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); Compensation of tax for certain proceedings (9a);Tax exemption for enterprises (9b); Tax exemption, refund, compensation (10); Empowerment (11); Enactment of legislation (12); Issue of ordinance and administrative provisions (13); Application provisions (14). One Annex is enclosed.
Germany · 1999-03-24