Wastewater Tax Act
| Basic data | |
|---|---|
| Title: | Law on charges for discharging wastewater into waters |
| Short title: | Wastewater Tax Act |
| Abbreviation: | AbwAG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Water management law , tax law |
| References : | 753-9 |
| Original version from: | September 13, 1976 ( Federal Law Gazette I p. 2721 , ber.p. 3007 ) |
| Entry into force on: | January 1, 1978 |
| New announcement from: | January 18, 2005 ( Federal Law Gazette I p. 114 ) |
| Last change by: |
Art. 2 Regulation of 22 August 2018 ( Federal Law Gazette I p. 1327, 1346 ) |
| Effective date of the last change: |
August 31, 2018 (Art. 3 of August 22, 2018) |
| Please note the note on the applicable legal version. | |
The Waste Water Charges Act regulates the obligation to pay charges for discharging waste water (waste water, rainwater) into bodies of water . The amount of the wastewater charge is based on Section 3 (1) AbwAG according to the harmfulness of the wastewater.
The law contains authorizations for detailed provisions by the federal states in several places. Therefore, the states have passed implementing laws.
It is the first law in Germany that allows a specific fee to be levied for possible environmental damage. The purpose limitation is described in Section 13 (1) sentence 1 AbwAG.
literature
- Helmut Köhler, Cedric C. Meyer: Abwasserabgabegesetz. Comment. = AbwAG. 2nd, completely revised edition. CH Beck, Munich 2006, ISBN 3-406-53641-7 .
