Electricity Tax Act.
[摘要] The present Act regulates the taxes and levies of consumption of electricity in Germany. The text consists of 12 articles as follows: Tax objects, tax district (1); Definition of terms (2); Tax rate (3); Permits (4); Tax liability (5); Illegal abstraction of electricity (6); Electricity capacity (7); Tax maturity (8); Tax exemption, tax reduction (9); Tax exemption, refund, compensation (10); Empowerment (11); Enactment of legislation (12).
[发布日期] 1999-01-01 [发布机构]
[效力级别] [学科分类]
[关键词] Energy conservation/energy production;Hydropower generation;Authorization/permit;Liability/compensation [时效性] Effective