the company and the Danish Energy Agency (if the company did not fulfil the agreement, reimbursements already paid had to be returned and the tax imposed in full); and - Gradual phase-in of the taxes.

[发布日期] 1995-01-01

[学科分类] 全球变化